New rules on the declaration of cash to customs

In the Official Gazette no. 1176 dated December 13, 2021, the ANAF order no. 1958 was published for the approval of instructions on the lodging with the customs authority of statements relating to accompanied or unaccompanied cash, The model and manner of issuing the decision of the customs authority referred to in Article 7 of Regulation (EU) 2018/1672 of the European Parliament and of the Council of 23 October 2018 on the control of cash entering or leaving the Union and repealing Regulation (EC) No 1889/2005.

According to the recently published decree, new rules are set on the declaration of cash amounts of at least 10.000 euros at customs, as well as on the procedure for the temporary detention of this money by customs authorities.

To this end, from the date of publication of the document, i.e. 13 December 2021, two new declaration forms shall be used to declare accompanied and unaccompanied cash of at least EUR 10.000 at the external borders of the EU.

Consequently, persons crossing the customs carrying cash amounts of at least 10.000 euros must declare the amounts concerned to the customs office and the customs must also be informed of unaccompanied cash.

It is important to note that, according to the provisions of ANAF order No 1958/2021, pursuant to Article 7 of European Regulation No 1672/2018, either the obligation to declare accompanied cash or the obligation to provide information on unaccompanied cash is not respected or there are indications that the cash, irrespective of the value concerned, in connection with a criminal activity, the competent authorities may temporarily retain the cash by way of an administrative decision.

In this sense, the Order 1958/2021 provides both the model of the “Decision of temporary cash retention” and the model of the “Decision to extend the term of temporary cash retention”.

The decision to temporarily withhold cash must include the appropriate statement of reasons for the measure ordered by the customs office. The form is drawn up in two copies, one of which is either handed to the person accompanying the cash or, in the case of unaccompanied cash, communicated to the sender or consignee, as the case may be, or to their representative.

The other copy shall be kept by the customs office, together with a copy of the identity documents of the accompanied cash bearer, of the transport documents or of other relevant documents which formed the basis of the detention measure.

According to the normative act, the explanatory memorandum of the declaration in question must thus include “the findings of the customs office, presented clearly, concisely and legibly, without unnecessary details, so as to result in the factual reason and legal basis underlying the measure ”. Moreover, the date, the place where the deed was found, as well as any other relevant data such as the route, the means of transport or the place where the cash was found must be indicated.

It is worth noting that the customs authorities may withhold both currency and instruments traded on the carrier or goods used as reserves of high liquidity or prepaid cards, provided that they must be properly recorded by category.

After withholding the amounts, the customs officers check whether the circumstances of each case justify the withholding and decide, further, whether to extend the withholding term or whether to return the respective amounts.

The number of extension days is established “(…) depending on the necessity and proportionality of the extension of the temporary retention term”, and all this information is notified, as the case may be, to the person from whom the accompanying cash was temporarily retained, respectively to the sender or consignee of the unaccompanied cash or their representative.

We specify that with the entry into force of ANAF Order no. 1958/2021, ANAF Order no. 2028/2012 was abrogated. It contained, however, only the old form used to declare cash at the EU border, not rules for declaring and withholding amounts of at least 10,000 euros.

Extract from the ANAF Order 1958/2021: ANNEX no.1: DECISION of temporary cash retention:

It was detained from:

1. a) natural person (name and surname)………………………………………, born on…………………. in ………………………, country …………………….., PERSONAL IDENTIFICATION NUMBER ………………., with domicile / residence ……………………………….., Str. ………………………….. no. ……., bl. ……., Unit. …….., ap. ………., identity card (C.I./passport)……………….. series ………. no. ……………….., issued by ………………………….. on ……………………..;
2. b) legal person (name)

……………………………………, with fiscal headquarters / domicile in the country……………………, town …………………….., str. ……………………… no. ……., bl. ……., Unit. ….., ap. ….., County…………………., registration number…………………….., represented by…………………………………, as ………………….., born on …………………. in town ……………………., country …………………., PERSONAL IDENTIFICATION NUMBER ………………., with domicile / residence …………………………….., str. ……………………. no. ….., bl. ….., unit. ….., ap. ….., identity card (C.I./passport) ……….. series …….. no. ………………, issued by  ………………….. on ……………………,

as the bearer of the accompanied cash, respectively as the sender / consignee of the unaccompanied cash or as the representative of the sender / consignee *).

The measure of temporary cash retention is established based on the provisions of articol  7 of Regulation (EU) 2018 / 1.672 of the European Parliament and of the Council of 23 October 2018 on the control of cash entering or leaving the Union and repealing Regulation (EC) no. 1,889 / 2005 for the following situation:

– articol  3 of Regulation (EU) 2018 / 1.672 – Failure to comply with the obligation to declare the accompanying cash;

– articol  4 of Regulation (EU) 2018 / 1.672 – Failure to comply with the obligation to inform about unaccompanied cash;

– articol  6 of Regulation (EU) 2018 / 1.672 – There are indications that cash, regardless of the target value, is related to a criminal activity **).

Reason [according to articol  7 para. (2) of Regulation (EU) 2018 / 1.672]

……………………………………………………………………………………………………………………………..

They are temporarily detained, according to the Amount Withholding Certificate (ARS) no. …………/………………….., next***):

The temporary cash withdrawal period is 30 days and may be extended up to a maximum of 90 days, in accordance with Article 7 (3) of Regulation (EU) 2018 / 1.672. This decision can be challenged according to the provisions of the Law on administrative litigation no. 554/2004, with the subsequent modifications and completions.

The notification of the explanatory memorandum provided for in Article 7 (2) of Regulation (EU) 2018 / 1.672 shall be fulfilled at the time of delivery / communication of this Decision.

This decision was drawn up in duplicate, one copy of which was handed over / communicated to the bearer of the accompanying cash, respectively to the sender / consignee of the unaccompanied cash / representative of the sender / consignee ………………. ………………………… (last name, first name / last name)   today, ……… …………….

_______

*) The corresponding entries are cut out with a line.

**) Check the appropriate situation.

***) In case the allocated space is insufficient, the Unification is continued separately in two copies signed by all the parties, on each page, this being the annex, integral part of the present decision. Document containing personal data protected by the provisions of Regulation (EU) 2016/679

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Legal basis:

– ANAF Order 1958/2021 for the approval of the Instructions regarding the submission to the customs authority of the declarations regarding the accompanied or unaccompanied cash, the model and the way of issuing the decision of the customs authority provided in article 7 of Regulation (EU) 2018 / 1.672 of the European Parliament and of the Council of 23 October 2018 on the control of cash entering or leaving the Union and repealing Regulation (EC) no. 1,889 / 2005;

– EU Regulation 1672/23-Oct-2018 on the control of cash entering or leaving the Union and repealing Regulation (EC) no. 1889/2005.