The Order of the Romanian Customs Authority (AVR) no.247/2023 on the procedure and conditions for the registration of certified consignees and certified consignors was published in the Official Gazette (Part I) no.120 of 13 February 2023.
According to the document, the registration of certified consignees and certified consignors is carried out by the regional customs directorate in whose area of competence the applicant has its headquarters/domicile.
By exception, in the case of persons falling under the category of large taxpayers, the registration of certified consignees and certified consignors is carried out by the Bucharest Regional Customs Directorate.
In order to obtain the certificate, the person who intends to be registered shall submit the application for registration as a certified consignee/certified consignor to the inland or border customs office responsible for excise goods in whose area of competence he has his registered office/domicile.
By exception, in the case of persons falling under the category of large taxpayers, the application for registration as a certified consignee/certified consignor shall be submitted to the Bucharest Regional Customs Directorate – Large Taxpayers Authorization Office.
The territorial customs authority competent for registration examines the reports drawn up by the territorial customs authority, as well as the documentation related to the registration application. The territorial customs authority competent for registration has the right to request any other documents/information necessary to solve the application from the applicants.
In the exercise of its duties, the territorial customs authority competent for registration shall use the electronic systems in the field of excise goods, the computer applications available on the INTRANET portal of the National Tax Administration Agency for obtaining tax certificates in electronic format and the RECOM database of the National Trade Registry Office.
According to AVR Order 247/2023, the result of the analysis of the report drawn up by the territorial customs authority and the documentation related to the application for registration, as well as the referrals received from the authorities with control attributions, regarding the activity of the operators of products subject to harmonized excise duties, is mentioned in a presentation note, which contains the reasoned proposal of solution and which is approved by the head of the territorial customs authority competent for registration.
As an exception, in the case of the application for registration of the persons belonging to the category of large taxpayers, the reasoned proposal for the solution of the application is mentioned in the report drawn up by the territorial customs authority, which is approved by the head of the territorial customs authority competent for registration.
If all the conditions for registration are met, the territorial customs authority competent for registration issues the certificate, in compliance, where applicable, with the provisions of Articles 414^6 and 414^14 of the Fiscal Code.
Extract from the Tax Code (Law no.227/2015, as amended and supplemented:
“Article 414^6: Registration as a certified recipient.
(1) The authority referred to in Article 4142 paragraph (1) shall issue the certificate of certified consignee within 30 days from the date of submission of the complete registration documentation.
(2) The procedure for registration of certified consignees shall not be subject to the legal provisions on the tacit approval procedure.
(3) The certificate contains the following elements:
a) the excise code;
b) the identification details of the certified consignee;
c) the type of excise goods to be received;
d) the level and form of the guarantee;
e) the date from which the certificate becomes valid;
f) the places declared for the receipt of excise goods and their address.
(4) The certificate of certified consignee shall be valid from the first day of the month following the month in which the application for registration as a certified consignee was approved by the authority referred to in Article 4142(1).
(5) In the case of a certified consignee who only occasionally receives excise goods which have been released for consumption in a Member State and which are moved to the territory of Romania to be delivered to Romania for commercial purposes or to be used in Romania, the certificate shall be valid for 12 consecutive months from the date of its issue.
(6) Certificates may be amended by the authority referred to in Article 4142(1) ex officio or on request.
(7) In the case of an ex officio amendment of the certificate, before the certificate is amended, the authority referred to in Article 4142(1) shall inform the certificate holder of the amendment and the reasons for it.
(8) The certificate recipient may request the authority referred to in Article 4142(1) to amend the certificate under the conditions laid down in the methodological rules.
Article 414^14: Registration as a certified consignor
(1) The authority referred to in Article 4142 paragraph (1) shall issue the certificate of certified consignor within 30 days from the date of submission of the complete registration documentation.
(2) The procedure for registration of certified consignors shall not be subject to the legal provisions on the tacit approval procedure.
(3) The certificate contains the following elements:
a) the excise code;
b) the identification details of the certified consignor;
c) the type of excise goods to be dispatched;
d) the date from which the certificate becomes valid;
e) the places of dispatch and their addresses.
(4) The certificate of certified consignor shall be valid from the first day of the month following the month in which the application for registration as a certified consignor was approved by the authority referred to in Article 4142(1).
(5) Certificates may be amended by the authority referred to in Article 4142(1) ex officio or on request.
(6) In the case of an ex officio amendment of a certificate, before the certificate is amended, the authority referred to in Article 4142(1) shall inform the certified consignor of the amendment and the reasons for it.
(7) The certified consignor may apply to the authority referred to in Article 4142(1) for the amendment of the certificate, under the conditions laid down in the methodological rules.”
If not all the conditions for registration are met, the territorial customs authority competent for registration takes the decision to reject the application for registration in accordance with the provisions of Article 414^5 paragraph (4) and Article 414^13 paragraph (4) of the Fiscal Code, as appropriate.
Extract from the Tax Code (Law no.227/2015, as amended and supplemented:
“Article 414^5: Conditions for registration as a certified recipient
(1) In order to be registered, the person who intends to operate as a certified consignee must have declared at least one place where he intends to carry out the reception of excise goods which have been released for consumption in a Member State and which are moved to the territory of Romania to be delivered in Romania for commercial purposes or to be used in Romania, for which he must provide proof of registration of the working point at the Trade Register Office.
(2) In case the reception of excise goods is carried out in more than one place, the application shall be accompanied by a declaration on the places where the reception of these goods is to be carried out, as well as by the proof of their registration at the Trade Register Office.
(3) The certificate of certified consignee shall be issued only if the following conditions are met:
a) the application has been accompanied by the documents proving the registration of the working point referred to in paragraphs (1) and (2);
b) the person who is going to carry out the activity as a certified consignee does not have outstanding tax obligations to the state budget, in the form of excise duties;
c) the person who is to act as a certified consignee declares the quantities expected to be received during a year;
d) the person who is to act as a certified consignee provides proof of the lodging of the guarantee;
e) the person who is to act as a certified consignee has a computerised system for keeping track of the excise goods purchased, already released for consumption in a Member State and moved to the territory of Romania to be delivered to Romania for commercial purposes or for use in Romania, the goods delivered and the stocks of such goods.
(4) An application which does not fulfil the conditions laid down in paragraph 3 shall be rejected.
Article 414^13: Conditions for registration as a certified consignor
(1) In order to be registered, the person who intends to operate as a certified consignor must have declared at least one place from which he intends to dispatch excise goods which have been released for consumption on the territory of Romania and which are moved to the territory of another Member State to be delivered there for commercial purposes or to be used on the territory of that Member State, for which he must provide proof of registration of the working point at the Trade Register Office.
(2) Where excise goods are dispatched from more than one place, the application shall be accompanied by a statement of the places from which the goods are to be dispatched and proof of registration with the commercial registry.
(3) The certificate of certified consignor shall be issued only if the following conditions are met:
a) the application has been accompanied by the documents proving the registration of the working point referred to in paragraphs (1) and (2);
b) the person who intends to operate as a certified consignor does not have outstanding tax obligations to the state budget, in the form of excise duties;
c) the person who intends to operate as a certified consignor has a computerised system for keeping track of stocks of excise goods and excise goods dispatched, already released for consumption on the territory of Romania and which are moved to the territory of another Member State to be delivered there for commercial purposes or to be used on the territory of that Member State.
(4) An application which does not fulfil the conditions laid down in paragraph 3 shall be rejected.”
The territorial customs authority competent for registration revokes the certificates under the conditions provided for in Article 414^10 and 414^18 of the Fiscal Code, as appropriate.
Extract from the Tax Code (Law no.227/2015, as amended and supplemented:
“Article 414^10: Revocation of the certificate of certified consignee.
(1) The certificate of certified consignee may be revoked in the following situations:
(a) where the holder fails to comply with one of the requirements laid down in Article 4148;
b) when the holder of the certificate records outstanding tax obligations to the state budget in the form of excise duties, more than 30 days after the legal payment deadline;
c) if the recipient of the certificate wishes to renounce the certificate.
(2) If the certified consignee wishes to renounce the certificate, he is obliged to notify this fact to the authority referred to in Article 4142 paragraph (1) at least 60 days before the date of renunciation.
(3) In exceptional cases where the legitimate interests of the certificate holder so require, the authority referred to in Article 4142(1) may postpone the date of entry into force of the revocation decision to a later date.
(4) The dissatisfied certified recipient may appeal against the decision to revoke the certificate in accordance with the provisions of Title VIII of the Law no. 207/2015 on the Tax Procedure Code, as amended and supplemented.
(5) The procedure and conditions for the solution of appeals shall be established by order of the President of the A.V.R.
Article 414^18: Revocation of the certificate of certified consignor
(1) The certificate of certified consignor may be revoked in the following situations:
a) where the holder fails to comply with the requirement laid down in Article 41416;
b) when the holder of the certificate records outstanding tax obligations to the state budget in the form of excise duties, more than 30 days after the legal payment deadline;
c) if the consignor of the certificate wishes to renounce the certificate.
(2) If the certified consignor wishes to renounce the certificate, he shall notify the authority referred to in Article 4142 paragraph (1) at least 60 days before the date of renunciation.
(3) In exceptional cases where the legitimate interests of the consignor of the certificate so require, the authority referred to in Article 4142(1) may postpone the date of entry into force of the revocation decision to a later date.
(4) The dissatisfied certified consignor may appeal against the decision to revoke the certificate in accordance with the provisions of Title VIII of Law No 207/2015 on the Tax Procedure Code, as amended and supplemented.
(5) The procedure and conditions for the solution of appeals shall be established by order of the President of the A.V.R.”
The decision of the competent territorial customs authority for registration is a tax administrative act issued in writing on paper.
Legal basis:
–Fiscal Code (approved by Law no.227/2015, published in MO no.688 of 10.09.2015), as amended and supplemented;
-Methodological Norms for the application of the Tax Code (approved by HG no.1/2016);
-AVR Order no.247/2023 on the procedure and conditions for the registration of certified consignees and certified consignors.