We remind you that Law 233/2023 was published in the Official Gazette (Part I) no. 668 of 20 July 2023, which brings some amendments to Government Emergency Ordinance no. 132/2022. The provisions of the law entered into force on 23 July 2023.
According to the document, shops transporting dangerous goods in their own vehicles (larger ones), not only road hauliers, must have the special code (UIT code) obtained after reporting in the e-Transport system.
Basically, it completes the definition of “identification by UIT code” in the e-Transport Ordinance.
Thus, identification by UIT code is defined as “the possession and presentation of the UIT code during transport by the road transport operator or the economic operator transporting with vehicles belonging to him goods in his own name, in physical or electronic format, together with the document accompanying the transport of goods with high fiscal risk”.
Please note that until the introduction of Law 233/2023, the e-Transport Ordinance did not mention “the economic operator transporting goods in his own name with vehicles belonging to him”.
“It is necessary to adopt this amendment because the UIT code must be held, in addition to road hauliers, by other economic operators (e.g. hypermarkets, cash & carry shops) who may transport, with the vehicles they own, goods in their own name that are classified as high tax risk”, according to the bill’s explanatory memorandum.
It is recalled that the RO e-Transport system is the set of principles, rules and IT applications aimed at monitoring the transport of goods with high fiscal risk on the national territory, which allows the competent authorities to determine potential points of diversion from or in the supply chain, based on the UIT code. The system is managed by the Ministry of Finance through the National Tax Administration Agency and the National Centre for Financial Information.
According to the e-Transport Ordinance (OUG 41/2022) and its rules, for risky goods transported on the roads it is mandatory to report in e-Transport and to obtain the UIT code, which can be presented in case of a traffic control.
The reporting targets are road vehicles with a maximum technically permissible mass of at least 2.5 tonnes, if they are loaded with dangerous goods with a total gross mass of more than 500 kg or if they have a total value of more than 10,000 lei.
According to OUG 41/2022, the obligation to declare in the RO e-Transport System the data related to the transport of goods with high fiscal risk is incumbent on the following users:
- to the consignee entered on the customs import declaration, or to the consignor entered on the customs export declaration, in the case of high-risk goods subject to import or export operations, as appropriate;
- the beneficiary in Romania, in the case of intra-Community acquisitions of goods with high fiscal risk;
- to the supplier in Romania, in the case of domestic transactions or intra-Community supplies of goods with high tax risk, as the case may be;
- to the warehousekeeper, in the case of goods with high fiscal risk which are the subject of intra-Community transactions in transit, both for goods unloaded on the Romanian territory for storage or for the formation of a new consignment of one or more consignments of goods, and for goods loaded after storage or after the formation of a new consignment on the national territory of one or more consignments of goods.
- the economic operator, for goods with high fiscal risk held and transported between the place of loading and the place of unloading, located on national territory;
- to the service provider in Romania in the case of commercial operations representing a non-transfer both for goods unloaded on Romanian territory for the provision of services and for the resulting goods re-dispatched to the State of the trading partner;
- the beneficiary in Romania in the case of commercial operations representing a non-transfer both for goods dispatched from Romania for the provision of services in a Member State of the European Union and for the resulting goods re-dispatched to Romania;
- to the customer in Romania in the case of commercial operations which subscribe to the stock system at the customer’s disposal in the sUIT ation where Romania is the Member State to which the goods were dispatched or transported, both for goods unloaded on the territory of Romania and for goods delivered at a later stage after arrival to another taxable person in Romania or where the goods are returned to the Member State from which they were originally dispatched or transported;
- to the supplier in Romania in the case of commercial operations which subscribe to the stock system at the customer’s disposal when Romania is the Member State from which the goods were dispatched or transported, both for goods dispatched from Romania and for goods returned to Romania.
We remind you that the list of risky products to be declared in e-Transport has been published in ANAF Order no. 802/2022 on the determination of goods with high fiscal risk transported by road that are subject to monitoring by the RO e-Transport System.
The list of risky products to be declared in e-Transports includes:
– vegetables, plants, roots and tubers, food falling within NC codes 0701 to 0714;
– edible fruit and nuts; peel of citrus fruit or melons falling within NC codes 0801 to 0814;
– beverages, alcoholic liquids and vinegar (excluding excisable products moving under suspension of excise duty) falling within NC codes 2201 to 2208;
– salt; sulphur; earths and stones; plaster, lime and cement, falling within NC codes 2505 and 2517;
– clothing and clothing accessories, knitted or crocheted, falling within NC codes 6101 to 6117;
– clothing and clothing accessories, other than knitted or crocheted, falling within NC codes 6201 to 6212 and NC codes 6214 to 6217;
– footwear, gaiters and the like; parts of such articles falling within NC codes 6401 to 6405;
– iron and steel falling within NC codes 7213 and 7214.
* NC code means the tariff heading, tariff subheading or tariff code as laid down in Council Regulation (CEE) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Commission Implementing Regulation (EU) No 101/2014 of 16 October 2014. Where amendments are made to the Combined Nomenclature, the NC codes set out in this Order shall correspond to the new codes in the nomenclature adopted pursuant to Article 12 of Council Regulation CEE ) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff.
The system is currently mandatory, so those who do not report in e-Transport risk fines of up to 100,000 lei from 1 January 2023.
The Ministry of Finance, through the National Tax Administration Agency and the Romanian Customs Authority, monitors the transport of goods with high fiscal risk on the national territory through the RO e-Transport System.
Legal basis:
– Law 233/2023 for the approval of OUG no. 132/2022 on the modification and completion of some normative acts;
– OUG 41/2022 for the establishment of the National System for monitoring road transport of goods with high fiscal risk RO e-Transport and for the repeal of article XXVIII of OUG 130/2021 on some fiscal-budgetary measures, extension of some deadlines, as well as for the modification and completion of some normative acts;
– ANAF Order 802/2022 on the determination of goods with high fiscal risk transported by road that are subject to monitoring by the RO e-Transport System.