On July 22, 2025, Law no. 138/2025 was published in the Official Gazette no. 685. It approves Government Emergency Ordinance (GEO) no. 30/2024, which amends Law no. 227/2015 on the Fiscal Code and Article LIX of Law no. 296/2023 regarding fiscal-budgetary measures to ensure Romania’s long-term financial sustainability.
Key changes:
A new article – Art. I¹ – is introduced, containing a transitional provision on excisable tobacco products.
Thus, until May 20, 2026, the provisions of Art. 444¹ of the Fiscal Code do not apply to:
- excisable products mentioned in Art. 439 para. (2) letter a),
- that were produced or imported in the European Union before May 20, 2024.
These products:
- may remain in free circulation and be marketed without being marked under Art. 444¹;
- are not required to bear safety features under Law no. 201/2016 on the manufacture, presentation, and sale of tobacco products and Law no. 349/2002 on tobacco consumption prevention.
Purpose of the measure:
This temporary exemption aims to avoid supply chain disruptions and allow the sale of existing stock of tobacco products manufactured or imported before the new marking and safety rules apply.