MF Order no.1329 on the procedure and conditions for the authorization of tax warehouses, registered consignees, registered consignors and authorized importers was published in the Official Gazette (Part I) no.559 of 8 June 2022.
In order to obtain authorisation, the person intending to be authorised shall submit the application for authorisation as a tax warehouse, registered consignee, registered consignor and authorised importer 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 into the category of large taxpayers, the application for authorization as a tax warehouse, registered consignee, registered consignor and authorized importer is submitted to the Bucharest Regional Customs Directorate – Large Taxpayers Authorization Office.
The territorial customs authority competent for the authorization analyses the reports, drawn up according to the provisions of the Methodological Rules by the territorial customs authority provided for in Article 2, as well as the documentation related to the authorization application.
The territorial customs authority competent for the authorisation shall have the right to request any other documents, declarations or information from the applicant.
The result of the analysis of the report drawn up by the territorial customs authority and of the documentation related to the application for authorization, as well as of the referrals received from the authorities with control attributions, concerning the activity of the operators of products subject to harmonized excise duties, shall be 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 authorization.
Provided that all the conditions for authorization are met, the territorial customs authority competent for authorization issues the authorization, in compliance, where applicable, with the provisions of Articles 365, 373, 381 and 389 of the Fiscal Code.
In case all the conditions of authorization are not fulfilled, the territorial customs authority competent for authorization takes the decision to reject the application for authorization in accordance with the provisions of article 366, 374, 382 and 390 of the Fiscal Code, as the case may be.
The territorial customs authority competent for authorization suspends, revokes or cancels the authorizations under the conditions provided in articles 369, 377, 385 and 393 of the Fiscal Code, as the case may be. It is important to specify that the decision of the territorial customs authority competent for authorization is an administrative act issued only in written form.
The decision of the territorial customs authority competent for authorization shall include the following elements:
- name of the regional customs directorate;
- the number of the decision and the date on which it was issued;
- identification data of the applicant;
- the subject of the decision;
- the factual reason;
- legal basis;
- the name and signature of the Executive Director of the Regional Customs Directorate or of his/her legal representative, as appropriate;
- the stamp of the Regional Customs Directorate;
- indication of the possibility of appealing against the decision, the appeal procedure and the time limit within which it may be exercised.
The decision shall be communicated to the person to whom it is addressed, according to the procedure provided for in Article 47 of the Tax Procedure Code.
The decision shall take effect from the moment it is communicated to the person to whom it is addressed or to the person empowered by him, as the case may be, or at a later date mentioned in the administrative act, according to the law.
The absence of one of the elements of the decision concerning the quality of the person who signs the administrative act, the name and surname or the name of the person to whom it is addressed, the subject of the decision or the signature of the executive director of the regional customs directorate or his legal representative, as the case may be, shall render the administrative act null and void. Nullity shall be established by the administrative court, in accordance with the law.
The territorial customs authority competent for authorization may correct material errors in the decisions issued, ex officio or at the request of the persons to whom they are addressed or of the persons empowered by them, as the case may be. Corrected decisions shall be communicated in accordance with Article 10.
It is worth mentioning that against the decisions of the territorial customs authority competent for authorization, issued according to the present procedure, an appeal may be lodged, according to the legislation on administrative litigation, with the directorate with management attributions of the specifically regulated areas within the Ministry of Finance.
If the changes in the applicant’s activity result in a change in the territorial customs authority competent for the authorization, the file shall be handed over to the new territorial customs authority competent for the authorization on the basis of a handover-receipt protocol, within 30 days from the date of the change, after scanning and electronic archiving of the documents.
In the situation mentioned above, the applications for the authorization of tax warehouses, registered consignees, registered consignors and authorized importers, which were not resolved on the date of the change, shall be resolved by the territorial customs authority competent for authorization on the date of the change.
Legal basis: Order MF 1329/2022 on the procedure and conditions under which the authorization of fiscal warehouses, registered consignees, registered consignors and authorized importers is performed.