The registration procedure for the wholesale distribution and marketing of alcoholic beverages and/or processed tobacco was approved by A.V.R. Order no.5697/2022, published in the Official Gazette no.1062 of 2 November 2022.
Please note that the above-mentioned normative act, in addition to the procedure, also approves the model and content of the following forms:
- “Application for registration of the activity of wholesale distribution and marketing of alcoholic beverages and/or processed tobacco” (Annex no.2);
- “Certificate for wholesale distribution and marketing of alcoholic beverages and/or manufactured tobacco” (Annex No 3).
According to the document, the registration of the activity of distribution and wholesale sale of alcoholic beverages and/or processed tobacco is carried out, at the request of the interested economic operators, by submitting to the competent customs authority the form mentioned above – “Application for registration of the activity of distribution and wholesale sale of alcoholic beverages and/or processed tobacco”, hereinafter referred to as the registration application, according to the model presented in annex no. 2.
Economic operators wishing to distribute and wholesale alcoholic beverages and/or manufactured tobacco must meet the following conditions:
a) to own or use appropriate storage space, under a lease, commodatum contract or any other legal title;
b) to have included in the object of activity, according to the Classification of Activities in the National Economy – CAEN, approved by Government Decision no. 656/1997, as subsequently amended, the activity of marketing and wholesale distribution of alcoholic beverages and/or the activity of marketing and wholesale distribution of tobacco products;
c) to be equipped with the means necessary to detect false or counterfeit marks, in the case of marketing products subject to marking;
d) not be declared inactive for tax purposes and be in operation;
e) the company’s administrator does not have criminal sanctions from final court decisions on offences of breach of trust, forgery, cheating, embezzlement, false testimony, giving or taking bribes in Romania or in any of the foreign countries in which he/she has had domicile/residence in the last 5 years, has not been convicted of an offence among those regulated by Law no. 227/2015 on the Fiscal Code, with subsequent amendments and additions, by Law no. 86 /2006 on the Customs Code of Romania, as amended and supplemented, Law no. 241 /2005 on preventing and combating tax evasion, as subsequently amended and supplemented, Law No 84/1992 on the free zones regime, as subsequently amended and supplemented, Company Law No 31/1990, republished, as subsequently amended and supplemented, Law No 78/2000 on the prevention, detection and punishment of corruption, as subsequently amended and supplemented, Law No. 143/2000 on preventing and combating illicit drug trafficking and consumption, republished, with subsequent amendments and additions, by Law No. 129/2019 on preventing and combating money laundering and terrorist financing, as well as for amending and supplementing certain regulations, with subsequent amendments and additions;
f) in connection with the activity of the economic operator, no final judgment has been pronounced for an offence covered by Law no. 227/2015 on the Fiscal Code, as amended and supplemented, by Law no. 86/2006 on the Customs Code of Romania, as amended and supplemented, by Law no. 241/2005 on the prevention and combating of tax evasion, as amended and supplemented, by Law no. 84/1992 on the free zones regime, as amended and supplemented, by the Companies Law no. 31/1990, republished, with subsequent amendments and additions, Law no. 78/2000 on the prevention, detection and punishment of corruption, with subsequent amendments and additions, Law no. 143/2000 on the prevention and combating of illicit drug trafficking and consumption, republished, with subsequent amendments and additions, Law no. 129/2019 on the prevention and combating of money laundering and terrorist financing, as well as for the amendment and completion of certain regulations, with subsequent amendments and additions;
g) not to have outstanding tax obligations to the general consolidated budget of the nature of those administered by the National Tax Administration Agency.
Important! The conditions provided for in points a) and c) are not applicable in the case of economic operators for whom the delivery of products subject to marketing/distribution activity is carried out exclusively from places authorized as tax warehouses or declared for the receipt of excise goods by registered consignees.
In this case, copies of the contracts concluded with the authorised warehousekeepers/registered consignees or any other documents showing that the products for which the marketing/distribution activity is requested are to be delivered from the places authorised as tax warehouses or declared for the receipt of excise goods by the registered consignees shall be attached.
For the fulfilment of the above conditions under letters a), c), e) and f), the applicant must submit at least the following documents:
a) proof of ownership of the storage space;
b) proof of possession of the means necessary to detect false or counterfeit marks, in the case of marketing of products subject to marking;
c) the criminal record of each company director;
d) the criminal record of the economic operator.
The documents referred to in letters a) and b) shall be submitted by the economic operator in a copy certified as being in conformity with the original.
According to the provisions of Article 65 of Law no.207/2015 on the Code of Tax Procedure, to the extent it deems necessary for the resolution of the request, the competent customs authority may request the economic operator to provide additional information and documents or may carry out on-site inspections.
If the application is approved, the competent customs authority shall issue the trading certificate, according to the model provided in Annex No 3 to the Order.
The marketing certificate shall be drawn up in two copies, one copy of which shall be communicated to the economic operator and the second copy shall be kept by the competent customs authority. This document is not transferable and may be used only by the holder.
Please note that for reports approved between the 1st and 15th of the month, the certificates are valid from the 16th of the current month, and for reports approved between the 16th and the end of the month, the certificates are valid from the 1st of the following month.
The competent customs authority has the obligation to organize the record of the issued certificates, by registering them in a special register of economic operators carrying out wholesale distribution and marketing of alcoholic beverages and/or processed tobacco.
- If the application is not approved, the competent customs authority shall issue a decision stating the reasons in fact and in law for not registering the activity of wholesale distribution and marketing of alcoholic beverages and/or tobacco products and for not issuing the marketing certificate.
The decision constitutes an administrative-fiscal act and contains the elements provided for in Article 46 para. (2) of Law no.207/2015 on the Tax Procedure Code, as amended and supplemented.
The economic operator has the right to carry out the marketing activity of the products covered by the marketing certificate from the date of validity provided in the certificate.
The competent customs authority cancels the trade certificate in the following situations:
a) where incorrect information has been provided in the application for registration or in the documents attached thereto;
b) if it is established, by final court decision, that the documents on the basis of which the certificate was issued are false.
According to the recently approved normative act, the competent customs authority revokes the trade certificate in the following situations:
- whether bankruptcy proceedings have been opened against the economic operator or its dissolution has been ordered, in accordance with the law;
- if in connection with the activity of the economic operator a final decision has been pronounced for an offence among those regulated by Law no. 227/2015 on the Fiscal Code, with subsequent amendments and additions, by Law no. 86/2006 on the Customs Code of Romania, with subsequent amendments and additions, by Law no. 241/2005 for the prevention and combating of tax evasion, with subsequent amendments and additions, by Law no. 84/1992 on the free zones regime, with subsequent amendments and additions, by Law no. 31 on companies /1990, republished, with subsequent amendments and additions, by Law no. 78/2000 on the prevention, detection and punishment of corruption, with subsequent amendments and additions, by Law no. 143/2000 on the prevention and combating of illicit drug trafficking and consumption, republished, with subsequent amendments and additions, by Law no. 129/2019 on the prevention and combating of money laundering and terrorist financing, as well as for the amendment and completion of some normative acts, with subsequent amendments and additions;
- when the economic operator has been declared fiscally inactive and/or is not in operation;
- if the economic operator distributes and markets other types of products than those specified in the marketing certificate;
- if the economic operator distributes and markets products from locations other than those specified in the marketing certificate;
- at the request of the economic operator.
In the case of cancellation or revocation of the marketing authorisation, a new application for registration may only be submitted after a period of 6 months from the date on which the decision of cancellation or revocation becomes final in the administrative appeals system or from the date on which the court decision becomes final.
Legal basis:
– Order AVR 5697/2022 regarding the approval of the Procedure for registering the activity of distribution and wholesale of alcoholic beverages and/or processed tobacco, as well as for the approval of the model and content of some forms;
– Fiscal Procedure Code (approved by Law no. 207/2015, published in MO no. 547 of 23.07.2015), with subsequent amendments and additions.