In the Official Gazette (Part I) no. 359 of 27 April 2023 was published Order no. 724 of the President of the Romanian Customs Authority for the approval of the Norms on the authorization to simplify the determination of the amounts that are part of the customs value of goods.
Thus, the act establishes the authorisation procedure for simplifying the determination of the amounts that are part of the customs value of goods.
The authorizations for simplifying the determination of the amounts that are part of the customs value of goods are issued by the Romanian Customs Authority at the request of the interested persons, only for placing goods, repeatedly and under the same contractual conditions, under the customs procedure of release for free circulation.
The transmission and processing of applications, as well as the subsequent issuing and management of the authorizations, namely their modification, revocation, cancellation and suspension, are carried out by using the Customs Decision System, developed at European Union (EU) level and made available to economic operators and customs authorities of the Member States by the European Commission.
The application for authorisation is submitted by the applicant in the EU Trader Portal.
The following documents shall be attached to the application in electronic format:
a) the certificate attesting to the authority to act as a customs representative, if applicable, in accordance with Article 19(2) of the Code;
b) the applicant’s criminal record;
c) criminal record of the applicant’s employee(s) responsible for the applicant’s customs matters;
d) the criminal record of the person(s) responsible for the applicant or exercising control over the management of the applicant.
In order to issue the authorization for simplifying the determination of the amounts that are part of the customs value of goods, the Romanian Customs Authority verifies whether the following conditions are met:
a) those provided for in Article 71 of Commission Delegated Regulation (EU) 2015/2.446; the structures responsible for verification in the field of authorised economic operators within the customs authority shall verify compliance with the conditions for authorisation provided for in Article 71(2) of Commission Delegated Regulation (EU) 2015/2.446, in accordance with the provisions applicable to applications for authorised economic operator status;
b) the applicant/holder of the authorisation does not have any debts to the customs authority;
c) the applicant/holder of the authorization does not register outstanding tax liabilities administered by the National Tax Administration Agency (ANAF), according to Law no.207/2015 on the Tax Procedure Code, as amended and supplemented, nor other budget debts identified in enforceable titles issued according to the law and existing in the records of the central tax body for recovery. In order to verify the fulfilment of the condition, the Romanian Customs Authority requests the tax attestation certificate in electronic format through the computer application available on the ANAF intranet portal;
d) the applicant / holder of the authorization does not have any information registered in the tax record, according to Government Ordinance no. 39/2015 on the tax record, approved with amendments by Law no. 327/2015, with subsequent amendments and additions. In order to verify the fulfilment of the condition, the Romanian Customs Authority requests the tax record certificate in electronic format through the computer application available on the ANAF intranet portal;
e) the applicant/holder of the authorization is not in a state of insolvency, in reorganization or judicial liquidation procedure. The verification of this information is done by consulting the information in the RECOM database of the National Trade Registry Office;
f) the criminal records referred to in paragraph (2)(b) to (d) do not contain any facts that would indicate that, during the last three years, serious or repeated violations of customs legislation or tax provisions have been committed in connection with the economic activity, including the economic activity of the applicant.
In order to determine the amounts mentioned in Article 73 of the Code, the Romanian Customs Authority may request documents and information, in addition to those mentioned in Article 3 paragraph (2), as follows:
a) for the amounts to be included in the customs value in accordance with Article 70 paragraph (2) of the Code:
– the contract or any relevant document underlying the establishment of the obligation to pay certain amounts as a condition for the sale of imported goods;
– the method of determining the amounts;
– any other relevant documents or information, depending on the circumstances of the transaction;
b) for the items referred to in Article 71 paragraph (1) letter (a) paragraph (i) and Article 72 letter (e) of the Code, i.e. brokerage commissions and expenses, as well as buying commissions:
– the commercial contract concluded with the seller of the goods or any document or information on which the transaction was based;
– how the commission or brokerage charges were determined;
– the commission and brokerage expense commitments relating to the transaction in question;
– any other relevant documents or information, depending on the circumstances of the transaction;
c) for the items referred to in Article 71 paragraph (1) letter b) of the Code, i.e. goods and services supplied directly or indirectly by the buyer free of charge or at a reduced cost for use in connection with the manufacture or sale for export of the imported goods:
– the production or service contract concluded with the foreign partner or any document or information on which the transaction was based;
– documents and/or information relevant to the materials and services relating to their value, cost or purchase price;
– details of the supplier of the materials or services;
– any other relevant documents or information, depending on the circumstances of the transaction;
d) for the items referred to in Article 71(1)(c) of the Code, namely royalties and licence fees:
– the commercial contract concluded with the seller of the goods or any document or information on which the transaction was based;
– contracts, documents or information relating to the obligation to pay royalties or licence fees;
– identification of the seller of the goods, the person related to him or the licensor;
– any other relevant documents or information, depending on the circumstances of the transaction;
e) for the items referred to in Article 71(1)(d) of the Code, i.e. the value of any part of the profit of any resale, disposal or subsequent use of the imported goods which accrues to the seller, directly or indirectly:
– the commercial contract entered into with the seller of the goods or any document or information on which the transaction was based;
– the contract setting out the payment obligations;
– the manner in which those payments are established;
– any other relevant documents or information, depending on the circumstances of the transaction;
f) for the items referred to in Article 71(1)(e) of the Code, namely transport costs and the cost of insuring the imported goods, as well as loading and handling costs relating to the transport of the imported goods to the place where the goods are brought into the customs territory of the European Union:
– the commercial contract concluded with the seller of the goods or any document or information on which the transaction was based;
– the contract of carriage by external haulage or any relevant document or information on the basis of which the transport was undertaken;
– the contract and the insurance policy for the goods transported by road;
– any other relevant documents or information, depending on the circumstances of the transaction;
g) for the items referred to in Article 72(a), (b) and (f) of the Code, i.e. the cost of transporting the goods after their entry into the customs territory of the Union, expenditure on construction, assembly, assembly, maintenance or technical assistance undertaken after entry into the customs territory of the Union, such as plant, machinery or industrial equipment, as well as import duties or other charges payable in the Union for the import or sale of the goods:
– the commercial contract concluded with the seller of the goods or any document or information on which the transaction was based;
– the transport contract or any document or information on which the transport was based;
– any other relevant documents or information, depending on the circumstances of the transaction;
h) for the items referred to in Article 72(c) of the Code, i.e. interest established under a financing agreement concluded by the buyer and relating to the purchase of imported goods:
– the commercial contract concluded with the seller of the goods or any document on the basis of which the transaction was concluded;
– the contract or financing agreement, in writing, showing that the goods are sold at the price declared as the price actually paid or payable and that the interest rate claimed does not exceed the rate prevailing for such transactions in the country and at the time the financing was granted;
– any other relevant documents or information, depending on the circumstances of the transaction;
- i) for the items referred to in Article 72(d) of the Code, i.e. charges for the reproduction right of goods imported into the Union:
– the commercial contract concluded with the seller of the goods or any document on the basis of which the transaction was concluded;
– description of the transaction and the place where it was carried out;
– relevant documents or information concerning the method of determining the payments concerned and the amount thereof;
– any other relevant documents or information, depending on the circumstances of the transaction.
The authorization is issued through the Customs Decision Management System by the Romanian Customs Authority.
In application of the provisions of Article 23 of the Code, the holder of the authorization is obliged to inform the Romanian Customs Authority of all changes to the elements that are likely to affect the maintenance and content of the authorization, via the EU Traders Portal.
Legal basis: AVR Order no.724/2023 for the approval of the Rules on the authorisation for the simplification of the determination of the amounts that are part of the customs value of goods.