Customs Office phone number – 0251 / 471141
THE OBLIGATIONS OF PHYSICAL PERSONS
AT THE ENTRY AND EXIT FROM/IN ROMANIA/COMMUNITY
(According to the Application Regulation of Romania’s Customs Code, approved by H.G. no. 707-2006 )
1. The physical persons are obliged to declare at the customs offices – in writing, verbally or by passing through the green corridor or (“nothing to declare” ) – the goods that they introduce or take to/from the Community and present them for control to the customs authority.
2. There are subjected to the written declaration in all cases, the following goods:
- a) arms and ammunitions, explosives, radioactive, nuclear as well as strategic materials under special laws;
- b) drugs or psychotropic substances and their precursors, potentially mass contaminating biological materials, the medicines that contain narcotic or psychotropic substances, chemical substances as well as the toxic products and substances
- c) objects made of precious metals, with or without precious stones, that exceed the personal use established by legal regulations ;
- d) the goods with cultural, historical or artistic character, only at the exist from the country. These goods can be declared in writing and at the entry in the country with a view to their bringing out of the country without other approval.
3. There are exempted from the payment of the import rights the goods contained in the personal luggage of the travellers coming from a third country, provided that they are not introduced for commercial purposes, in the following quantitative limits per traveler:
(According to the Regulation (CE) no. 1186/2009 and OMF no. 3424/2008) :
- a)tobacco products: 40 cigarettes or 100 cigarillos (cigars with a maximum weight of 3 grams each) 50 cigars or 250 grams of smoking tobacco or a proportional combination of these different products;
- b) alcohol and alcoholic beverages: distilled beverages and spirit drinks , with an alcoholic strength bigger than 22% volume; undenatured ethyl alcohol of 80% volume and more: 1 liter or distilled and spirit drinks, appetizers based on wine or alcohol, hard liquors, sake or similar drinks with an alcoholic strength of 22% volume or less, sparkling wines, liqueur wines: 2 liters or a proportional combination of these different products and light wines : 2 liters
- c) perfumes: 50 grams and the toilet water: 0,25 liters
- d) medicines: the amount appropriate to the travellers’ personal needs .
Travellers under 17 years old are not being offered any exemption to the mentioned goods at the letter a) and b).
4.The exemption of the goods contained in the personal luggage will be granted up to a total value of 430 euro/traveller for other goods other than the ones mentioned at article 3. .
5. Any physical person who enters or leaves the Community and transports cash in value of 10 000 EUR or more has the obligation to declare this sum to the customs authority from the member state by the help of which he enters or leaves the community.
By “cash” one can understand:
- a) negotiable instruments to bearer, including monetary instruments to bearer, as well as travel checks, negotiable instruments (including checks, order tickets and postal mandates )that are either to bearer, endorsed without restrictions, made out on the name of a fictive beneficiary, either in such a form that the ownership thereon is transferred while sending, as well as signed incomplete instruments (including checks, order tickets and postal orders) but having omitted the number of the beneficiary ;
- b) currency (banknotes and coins in circulation, as means of exchange).
6.The written declaration is made on typed forms that are made available for free by the customs authority at the persons’ requests.
AT OMF no. 1692/200
regarding the refund of the tax on added value to the buyers, physical persons who are not established in the European Community
The delivery of goods that are transported in the travellers’ personal luggage who are not established in the European Community is exempted from the added value tax according to the provisions of article 143 paragraph (1) letter b) from the Law no 571/2003 regarding the fiscal code, with the further changes and completions if there are fulfilled the following conditions:
- a) the traveller is not established in the European Community, respectively the permanent address or residence is not established in the European Community,
- b) the goods are not transported outside the European Community before the end of the third month that is following the month when the delivery takes place;
- c) the total value of the delivery, plus the tax on added value, is bigger than the RON equivalent of 175 euro, annually established by applying the obtained rate of exchange in the first working day of October and is available from the first of January the following year.
- d) the goods are bought from the shops of the retail network that are authorized to perform sales of goods that offer the buyers who are not established in the European Community, the right to request the refund of the value added tax;
- e) the export’s proof will be made by invoice, having the visa of the exit customs office from the European Community.
The goods have to be bought from the stores of retail network authorized to perform sales of goods, that gives the buyers who are not established in CE the right to request the VAT refund.
The Refund Procedure
The VAT restitution to the buyers who are not established in the CE is performed by the authorized shops that performed the sale of the goods, directly to the buyers or by means of some organizations that are specialized In the VAT refund, established in Romania or in another member state, hereinafter referred to as specialized organizations. The stores cannot perform the VAT refund except for the goods sold in their own unit.
The specialized organisations refund the VAT to the buyers who are not established in CE that bought goods from the authorized shops from Romania, directly or by means of approved intermediaries.
The authorized shops and the specialized organisations can refund the VAT to the buyers that are not established in CE in cash, by postal mandate or by bank transfer in an account indicated by the buyer. Any bank or postal commissions as concerns the money transfer will be borne by the buyer.