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Romania: Amendments to the customs legislation regulating free zones


In brief

Order No. 2661/11 September 2017 (“Order”) of the President of the tax administration agency ANAF, amending and supplementing the technical regulations on the uniform enforcement of the customs legislation in free zones, approved by ANAF president Order no. 2759/2016, has been published.

In detail

The main amendments in the new Order cover the following aspects:

• The responsibilities of titleholders of decisions approving the stock records for storage of non-Union goods in free zones are now listed, namely:

– to make sure that the goods placed under the free zone customs procedure are not unlawfully removed from customs supervision;
– to fulfil their duties arising from the storage of the goods;
– to notify in writing the customs office of any missing goods;
– to inform the customs office on any changes of the obligations stipulated in the request for approval of the stock records.

• The cases when a decision approving the stock records can be cancelled are now listed, namely:

– when the decision was made based on incomplete or inaccurate information;
– when the titleholder of the decision knew or should have known that the information was incomplete or inaccurate;
– when the decision would have been different if the information had been complete and accurate.

• Also, the Order prescribes measures regarding the approvals and decisions issued by the customs offices pursuant to the provisions in force before 4 October 2016 (i.e. those in Order No. 7394/2007), as follows:

– construction permits in a free zone will remain valid;
– decisions approving stock records, issued prior to 4 October 2016, will be reassessed, with the reassessment decisions to be made by the relevant customs offices by 1 May 2019.

[Source: Official Gazette No 750 of 19 September 2017]

The takeaway

Decisions approving the stock records for storage of non-Union goods in free zones can be cancelled in specific cases.
Also, decisions approving the stock records, issued prior to 4 October 2016, will be reassessed by the customs authorities.

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