Romania - Temporary EntryRomania - Temporary Entry
The General Customs Directorate from Romania developed technical application norms referring to temporary storage. Some of the measures are described below. All temporary storage facilities shall obtain an operation authorization from the regional customs offices. Such authorization shall not be required where the operator of temporary storage facility is the customs authority itself. The authorization shall be granted only to persons who satisfy all of the following conditions:
- they are established in the customs territory of the Union
- they provide the necessary assurance of the proper conduct of the operations
- they maintain bookkeeping in a format agreed by the customs authority
- they provide a guarantee according to art. 89 of the UCC: for customs debts which have been incurred and for those which may be incurred.
An authorization can include one or more locations (similar to the bonded warehouse regime). According to art. 149 of Regulation R952/2013, the maximum period for temporary storage of non-Union goods is 90 days; within this period, the goods shall be placed under a customs procedure or be re-exported.
According to art. 250 of the Union Customs Code, the temporary admission procedure allows the use of non-Union goods intended for re-export in the customs territory of the Union, so long as the goods have not undergone any change except normal depreciation. In this case, there is total or partial relief from import duties, and these goods are not subject to commercial policy measures.
In cases qualifying for partial relief from import duties, the duties are levied at 3% of the amount due, had the goods been imported. The duty is calculated for every month or partial month in which the goods are under temporary admission, but the amount cannot exceed the total due had the goods been imported.
In cases qualifying for total exemption of import duties, but which are subsequently imported, the taxation elements will be the one in force at the registration date of the temporary importation customs declaration.
According to art. 259 of the Union Customs Code, the outward processing procedure shall allow Union goods to be exported temporarily from the customs territory of the Union in order to undergo processing operation, and the products resulting from that operation to be released for free circulation with total or partial relief from import duties.