From the last months of the previous year, authorities have imposed the requirement that all international transports be registered in the e-Transport system, not just those containing goods with high fiscal risk. However, there is confusion regarding the coverage of all transports, without considering the weight of the vehicles or the weight and value of the transported goods. In this situation, representatives of the National Agency for Fiscal Administration (ANAF) confirmed that only vehicles weighing a minimum of 2.5 tons are affected when loaded with goods exceeding 500 kg or valued over 10,000 lei.
The extension of the reporting obligation in the e-Transport system for road transports was instituted by Emergency Ordinance 115/2023 and is effective starting December 15, 2023, with associated penalties scheduled to come into force only from July 1, 2024. However, this extension has raised an issue as authorities did not clarify earlier whether all vehicles transporting such goods are included or only certain categories among them.
According to information obtained by avocatnet.ro, ANAF clarified that, regarding international goods transports (regardless of the fiscal risk of the transported goods), the conditions regarding weight and value remain in force. It is likely that this issue will be officially clarified by ANAF and the Romanian Customs Authority (AVR) through the update of the e-Transport procedure.
This clarification was necessary as there was confusion in the public sphere regarding the applicability or inapplicability of these weight and value criteria regarding the reporting of international road transports. In the absence of clarification of these criteria, it would have been understood that all transports should have been reported in the e-Transport system, regardless of the weight of the vehicles or the weight and value of the transported goods.
In the case of national transports of goods with high fiscal risk, the legislation imposes certain restrictions, but not all transports of hazardous goods must be reported in the e-Transport system. These clarifications are included in the implementation procedure specified by a joint order issued by ANAF and AVR. Mainly, road vehicles with a maximum technically permissible weight of at least 2.5 tons are targeted when loaded with goods with high fiscal risk, with a total gross weight of over 500 kg or with a total value exceeding 10,000 lei, associated with at least one batch of goods.
You can find the document obtained by avocatnet.ro here.
Note: The text is valid at the time of its publication, is for guidance purposes only, and represents an interpretation by the specialists of the Cont Consulting firm, without intending to substitute the provisions of the current legal framework. We are not responsible for any damages caused by the use of this material for legal purposes or as evidence in any potential litigation.
