The Electronic Transport System is a Romanian national system that monitors road transport in Romania—both international and domestic—of goods with high fiscal risk.
Starting July 1, 2024, the transport of all goods posing a high fiscal risk must be properly declared in this system. Failure to declare such goods will result in penalties.
The list of goods with a high fiscal risk that must be declared in the electronic transport system in Romania includes:
- Vegetables, plants, roots, tubers, etc., falling under customs tariff codes 0701 through 0714, inclusive
- Edible fruits, citrus fruit peels, or melon peels falling under customs tariff codes 0801 through 0814, inclusive
- Beverages, alcoholic liquids, and vinegar*, falling under customs tariff codes 2201 through 2208, inclusive
- Salt, leather, soil, and stones; gypsum, lime, and cement, falling under headings 2505 and 2517
- Clothing and clothing accessories, knitted or crocheted, falling under headings 6107 through 6117 inclusive
- Clothing and clothing accessories, other than knitted or knitted or crocheted, falling under headings 6201 through 6272, inclusive, and headings 6274 through 6217, inclusive
- Footwear, gaiters, and similar articles; parts of such articles, falling under headings 6401 through 6405 inclusive
- Iron, iron and steel, falling under codes 7273 and 7214
Who is required to report data on goods with a high fiscal risk to the electronic transport system in Romania when carrying out domestic transport within Romania?
The consignee (importer) as stated in the customs import declaration
- the consignor (exporter) as stated in the export customs declaration
- the recipient in Romania for intra-Community purchases
- the Romanian supplier (for transactions in Romania or within the EU—intra-Community supplies)
- the warehouse keeper, in the case of goods posing a high fiscal risk that are subject to intra-Community transactions in transit. This applies both to goods unloaded on Romanian territory for storage and to the formation of a new consignment from goods already received.
and 5 other customer categories.
- Who is required to report data related to international freight transport in Romania’s electronic transport system?
- the consignee (importer) listed on the import customs declaration
- the consignor (exporter) listed on the export customs declaration
- the recipient in Romania (for intra-Community purchases)
- the Romanian supplier (transactions within Romania or intra-Community supplies)
- the warehouse keeper, in the case of goods that are the subject of intra-Community transactions in transit. This applies both to goods unloaded on Romanian territory for storage, from which a new consignment, as well as for goods loaded after storage on Romanian territory.
and 4 other customer categories.
Which operator must be listed in Romania’s electronic transport system in the section responsible for transport, if a freight forwarding company contracts a carrier to perform the transport on behalf of the client?
The fields dedicated to the carrier must contain information about the transport organizer, as defined in the regulations:
- the owner of the goods, when they own the vehicles used to transport the goods themselves
- the carrier, when the customer contracts the carrier directly
- the freight forwarding company, when, acting as an intermediary, it accepts the order from the customer and forwards it to the trucking company.
- How long before the start of transport can the UIT code be generated?
No later than 3 calendar days before the date:
- designated as the point of departure for domestic and intra-Community transport
- When presenting the vehicle at a border crossing point upon entry into Romania (for intra-Community purchases)
- When presenting the truck for import or export.
What is the validity period of the UIT code?
5 calendar days
or
15 calendar days, in the following situations:
- intra-Community purchases of goods,
- intra-Community transactions that pass through Romanian territory,
effective from the date declared as the start of the transport.
In the event that , as an exception, the transport in Romania’s electronic transport system is not completed within the validity period of the UIT code, of 5 days or 15 calendar days—depending on the case— the declarant must cancel the shipment in the electronic system and must re-declare the shipment to obtain a new UIT code.
The use by the motor carrier of a UIT code that is no longer valid is prohibited.
Can the data recorded in Romania’s electronic transport system be modified?
It is prohibited to alter the data recorded in Romania’s electronic transport system after the vehicle has departed, has already presented its documents at a border crossing point upon entry into Romania, or has arrived at the place of import.
Exceptions: the transport organizer (who may be the freight forwarder or the transport operator), but in any case the party indicated by the declarant in Romania’s electronic transport system upon receipt of the UIT code, has the obligation to update,& during the validity period of the UIT code, the information regarding the identification of the vehicle or the route, as soon as this change becomes known, before the completion of the transport.
In this regard, the transport organizer or transport operator will be able to modify the data through their profile in the Romanian electronic transport system application. Changing the data is a process identical to the process of declaring it, but it will only be possible to make changes related to the route and, accordingly, to the vehicle registration number.
What is the procedure when goods are merely transshipped in Romania?
For the transport of groupage shipments, the number of UIT codes must be equal to the number of shipments that arrive consolidated in a single vehicle.
How should we proceed in the case of intermodal transport where goods do not enter or exit Romania via a land border crossing?
The electronic transport system in Romania applies only to the road transport of goods in free circulation. The National Agency for Fiscal Administration (ANAF) is interested only in goods that are transported from a customs point in Romania to their destination.
All goods that are transported under customs control, are not subject to registration in the Romanian Electronic Transport System.
Example: If the goods arrive in Romania by sea via the port of Constanța and are transported to Brașov under customs supervision. There, the customs formalities for import are carried out. After that, the goods are transported to the recipient in Zarnesti, and the UIT code is issued only for the route from Brasov to Zarnesti.
In the case of international transport, there are situations in which, depending on the delivery terms under INCOTERMS
(as set forth in the contract for sale and purchase of goods between the seller and the buyer), the importer/exporter or the consignee/supplier does not enter into a contract for transport, and therefore they are not affiliated with the carrier/freight forwarding company to declare the goods in the Romanian electronic transport system and provide the UIT code to the transport organizer. Where, then, can they obtain information about the delivery?
Example:
- In the case of an EXW (Ex Works) delivery term, the Romanian exporter of the goods does not enter into a transport contract. The obligation to arrange transportation lies with the buyer. The buyer may also enter into a contract of carriage with a foreign company (carrier/freight forwarder).
What is the procedure in this case? Who is responsible for declaring the goods in Romania’s electronic transport system?
- In the case of delivery DAP (Delivery at Place), DPU (Delivery at Place Unloaded),& nbsp;DDP (Delivery Duty Paid), CPT (Carriage Paid To), CIP (Carriage and Insurance Paid To),& nbsp;the Romanian importer of the goods does not conclude a transport contract. This is the sender’s obligation. How should one proceed in this case? Who is obligated to declare the goods in Romania’s electronic transport system?
- In each of these cases, the sender/recipient/exporter/importer shall make every effort to register the goods in the Romanian electronic transport system and provide the information to the carrier so that the goods are accompanied by the UIT code throughout the entire land transport leg.
Is it possible to cross a border crossing other than the one declared in the Romanian electronic transport system?
Crossing the border at a border crossing point other than the one declared in the system is not punishable, but only if the UIT code is still valid at the time of crossing the border.
Which vehicles are subject to monitoring?
- with a gross vehicle weight of at least 2.5 tons
- loaded with goods posing a high fiscal risk, with a total gross weight exceeding 500 kg or a total value exceeding 70,000 lei (approximately 2,000 euros). Only one shipment per vehicle may meet this condition.
Obligations of the Romanian transport operator (transport organizer)
– Vehicles shall be equipped with GPS or devices that transmit data on the vehicle’s location, as well as telecommunications terminals that use satellite positioning and data transmission technologies
– To ensure the transmission of vehicle location data along the entire transport route of the goods being monitored via Romania’s electronic transport system.
– The software designed to transfer vehicle location data will be downloaded from specialized platforms. The software will be provided free of charge by the National Financial Information Center under the Ministry of Finance
– Provide the driver with the UIT code received for the goods being transported no later than when the vehicle arrives at the road border crossing point upon entry into Romania or at the place of import, or when the vehicle is actually released for transit.
Driver’s Responsibilities
– In the case of domestic transport within Romanian territory of goods posing a high fiscal risk and international road freight transport, the driver of the vehicle is required to activate the tracking device before commencing transport within Romanian territory, and to stop the tracking device only after the goods have been delivered to the declared delivery location in Romania or after leaving the country.
– To submit, at the request of the competent authorities, the documents accompanying the transport of goods subject to monitoring through Romania’s electronic transport system, together with the UIT code provided in accordance with the relevant provisions.
Which authorities have the power to enforce regulations and impose sanctions?
Police officers and agents from the Romanian police
National Agency for Fiscal Administration
The Romanian customs authorities
