New changes to the Title VIII “Excise Duties and Other Special Taxes” of the Methodological Norms for the Application of the Fiscal Code: GD no. 39/2026

The takeaway 

The Government of Romania has adopted Government Decision No. 39/2026 (GD No. 39/2026), which introduces amendments to Title VIII “Excise Duties and Other Special Taxes” of the Methodological Norms for the application of the Fiscal Code, approved by Government Decision No. 1/2016.

In detail

We present below the amendments concerning non-harmonised excise duties.

The Methodological Norms for the application of the Fiscal Code have been amended by GD No. 39/2026 to clarify certain conditions regarding excise duties applicable to products subject to non-harmonised excise duties, namely new products such as chewing tobacco and nasal tobacco, which were officially included in the category of products subject to non-harmonised excise duties by Emergency Government Ordinance No. 68/2025.

For the products provided for under Article 439(2)(a) of the Fiscal Code, the amount of excise duties due represents the sum of the excise duties due for each individual component and is determined by applying the corresponding level set out under item no. 2 of Annex no. 2 to Title VIII – Excise Duties and Other Special Taxes of the Fiscal Code, to the quantity of tobacco intended for inhalation without combustion contained in the products classified under CN code 2404 11 00.

For the products provided for under Article 439(2)(g) of the Fiscal Code, the amount of excise duties is determined by applying the corresponding level set out under item no. 7 of Annex no. 2 to Title VIII – Excise Duties and Other Special Taxes of the Fiscal Code, to the quantity of chewing tobacco and the quantity of nasal tobacco contained in the products classified under CN code 2403 99 10 00.

For the products provided for under Article 439(2)(c) of the Fiscal Code, the amount of excise duties is determined by applying the corresponding level set out under item no. 3 of Annex no. 2 to Title VIII – Excise Duties and Other Special Taxes of the Fiscal Code, to the quantity of tobacco substitute, with or without nicotine, contained in the products classified under CN codes 2404 12 00 and 2404 19 10.

Point 169 of the Methodological Norms is supplemented by specifying that the processing of processed tobacco for the purpose of obtaining the products provided for under Article 439(2)(g) of the Fiscal Code is carried out in fiscal warehouses authorised to produce processed tobacco.

Point 170(1) of Title VIII “Excise Duties and Other Special Taxes” of the Methodological Norms is amended. The economic operator that produces, acquires from other Member States of the European Union, or imports chewing tobacco or nasal tobacco, classified under CN code 2403 99 10 00, must be authorised by the territorial customs authority. Annex no. 45, “Application for the granting of authorisation as an economic operator dealing with products subject to non-harmonised excise duties provided for under Article 439(2)(a)–(c) of the Fiscal Code”, is amended by including chewing tobacco and nasal tobacco. 

The Methodological Norms are supplemented with provisions regarding the refund, under certain conditions, of excise duties paid to the state budget for chewing tobacco and nasal tobacco manufactured in fiscal production warehouses in Romania, for which non-harmonised excise duties were paid in Romania and which are subsequently delivered intra-Community or exported.

The Methodological Norms are also supplemented with situations in which the products provided for under Article 439(2)(g) of the Fiscal Code are not subject to the marking system, and explanations are introduced regarding the general marking rules, marking responsibility, marking procedures and the issuance of excise stamps in the case of the commercialisation of these products.

For a more detailed discussion on the impact that the amendments to the Methodological Norms by GD No. 39/2026 may have in your specific case, please contact us.

[Source: Government Decision No. 39/2026 amending Title VIII “Excise Duties and Other Special Taxes” of the Methodological Norms for the application of Law No. 227/2015 regarding the Fiscal Code, approved by Government Decision No. 1/2016, published in the Official Gazette No. 82 dated 2 February 2026]