The Romanian customs authorities no longer accept economic operators not established in the customs territory of the European Union (EU) in export declarations Box 2: ‘Consignor / Exporter’.
Since its entry into force (i.e. 1 May 2016), Commission Regulation (EU) 2015/2446, completing the Union Customs Code (hereinafter referred to as "the Delegated Regulation"), amended the exporter definition to apply only to a person established in the EU customs territory, within the meaning of the Union Customs Code. Considering the Guidelines issued by the European Commission on the definition of exporter / transitional measures, however, the Romanian customs authorities issued ANAF President Order no. 2460/2016. That Order allowed economic operators not established in the customs territory of the Union which perform export operations (not occasional operations) to be listed in Box 2: Consignor / Exporter of the export declaration, but only by indirect representation. That measure should have been applicable for a transitional period, i.e. until the first quarter of 2020, when the deadline set by the European Commission for the implementation of the automated export system (AES) at EU level expires.
With the entry into force of Romanian customs authorities’ Order no. 2254/2019, amending ANAF President Order no. 2460/2016 Annex 1, economic operators not established in the EU customs territory can no longer lodge customs export declarations in own name, not even via indirect representation. In other words, they are no longer accepted as exporters and, therefore, can no longer be mentioned in Box 2: ‘Consignor / Exporter’ of such declarations.
In Romania, as of 22 August 2019, economic operators not established in the customs territory of the Union can no longer be accepted as exporter by the Romanian customs authorities and, therefore, they can no longer be mentioned in export declaration Box 2: ‘Consignor / Exporter’.
We recommend that companies perform an internal analysis of their business model to ensure it is in line with the new Romanian customs authorities’ requirements. We also recommend that an internal analysis be performed regarding the application of the export VAT exemption provided under ANAF Order no. 103/2016.
The PwC Romania team can assist your company in relation to the above.
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Partner, Tax Services, Romania
Tel: +40 21 225 3681