Economic operators not established in the EU customs territory can no longer act as exporter in Romania

In brief

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’.

In detail

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.

[Source: Order no. 2254/2019 regarding the amendment of Annex 1 to the Order of the President of the National Agency for Fiscal Administration no. 2460/2016 for the approval of the Technical Norms for the application of the right of representation provided by EU Regulation no. 952/2013 of the European Parliament and of the Council dated 9 October 2013 establishing the Customs Code of the Union and the Instructions for completing the boxes 2, 8, 14 and 54 of the customs declaration in particular situations arising from the type of representation.]

The takeaway

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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Daniel Anghel

Partner, Tax and Legal Services Leader, Romania

Ionut Simion

Country Managing Partner, Romania

Diana Coroaba

Partner, Tax Services, Romania

Ionut Sas

Partner, Tax Services, Romania

Andreea Mitirita

Partner, Tax Services, Romania

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