President of the National Agency for Fiscal Administration Order no. 1211/2021 for amending the Norms regarding the use of simplified customs declarations and registration in the declarant's records, approved by President of the National Agency for Fiscal Administration Order no. 1887/2016

In detail

President of the National Agency for Fiscal Administration (ANAF) Order no. 1211/2021 (OPANAF no. 1211/2021) introduced a series of amendments related to national legislation compliance with the Customs Decision System in force in the European Union since 2017. The amendments specifically relate to the legal provisions regarding the exchange and storage of information and online management of the authorisation process.

The Customs Decision System, developed at the EU level and made available by economic operators and customs authorities from the Member States, is used to transmit and process applications, then issue and manage (modify, revoke, cancel and suspend) authorisations.

After receiving an application, the customs office decides whether to grant the authorisation by verifying that the applicant has no outstanding tax obligations to ANAF and no other budget receivables established by enforceable titles. The application procedure has been simplified by removing some documents, such as a copy of the articles of incorporation and of the company registration certificate, from the list of required accompanying documents.

Until the national import system is updated, authorisations issued in the Customs Decision Management System, as well as any modification decisions, will be registered by the customs office in the national application ‘Authorisations for simplified customs clearance procedures’.

Authorisation holders are obliged to inform the General Directorate of Customs through the EU Traders Portal regarding any significant changes to the elements based on which the authorisation was issued.

[Source: President of the National Agency for Fiscal Administration Order no. 1211/2021 for amending the Norms regarding the use of simplified customs declarations and registration in the declarant's records, approved by the President of the National Agency for Fiscal Administration Order no. 1887/2016, published in the Official Gazette no. 807 dated 23 August 2021]

The takeaway

To ensure compliance of the national legislation with EU-level Customs Decision System provisions regarding the exchange and storage of information and the online management of authorisation processes, the following measures have been introduced:

• Authorisation applications, including accompanying documents, are submitted to the EU Traders Portal.
• The procedure for providing the accompanying documents has been simplified. Copies of the articles of association and company registration certificate are no longer required to be submitted by the applicant.
• Similarly, applicants do not need to submit the fiscal attestation certificate and fiscal record, but the customs office may request those through the specific applications available on ANAF’s internet portal.
• Authorisation holders have to inform through the EU Traders Portal the customs office which issued the authorisation of any significant changes to the elements upon which the original application was based.