TAX ALERT

Document no 12 April 2016

Bilingual newsletter Romanian and English

NOUL COD VAMAL AL UNIUNII EUROPENE APLICABILITATE

NCEPND CU 1.05.2016
ncepnd cu data de 01.05.2016, Noul Cod Vamal al Uniunii Europene (Noul Cod
Vamal), precum i actele sale de implementare vor fi implementate la nivelul Uniunii
Europene. Aceste reglementri introduc o serie de modificri cu impact asupra activitilor
operatorilor economici care desfoar operaiuni vamale.
V recomandm revizuirea n detaliu a noului pachet legislativ, pentru ca a putea identifica eventualele schimbri
ce v pot afecta operaiunile pe care le desfurai, precum i dispoziiile tranzitorii aplicabile operaiunilor vamale
aflate nc n curs de desfurare la data de 01.05.2016.
Dintre cele mai relevante schimbri aduse de Noul Cod Vamal distingem urmtoarele:

Este redefinit noiunea de exportator care va fi corelat cu definiia din legislaia TVA, n sensul n care
potrivit noilor reglementri, numai operatorii economici stabilii n UE vor putea realiza operaiuni de
export. Avnd n vedere impactul semnificativ asupra operatorilor stabilii n state tere i care deruleaz n

prezent operaiuni de export din UE, se anticipeaz c vor fi aduse modificri / clarificri acestei noi
prevederi;
Se aduc o serie de modificri importante asupra regimurilor vamale suspensive, cea mai relevant dintre
acestea viznd eliminarea condiiei de re-export a bunurilor aflate n regim de perfecionare activ.
Regimul de perfecionare activ va fuziona cu cel de transformare sub control vamal, iar cel de
perfecionare activ cu sistem de rambursare va disprea;
Garaniile vor acoperi att taxele la import, ct i TVA i accize (dac este cazul);
Utilizarea regimurilor speciale va fi n general condiionat de ndeplinirea criteriilor de agent
economic autorizat (AEO). De asemenea, sunt introduse noi criterii privind condiiile pe care operatorii
economici trebuie s le ndeplineasc n vederea certificrii AEO;
Se introduce dreptul de a fi ascultat, n sensul n care nainte de neacordarea liberului de vam,
autoritile trebuie s comunice declarantului motivele acestei decizii i i acord acestuia posibilitatea
exprimrii unui punct de vedere;
Redevenele i drepturile de licen pltite ca o condiie a vnzrii mrfurilor importate vor fi de cele mai
multe ori incluse n valoarea n vam;
Se elimin principiul primei vnzri utilizat pentru diminuarea valorii n vam;
Se extinde la 20.000 EUR (de la 10.000 EUR) plafonul pentru care nu este necesar depunerea
declaraiei privind valoarea n vam;
Informaiile tarifare obligatorii (ITO) vor fi valabile 3 ani (nainte 6 ani) i devin obligatorii i pentru
operatorii economici. De asemenea se introduce posibilitatea obinerii de informaii obligatorii i pentru
valoarea n vam;
Se extinde la 90 de zile perioada n care mrfurile neunionale pot fi depozitate temporar.

V atragem atenia asupra msurilor tranzitorii prevzute de noile reglementri (acestea se pot regsi n cadrul
Regulamentului de punere n aplicare UE 2015/2447), n special operatorilor economici care utilizeaz proceduri
speciale (depozitare temporar, antrepozit vamal, perfecionare activ etc). n acest sens:

Autorizaiile cu o perioad de valabilitate limitat (e.g. admitere temporar), vor rmne valabile pn la
expirarea valabilitii, dar nu mai trziu de 01.05.2019;
Autorizaiile cu termen de valabilitate nelimitat (e.g. AEO) vor fi reevaluate n perioada 01.05.2016 01.05.2019.
Regimurile vamale de punere n liber circulaie cu destinaie final, antrepozitarea vamal tip A, B, C, E,
si F, perfecionarea activ cu suspendare, transformarea sub control vamal rmase nenchise pn la
01.05.2016 se vor ncheia conform noilor prevederi ale legislaiei vamale;
Regimurile vamale de antrepozitare vamal tip D, admitere temporar, perfecionare activ cu sistem de
rambursare i de perfecionare pasiv rmase nenchise pn la 01.05.2016 se vor ncheia conform
dispoziiilor din Regulamentele CEE nr. 2913/92 i nr. 2454/93.

Menionm c pn n acest moment au fost deja publicate n Monitorul Oficial 9 ordine, iar pe site-ul Direciei
Generale a Vmilor (www.customs.ro), se afl n dezbatere o alt serie proiecte de Ordin (18) care urmeaz s
completeze noile reglementri comunitare.
Specialitii Mazars Romnia v stau la dispoziie pentru o discuie mai detaliat despre implicaiile pe care aceste
modificri legislative le-ar putea avea n cazul dumneavoastr specific i v pot asista n acest sens.

THE NEW UNION CUSTOMS CODE APPLICABLE AS OF 1.05.2016

The New Union Customs Code (hereinafter referred to as the UCC), as well as its
implementing acts will become applicable within the EU starting with 01.05.2016. The new
UCC brings several changes with a major impact on the activities of the economic operators
performing customs operations.
We recommend a detailed review of the new legislative package, in order to identify the potential changes that may
affect the operations performed by your company, as well as the transitional measures applicable to the customs
operations undergoing on 01.05.2016.
The most relevant changes introduced by the UCC are:

The new definition of exporter which is harmonized with the definition from the VAT legislation, providing
that only EU-established operators will be able to perform export operations within the EU.
Considering the potential impact of this provision at the level of the operators established in third countries
involved in customs operations, further amendments / clarifications are expected to be released;
For the inward processing procedure, there is no obligation that the obtained goods to be re-exported.
The inward processing relief and processing under customs control are merged into a single procedure,
while the inward processing with drawback will be abolished;
In certain cases, guarantees will also cover the VAT and excise duties apart of the customs duties;
In order to use special customs procedures, the criteria required for the authorized economic operator
(AEO) accreditation has to be fulfilled. AEO accreditation becomes rather a must have. Also, new
conditions and criteria should be considered for the AEO certification;
The UCC introduces the right to be heard according to which the customs authorities must
communicate to the person who lodged the customs declaration the reasons for not granting the
customs clearance and grant him the possibility to express an official point of view;
Royalties and license fees will generally be subject to customs duties;
The first sale principle will no longer be available under the UCC;
The threshold for which is not necessary the submission of the customs value declaration has been
increased to 20,000 EUR (from 10,000 EUR);
The validity period for the binding tariff information (BTI) has been reduced from 6 to 3 years. Binding
information will be possible to obtain as well as for the customs value.
The temporary storage period for the non-EU goods is extended to 90 days.

We recommend to review the transitional measures applicable to the new legislative changes, especially by the
economic operators which are using special customs procedures (temporary storage, customs warehouse, inward
processing, etc.). In this regard:

Customs authorizations with limited validity (e.g. temporary admission) will remain valid until their validity
term, but no longer than 01.05.2019;
Customs authorizations with unlimited validity (e.g. AEO) will be reassessed by the customs authorities
between 01.05.2016 01.05.2019;
The goods placed under free circulation with end-use, certain customs warehousing regimes, inward
processing in the form of the suspension system, processing under customs control but not yet discharged
until 01.05.2016, will be discharged according to the new customs legislation provisions;
The goods placed under customs warehousing type D, temporary importation, inward processing
drawback, outward processing but not yet discharged until 01.05.2016, will be discharged according to the
previous customs legislation provisions (EU Regulations no. 2913/92 and 2454/93).

We mention that up to date, 9 orders were published in the Official Gazette, while on the website of the General
Customs Directorate (www.customs.ro), a series of projects were posted (18) which are expected to supplement
the new customs community provisions.
Mazars Romania tax specialists are available for a deeper discussion on how these legislative amendments may
impact your specific case, as well as to provide you with assistance in this respect.

Tax Alert contains a selection of the latest major issues occurred in the Romanian legislative framework, is
intended only to provide information and, hence, shall not be deemed to provide professional advice or
consultancy. Therefore, we assume no responsibility in this respect.
Should you require any information related to the foregoing, please do not hesitate to contact us.
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CONTACT
Mazars Romania

Edwin WARMERDAM
Head of Tax Advisory

Alexandru COMNESCU
Senior Manager
Tax Advisory

Address
6E Dimitrie Pompeiu Blvd, 5 Floor
Pipera Business Tower
RO-020335, 2nd District
Bucharest, Romania

Tel: +40 21 528 57 57

Fax: +40 21 528 57 50

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