LICEUL TEHNOLOGIC ECONOMIC DE TURISM

Proiect pentru sus ținerea

examenului de ceriicare a cali icării
proesionale " Nivel $

Caliicarea% TEHNICI&N IN
&CTIVIT(ȚI ECONOMICE

TEM&% CONT&)ILIT&TE& ȘI *ISC&LIT&TE&

T&+ELOR V&M&LE

  Î N D
p pr o .
RU M ( T O
G i o sa n u C&NDID&T-
R - /ară &lin0Ga1riel
R a luca
Clasa a +II0a E

Iași-2345
 TEM&%
CONT&)ILIT&TE& ȘI
*ISC&LIVT &TME&&L ET&+ELOR 

2
 Cuprins
ARGUMENT............................................................................................................ 4
CAPITOLUL I. NOȚIUNI INTRODUCTIVE.......................................................6
I.1. DEFINIRE ȘI TIPURI DE TAXE VAMALE..................................................................

I.2. MODUL DE STABILIRE ȘI APLICARE A TAXEI VAMALE....................................

I.3. VALOAREA ÎN VAMĂ A MĂRFURILOR...................................................................
I.. METODE DE DETERMINARE A VALORII ÎN VAMĂ..............................................
I.5. FACILITĂȚI" SCUTIRI..................................................................................................

CAPITOLUL II. STUDIU DE CAZ..............................................

ANEXE.............................................................................................
BIBLIOGRAFIE.............................................................................
ARGUMENT

4
 Capitoul I.

Noțiuni introductive

I.1 Definire și tipuri de taxe vamale

Taxele vamale sunt un i$p%&it indir()t )*r( *p*r )* ur$*r( * int(r+(n,i(i st*tului n )%$(r,ul
int(rn*,i%n*l. A)(*st/ int(r+(n,i( * st*tului n ()%n%$i( s( r(*li&(*&/ p( d%u/ )*i0 dir()t i
indir()t.

• P( )*l( dir()t/ st*tul p%*t( int(r+(ni" i( prin $/suri )*ntit*ti+( *supr* i$p%rturil
%r s*u (4p%rturil%r 5(st( +%r6* d( )%ntin7(nt/ri" pr%8i6i,ii (t)9" i( prin r(7l($(nt*r(*
s)8i$6uril%r. Int(r+(n,i* dir()t/ ridi)/ pr%6l($( d(stul d( d(li)*t(" d(%*r()( p%*t( )
%ntur6*

r(l*,iil( dintr( st*t( i p%*t( *+(* (()t( p/7u6%*s( *supr* r*p%rturil%r ()%n%$i)( n
 p(ri%*d(l( ur$/t%*r(.

• Int(r+(n,i* indir()t/ s( r(*li&(*&/ prin t*4(l( +*$*l(" *di)/ prin i$p%&it*r(*

s)8i$6uril%r int(rn*,i%n*l(. C((* )( s( i$pun( (st( +*l%*r(* n +*$* * pr%dus(l%r )*r( *)
%6i()tul tr*n&*),i(i (4t(rn(.
Fun),iil( ind(plinit( d( t*4(l( +*$*l( sunt d( instru$(nt is)*l si d( instru$(nt d( p%liti)/
)%$(r)i*l/.
T*4* +*$*l/ * *+ut l* n)(put un )*r*)t(r (4)lusi+ is)*l. Ast*&i" *)(st )*r*)t(r (st( $ult
*t(nu*t" d*r t*4* +*$*l/ * r*$*s un i$p%rt*nt instru$(nt is)*l.
T*4* +*$*l/ ( *6%rd*t/ in )*lit*t(* s* d( i$p%&it p(r)(put *supr* tr*n&*),iil%r )u pr%dus(
)*r( tr() r%nti(r*" )*lit*t( in )*r(" p(r)(p(r(* *)(st(i* (st( *+*nt*:%*s/ p(ntru st*t" (*
)%ntri6uind l* $*:%r*r(* +(nituril%r st*tului.
T*4* +*$*l/ d(+in( p( p*r)ursul (+%lu,i(i s*l( unul dintr( )(l( $*i utili&*t( instru$(nt(
 p(ntru pr%t(:*r(* ()%n%$i(i n*,i%n*l(. V*l(n,(l( t*4(i +*$*l(" )* instru$(nt d( p%liti)*
)%$(r)i*l* s( )%ntur(*&/ %d*t* )u d(&+%lt*r(* industri(i i * int(r(sului st*tului d( * pr%t(:*
 pr%pri* industri(. As* *p*r( pr%t(),i%nis$ul +*$*l" )u t*4( $*ri l* pr%dus(l(
$*nu*)tur*t( si t*4( $i)i l* $*t(riil( pri$(" ur$*rindu;s( i$p%rtul d( $*t(rii pri$( si
d(&+%lt*r(* n%il%r industrii.
I.2 Tipuri de taxe vamale

Pr*)ti)*r(* *)(st%r tipuri d( t*4( +*$*l( (st( dii)il/ p(ntru )/ pr(supun( un t*ri +*$*l
%*rt( d(t*li*t")*r( tr(6ui( s/ i( p(r$*n(nt )%$pl(t*t i r(+i&uit" p(ntru )/" n ti$p" *p*r n%i
 pr%dus(" )*r( intr/ p(pi*t* int(rn*,i%n*l/. Din *)(*st/ )*u&*" *)(st( t*4( sunt $*i pu,in
 
AAut+il*in&*dt (in p +(( pdl(*rn( i*ntt<(tr *n+**,in%tn**:(l.l (" )<t i d(&*+*nt*:(l( *)(st%r t*4( +*$*l(
5sp()ii)( i *d
+*l%r($9" n 7(n(r*l" p( pi*ț/ int(rn*,i%n*l/ i" n sp()i*l" ,/ril( d(&+%lt*t( *u n)(put s/
utili&(&( t*4(l( +*$*l( $i4t(.
T*4(l( +*$*l( $i4t( s( p(r)(p *tun)i )<nd s( )%nsid(r/ )/ t*4(l( +*$*l( *d +*l%r($ nu sunt
d(stul d( (i)i(nt( )/ $i:l%*)( d( pr%t(),i( i" dr(pt ur$*r(" p( l<n7/ t*4(l( *d +*l%r($" s(
$*i p(r))(p("t($p%r*r" i % t*4/ +*$*l/ sp()ii)/" n situ*,i* n )*r( pr(,uril( l* pr%dus(l(
r(sp()ti+( inr(7istr(*&/ s)/d(ri i$p%rt*nt(.
Duă mo#ul #e $ta&ili(e #e )ăt(e $tat $u*t+

1- #uă o&ie)tul imu*e(ii vamale+

2) t*4( +*$*l( d( export;
3)t*4( +*$*l( d( import;
4)t*4( +*$*l( d( tranzit (eliminate astăzi);
- #uă mo#ul #e e()ee(e+
6)t*4( +*$*l( "ad valorem"; 7)t*4( +*$*l( specific;
=9 t*4( +*$*l( mixte;
/- #uă mo#ul #e 0ixa(e+
t*4( +*$*l( autonome;
t*4( +*$*l( convenionale (contractual);
t*4( +*$*l( autonomo > convenionale; 13) t*4( +*$*l( asimilate;
14- #uă $)oul imu*e(ii+
159 t*4( +*$*l( protecioniste;
169 t*4( +*$*l( prefereniale; 1@9 t*4( +*$*l( d( retorsiune;

.(ur%*+%)*tur*.r%di),i%n*r

6
 I. După obiectul impunerii vamale:

A9 T*4(l( +*$*l( d( (4p%rt

s( int<ln(s) r*r" d(%*r()( st*t(l( sunt int(r(s*t( in 7(n(r*l in in)ur*:*r(*
(4p%rturil%r. A)(st( t*4( sunt p(r)(put( *supr* pr%dus(l%r d(stin*t( (4p
%rtului i s( pl/t(s) d( )/tr( ir$(l( (4p%rt*t%*r(" iind sup%rt*t( d(
)*tr( )%nsu$*t%rul in*l *l pr%dusului r(sp()ti+.

I n ) n d i ti i l ( in ) * r ( t * 4 * + *$ * l / d ( ( 4 p % r t r( p ( & i
( ( 4 p %r t *t % r " * ) ( s t ( t * 4 ( + * $ *l ( s (  % l % s ( s ) d % *r i n
n t / % ) 8 ( lt u i l / i n p l u s p ( ntru
* n u $ it ( s i tu * , ii s p ( ) i* * l ( 0
I. p(ntru d(s)ur*:*r(* (4p%rturil%r l* pr%dus(l( n(pr(lu)r*t( 5$in(r(uri"
 6u$6*)" (t)9 in s)%pul pr(lu)r*rii *)(st%r* in ,*r/ s*u p(ntru p/str*r(* un%r 
r(&(r+(
II. p(ntru * li$it* (4p%rturil( in r*$uril( in )*r( pr%du),i* indi7(nt nu
*)%p(r/ n(+%il( d( )%nsu$
III. *tun)i )<nd pr(,uril( $%ndi*l( sunt $*i $*ri d()*t )(l( d( p( pi*,*
int(rn/" *st(l t*4(l( +*$*l( d( (4p%rt d(+in % p<r78i( d( r(7l*r( *
r(nt*6ilit/,ii %6,inut( d( (4p%rt*t%ri
IV. in t%*t( situ*,iil( in )*r( ir$(l( *ut%8t%n(" prin %r,/ l%r ()%n%$i)/
 p%t )%ntr%l* pr(,uril( d( p( pi*ț* (4t(rn/.

B 9 T*4( +*$*l( *ut%n%$(

  A)(st tip d( t*4( +*$*l( sunt institui( d( i()*r( ,*r/" n $%d
ind(p(nd(nt" p(ntru s)8i$6uril( )%$(r)i*l( )u *nu$it( st*t( )u )*r( nu
sunt n)/ n)8(i*t( ni)i un (l d( in,(l(7(ri d( n*tur* +*$*l/. Sunt i4*t( p(
$*i $ult( ni+(luri0 $*4i$(" $ini$( si int(r$(di*r(.
In pr*)ti)/ s( *pli)* t*4( +*$*l( di(r(n,i*t( in un),i( d( int(r(s(l(
)%$(r)i*l( s*u d( *lt/ n*tur/ d%$in*nt( l* pr%dusul r(sp()ti+" %ri in
un),i( d( p%liti)* )%$(r)i*l/ pr%$%+*t/ *,/ d( un st*t s*u *ltul. T*4(l(
+*$*l( *ut%n%$( r(pr(&int/ % pri$/ %r$/ * t*4(l%r +*$*l( %l%sit( d( un
st*t ind(p(nd(nt" )* t*4( +*$*l( n%i s*u in ur$* r(stru)tur/rii r*di)*l( *
r(7i$ului +*$*l +()8i.
T*4(l( +*$*l( *ut%n%$( s( *pli)/ l* i$p%rturil( din ,/ril( )u )*r( nu
(4ist/ *)%rduri pri+ind )l*u&* n*,iunii )(l(i $*i *+%ri&*t(. A)(*st/
)l*u&/ pr(supun( )* d*)* unul din st*t(l( )%ntr*)t*nt( +* *)%rd* ult(ri%r
unui *i tr(il(* st*t )%ndi,ii d( t*ri +*$*l $*i *+*nt*:%*s(" *)(st( )%ndi,ii
n%i s( +%r *pli)* d( dr(pt i s)8i$6uril%r d( $/ruri )*r( +%r int(r+(ni
dup* *)(*st* d*t* ntr( pri$ii )%ntr*)t*n,i.
 C9 T*4(l( +*$*l( *ut%n%$(
sunt st*6ilit( d( i()*r( st*t" n $%d ind(p(nd(nt" n un),i( d( p%liti)*
)%$(r)i*l/ * *)(stui*" i nu p( 6*&* un%r )%n+(n,ii 6il*t(r*l( s*u
$ultil*t(r*l( n)8(i*t( )u *lt(st*t(.
 A)(st( t*4( s( p(r)(p *supr* $/ruril%r )*r( pr%+in din ,/ri )u )*r( un st*t
nu *r( in)8(i*t( )%n+(nții s*u *)%rduri )%$(r)i*l( i nu s( *pli)/ n
r(l*,iil( )u *)(st( st*t(.
D( *i)i d()ur7 d%u/ tr/s/turi i$p%rt*nt(0
; *u un )*r*)t(r %*rt( ridi)*t" iind" d( )(l( $*i $ult( %ri" pr%8i6iti+(
; nu *) %6i()tul n(7%)i(ril%r" iind % i$p%rt*nt/ r<n/ n )*l(*
s)8i$6uril%r )%$(r)i*l( dintr( st*t(.

D9 T*4( +*$*l( pr((r(n,i*l(

A)(st( t*4( *u un ni+(l $*i r(dus" sunt *pli)*t( tutur%r s*u nu$*i
*nu$it%r $/ruri i$p%rt*t( din *nu$it( ,/ri n s)%pul d( * sti$ul*
s)8i$6uril( )%$(r)i*l( )u ,/ril( r(sp()ti+( i nu s( (4tind *supr*
$/ruril%r pr%+(nind din *lt( ,/ri.
R(7i$ul )%$(r)i*l pr((r(n,i*l nu 7(n(r*li&*nt( ; ur$*u * i *pli)*t( d(
)*tr( t%*t( st*t(l( industri*li&*t( s($n*t*r( i p(ntru *ns*$6lul pr%dus(l%r
$*nIu. *)turn*t(d sisi )sr(i$in$*t%nruii* ;) stu(r p*rt ("+(d(* * i *)%rd*t( tutur%r
,/ril%r n
)urs d( d(&+%lt*r("
II. n(r()ipr%)( ; nu %6li7*u st*t(l( 6(n(i)i*r( l* ni)i %
)%n)(siun( si$il*r* p( 6*&( $utu*l(.
III. Sist($ul (n(r*li&*t d( Pr((rin,( +*$*l( N(r()ipr%)( si
 N(dis)ri$in*t%rii 5SP9 *r( )*t(+* )*r*)t(risti)i 7(n(r*t(0
IV. )%n%r$ st*tutului :uridi)" pr((rin,(l( t*ri*r( *u un )*r*)t(r
t($p%r*r"
V. pr%dus(l( in)lus( in SP sunt in 7(n(r*l $*nu*)tur*t( i
s($i*6ri)*t( i )* (4)(p,i( SP nu (st( d(stin*t pr%dus(l%r d(
 6*&* ; un(l( pr%dus( *7ri)%l( si *li$(nt*r("
VI. ,/ril( d%n*t%*r( d( pr((rin,( pr(+/d *nu$it( $()*nis$( ;
s*l+7*rd*r( ; p(ntru * p*str* )%ntr%lul *supr* un%r (+(ntu*l(
i$pli)*,ii n(7*ti+( p(ntru ()%n%$i* pr%pri( in)lus( d( n%il( lu4uri
d( s)8i$6uri )*r( i*u n*t(r( )* ur$*r( * *)ilit*il%r *)%rd*t(.
Pr*)ti) *)(st( t*ri i r(&(r+/ dr(ptul d( * $%dii)*" dup* )*&"
$%d*lit*t(* d( *pli)*r( s*u *$pl%*r(* )%n)(siil%r )%$(r)i*l( .
VII. In pr*)ti)/ s( distin7 d%u* tipuri d( str*t(7ii *l( *pli)/rii
SP0 1. str*t(7i* r(du)(rii ni+(lului t*4(l%r +*$*l( %l%sind un* din
ur$*t%*r(l( $(t%d(0 pr%dus )u pr%dus" ,*r* )u ,*r*" r(du)(r( lini*r* s*u
*r$%ni&*t*
2. str*t(7i* )%ns%lid*rii s*u $(,tin(rii t*4(l%r +*$*l( l* un ni+(l )%nst*nt i$pi(di)*ndu;l( s*
)r(*s)/" p( % p(ri%*d/ d( ti$p d(t(r$in*t/.   In)lus( n )*pit%l(l( 25 i 2 *l( n%$(n)l*t%rului d( l* Bru4(ll(s
 Un(l( st*t( st*6il(s) pl*%*n( )*ntit*ti+( Gd( si7ur*n,/H p(ntru i$p%rturil( pr((r(n,i*l(
n s)%pul s*l+*7*rd/rii int(r(s(l%r pr%pii si *l( )(l( *l( p*rt(

8
Taxe vamale a*ti#umi*1

A)(st tip d( t*4( +*$*l( d( r(t%rsiun( s( p(r)(p *supr* pr%dus(l%r d( i$p%rt p(ntru *
*ni8il* (()t(l( du$pin7ului )%$(r)i*l pr*)ti)*t d( unii (4p%rt*t%ri i s( *pli)* nu$*i l* *)(l(
 pr%dus( l* )*r( str*t(7i* d( intr*r( p( pi*,* int(rn*i%n*l/ (st( du$pin7ul.

Pr*)ti)*r(* dumpingului )%nst/ in %l%sir(* unui  pref de export mai scdzut d()*t cel 
n%r$*l;d(t(r$in*t d( )%ndi,iil( d( pr%du),i( s*u d( )(l( *l( pi(,(i r(sp()ti+(. Ast(l ir$* )*r(
%l%s(t( str*t(7i* du$pi7ului )%$(r)i*l (st( *+*nt*:*t/ s* p*trund/ s*u s*;i )%ns%lid(&( p%&i,i*
 p( % *nu$it* pi*,/" n d*un* ir$(l%r )%n)ur(nt(.

Du$pin7ul (st( % %r$/ * dis)ri$in*rii prin pr(,uri si s( 6*&(*&* p(0

• existena concurentei imperfecte i p%si6ilit*t(* ir$(i d( *;i st*6ili n $%d *ut%n%$

•  propria politică de preuri n(iind %6li7*t/ l* *lini(r(* pr(,uril%r"

•  segmentarea pieelor # %p(r*,iun( )( p%*t( 7(n(r* (()t( *nti)%n)ur(n,i*l(" *st(l s( *l/

in *t(n,i* %r7*nis$(l%r *ntitrust1"
• inexistena unei comunicaii u$oare $i rapide ntr( pi*,*( (4t(rn/ i )(* int(rn/ di+i&*t(.
Dumi*1ul #i$t(u1ato( $au (a#ato( s( nt*ln(st( *tun)i )*nd pr(,ul d( +<n&*r( l*
(4p%rt (st( %*rt( $ult di$inu*t" un(%ri su6 )%sturi p( % p(ri%*d* d( ti$p d(t(r$in*t*" s)%pul
*)(st(i pr*)ti)i iind s)%*t(r(* d( p( pi*,/ s*u )8i*r *li$(nt*r(* )%n)ur(n(i i )r(t(r(*
 put(rni)/ * )%t(i d( pi*,/ s*u p*r,ii d( pi*,/ d(,inut/" p*sul in*l iind r(+(nir(* l* pr(,uri
n%r$*l( s*u )r(s)ut( p(ntru * r()up(r* pi(rd(r(* *nt(ri%*r*2.

M/suril( *ntidu$pin7 lu*t( $p%tri+* (4p%rt*t%ril%r i )(rut( d( 7rupuri d( int(r(s

int(rn( r(pr(&(nt*nd industriil( n*,i%n*l(" *u un )*r*)t(r pur pr%t()ti%nist. M*ri$(* t*4(i

*ntidu$pin7 nu p%*t( i $*i $*r( d()*t $*r:* d( du$pin7 ; )*r( s( )*l)ul(*&/ )* di(r(n,*
intr( pr(,ul n%r$*l" pr*)ti)*, p( pi*,* $%ndi*l/" s*u )*r*)t(risti) un(i *nu$it( pi(,(" si pr(,ul
*rtii)i*l di$inu*t in $%d +%it" prin p%liti)* d( du$pin7.

Taxa a*ti#umi*1 2 (et mo*#ial 3 (e #e #umi*1

1 Sau protecţie a concurenţei

2 Ci%6*nu" 8(%r78(" Tr*n&*),ii ()%n%$i)( int(rn*,i%n*l(" Ed I$pri$(ri* Ard(*lul" Clu:;N*p%)*" 2" p.336
A)(*st* t*4* )%ntri6ui( l* %r$*r(* pr(,ului d( +*$/ * pr%dus(l%r r(sp()ti+(" * +*l%riin +*$/"
dup* )*r( l* *)(*st* s( *pli)/ )(l(l*lt( (l(rn(nt( d( is)*lit*t(.

Clasifiarea taxelor vamale ( schematic )

 Tae vamale de import

În funcţie de obiectul impunerii

 Tae vamale de tranzit

 Tae vamale de eport

 Tae vamale ad" valorem

 Tae vamale speci$ce

După forma de
eprimare
 Tae vamale compuse

 Tae vamale mite

TaXe vamale

 Tae vamale de import convenţionale

 Tae vamale de import autonome

După modul de stabilire
 Tae vamale de import preferenţiale
 Tae vamale de retorsiune
 Tae vamale cu caracter
$scal

După scopul impunerii

 Tae vamale cu caracter protecţionist

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I.2.Modul de stabilire şi de aplicare a taxei vamale

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din *)t(l( in+%)*t( d( %r7*nul +*$*l n pr%)(sul +(r6*l d( )%ntr%l ult(ri%r.
ariful Vamal

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)*t(7%rii" ins%,it( d( ni+(lul t*4(l%r p(r)(put( *supr* i()*rui pr%dus s*u 7rup/
d( pr%dus( in p*rt(. Un(%ri in t*riul +*$*l sunt surprins( i $/ruril( s)utit( d(
t*4*" pr()u$ i % s(ri( d( r(7l($(nt/ri (4ist(nt( in r*p%rturil( )%$(r)i*l( *l(
unui st*t )u *lt(l(.
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n pr%)(sul +$uirii *)(st* indi)/ p( d(;% p*rt(" d*)/ i und( s( +%r pl*ti t*4(l(
+*$*l(" i*r p( d( *lt/ p*rt(" d*)/ i in )( )%ndi,ii $*r* +* i supus/ )%ntr%lului
+*$*l.
R(7i$uril( +*$*l( sunt d( d%u* (luri0
1. R(7i$ +*$*l )%$un K s( *pli)/ *ut%$*t in )%n%r$it*t( )u l(7(* +*$*l/ i
 pri+(t( $*:%rit*t(* $/ruril%r d( i$p%rt ; (4p%rt
2. R(7i$uril( +*$*l( susp(nsi+( ; *u )* (()t susp(nd*r(* pl/,ii *nu$it%r t*4(
+*$*l( s*u * *pli)/rii un%r $/suri d( )%ntr%l (l( tr(6ui( s/ i( s%li)it*t( in $%d
(4pr(s. n pr*)ti)* +*$*l/ * Uniunii Eur%p(n( prin)ip*l(l( r(7i$uri susp(nsi+(
sunt l(7*t( d( %p(r*,iunil( d( tr*n&it" d( i$p%rtul p(ntru pr%du),i* d( (4p%rt
 5r(7i$ul d( dr*6*)9" d( i$p%rtul t($p%r*r" d( d(pun(r(* $/rii in
*ntr(p%&it(l( +*$ii" (t).
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)%n+(n,i%n*l" t*ri +*$*l pr((r(,i*l" t*ri +*$*l *ut%n%$" t*ri +*$*l s*n),i
%n*l.
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)l*sii)*r( * $/ruril%r. A)(st( )rit(rii s(r+(s) l* %rd%n*r(* $/ruril%r ns)ris(
n list* +*$*l/.
Prin)ip*l(l( )rit(rii utili&*t( in pr(&(nt sunt0
✓ %ri7in(* $/ruril%r 5pr%dus( +(7(t*l(" $in(r*l( s*u *ni$*l(9
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init(9
✓ d(stin*,i* $/ruril%r 56unuri p(ntru )%nsu$ s*u p(ntru in+(sti,ii9

ariful Vamal al Rom#niei

T*riul +*$*l *l R%$<ni(i )uprind(0

19 N%$(n)l*tur* )%$6in*t* * $/ruril%r
29 %ri)( *lt* n%$(n)l*tur( )*r( s( 6*&(*&/ p*r,i*l s*u int(7r*l p( N%$(n)l*tur(
)%$6in*t/ * $/ruril%r s*u )*r( *d*u7/ l* *)(*st* %ri)( su6di+i&iuni i )*r( (st(
st*6ilit/ prin disp%&i,ii l(7*l( n*,i%n*l( )*r( r(7l($(nt(*&/ d%$(nii sp()ii)( in
+(d(r(* *pli)/rii $/suril%r t*ri*r( l(7*t( d( s)8i$6ul d( $/ruri
39 t*4(l( +*$*l( i t*4(l( )u (()t ()8i+*l(nt )u *l t*4(l%r +*$*l( *pli)*6il(
$/ruril%r )uprins( in N%$(n)l*tur* )%$6in*t/ * $/ruril%r" pr()u$ i )(l(
instituit( n )*drul p%liti)ii *7ri)%l( s*u prin r(7l($(nt/ril( sp()ii)( *pli)*6il(
*nu$it%r $/ruri )*r( r(&ult/ din tr*ns%r$*r(* pr%dus(l%r *7ri)%l(" d*)* (st(
)*&ul
9 $/suril( t*ri*r( pr((r(n,i*l( )uprins( in *)%rduril( n)8(i*t( d( R%$<ni* )u
*nu$it( ,/ri s*u 7rupuri d( ,/ri si )*r( stipul(*&/ *)%rd*r(* tr*t*$(ntului t*ri*r
 pr((r(n,i*l

 p5(9 n$tru/ s*unruil$( itt*(r i,/*ri( s p*ur( 7(rru(pnu,ri*i ld(( ) ,*/r(i p%t i *)
%rd*t( unil*t(r*l d( R%$*ni*
12
69 $/suril( t*ri*r( )*r( pr(+/d % r(du)(r( s*u % (4%n(r*r( * dr(pturil%r d( i$p
%rt *(r(nt( un%r *nu$it( $/ruri
@9 *lt( $/suri t*ri*r( pr(+*&ut( in l(7isl*,i* R%$<ni(i .
T*4(l( +*$*l( p(r)(put( d( *ut%rit*t(* +*$*l/ r%$<n/ s( p%t )l*sii)* in0

• t*4( +*$*l( d( 6*&/

• t*4( +*$*l( pr((r(n,i*l(.
T*4(l( +*$*l( d( 6*&/ sunt st*6ilit( p%tri+it p%liti)ii )%$(r)i*l( * R%$*ni(i
is*u *)%rduril%r Int(rn*,i%n*l( l* )*r( R%$<ni* (st( p*rt( s($n*t*r/ 5A)%rdul
 pri+ind *pli)*r(* *rt.VII *l A)%rdului (n(r*l p(ntru T*ri( si C%$(r 5ATT9"
 p*rt( int(7r*nt* * A)%rdului d( l* M*rr*()8 pri+ind )%nstituir(* Or7*ni&*ti(i M
%ndi*l( * C%$(rtului" p( )*r( R%$<ni* il *pli)* *r/ r(&(r+(" r*tii)*t prin L(7(*
nr. 13319.
T*4(l( +*$*l( pr((r(n,i*l( *) %6i()tul un%r *)%rduri d( li6(r s)8i$6
Tn)8(i*t( d( R%$<ni* )u ,/rn 5M%ld%+*" Tur)*" Litu*ni*" Isr*(l9 s*u 7rupuri d(
,/ri 5Uniun(* Eur%p(*n* ;UE" As%)i*ti* Eur%p(*n* * Li6(rului S)8i$6 ; AELS"
A)%rdul C(ntr*l Eur%p(*n *l C%$(rtului Li6(r ; CEFTA (t).9 p(ntru un(l(
$/ruri s*u )*t(7%rii d( $/ruri.
P(ntru * s( put(* *pli)* % t*4/ pr((r(n,i*l* (st( n()(s*r/ pr(&(nt*r(* i
d(pun(r(* unui )(rtii)*t d( )ir)ul*,i( * $/ruril%r +*lid 5d( (4($plu d( tip
EUR9 $pr(un* )u D()l*r,i* +*$*l/ d( i$p%rt i * )(l%rl*lt( d%)u$(nt(
 pr(+*&ut( d( R(7ul*$(ntul d( *pli)*r( * C%dului V*$*l *l R%$<ni(i.
At*t t*4(l( +*$*l( d( 6*&* )*t i t*4(l( +*$*l( pr((r(n,i*l( sunt st*6ilit( p(
(l d( $*r/ * )*r(i )l*sii)*r( s( *)( n un),i( d( r(7ulil( 7(n(r*l( i n%t(l(
(4pli)*ti+( d( int(rpr(t*r( * n%$(n)l*turii $/ruril%r pr(+*&ut( in T*riul +*$*l
d( i$p%rt *l R%$<ni(i" sp()ii)( C%n+(n,i(i Int(rn*,i%n*l( * Sist($ului
*r$%ni&*t d( d(s)ri(r( si )%dii)*r( * $/ruril%r" in)8(i*t/ l* Bru4(ll(s l* 1 iuni(
1=3" l* )*r( R%$<ni* (st( p*rt( .
Un(l( )*t(7%rii d( $/ruri p%t 6(n(i)i* d( un tr*t*$(nt t*ri*r *+%r*6il" in
un),i( d( (lul $/rii s*u d( d(stin*,i* l%r sp()ii)/" p%tri+it r(7l($(nt*ril%r
+*$*l( s*u *)%rduril%r si )%n+(n,iil%r Int(rn*,i%n*l( l* )*r( R%$*ni* (st( p*rt(.
Prin tr*t*$(nt t*ri*r *+%r*6il s( in,(l(7( % r(du)(r( s*u % (4)(pt*r( d( dr(pturi
+*$*l(" )*r( p%*t( i *pli)*t/ i in )*drul unui )%ntin7(nt t*ri*r . D( (4($plu
un *ut%+(8i)ul *6ri)*t n Uniun(* Eur%p(*n/" p(ntru )*r( * %st (li6(r*t un
)(rtii)*t d( )ir)ul*,i( * $/ruril%r EUR1 +*lid" 6(n(i)i*&/ d( tr*t*$(nt t*ri*r
*+%r*6il l* $%$(ntul int%)$irii %r$*lit/,il%r +*$*l( d( i$p%rt in R%$<ni* .
Valoa(ea i* vamă
V*l%*r(* in +*$/ * $/ruril%r i$p%rt*t( (st(" )%n%r$ A)%rdul pri+ind pun(r(*
in *pli)*r( * *rti)%lului VII *l A)%rdului 7(n(r*l p(ntru t*ri( +*$*l( si )%rn(r,
5ATT91" +*l%*r(* d( tr*n&*),i(" r(sp()ti+ pr(,ul (()ti+ pl/tit s*u d( pl/tit
 p(ntru $/ruri *tun)i )<nd sunt +<ndut( p(ntru (4p%rt p( t(rit%riul +*$*l *l C%
$unit/,ii.
V*l%*r(* d( tr*n&*),i( p%*t( i *:ust*t/ *tun)i )*nd *nu$it( (l($(nt( sp()ii)(
)*r( sunt )%nsid(r*t( )* *)<nd p*rt( din +*l%*r(* in +*$/ sunt in s*r)in*
)u$p*r*t%rului" d*r nu sunt in)lus( in pr(,ul (()ti+ pl*tit s*u d( pl*tit p(ntru
$/ruril( i$p%rt*t( 5d( (4($plu" )8(ltui(lil( d( tr*nsp%rt si )%stul *si7ur/rii
$/ruril%r i$p%rt*t(" pr()u$ si )8(ltui(lil( d( in)/r)*r( i $*nipul*r( l(7*t( d(
tr*nsp%rtul $/ruril%r i$p%rt*t( p*n/ l* pun)tul d( intr%du)(r( * $/ruril%r p(
t(rit%riul +*$*l *l C%$unit/,ii" r(d(+(nt( i dr(pturi d( li)(n,*" (t).9. In
+*l%*r(* d( tr*n&*),i( s( in)lud i *nu$it( pr(st*,ii /)ut( d( )u$p*r*t%r n
*+%*r(* +*n&*t%rului su6 %r$/ d( $/ruri s*u d( s(r+i)ii d(t(r$in*t(" *lt(l(
d()*t su6 %r$* d( 6*ni.
Sunt pr(+*&ut( 51 (l($(nt( )*r( nu s( in)lud n +*l%*r(* n +*$/ * $/ruril%r"
)u )%ndi,i* s/ i( (+id(n,i*t( s(p*r*t d( pr(,ul (()ti+ pl/tit s*u d( pl*tit 5 d(
(4($plu0 )8(ltui(lil( d( tr*nsp%rt p(ntru $/ruri dup/ s%sir(* l%r l* l%)ul d(
intr*r( p( t(rit%riul C%$unit/,ii" )%$isi%*n( d( )u$p*r*r(" (t).9.

Atun)i )*nd +*l%*r(* in +*$* nu p%*t( i d(t(r$in*t/ p( 6*&* pr(u*lui d(

tr*n&*),i(" (* s( d(t(r$in/ pri$ p*r)ur7(r(* su))(si+/ * ur$*t%*r(l%r r(7ulil%r
d( (+*lu*r( p<n/ l* pri$* in )%n%r$it*t( )u )*r( *)(*st* +*l%*r( p%*t( i
st*6ilit/0
5*9 +*l%*r(* d( tr*n&*),i( * $/ruril%r id(nti)( +*ndut( p(ntru (4p%rt in C%
$unit*t( si (4p%rt*t( in *)(l* s*u *pr%4i$*ti+ *)(l*si $%$(nt )u $/ruril(
)*r( s( (+*lu(*&/
  Art. 5=. ; 519 V*l%*r(* n +*$/ s( d()l*r/ d( )/tr( i$p%rt*t%r" )*r( (st( %6li7*t s/ d(pun/ l* 6ir%ul +*$*l % d()l*r*,i(
 p(ntru +*l%*r(* n +*$/" ns%,it/ d( *)turi s*u d( *lt( d%)u$(nt( d( pl*t/ * $/rii i * )8(ltui(lil%r p( p*r)urs (4t(rn" *(r(nt( *)(st(i*.529
D()l*r*,i* p(ntru +*l%*r(* n +*$/ p%*t( i d(pus/ i prin r(pr(&(nt*nt" n *)(st )*& r/spund(r(* iind s%lid*r/ V*l%*r(* st*tisti)/ r(pr(&int/
+*l%*r(* $/ruril%r l* l%)ul i $%$(ntul n )*r( intr/ p( t(rit%riul +*$*l R%$<ni(i. V*l%*r(* st*tisti)/ s( (4pri$/ n $%n(d* n*,i%n*l/ i s(
d(t(r$in/ prin tr*ns%r$*r(* n l(i * $%n(d(i *)tur*t(" )%n%r$ pr(+(d(ril%r l(7*l(.

14
569 +*l%*r(* d( tr*n&*),i( * $/ruril%r si$il*r( +*ndut( p(ntru (4p%rt in C%
$unit*t( i (4p%rt*t( n *)(l*si s*u *pr%4i$*ti+ *)(l*i $%$(nt )u $/ruril(
)*r( s( (+*lu(*&/

5)9 +*l%*r(* 6*&*t/ p( pr(,ul unit*r )*r( )%r(spund( +*n&/ril%r in C%$unit*t( d(

$/ruri i$p%rt*t( s*u d( $/ruri id(nti)( s*u si$il*r( i$p%rt*t( t%t*li&*nd
)*ntit*t(* )(* $*i $*r(" )/tr( p(rs%*n( )*r( nu *u l(7*tur* )u +*n&/t%rii
5d9 +*l%*r(* )*l)ul*t/ (7*l* )u su$*0
• )%stului s*u +*l%rii $*t(ri*l(l%r i *6ri)/rii s*u *lt%r tr*ns%r$/ri in
 pr%)(sul d( *6ri)*r( * $/ruril%r i$p%rt*t(
• +*l%rii pr%itului i )8(ltui(lil%r 7(n(r*t( (7*l( )u )(l( )*r( s( r(l()t/ in
$%d %6inuit in +*n&/ril( d( $/ruri d( *)((*i n*tur/ s*u tip )u $/ruril( (+*lu*t(
)*r( sunt *6ri)*t( d( pr%du)*t%ri in ,*r* (4p%rt*t%*r( p(ntru * i
(4p%rt*t( n C%$unit*t(
• )8(ltui(lil%r d( tr*nsp%rt i )%stul *si7ur/rii $/ruril%r i$p%rt*t("
 pr()u$ i )8(ltui(lil( d( n)*r)*r( i $*nipul*r( l(7*t( d( tr*nsp%rtul
$/ruril%r i$p%rt*t( p*n/ l* pun)tul d( ntr%du)(r( * $/ruril%r p( t(rit%riul
+*$*l *l C%$unit*,ii. D(t(r$in*r(* +*l%rii in +*$/ nu tr(6ui( s/ s( 6*&(&( p(
*nu$it( (l($(nt(" )u$ *r i0 pr(,ul d( +*n&*r( in C%$unit*t( p(ntru $*ruri
 pr%dus( n C%$unit*t(" pr(,ul $/ruril%r d( p( pi*,* int(rn/ * ,/rii (4p%rt*t%*r("
+*l%ri in +*$* $ini$(" *r6itr*r( s*u i)ti+(" (t).
De)la(a(ea valo(ii 5* vamă a mă(0ii+
M/ruril( d(stin*t( * i pl*s*t( su6 un r(7i$ +*$*l *) %6i()tul un(i d()l*r*,ii
+*$*l( )%r(spun&/t%*r( *)(lui r(7i$.
D()l*r*,i* +*$*l/ s( )%$pl(t(*&/ i s( s($n(*&/" p( %r$ul*r( tipi&*t("
d( )/tr( titul*rul %p(r*,iunii s*u d( )/tr( r(pr(&(nt*ntul s/u" n %r$* s)ris/ s*u
utili&<nd un pr%)(d(u in%r$*ti) *7r(*t d( *ut%rit*t(* +*$*l/.
D()l*r*,i* +*$*l/ s( d(pun( l* 6ir%ul s*u pun)tul +*$*l $pr(un/ )u d
%)u$(nt(l( pr(+/&ut( d( r(7l($(nt/ril( +*$*l(" n +(d(r(* *))(pt/rii r(7i$ului
+*$*l s%li)it*t.
  D()l*r*,i* +*$*l/ (st( *))(pt*t/ d( *ut%rit*t(* +*$*l/ nu$*i d*)/ sunt
nd(plinit( )%ndi,iil( pr(+/&ut( n l(7( i s( nr(7istr(*&/ n r(7istrul d( (+id(n,/.
D*t* d()l*r*,i(i +*$*l( *))(pt*t( (st( d*t* nr(7istr/rii (i i d(t(r$in/
st*6ilir(* i *pli)*r(* r(7i$ului +*$*l.
Aut%rit*t(* +*$*l/ p%*t( *pr%6* titul*rului %p(r*,iunii s*u
r(pr(&(nt*ntului *)(stui*" l* )(r(r(" s/ (()tu(&(" n*int( d( d(pun(r(*
d()l*r*,i(i +*$*l(" +(rii)*r(* (lului i * )*ntit/,ii $/rii i s/ pr(l(+(&( pr%6("
n +(d(r(* nt%)$irii i d(pun(rii )%r()t( * d()l*r*,i(i +*$*l(.
D()l*r*ntul *r( dr(ptul s/ r()tii)( s*u s/ r(tr*7/ d()l*r*,i* +*$*l/
d(pus/ i *))(pt*t/ d( *ut%rit*t(* +*$*l/ nu$*i p<n/ n $%$(ntul n)(p(rii
)%ntr%lului i&i) *l $/ruril%r.
R()tii)*r(* s*u r(tr*7(r(* d()l*r*,i(i +*$*l( s( p%*t( *)( ult(ri%r
n)(p(rii )%ntr%lului i&i) *l $/ruril%r" din ini,i*ti+/ i p( r/spund(r(*
d()l*r*ntului" d*)/ *)(st*" n )%n%r$it*t( )u pr(+(d(ril( l(7ii " * )(rut
+(rii)*r(* (lului i * )*ntit/,ii $/ruril%r" i*r )(r(r(* * %st r(u&*t/" s*u d*)/
d(,in( *)t( )%nst*t*t%*r(" nt%)$it( d( %r7*nis$(l( n(utr( pr(+/&ut( d( l(7(.
Dup/ *))(pt*r(* d()l*r*,i(i +*$*l(" *ut%rit*t(* +*$*l/ pr%)(d(*&/ l*
)%ntr%lul d%)u$(nt*r *l *)(st(i* i *l d%)u$(nt(l%r ns%,it%*r( i p%*t( )(r(
d()l*r*ntului s/ pr(&int( i *lt( d%)u$(nt( n()(s*r( +(rii)/rii (4*)tit/,ii (l($
(nt(l%r ns)ris( n d()l*r*,i(.
Aut%rit*t(* +*$*l/ p%*t( pr%)(d* l* )%ntr%lul i&i) *l $*rturil%r" t%t*l
s*u p*r,i*l" pr()u$ i" d*)/ (st( )*&ul" l* pr(l(+*r(* d( pr%6( p(ntru (4p(rti&(
s*u *n*li&( d( l*6%r*t%r.
Tr*nsp%rtul $/ruril%r l* l%)ul )%ntr%lului i&i) i $*nipul*r(* *)(st%r* sunt
(()tu*t( d( d()l*r*nt p( ris)ul i p( )8(ltui*l* s*.
D()l*r*ntul *r( dr(ptul s/ *sist( l* )%ntr%lul i&i) *l $/ruril%r i l*
 pr(l(+*r(* pr%6(l%r. L* )(r(r(* *ut%rit/,il%r +*$*l(" d()l*r*ntul (st( %6li7*t s/
 pr(&int( $/ruril( p(ntru )%ntr%l" s/ l( $*nipul(&( i s/ l( d(&*$6*l(&(" s/ l(
r(*$6*l(&(" pr()u$ i s/ *si7ur( )%ndi,ii p(ntru pr(l(+*r(* pr%6(l%r.
C8(ltui(lil( pri+ind (4p(rti&(l( i *n*li&(l( d( l*6%r*t%r :ustii)*t("
 pr()u$ i )%stul pr%6(l%r pr(l(+*t( s( sup%rt/ d( )/tr( d()l*r*ntul +*$*l.

16
   D*)/ )%ntr%lul i&i) *l $/ruril%r s( (4()ut/ p*r,i*l" r(&ult*t(l( *)(stui*
 p%t i lu*t( n )%nsid(r*r( p(ntru ntr(*7* p*rtid/ d( $*r/ ns)ris/ n d()l*r*,i*
+*$*l/. D()l*r*ntul +*$*l *r( dr(ptul s/ )(*r/ (()tu*r(* )%ntr%lului t%t*l *l
$/ruril%r" )<nd )%nsid(r/ )/ r(&ult*tul )%ntr%lului p*r,i*l nu (st( )%n)lud(nt.
Aut%rit*t(* +*$*l/ p%*t( lu* $/suri d( $*r)*r( s*u d( si7il*r( *
$/ruril%r" pr()u$ i * )%$p*rti$(nt(l%r din $i:l%*)(l( d( tr*nsp%rt n )*r( s(
*l/ $/ruril(.
Ma()aele $au $i1iliile nu p%t i nl/tur*t( d()<t d( *ut%rit*t(* +*$*l/
s*u )u p(r$isiun(* *)(st(i*" )u (4)(p,i* )*&ului %rtuit s*u d( %r,/ $*:%r/ "
)<nd %p(r*,iun(* (st( n()(s*r/ p(ntru * s*l+* int(7rit*t(* $/ruril%r s*u *
$i:l%*)(l%r d( tr*nsp%rt. În *)(*st/ situ*,i(" *ut%rit*t(* +*$*l/ +* i ntiin,*t/
n *)((*i &i" :ustii)<ndu;s(" prin %ri)( $i:l%) d( pr%6*" $/sur/ lu*t/.
Auto(itatea vamală *)%rd/ li6(rul d( +*$/ dup/ (()tu*r(* +/$uirii d*r 
 p%*t( dispun( (li6(r*r(* $/rii i dup/ d(pun(r(* d%)u$(nt(l%r d( pl*t/.
C<nd r(7i$ul +*$*l pr(+(d( pl*t* un%r dr(pturi d( i$p%rt %ri
d(pun(r(* un(i 7*r*n,ii" li6(rul d( +*$/ s( *)%rd/ nu$*i dup/ nd(plinir(*
*)(st%r %6li7*,ii" n )%ndi,iil( i $%d*lit/,il( pr(+/&ut( n pr(&(ntul )%d.
Aut%rit*t(* +*$*l/ p%*t( utili&* % pr%)(dur/ si$plii)*t/ p(ntru
 pr(&(nt*r(* i d()l*r*r(* $/ruril%r n )*&uril( i n )%ndi,iil( st*6ilit( n r(7ul*$
(ntul +*$*l.
Aut%rit*t(* +*$*l/ *r( dr(ptul )*" ntr;% p(ri%*d/ d( 5 *ni d( l* *)%rd*r(*
li6(rului d( +*$/" s/ (()tu(&( )%ntr%lul +*$*l ult(ri%r *l %p(r*,iunil%r.

În )*drul )%ntr%lului +*$*l ult(ri%r" *ut%rit*t(* +*$*l/ +(rii)/ %ri)( d

%)u$(nt(" r(7istr( i (+id(nt( r((rit%*r( l* $/ruril( +/$uit(. C%ntr%lul s(
 p%*t( *)( l* %ri)*r( p(rs%*n/ )*r( s( *l/ n p%s(si* *)(st%r *)t( s*u d(,in( in
%r$*,ii n l(7/tur/ )u *)(st(*. D( *s($(n(*" p%*t( i /)ut i )%ntr%lul i&i) *l
$/ruril%r" d*)/ *)(st(* $*i (4ist/.
C<nd )%ntr%lul +*$*l ult(ri%r )%nst*t/ )/ s;*u n)/l)*t r(7l($(nt/ril(
+*$*l( *pli)*t(" d*t%rit/ un%r d*t( )uprins( n d()l*r*,i* +*$*l/" *ut%rit*t(*
+*$*l/" dup/ d(t(r$in*r(* t*4(l%r +*$*l( )u+(nit(" i* $/suri d( n)*s*r("
r(sp()ti+ d( r(stituir( * *)(st%r*. Di0e(e*ele 5* mi*u$ $e )omu*i)ă titula(ului
%p(r*,iunii )%$(r)i*l( i ur$(*&/ * i *)8it*t( n t(r$(n d( @ &il( d( l* d*t*
)%$uni)/rii. N(pl*t* di(r(n,(i d*t%r*t( d( titul*rul %p(r*,iunii )%$(r)i*l( n
*)(st t(r$(n *tr*7( sup%rt*r(* d( $*:%r/ri d( nt<r&i(r( *(r(nt( *)(st(i di(r(n,
(" n )u*ntu$ul st*6ilit prin l(7(" pr()u$ i int(r&i)(r(* (()tu/rii *lt%r
%p(r*,iuni d( +/$uir(" p<n/ l* *)8it*r(* d*t%ri(i +*$*l(.
Di(r(n,(l( n plus s( r(stitui( titul*rului n t(r$(n d( 3 d( &il( d( l*
d*t* )%nst*t/rii.
Di(r(n,(l( n plus s*u n $inus pri+ind *lt( dr(pturi d( i$p%rt s( s%lu,i
%n(*&/ p%tri+it n%r$(l%r )*r( r(7l($(nt(*&/ *)(st( dr(pturi.
C<nd n)/l)*r(* r(7l($(nt/ril%r +*$*l( )%nstitui(" dup/ )*&"
)%ntr*+(n,i( s*u inr*),iun(" *ut%rit*t(* +*$*l/ (st( %6li7*t/ s/ *pli)(
s*n),iunil( )%ntr*+(n,i%n*l( s*u s/ s(si&(&( %r7*n(l( d( ur$/rir( p(n*l/.
D()l*r*,i* +*$*l/ n d(t*liu i *)t(l( )%nst*t*t%*r( n)8(i*t( d(
*ut%rit*t(* +*$*l/ )%nstitui( titlu (4()ut%riu p(ntru ur$/rir(* i n)*s*r(*
dr(pturil%r d( i$p%rt si (4p%rt.

 
D(etu(ile 7i o&li1aiile #e)la(a*tului+
 V*l%*r(* n +*$/ * $/rii *nun,*t/ d( d()l*r*nt i d*t(l( supli$(nt*r( r((rit%*r(
l* (* tr(6ui( s/ i( +(ridi)( i )%nir$*t( prin *)t(.
În )*&ul n )*r( (st( n()(s*r d( * )%nir$* +*l%*r(* n +*$/ * $/rii *nun,*t/"
d()l*r*ntul" l* )(r(r(* *ut%rit/,ii +*$*l(" (st( %6li7*t s/ pr(&int( d*t(l( r(sp()ti+
(. D*)/ *ut%rit*t(* +*$*l/ pun( l* nd%i*l/ *ut(nti)it*t(* *)(st%r d*t("
d()l*r*ntul (st( n dr(pt s/ d(t(r$in( +*l%*r(* n +*$/ * $/rii prin $(t%d(l(
 pr(+/&ut( d( pr(&(nt* l(7(.
În )*&ul n )*r( *p*r( n()(sit*t(* d( * pr()i&* +*l%*r(* n +*$/ * $/rii
*nun,*t/" d()l*r*ntul (st( n dr(pt s/ )(*r/ *ut%rit/,ii +*$*l( s/ i s( (li6(r(&(
$*r* d()l*r*t/" )u 7*:*r(* *nu$it%r 6unuri %ri )u 7*r*n,i* un(i 6/n)i" s*u s/
 pl/t(*s)/ t*4* +*$*l/ st*6ilit/ d( )/tr( *ut%rit*t(* +*$*l/.
În )*&ul n )*r( nu (st( d( *)%rd )u d()i&i* *ut%rit/,ii +*$*l( r((rit%*r( l*
+*l%*r(* n +*$/ * $/rii" d()l*r*ntul p%*t( *t*)* *)(*st/ d()i&i( n $%dul
st*6ilit d( l(7isl*,i( *t<t n *,* *ut%rit/,ii +*$*l(" )<t i n *,* inst*n,(i d(
 :ud()*t/" /r/ p(n*li&*r(.

18
  C8(ltui(lil( supli$(nt*r( *(r(nt( pr()i&/rii +*l%rii n +*$/ * $/rii s*u
 pr(&(nt/rii un%r in%r$*,ii supli$(nt*r( r((rit%*r( l* (* sunt *)%p(rit( d(
d()l*r*nt" n )*&ul )<nd *ut%rit/,il( +*$*l( d(pist(*&/ n(*ut(nti)it*t(* d*t(l%r
*nun,*t( n d()l*r*,i(. C8(ltui(lil( )( ,in d( (()tu*r(*" l* insist(n,* *ut%rit/,ii
+*$*l(" * )%ntr%lului supli$(nt*r" n )*&ul )<nd r(&ult*t(l( *)(stui* )%nir$/ in
%r$*,i* ini,i*l/ pr(&(nt*t/ d( d()l*r*nt" sunt *)%p(rit( d( )/tr( *ut%rit*t(*
+*$*l/.

D(etu(ile 7i o&li1aiile auto(ităii vamale+

Aut%rit*t(* +*$*l/ (4(r)it/ )%ntr%lul *supr* )%r()titudinii d(t(r$in/rii +*l%rii

n +*$/ * $/rii.
Aut%rit*t(* +*$*l/ (st( n dr(pt s/ i* d()i&ii n pri+in,* )%r()titudinii %ri in)
%r()titudinii +*l%rii n +*$/ * $/rii *nun,*t( d( d()l*r*nt.
În )*&ul n )*r( nu (4ist/ d*t( )( *r )%nir$* )%r()titudin(* d(t(r$in/rii +*l%rii
n +*$/ * $/rii *nun,*t( s*u n )*&ul n )*r( (4ist/ t($(i d( * )%nsid(r* )/ d*t(l(
pr(&(nt*t( d( d()l*r*nt 5i$p%rt*t%r9 nu sunt +(ridi)( 5in)lusi+ sunt su6 ni+(lul
+*l%rii l%r d( pr%du),i(9 is*u nu sunt sui)i(nt(" *ut%rit*t(* +*$*l/ (st(
n dr(pt s/ d(t(r$in( d( sin( st/t/t%r +*l%*r(* n +*$/ * $/rii" *pli)<nd
)%ns()uti+ un* din )(l( 6 $(t%d( pr(+/&ut( d( pr(&(nt* l(7(.
 In%r$*,i* pr(&(nt*t/ d( d()l*r*nt l* *nun,*r(* +*l%rii n +*$/ * $/rii
)%nstitui( s()r(t )%$(r)i*l" p%*t( i utili&*t/ d( *ut%rit*t(* +*$*l/ (4)lusi+ n
s)%puri +*$*l(
d( l(7isl*,i(. i nu di+ul7*r(*
P(ntru p%*t( i tr*ns$is/ t(r,(l%r"
in%r$*,i(i )u (4)(p,i*
)( )%nstitui( )*&uril%r
s()r(t pr(+/&ut(
)%$(r)i*l"
*ut%rit*t(* +*$*l/ p%*rt/ r/spund(r( n )%n%r$it*t( )u l(7isl*,i*.
În )*&ul n )*r( p(rs%*n* )u un),ii d( r/spund(r( * *ut%rit/,ii +*$*l( *d%pt/
d()i&i* pri+ind i$p%si6ilit*t(* d( * *))(pt* +*l%*r(* n +*$/ * $/rii *nun,*t(
d( d()l*r*nt" *ut%rit*t(* +*$*l/" l* )(r(r(* d()l*r*ntului" l ntiin,(*&/ n s)ris
d(spr( $%ti+(l( n(*))(pt/rii +*l%rii d*t(" %(rindu;i *)(stui* s*u %ri)/r(i *lt(
 p(rs%*n( r(sp%ns*6il( d( pl*t* t*4(l%r +*$*l( i *lt%r i$p%&it( p%si6ilit*t(* d( *
d()l*r* r()urs /r/ p(n*li&*r(.

Dup/ *d%pt*r(* d()i&i(i d(initi+( pri+ind i$p%si6ilit*t(* d( * *))(pt* +*l%*r(*

n +*$/ * $/rii *nun,*t( d( d()l*r*nt" *ut%rit*t(* +*$*l/" l* )(r(r(* n s)ris *
d()l*r*ntului" (st( %6li7*t/" n t(r$(n d( % lun/" s/;i (4pun/ n s)ris $%ti+(l(
n(*))(pt/rii +*l%rii n +*$/ * $/rii *nun,*t( d( (l dr(pt 6*&/ l* )*l)ul*r(* t*4(i
+*$*l(.

Cotă ta(i0a(ă
O )otă ta(i0a(ă r(pr(&int/ un +%lu$ d( $/ruri (4pri$*t )*ntit*ti+ s*u +*l%ri)
)( p%*t( i pus n li6(r/ )ir)ul*,i( )u r(du)(r(* s*u (4%n(r*r(* t*4(l%r +*$*l(.
C(r(r(* d( *l%)*r( r(pr(&int/ % s%li)it*r( d( *pli)*r( * r(du)(rii s*u (4%n(r/rii
t*4(l%r +*$*l( n )*drul un(i )%t( t*ri*r( i )%nst/ n d(pun(r(* d()l*r*,i(i
+*$*l( )%$pl(t*t/ )%r(spun&/t%r i *))(pt*t/ d( 6ir%ul +*$*l.
C(* $*i $*r( p*rt( * )%t(l%r t*ri*r( )%$unit*r( sunt *d$inistr*t( d( Dir(),i*
(n(r*l/ T*4*r( i Uniun( V*$*l/ 5)u s(diul l* Bru4(ll(s9 nu$it/ D TAXUD"
n )%%p(r*r( )u *d$inistr*,iil( +*$*l( *l( st*t(l%r $($6r(. Cu t%*t( *)(st(*" un
*nu$it nu$/rd(dintr(
d( )(rtii)*t( (l( A)(st(*
i$p%rt. sunt *d$inistr*t( d( D*d$inistr/rii
nu *) %6i()tul ARI prin $i:l%)ir(*
d( )/tr( unui sist($
*ut%rit*t(* +*$*l* r%$<n/.
D(i t(r$(nii )%t/H i )%ntin7(ntH sunt si$il*ri" n R%$<ni* * %st *d%pt*t t(r$
(nul d( )%t/H t*ri*r/ p(ntru )%ntin7(nt(l( *d$inistr*t( d( *ut%rit*t(*
+*$*l/ r%$<n/ p(ntru * l( d(%s(6i d( )%ntin7(nt(l( *d$inistr*t( p( 6*&/ d( li)
(n,/ i (li6(r*t( d( *lt( %r7*nis$( 7u+(rn*$(nt*l(. A)(st(* din ur$/ sunt d%*r
)%ntr%l*t( d( *ut%rit*t(* +*$*l/ r%$<n/ n $%$(ntul +/$uirii $/ruril%r.
Prin)ipiil( dup/ )*r( sunt *d$inistr*t( )(l( d%u/ tipuri d( )%ntin7(nt( sunt
und*$(nt*l di(rit(. C%t(l( t*ri*r( sunt *d$inistr*t( dup/ prin)ipiul pri$ul
+(nit ; pri$ul s(r+itH i pr(supun( *ptul )/ ni)i un *7(nt ()%n%$i) s*u st*t
$($6ru nu p%*t( *)( % pr(*l%)*r( 5r(&(r+*r(9. A)(st(* s( *l%)/ n %rdin(*
)r%n%l%7i)/ * *))(pt/rii d()l*r*,i(i d( pun(r( n li6(r/ )ir)ul*,i( p<n/ l*
(pui&*r(* l%r. Din )%ntr/ )%ntin7(nt(l( t*ri*r( s( 6*&(*&/ p( % pr(*l%)*r( )/tr(
*7(n,ii ()%n%$i)i" n 6*&* un(i li)(n,( d( i$p%rt.
L* ni+(lul *ut%rit/,ii +*$*l( r%$<n( *d$inistr*r(* )(r(ril%r d( )%t( t*ri*r( s(
*)( d( )/tr( Bir%ul C%t( T*ri*r( din )*drul A.N.V. i d( )/tr( 6ir%uril( +*$*l(.
C%t(l( t*ri*r( sunt +*l*6il( % *nu$it/ p(ri%*d/ d( ti$p. Dup/ (4pir*r(* *)(stui
int(r+*l $/ruril( nu $*i p%t 6(n(i)i* d( r(du)(r(* s*u (4%n(r*r(* t*4(l%r

2%
 +*$*l(. D*)/ n *)(st int(r+*l d( ti$p +%lu$ul ini,i*l s( (pui&(*&/" $/ruril(
 p%t i i$p%rt*t( nu$*i )u pl*t* t*4(l%r +*$*l( d( 6*&/

I..M(t%d( d( d(t(r$in*r( * +*l%rii n +*$/

Bunuril( s( intr%du) s*u s( s)%t din ,*r/ nu$*i prin 6ir%uril( +*$*l(. A)(st(
$/ruri sunt supus( %p(r*,iunii d( +/$uir( i r/$<n su6 supr*+(78(r( +*$*l/
 p<n/ l* *)%rd*r(* li6(rului d( +*$/.
Bunuril( intr*t( n ,*r/ s( ns)riu" n %rdin(* s%sirii l* r%nti(r/" n r(7istrul
d( (+id(n,/" p( 6*&* d%)u$(nt(l%r d( tr*nsp%rt i * )(l%r )%$(r)i*l(.
În lips* d%)u$(nt(l%r d( ns%,ir(" ns)ri(r(* $/ruril%r s( *)( p( 6*&*
)%nst*t/ril%r *ut%rit/,ii +*$*l( s*u * *lt%r d%)u$(nt( pr(&(nt*t( %r7*n(l%r
+*$*l( d( )*tr( )(i int(r(s*,i" din )*r( s/ r(&ult( $/ruril( )*r( ur$(*&/ s/ i(
supus( +/$uirii.
M/ruril( i 6unuril( nr(7istr*t(" dup/ intr*r(* n ,*r/" sunt ndru$*t(
*st(l0
*9 )/tr( 6ir%ul +*$*l st*6ilit d( *ut%rit*t(* +*$*l/ s*u n *lt l%)
d(s($n*t d( *)(*st*
 69 spr( % &%n/ li6(r/" )<nd $/ruril( sunt d(stin*t( *)(st(i*.

În )*& d( %r,/ $*:%r/ s*u d( )*& %r,uit" l* s)8i$6*r(* d(stin*,i(i

st*6ilit(" tr*nsp%rt*t%rul (st( %6li7*t s/ s(si&(&( i$(di*t *ut%rit*t(* +*$*l/" in
%r$<nd t%t%d*t/ d(spr( (+(ntu*l(l( pi(rd(ri p*r,i*l( s*u t%t*l( *l( $/ruril%r.
C<nd % n*+/ s*u % *(r%n*+/ *l*t/ n situ*,i* pr(+/&ut/" (st( %6li7*t/" din
$%ti+( d( %r,/ $*:%r s*u d( )*& %rtuit" s/ *)/ % (s)*l/ s*u s/ st*,i%n(&( t($p
%r*r p( t(rit%riul R%$<ni(i" tr*nsp%rt*t%rul (st( %6li7*t s/ in%r$(&( /r/
nt<r&i(r( *ut%rit*t(* +*$*l/ *supr* situ*,i(i int(r+(nit(" *)(*st* st*6ilind
$/suril( d( supr*+(78(r( * n*+(i s*u * *(r%n*+(i" pr()u$ i * 6unuril%r tr*nsp
%rt*t( d( *)(st(*.
   Pr(+(d(ril( l(7ii nu s( *pli)/ 6unuril%r *p*r,in<nd p(rs%*n(l%r i&i)("
 pr()u$ i $/ruril%r *l*t( l* 6%rdul n*+(l%r s*u *l *(r%n*+(l%r )*r( tr*+(rs(*&/
$*r(* t(rit%ri*l/ i *p(l( t(rit%ri*l( s*u sp*,iul *(ri*n *l R%$<ni(i" /r/ * *+(*
)* d(stin*,i( un p%rt s*u un *(r%p%rt r%$<n(s).

Etae ale oe(aiu*ii #e vămui(e+

• M/ruril( s%sit( l* +*$/ d( d(stin*,i( s*u l* l%)ul st*6ilit d( *ut%rit*t(*

+*$*l/" s( pr(&int/ *ut%rit/,ii +*$*l( d( )/tr( tr*nsp%rt*t%r s*u d( )/tr( titul*rul
%p(r*,iunii )%$(r)i*l( %ri d( )/tr( r(pr(&(nt*ntul *)(stui*.
• M/ruril( pr(&(nt*t( 6ir%ului s*u pun)tului +*$*l s( *l* su6
supr*+(78(r( +*$*l/ p<n/ l* st*6ilir(* r(7i$ului +*$*l i intr* n d(p%&it
n()(s*r )u )*r*)t(r t($p%r*r.
Aut%rit*t(* +*$*l/ p%*t( )(r( d(p%&it*rului s/ )%nstitui( % 7*r*n,i( )*r( s/
*si7ur( pl*t* dr(pturil%r d( i$p%rt.
• M/ruril( *l*t( n d(p%&it n()(s*r )u )*r*)t(r t($p%r*r p%t i
$*nipul*t( nu$*i n s)%pul )%ns(r+/rii l%r n st*r(* ini,i*l/" /r/ s/ s( $%dii)(
)*r*)t(risti)il( s*u *sp()t(l( t(8ni)( i )%$(r)i*l(.
• În )*&uril( n )*r(" )%n%r$ l(7ii" *ut%rit/,il( )%$p(t(nt( 8%t/r/s)
distru7(r(* $/ruril%r *l*t( n d(p%&it n()(s*r )u )*r*)t(r t($p%r*r" *)(*st/
%p(r*,iun( s( +* (()tu* p( )8(ltui*l* titul*rului %p(r*,iunii )%$(r)i*l(" su6
supr*+(78(r(* *ut%rit/,ii +*$*l(.
• M/ruril( intr* n d(p%&itul n()(s*r )u )*r*)t(r t($p%r*r" p( 6*&* un(i
d()l*r*,ii su$*r(.
• D()l*r*,i* su$*r/ s( )%$pl(t(*&/ d( )/tr( d(p%&it*r p( %r$ul*r(;tip
i s( d(pun( l* *ut%rit*t(* +*$*l/ )*r( % nr(7istr(*&/ n r(7istrul d( (+id(n,/.
• Pr(+(d(ril( l(7ii nu s( *pli)/ 6unuril%r *p*r,in<nd )/l/t%ril%r" pr()u$ i
)(l%r (4p(di*t( prin )%l(t( p%t*l(.
M/ruril( )*r( *u /)ut %6i()tul d()l*r*,i(i su$*r( p%t i tr*ns(r*t( nu$*i

n )*&uril( i n l%)uril( st*6ilit( d( *ut%rit*t(* +*$*l/.

22
• În )*& %rtuit s*u d( %r,/ $*:%r/" )*r( i$pun( d( nd*t/ tr*ns(rul"
n t%t*l s*u n p*rt(" *l $/rii" %p(r*,iun(* s( p%*t( *)( )u ntiin,*r(* ult(ri%*r/"
n *)((*i &i" * *ut%rit/,ii +*$*l(.
• Aut%rit*t(* +*$*l/ p%*t(" %ri)<nd i n %ri)( $pr(:ur*r(" s/ (()tu(&(
)%ntr%lul $/ruril%r s*u *l $i:l%*)(l%r d( tr*nsp%rt" )(r<nd d(s)/r)*r(* i
d(&*$6*l*r(* $/ruril%r.
• Titul*rul %p(r*,iunii )%$(r)i*l( s*u r(pr(&(nt*ntul *)(stui* (st( %6li7*t
)*" n t(r$(n d( 3 d( &il( d( l* d(pun(r(* d()l*r*,i(i su$*r(" s/ s%li)it(
*ut%rit/,ii +*$*l( pl*s*r(* $/ruril%r su6 un r(7i$ +*$*l.

I..Fa)ilităi8 $)uti(i
C*&uril( n )*r( $/ruril( pus( n li6(r/ )ir)ul*,i( s*u (4p%rt*t( sunt s)utit( d(
dr(pturi d( i$p%rt s*u d( (4p%rt s( st*6il(s) prin l(7(.
Prin 8%t/r<r(* u+(rnului" n )*&uri t($(ini) :ustii)*t(" l* pr%pun(r(*
Minist(rului Fin*n,(l%r Pu6li)( i * Minist(rului E)%n%$i(i i C%$(r,ului" s(
*pr%6/" )u )*r*)t(r t($p%r*r" (4)(pt/ri s*u r(du)(ri d( t*4( +*$*l( p(ntru un(l(
)*t(7%rii d( $/ruri.
 E4)(pt/ril( i r(du)(ril( d( t*4( +*$*l(" *pr%6*t( p%tri+it pr(+(d(ril%r din l(7("
s( st*6il(s) n $%d n(dis)ri$in*t%riu *,/ d( i$p%rt*t%ri s*u d( 6(n(i)i*ri"
indi)<ndu;s( n $%d (4pr(s )%dul t*ri*r *l $/ruril%r.
  Sunt )%nsid(r*t( )* r(stri),i%n*t( $/ruril( *l )/r%r i$p%rt s*u (4p%rt
(st( supus un%r )%ndi,ii s*u nd(plinirii un%r %r$*lit/,i sp()i*l(.
Atun)i )<nd i$p%rtul s*u (4p%rtul nu (st( p(r$is d()<t )u pr(&(nt*r(*
un(i *ut%ri&*,ii sp()i*l( s*u * un(i li)(n,(" $/ruril( sunt pr%8i6it( " d*)/ nu
sunt ns%tit( d( un *st(l d( titlu s*u d*)/ *)(st* nu (st( +*l*6il.

Su*t $)utite #e taxa vamală+

 Sunt s)utit( d( l* pl*t* t*4(l%r +*$*l(" 6unuril( (4p(di*t( prin )%l(t( d( %
 p(rs%*n/ i&i)/ dintr;% ,*r/ t(r,/ l* % *lt/ p(rs%*n/ i&i)/ )*r( s( *l/ p( t(rit%riul
+*$*l *l R%$<ni(i" )u r(sp()t*r(* ur$/t%*r(l%r )%ndi,ii0
; *)(st(* s/ nu i( d( n*tur/ )%$(r)i*l/
; * )/r%r +*l%*r( 7l%6*l/ nu d(p/(t( 5 (ur%tri$it(r(" in)lusi+ pr%dus(
din tutun" 6/uturi *l)%%li)( i p*ru$uri.
 Nu sunt d( n*tur/ )%$(r)i*l/ )%l(t(l( )*r( nd(plin(s)" )u$ul*ti+" ur$/t%*r(l(
)%ndi,ii0
• pr(&int/ un )*r*)t(r %)*&i%n*l
• )%n,in 6unuri d(stin*t( (4)lusi+ u&ului p(rs%n*l *l d(stin*t*rului i *l
*$ili(i s*l(
• )%n,in 6unuri )*r( prin n*tur* s*u )*ntit*t(* l%r nu sunt d(stin*t(
)%$(r)i*li&/rii
• sunt tri$is( d( (4p(dit%r )/tr( d(stin*t*r /r/ ni)i % %6li7*,i( d( pl*t/.
D*)/ +*l%*r(* 6unuril%r din )%l(t d(p/(t( su$* d( 5 (ur%" s)utir(* +* i
*)%rd*t/ d%*r p<n/ l* )%n)ur(n,* *)(st(i su$( p(ntru *)(l( 6unuri )*r(" i$p
%rt*t( s(p*r*t" *r i putut 6(n(i)i* d( s)utir(" ,in<nd s(*$* d( *ptul )/
+*l%*r(* unui 6un nu p%*t( i r*),i%n*t/.
P(ntru ur$/t%*r(l( 6unuri s)utir(* (st( li$it*t/ p( )%l(t *st(l 0
*9 pr%dus( din tutun0

• 5 d( ,i7*r(t( s*u
• 25 d( )i7*rill%s 5tr*6u)uri )u % 7r(ut*t( $*4i$/ d( 3 7r*$( i()*r(9" s*u
• 1 d( tr*6u)uri" s*u
• 5 7r*$( d( tutun d( u$*t" s*u
• )%$6in*,i( pr%p%r,i%n*l/ * *)(st%r pr%dus( di(rit(.
 69 *l)%%l i 6/uturi *l)%%li)(0
• 1 litru ; 6/uturi distil*t( i 6/uturi spirt%*s(" )u % t/ri( *l)%%li)/ $*i
$*r( d( 22 J +%l *l)%%l (tili) n(d(n*tur*t d( = J +%l i $*i $ult s*u

24
 • 1 litru ; 6/uturi distil*t( i 6/uturi spirt%*s(" *p(riti+( p( 6*&/ d( +in s*u
*l)%%l" t*i*" s* s*u 6/uturi si$il*r( )u % t/ri( *l)%%li)/ d( 22 J +%l s*u $*i
 pu,in" +inuri spu$*nt(" +inuri li)%r%*s( i
• 2 litri ; +inuri u%*r(.

)9 p*ru$uri 5 $l s*u *p/ d( t%*l(t/ 25 $l. M*i

sunt s)utit( si ur$/t%*r(l( 6unuri0

• i$p%rtul i *)8i&i,i* intr* )%$unit*r/ d( 6unuri * )/r%r li+r*r( n R%

$<ni* (st( n %ri)( situ*,i( s)utit/ d( t*4/ n int(ri%rul ,/rii
• *)8i&i,i* intr* )%$unit*r/ d( 6unuri *l )/r%r i$p%rt n R%$<ni* (st( n
%ri)( situ*,i( s)utit d( t*4/" )%n%r$ pr(&(ntului *rti)%l
• *)8i&i,i* intr* )%$unit*r/ d( 6unuri p(ntru )*r(" n )%n%r$it*t( )u
*rt. 15 " p(rs%*n* )*r( )u$p/r/ 6unuril( n %ri)( situ*,i( *r *+(* dr(ptul l*
r*$6urs*r(* int(7r*l/ * t*4(i )*r( s;*r d*t%r*" d*)/ r(sp()ti+* *)8i&i,i( nu *r i
s)utit/
• i$p%rtul" n r(7i$ dipl%$*ti) s*u )%nsul*r " *l 6unuril%r s)utit( d( t*4(
+*$*l(
9* )o*)lu:ie" din )(l( pr(&(nt*t( *nt(ri%r r(i(s( )/ t*4(l( +*$*l( *) p*rt( din
)*t(7%ri* i$p%&it(l%r indir()t(. El( sunt pr(l(+*t( d( %r7*n(l( is)*l( i s(
*sstp*ltiu)l/u ni.u T$**4i( ln( +)*&$u*l lt(r *snu&n*t )s,ti*il6%irli )t(u spur6% d%urs$( *)
*urn(% tr ())% t(r% pnrt%i()r(*n t+u**$l(*l/ *
 pr%p%r,i%n*l( di(r(n,i*t( n un),i( d( 6unuril( i$p%rt*t( s*u su6 %r$* un%r su$
( i4( p( unit*t(* i&i)/ d( $/sur/ * $/rii. În %ri)( ()%n%$i(" t*4(l(
+*$*l( *u un r%l )%$pl(4" )%nstituind n pri$ul r<nd un instru$(nt prin )*r( s(
*si7ur/ pr%t(),i* pr%du),i(i i * pr%du)/t%ril%r n*,i%n*li" l/r7ir(* )%%p(r/rii ()%n%
$i)( i" n *l d%il(* r<nd" % surs/ d( +(nituri p(ntru 6u7(tul d( st*t.
R%$<ni* utili&(*&/ nu$*i t*4( +*$*l( d( i$p%rt )*r( sunt st*6ilit( i p(r)(put(
n )%n%r$it*t( )u T*riul +*$*l d( i$p%rt. T*4(l( +*$*l( *du) un *p%rt %*rt(
r(dus" situ<ndu;s( d( r(7ul/" p( ulti$ul l%) n )*drul i$p%&it(l%r indir()t( din

 pdu%n$)(tunli udl( ) +%(nd)(urr(( n*,l( *i pin%tr(turnri*l,%ir%.n E*l( )p%(n ptin(,u(/l( s /d

(d ($,i/nr/ uurni" r*%slt (nls (n$)n<t*t n
 n)*dr*r(* l* i$p%rtul unui pr%dus dintr;% *nu$it/ 7rup/ d( t*4( +*$*l( (st( d(
n*tur/ s/ 8%t/r*s)/ *d(s(* r(*li&*r(* s*u n(r(*li&*r(* tr*n&*),i(i )%$(r)i*l( s*u
s/ )%nstitui( un (l($(nt i$p%rt*nt *l )%nt*6ilit/,ii *)(st(i*.

Capitolul II.
$tudiu de caz

 Stu#iul #e )a: *(.1

Un *7(nt ()%n%$i) i$p                    7      )    *     (   *      s   %   l   u   6    i l   /            l   *     u    n    
%rt/  p    r  (   ț     d    (     1    "  5      l  (   i        7   .                 
S/   s   (      )   *   l  )   u    l  (   &   (      +    *   l  %   *   r   (   *      $     /   r     u    r  i  l  %   r      i n    t  r   *  t   (     p    (   
  t  (   r   i t  %    r  i  u    l    R    %$<ni(i" știind )/0
)8(ltui(lil( d( tr*nsp%rt p( p*r)urs (4t(rn sunt d( 12 l(i t*4(
+*$*l(;2J 
)%$isi%nul +*$*l;"5J
)ursul d( s)8i$6 n $%$(ntul (()tu/rii %r$*lit/,il%r d( +/$uir( (st( 1 l(u"2
l(i
*))i&(l( d*t%r*t(;115J.
R(&%l+*r(0
V*l%*r(* n +*$/  Q5 7 4 1"5 l(i7 9  12 l(i  4 "2 l(i 3"2 l(i B*&* 1 
3"2 l(i
T*4( +*$*l(  3"2 4 2J  6"= l(i C%$isi%n
+*$*l  3"2 4 1"5J  5"36 l(i B*&* 2  3"2 
6"=  5"36  3.6@"16 l(i A))i&(  3.6@"16 4
115J  .225"2= l(i

TBTV*&A* 3 @. =3.6@""1 46 2 J.2 25 1"2.=

5 "@=.6= l(i" l(i V*l%*r(* *)turii  @.=" 
1.=5"=6  .@5"3 l(i Pr(, unit*r )u TVA  .@5"3 0  
2"= l(i7

Stu#iul #e )a: *(.;

Un *7(nt ()%n%$i) i$p%rt/ 2 l d( +in l* un pr(, d( 2 l(i7. S/ s( )*l)ul(&(
+*l%*r(* $/ruril%r intr*t( p( t(rit%riul R%$<ni(i" tiind )/0
)8(ltui(lil( d( tr*nsp%rt p( p*r)urs (4t(rn sunt d( 135 l(i
t*4( +*$*l( ; 2J
)%$isi%n +*$*l > "5J
)ursul d( s)8i$6 n $%$(ntul (()tu/rii %r$*lit/,il%r d( +/$uir( (st( 1 l(u
"2 l(i

26
*))i&(l( d*t%r*t( > 112J.

R(&%l+*r(0
V*l%*r(* n +*$/  Q52 l 42 l(i79  135 l(i  4 "2  2"2@ l(i B*&* 1 
2"2@ l(i
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