| Phone - Airport's Customs Office - 0251/471141 The Obligations of Individuals At the Entry and When Leaving Romania/the Community (According to the Implementation Regulation of Romania's Customs Code, authorised by H.G. nr. 707-2006) 1. Individuals are required to declare at the customs office - in writing, orally or when passing through the green hall - the goods that they introduce or take out of the community, and submit them to the customs authority control. 2. The following goods shall be subject to the written statement in all situations: a) weapons and ammunition, explosive, radioactive, nuclear materials, as well as strategic products stipulated in special laws; b) drugs or psychotropic substances as well as their precursors, biological materials with a potential of mass contamination, drugs that contain narcotics, essential chemicals as well as toxic substances and products; c) precious metals, with or without precious stones, beyond personal use regulations established by law. d) goods having a cultural, historical or artistic character, only when leaving the country. These goods can be declared in writing and when entering the country as concerns their taking out of the country without any other approval. 3. There are exempted from the payment of the import rights the goods contained in the personal luggage of passengers, coming from a third country, provided that these are introduced for commercial purposes in the following quantative limits per passenger: (According to the Regulation (CE ) nr. 1186/2009 and OMF nr. 3424/2008): a) tobacco products: 40 ciggars or 100 cigarillos (cigars with a maximum weight of 3 grams each) 50 cigars, or 250 grams smoking tobacco, or a proportional combination of these different products. b) alcohol and alcoholic drinks: distiled beverages and spirits having an alcoholic strength higher than 22%; methylated ethyl alcohol strength of 22% vol., or less, foaming wines, liquer wines: 2 liters or a proportional combination of these different products and light wines : 2 liters. c) perfumes: 50 grams and eau de toilette: 0, 25 liters. d) drugs - the appropriate amount according to the passengers' needs. Travellers under 17 aren't granted any exemption from the goods mentioned at a) and b). 4) The exemption of the goods contained in the personal luggage, will be granted up to a total value of 430 Euro/passenger for other goods, others than the ones mentioned at number 3. 5) Any physical person that enters or gets out of the community and transports cash in value of 10 000 Euro or more, has the duty of declaring this sum of money to the customs authority from the member state, due to which it enters or goes out of the community. Under cash one understands: a) unnegotiable instruments, including monetary instruments such as travel checks(including promissory notes and money orders) which are either at the person whom they belong to, endorsed without restriction, elaborated on behalf of a fictive beneficiary, either in such a form that the ownership upon them is transferred in the moment of delivery, as well as incomplete signed instruments ( inclusive checks, order tickets and postal mandates) but having the name of the beneficiary unspecified; b) currency (bills and coins) 6) The written form is made on standard forms which are made available for free by the customs authority, at the individuals' requests. APPENDIXE OMF Nr. 1692/20 NORMS As concerns the restitution of the tax on added value to the buyers, physical persons, that are not established in the European Community The delivery of goods that are transported in the personal luggage of the passangers, who are not established in the European Community, is exempted from the tax on added value, according to the foresights art. 143 paragraph (1) letter b) from Law nr. 571/2003 concerning the tax code, with the later amendments and completions, in case the following conditions are being accomplished: a) the traveller is not established in the European Community, respectively the address or permanent residence can't be found inside the European Community b) the goods are transported outside the European Community before the end of the third month that follows the month, when the delivery takes place; c) the total value of the delivery and in addition the tax on added value is bigger than the RON equivalent, consisting of 175 Euro, and being annually established, by means of the exchange rate obtained in the first working day from October, and valid from the first January of the following year; d)the goods are bought from the stores from the retail network, which are authorised to sell goods, that gives the buyers that are not established in the European Community, the right to request the reimbursement of the tax on added value. e) the proof of the export will be made by means of the invoice, bearing the exit visa of the customs office from the European Community. Refund Conditions The goods must be bought from the stores in the sales network, that are authorised to sell goods, that gives the buyers that are not established in CE, the right to request the VAT refund; The Refund Procedure The VAT refund of the buyers that are not established in CE is being made by the authorised stores that have made the purchase of the goods, directly by the buyers or by means of some specialised units in the VAT refund, established in Romania or in any other state, hereinafter referred to as specialised units. The stores can make the VAT refund only for the goods sold in their own establishment. The specialised units repay the VAT to the buyers, that are not established in CE, and that have bought goods from the authorised stores from Romania, directly or by means of the agreed intermediaries. The authorised stores and the specialised units can return the VAT to the buyers that are not established in CE in cash, by postal order or bank transfer, to an account designated by the buyer. Any bank or postal fees regarding the delivery of the money, will be borne by the buyer. |