How to Import Goods into Romania: A Practical Guide for Businesses

Importing goods into Romania can be a straightforward process once you understand the basic rules and paperwork. Because Romania is a member of the European Union, the import procedures differ significantly depending on whether your goods originate from another EU country or from a non-EU (third) country. This guide walks you through the key steps, documentation and tax obligations for both scenarios.

EU vs Non-EU Imports

If you are importing goods from another EU member state, the process is simplified by the EU's single market. Goods move freely without customs checks or import duties. However, you must still account for VAT and, for certain products, meet additional regulatory requirements. You will need to declare the import for statistical purposes through the Intrastat system if your trade volume exceeds the annual thresholds.

For goods arriving from outside the EU, you will deal with full customs formalities. This includes submitting a customs declaration, paying any applicable customs duties and import VAT, and ensuring the goods meet Romanian and EU product standards.

Key Steps for Importing from Non-EU Countries

The first step is to obtain an EORI number (Economic Operators Registration and Identification). This unique identifier is required for all customs dealings within the EU. You can apply for an EORI number through the Romanian customs authority (Autoritatea Vamală Română).

Next, you will need to classify your goods using the correct tariff code, known as the TARIC code. This ten-digit code determines the applicable customs duty rate and any import restrictions or special measures. You can find the code by consulting the TARIC database, which is available online.

Before the goods arrive, you should prepare the necessary documentation. Typical documents include a commercial invoice, packing list, transport documents (such as a bill of lading or airway bill), and any certificates required for specific products (e.g., health certificates for food, CE marking for electronics).

Once the goods reach the Romanian border, you or your customs broker must submit a customs declaration. This is usually done electronically through the national customs IT system. The declaration must include the value of the goods, their origin, and the applicable customs procedure.

Customs Duties and VAT

Customs duties are calculated based on the customs value of the goods, which is generally the transaction value (the price actually paid or payable). The duty rate depends on the product's tariff classification and its country of origin. Some goods may benefit from preferential duty rates under free trade agreements between the EU and certain countries.

In addition to customs duty, you must pay import VAT. The rate is the same as the standard VAT rate applied to domestic supplies, but certain goods may be subject to reduced rates or exemptions. You can usually reclaim the import VAT as input tax if you are a VAT-registered business, provided you hold the correct import documentation.

Special Procedures and Reliefs

Romania offers several customs procedures that can help businesses manage cash flow and logistics. For example, you may place goods under a customs warehousing procedure, which allows you to store non-EU goods without paying duties or VAT until they are released for free circulation. Another option is inward processing, which lets you import raw materials for processing and re-export without paying duties.

Certain goods may qualify for relief from customs duties, such as samples of negligible value, personal effects, or goods imported for charitable purposes. You should check the specific conditions before relying on any relief.

Working with a licensed customs broker is highly recommended, especially for your first few imports. A broker can help you navigate the paperwork, ensure compliance, and avoid costly delays at the border. While this guide covers the essentials, customs regulations can be complex and are subject to change, so professional advice is invaluable.