New procedure relating to the RO e-Transport System and the postponement of fines for certain companies

I. Joint Order of the National Agency for Fiscal Administration and the Romanian Customs Authority no. 1,337/1,268/2024, approving the procedure for the use and operation of the RO e-Transport national system for monitoring goods, was published in the Romanian Official Gazette no. 597 on 27 June 2024. It replaces, as of 27 June 2024, the previous procedure for the use and operation of the RO e-Transport System.

Several new aspects have been introduced, as follows:

• The categories of road vehicles subject to monitoring under the RO e-Transport System are established regardless of the nature of the transported goods (high fiscal risk or not). Where the previous procedure targeted only high fiscal risk goods, the new regulation states: “The categories of road vehicles subject to monitoring under the RO e-Transport System are those with a maximum permissible technical mass of at least 2.5 tonnes, loaded with goods with a total gross mass of more than 500 kg, or a total value of more than 10,000 lei, relating to at least one batch of the goods being transported.”
• Clarifications are provided regarding multimodal transport. If goods that require reporting under the RO e-Transport System are transported nationally by various different categories of transport (water, rail, air, road, etc.), only the road transport component will be declared under the RO e-Transport System.
• The procedure contains information about the option to confirm declared transports in the RO e-Transport System. The user will be able to select from one of the following options: “Confirmed”, “Partially Confirmed” or “Rejected”. Additional information relating to the transport can be provided in the “Confirmation Notes” field.
• The procedure sets out the requirements that the transport operator and the driver of the vehicle must meet with respect to transports subject to declaration under the RO e-Transport System. These cover aspects relating to the real-time monitoring of road transports and the corresponding obligations of both the transport operator and the road transport vehicle driver.
• In terms of determining the value of undeclared goods due for confiscation, the new procedure provides clarifications with respect to situations in which there exists a clear undervaluation (a difference of 50%) of goods that must be declared under the RO e-Transport System. In these cases, the value is determined by consulting information already available to the authorities in the RO e-Transport System or the customs system.
• Clarifications are provided regarding the transport of high fiscal risk goods sold in the cash and carry system. The procedure states that there are no reporting obligations under the RO e-Transport System for the transport of high fiscal risk goods purchased from cash and carry stores and representing products that the customer selects from the shelf, pays for at the cash register and transports in their own name. 

II. Through Emergency Government Ordinance no. 87/2024, as published in the Official Gazette no. 608 on 28 June 2024, the imposition of fines for failing to report international road transport of goods through the RO e-Transport System by companies holding, at the date of the transport, the status of authorised economic operators according to Article 38 of Regulation (EU) 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code, has been postponed until 1 January 2025.

This does not apply to the transport of goods with high fiscal risk.

Sources: Joint Order of the President of the National Agency for Fiscal Administration and the President of the Romanian Customs Authority no. 1,337/1,268/2024 approving the Procedure for the use and operation of the RO e-Transport national system for monitoring goods and Emergency Government Ordinance no. 87 of 28 June 2024 amending various legislative acts in the field of e-Transport, e-VAT and e-Invoice, and regulating certain fiscal-budgetary measures.