Guide to customs control in Romania 2026

Chapter 1

General framework: EU and national law

Union Customs Code (Reg. EU 952/2013), Romanian Customs Code (Law 86/2006), and the relationship between the two

Since 2007, Romania has been part of the EU customs union. This means that customs law is, in essence, regulated directly by EU regulations of immediate application, with national legislation playing a complementary role: organising the customs authority, setting penalties, and detailing procedure where Union law leaves room for Member States.

The EU pillar: the Union Customs Code

The central act is Regulation (EU) No 952/2013 laying down the Union Customs Code (UCC), complemented by two implementing acts: Delegated Regulation (EU) 2015/2446 and Implementing Regulation (EU) 2015/2447. The UCC uniformly defines, throughout the Union, the basic concepts of customs supervision, customs control, customs debt, customs procedures and risk analysis.

Customs control: the UCC definition (art. 5(3))

Customs control means specific acts performed by the customs authorities to ensure compliance with customs legislation and with other provisions governing the entry, exit, transit, movement, storage and end-use of goods, as well as the presence and movement within the customs territory of non-Union goods and of goods placed under the end-use procedure.

The national pillar: Law 86/2006

Domestically, Law no. 86/2006 on the Romanian Customs Code and the implementing regulation approved by GD 707/2006 remain in force to the extent they are compatible with Union law. Law 86/2006 regulates in particular: the organisation of the customs authority, post-clearance customs audit, customs sanctions, and customs offences (smuggling and assimilated acts). The administrative procedure (establishing claims, control, challenge) is completed by the Fiscal Procedure Code (Law 207/2015).

To remember

When national law conflicts with the UCC, the EU regulation prevails (principle of primacy of EU law). In practice, customs decisions invoke simultaneously the UCC (substantive law) and the national/FPC law (procedure and sanctions). A well-grounded challenge checks both layers.

Chapter 2

Who exercises customs control

The Romanian Customs Authority, its relationship with ANAF, other authorities with border competences

Customs control in Romania is exercised, principally, by the Romanian Customs Authority (AVR), a public institution with legal personality, a specialised body of the central public administration in customs matters, subordinated to the Ministry of Finance. AVR was established by Law no. 268/2021 and organised by GD no. 237/2022, taking over the customs structures that previously operated within ANAF.

Structure and territorial competence

AVR functions through a central body, regional customs directorates, and customs offices and points. Controls are conducted at the customs offices and points, by AVR personnel, under the guidance and control of the regional directorates and the central body. For the claims it administers, the customs authorities have competence throughout the entire national territory.

The 2026 reorganisation

Through the amendment of GD no. 237/2022 (April 2026), AVR was reorganised in line with a modern customs model: separation of the strategic risk analysis function from operational control execution, digitalisation, and emphasis on post-clearance audit, in line with World Customs Organisation standards and EU reform directions.

Cooperation with ANAF and other authorities

AVR cooperates closely with ANAF (including via joint orders), since many obligations related to clearance are tax-related: import VAT, excise, and RO e-Transport. At the border and during controls, the following may also intervene as the case may be: the Border Police, DGAF (the General Anti-Fraud Directorate), the Coast Guard, sanitary-veterinary and phytosanitary authorities, as well as criminal investigation bodies for smuggling offences. The UCC expressly provides (art. 47) for cooperation and exchange of information between the customs authority and the other competent authorities, to minimise risk and combat fraud.

Chapter 3

Forms of customs control

Customs supervision, control at clearance (documentary and physical), post-clearance audit

Customs control is not a single act, but a continuum: it begins the moment goods enter the customs territory of the Union and may extend for years after the goods have been released for free circulation. Three categories structure this continuum.

Form	When it applies	Basis
Customs supervision	From the moment goods enter and until their customs status changes (release for free circulation, re-export etc.)	art. 134 UCC
Control at clearance	During clearance: verification of the declaration and goods before release	art. 188–194 UCC
Post-clearance audit	After release, within the limitation period	art. 48 UCC, art. 100 L. 86/2006

Documentary control and physical control

During clearance, the control may be documentary and/or physical:

Documentary control: verification of the accuracy, completeness and validity of the information in the customs declaration (description, tariff classification, customs value, origin, quantity) and of the accompanying documents (invoice, transport documents, certificates of origin, licences, authorisations).
Physical control: actual examination of the goods, including counting, measuring, weighing and the taking of samples, to verify that goods correspond to the declaration. The declarant has the right to be present during the control and the sampling.

The three coordinates almost always verified

Tariff classification (the CN/TARIC code, which determines duty rates), customs value (the basis for duties and import VAT), and origin (preferential or non-preferential, which can reduce or eliminate duties). Errors on any of these three axes are the most frequent source of customs debts assessed in the post-clearance audit.

Chapter 4

Risk analysis and control lanes

Art. 46 UCC, common risk-management framework, IT system and clearance lanes

The golden rule of modern customs control is set in art. 46 UCC: except for random controls, customs controls are based primarily on risk analysis, carried out using electronic means, to identify and evaluate risks and to develop the necessary countermeasures. The risk criteria are established at national, Union and, where appropriate, international level, within a common risk-management framework.

In practice, customs declarations are automatically routed by the IT system, according to the risk level, to a control lane:

Lane	What it entails
Green	Release without documentary or physical control: the fastest path.
Blue	Release without control at clearance, but selected for post-clearance audit (re-verification of the declaration after release).
Yellow	Documentary control: verification of the declaration and accompanying documents before release.
Red	Documentary and physical control of the goods before release.

Why risk analysis matters for your firm

The operator's compliance behaviour (declaration history, accuracy of classifications, any past breaches) feeds the risk profile. A clean track record and, especially, AEO status (Chapter 6) significantly reduce the frequency of physical and documentary controls and ensure priority treatment.

Chapter 5

Control at the time of clearance

Customs declaration, customs procedures, verification of the declaration, customs debt, release

The customs declaration and placement under a procedure

Goods intended to be placed under a customs procedure are subject to a customs declaration (art. 158 UCC), generally lodged electronically. Through the declaration, the operator chooses the customs procedure and assumes responsibility for the accuracy of the data, the authenticity of the documents and compliance with the obligations of the chosen procedure.

Category of procedure	Examples	Specifics
Release for free circulation	Import proper	Goods acquire Union status; customs debt, import VAT and (where applicable) excise become due.
Export	Definitive removal from the customs territory	With formalities and, in certain cases, control on exit.
Special procedures	Transit; storage (customs warehouse, free zones); specific use (temporary admission, end-use); inward or outward processing	Suspend, totally or partially, the duties; require authorisation and, often, a guarantee (art. 210 et seq. UCC).

Verification of the declaration

After accepting the declaration, the customs authority may, for verifying its accuracy (art. 188 UCC): examine the declaration and the accompanying documents, request additional documents, examine the goods, and take samples. The results of the verification underpin the application of the rules of the customs procedure (art. 191). If verification is not possible, the goods may still be released, with a guarantee posted for any customs debt that may arise.

Customs debt and release

Customs debt on import generally arises through release for free circulation or temporary admission with partial relief (art. 77 UCC), but also through non-compliance with the obligations or conditions of a procedure (art. 79). Release is granted upon completion of formalities and after payment or guarantee of the duties; it does not definitively "validate" the declaration, since its accuracy may be re-examined in the post-clearance audit.

Beware of suspensive procedures

Under transit, warehousing or inward processing, duties are suspended as long as the conditions of the procedure are observed. Removal from supervision, non-discharge of transit or exceeding the closure deadlines create customs debt (plus VAT, excise and ancillary amounts) and may trigger sanctions or criminal liability.

Chapter 6

The Authorised Economic Operator (AEO)

Art. 38–39 UCC, types of authorisation, criteria, advantages on control

The status of Authorised Economic Operator (AEO) is the customs authority's recognition of a "trusted" operator with a high level of compliance. It is one of the most powerful instruments through which a firm can reduce its exposure to control.

The two types of authorisation (art. 38 UCC)

Type	For what	Main benefits
AEOC	Customs simplifications	Access to clearance simplifications and facilitated treatment in procedures.
AEOS	Security and safety	Facilitations on security controls; prior notification where the shipment is selected for control.

Both can be held simultaneously, through a combined authorisation.

Criteria for grant (art. 39 UCC)

Absence of serious or repeated infringements of customs and tax legislation and of serious criminal offences relating to economic activity, in the last 3 years (including clean criminal records of key persons).
A high level of control of operations and the flow of goods, through a system of records that allows appropriate customs controls.
Proven financial solvency.
For AEOC: practical competence standards or professional qualifications; for AEOS: appropriate security and safety standards.

The concrete effect on control

AEOs benefit from: fewer physical and documentary controls, priority treatment where a shipment is nevertheless selected for control, the ability to choose the place of the control, and a more favourable position in accessing simplifications and special procedures (the criteria being, largely, equivalent).

Chapter 7

Post-clearance customs audit

Art. 48 UCC, art. 100 L. 86/2006, the 5-year limitation, re-verification, FPC procedure

After release, the customs authority may verify, "from the desk" or at the operator's premises, the accuracy and completeness of the information in declarations, as well as the existence, authenticity and validity of the documents. This is the post-clearance audit, governed by art. 48 UCC and by art. 100 of Law 86/2006.

The post-clearance limitation: 5 years

The customs authority may, ex officio or at the declarant's request, amend the customs declaration and verify the related documents and data, within a period of 5 years from the granting of release (art. 100 L. 86/2006).

What is verified and where

Within this period, the customs authority verifies any documents, registers and records relating to the cleared goods or to the subsequent commercial operations linked to those goods. The audit may be carried out at the declarant's premises, at the premises of any other person professionally interested, directly or indirectly, in the operations, or at any person holding the relevant documents or data.

Re-verification and limitation

A period already audited may, by exception, be re-verified if additional data emerge that were unknown at the time of the initial audit. The 5-year period is aligned with the limitation period for assessing claims; where the customs obligation derives from a criminal act, the assessment period may be longer.

The procedure is completed by the FPC

The post-clearance audit follows the rules of the Fiscal Procedure Code: communication of acts, the right to be heard before issuing the decision, a control deed, and the issuance, where applicable, of an adjustment or assessment decision for the differences in customs debt, import VAT, excise and ancillary amounts. The decision can be challenged via an administrative challenge (Chapter 13).

Related material

The post-clearance customs audit and the tax audit frequently intersect (import VAT, deduction, transfer pricing). For the tax-audit side of the verifications, see our guide "Tax audit — legal entities".

Chapter 8

Rights and obligations of the operator during control

UCC and FPC principles, the duty to cooperate, procedural safeguards

Your obligations

To present the goods, documents and records requested and to cooperate in establishing the facts.
To ensure access and the logistics needed where the control takes place on your premises.
To retain the documents relating to customs operations for the legal duration (at least aligned with the post-clearance period).
To correctly declare the tariff classification, customs value and origin.

Your rights

The right to be heard before any decision adverse to you (art. 22(6) UCC; art. 9 FPC).
The right to specialist or legal assistance throughout the control.
The right to attend the physical control and the sampling.
The right to a reasoned decision and to be informed of the remedies.
The right to request the amendment or invalidation of the declaration, in accordance with the law.

The right to be heard: a safeguard with practical effects

Before issuing an adverse decision (for example, the assessment of additional customs debt), the authority must communicate to you the grounds on which it intends to base its decision and grant you a deadline to express your point of view. Failure to observe this safeguard is a frequent and strong ground for annulment in administrative litigation, confirmed by CJEU case law.

Chapter 9

Import VAT, excise and RO e-Transport

Tax obligations related to clearance that fall within the scope of control

Import VAT

Upon release for free circulation, in addition to the customs debt, import VAT arises, regulated by the Fiscal Code (Law 227/2015). The tax base includes the customs value, the customs duties and other ancillary expenses. Taxable persons meeting the conditions may benefit from the deferral of VAT payment at customs (a reverse-charge mechanism on import), based on a deferral certificate issued by the tax authority, in which case VAT is not actually paid at customs but is reported in the return. The accuracy of the customs value and of the right to deferral or deduction falls within the scope of control.

Excise

Excisable products (alcohol, manufactured tobacco, energy products and electricity) are subject to a strict regime: tax warehouse, fiscal markings for tobacco and alcohol, accompanying documents and guarantees. The import or holding of excisable products outside the legal regime is one of the areas with the highest risk of control and criminal liability.

RO e-Transport

The RO e-Transport system monitors the transport of goods, including those with high fiscal risk and international transports. For each covered transport, a UIT code is generated, which must be obtained before the start of the transport and presented during the control. Failure to fulfil reporting obligations attracts significant fines and, in certain cases, the confiscation of the value of undeclared goods. RO e-Transport data feeds risk analysis and can trigger both border and post-clearance controls.

Chapter 10

Cash controls at the border

Reg. (EU) 2018/1672, the €10,000 threshold, accompanied and unaccompanied cash

On crossing the external border of the Union, cash controls are governed by Regulation (EU) 2018/1672 (applicable from 3 June 2021, which repealed Reg. (EC) 1889/2005). Any person entering or leaving the Union with cash of €10,000 or more (or the equivalent in another currency, in lei or in other assimilated instruments) must declare it in writing to the customs authority.

The mandatory declaration threshold: €10,000

Applies at the external border of the EU. For movements within the Union there is no general obligation to declare, although the authorities may carry out controls and temporarily retain cash under the law.

The regulation covers both accompanied cash (on the person, in luggage or in a vehicle) and unaccompanied cash (in parcels, shipments), for which the authority may require a disclosure declaration. The concept of "cash" also includes bearer-negotiable instruments, coins with a high gold content, and anonymous prepaid cards.

The sanction: fine and/or confiscation

Failure to declare cash above the threshold is a contravention, sanctioned with a fine, and the undeclared cash may be retained and confiscated. Note however: CJEU case law (case C-707/17) has reined in the automatic, disproportionate confiscation of the entire sum, the sanction having to be proportionate. This is a useful argument in challenging excessive confiscation measures.

Chapter 11

Customs sanctions (contraventions)

Law 86/2006, the implementing regulation (GD 707/2006), fines and complementary measures

Breaches of customs rules that do not reach the gravity of an offence are customs contraventions, regulated by Law 86/2006 and by the implementing regulation (GD 707/2006). They cover, for example: failure to declare or inaccurate declaration of goods, breach of obligations under customs procedures, non-compliance with transport and storage formalities, and failure to declare cash.

Type of breach (examples)	Typical sanction
Breaches concerning documents, transport, storage, formalities	Fine (usual ranges from a few hundred to tens of thousands of lei, depending on the act)
Failure to declare cash above the threshold	Fine (RON 3,000–50,000, but no more than 60% of the undeclared sum), plus confiscation of the amount above the threshold
Undeclared goods or goods removed from control	Fine, plus confiscation of the goods or of their value

Complementary measures

In addition to the fine, the authority may order the confiscation of the goods subject to the contravention (or of their value) and other measures provided by law. The procedure for finding and applying contravention sanctions follows the general regime (GO 2/2001), including the contravention complaint to the local court, within 15 days from the communication of the official report.

Amounts are updated frequently

The fine brackets in the implementing regulation are amended periodically by government decisions. Always check the form in force at the date of the act before assessing a sanction or building a defence.

Chapter 12

Criminal side: smuggling and assimilated offences

Art. 270–275 of Law 86/2006, forms, penalties, interaction with the Fiscal Code

Serious breaches of the customs regime constitute offences. The benchmarks are as follows (Law 86/2006), it being understood that the sentencing ranges are read in the form in force at the date of the act, the matter being subject to legislative amendments.

Offence	Basis	Penalty (reference)
Smuggling (simple): the introduction or removal of goods through places other than those designated for customs control	art. 270	imprisonment 2–7 years and the prohibition of certain rights
Aggravated smuggling: weapons, ammunition, explosives, drugs or precursors, nuclear or radioactive materials, toxic substances, hazardous waste etc.	art. 271	imprisonment 3–12 years and the prohibition of certain rights
Use of inauthentic documents: customs, transport or commercial documents referring to other goods or quantities than those presented	art. 272	imprisonment 2–7 years and the prohibition of certain rights
Use of falsified documents	art. 273	imprisonment 3–10 years and the prohibition of certain rights
Aggravated form: the acts under art. 270–273 committed by one or more armed persons or by two or more persons together	art. 274	imprisonment 5–15 years and the prohibition of certain rights

Attempt is punishable, and goods that have been the subject of the offence are confiscated (art. 275 et seq.).

The "assimilated smuggling" offence and Decision CCR 176/2022

The former art. 270(3) criminalised, as an act assimilated to smuggling, the collection, holding, transport, production, taking, storage, handover, sale or alienation of goods that must be placed under a customs regime, knowing that they originate from smuggling. By Decision no. 176/2022, the Constitutional Court declared those provisions unconstitutional, for lack of a value or quantity threshold. For tobacco products, part of this matter was reassigned to the Fiscal Code (art. 452) through EGO no. 85/2022, and the High Court clarified, through an appeal in the interest of the law, the classification of past acts.

Dual liability and referral to criminal authorities

Where a breach constitutes an offence, the customs authority is required to notify the criminal investigation bodies. The same act may generate, in parallel, customs and tax debt (duties, VAT, excise, ancillary amounts). The criminal proceedings and the tax procedure may run simultaneously, with specific rules on suspension and res judicata.

Chapter 13

Remedies

Amendment or invalidation of the declaration, administrative challenge (FPC), administrative litigation, contravention complaint

Before litigation: correcting the declaration

The operator may request the amendment of the declaration (art. 173 UCC) or its invalidation (art. 174 UCC) under the law, and the authority may, in turn, amend the declaration in the post-clearance audit. Also before challenging, it is useful to make full use of the right to be heard.

Administrative challenge

Against the decision establishing customs debt, import VAT, excise and ancillary amounts, an administrative challenge is filed under the Fiscal Procedure Code (art. 268–281). The challenge is a mandatory prior administrative remedy.

The challenge deadline: 45 days

The challenge is filed within 45 days of the communication of the fiscal administrative act, with the issuing body. For specific UCC decisions, the deadlines in EU law and in related national law also apply.

Administrative litigation

After the challenge is resolved (or where it is not resolved within the deadline), the act may be challenged before the administrative litigation court (Law 554/2004), generally before the tribunal or court of appeal, depending on the amount. In cases raising EU-law issues, the court may make a preliminary reference to the CJEU.

Contravention complaint

Customs contravention reports are challenged through a contravention complaint filed with the local court within 15 days of communication (GO 2/2001).

Suspension of enforcement

The challenge does not automatically suspend enforcement. However, one may seek suspension of enforcement of the act (under Law 554/2004) and the posting of guarantees to avoid forced enforcement during the litigation.

Chapter 14

What to do if you are subject to a customs control

Practical steps at the border, at the premises, and in the post-clearance audit

Identify the type of control. At clearance (yellow or red lane), supervision or post-clearance audit? The rights, deadlines and final act depend on the form of the control.Ask for the legal basis and the object of the control.
Check legitimation and mandate. Request the badge and service order (the act ordering the control) and record the object and the period verified.
Secure the key documents. Customs declarations, invoices, transport documents (CMR), certificates of origin, procedure authorisations, evidence of customs value, accounting records and, where applicable, the RO e-Transport UIT code.Coherence between the declaration, the documents and the physical goods is decisive.
Attend the physical control. You have the right to be present at the examination of the goods and the sampling; record any objections.
Involve a specialist early. A customs broker and/or a lawyer, especially on tariff classification, customs value and origin, where the financial stakes are highest.
Use the right to be heard. Before the issuance of an adverse decision, set out your position in writing, with supporting documents.This is when many differences can be avoided.
Observe the appeal deadlines. 45 days for the fiscal challenge and 15 days for the contravention complaint. Evaluate suspension of enforcement and guarantees.

Three golden rules

(1) Do not sign findings "of convenience"; record your objections. (2) Keep all customs documents at least for the duration of the post-clearance period (5 years). (3) Treat errors of tariff classification, customs value and origin as serious technical issues, since they generate the largest customs debts and can escalate into criminal liability.

How we can help

Our firm assists economic operators in customs controls and post-clearance audits, tariff classification and customs value, obtaining AEO status, challenges and customs litigation, as well as in defending smuggling and related cases. For an assessment applied to your business, please contact us.