Vama Archives | EUROCCOPER (en)

Covid-19 Exemption or deferral of VAT payment in Customs!

09/04/2020/in Vama/by admin

Latest information on customs legislative changes!

The European Commission’s decisions on the Covid-19 epidemic are focused on four priority areas:
– limiting the spread of the virus;
– ensuring the supply of medical equipment;
– promoting research for treatments and vaccines;
– supporting jobs, companies and the economy.

In order to facilitate the fight against coronavirus, the General Directorate of Customs has sent to the local customs units several clarifications on how to fill in the customs forms for the import of goods that during the state of emergency benefit from exemptions or deferrals of VAT payment. Pursuant to art. 2, paragraph 1 of GEO 33/2020: “… no effective payment is made to the customs authorities by taxable persons registered for VAT purposes… importing, during the period for which the state of emergency has been established… and within the next 30 calendar days from the date of cessation of the state of emergency. ”

The VAT deferral specified in GEO 33/2020 (without submitting a deferral certificate) applies to products intended to combat Covid-19, and among these we find:

– Test kits for COVID-19 and testing and diagnostic devices;
– Protective clothing and similar products (masks, gloves, plastic face shields, etc.);
– Thermometers;
– Disinfectants and sterilization products (alcohol solution, hand sanitizer, hydrogen peroxide);
– Medical devices (ventilators, ultrasound scanners, electrical diagnostic devices, etc.);
– Medical supplies (syringes, needles, cotton wool);
– Medicines for the treatment of COVID-19 (for example Paracetamol).

The VAT exemption applies to products related to disasters, the beneficiaries of this exemption are the state institutions or charitable or philanthropic organizations, authorized by the National Agency for Fiscal Administration – ANAF, for:

– goods destined for free distribution to the victims of disasters affecting the territory of Romania;
– goods that remain the property of organizations, but are distributed free of charge to disaster victims during the state of emergency;
– goods imported by disaster relief agencies, to meet their own requirements, during their activity.

See the complete list of goods exempted from / deferred for VAT payment here ->

Euroccoper is beside its partners

The complex economic and social situation generated by the COVID-19 pandemic affects us all – employees, customers and business partners.

In order to manage the business optimally, in these difficult times, Euroccoper has created a central working group to ensure the continuity of the company’s services and maintain their quality.

We hereby assure you that we have taken all the measures so that our activity can continue, in safe conditions, both for our employees and for our business partners.

EORI (Registration and Identification Number of Economic Operators)

09/04/2020/in Vama/by admin

1. What is an EORI number?

The EORI number is a unique number in the European Union, which the customs authorities or other authorities designated by the Member States assign to economic operators and other interested persons for its use.

2. The purpose of introducing the EORI number

The purpose of introducing the EORI number is to assign a registration and identification number to each economic operator and, where appropriate, to other persons, to serve as their common reference in their relations with the customs authorities, as well as for the exchange of information between customs and other authorities.

3. Who is required to obtain the EORI number?

The persons who are required to request an EORI number are the following:
– economic operators (persons who, within their professional activities, carry out activities regulated by customs legislation, such as import, export, transit, storage, representation operations, as well as operations prior to the arrival / departure of goods entering / leaving the territory of the community);
– persons, other than economic operators, who introduce / remove goods into / from the European Union.

4. Where do the people established in EU request the assigning of an EORI number?

Economic operators and other interested parties shall request the assignment of an EORI number to the competent authorities of the Member State in which they are established.

5. Where do the persons established in a third country request the assignment of an EORI number?

If an economic operator who is not established in the customs territory of the Union does not have an EORI number, it must be registered by the designated authority of the Member State in which it carries out one of the following activities for the first time:

a) files a customs form in the customs territory of the Union, except for the following forms:
– a customs form prepared in accordance with Articles 135 to 144 of Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing the (EU)Regulation no 952/2013 of the European Parliament and of the Council of 9 October 2013 establishing the Union Customs Code;
– a customs form to place goods under the temporary admission procedure or a re-export form to terminate this procedure;
– a customs form according to the Convention on a common transit procedure submitted by an economic operator established in a common transit country;
– a customs form for placing the goods under the Union transit procedure submitted by an economic operator established in Andorra or San Marino.
b) it files a brief form for exit or entry into the customs territory of the Union.
c) it files a form for temporary storage in the customs territory of the Union.
d) it acts as a carrier for the purpose of sea, river or air transport.
e) it act as a carrier who is connected to the customs system and who wishes to receive any of the notifications specified in the customs legislation regarding the submission or modification of entry brief forms.

6. The procedure for assigning EORI numbers in Romania

In Romania, the competent authority for the registration and assignment of EORI numbers is the General Directorate of Customs. The EORI numbers will be requested from the regional customs directorates within whose territorial jurisdiction their headquarter is located / where they are established or, in exceptional cases, at the border customs offices.

In order to assign the EORI number, the requesting person has the obligation to submit an application for registration.

The economic operators established in Romania will submit copies of the following documents to the regional customs directorate in order to support the request:

a) the registration certificate issued by the National Office of the Trade Register;
b) the registration certificate for VAT purposes issued by the Ministry of Public Finance, as the case may be;
c) documents in which the address of the current registered office or the tax residence is specified, as the case may be, if it does not correspond to the one registered in the submitted certificate(s);
d) the article of incorporation of the economic operator, with the subsequent modifications and completions, as the case may be.
The persons, other than the economic operators, who are established in Romania, will submit for the support of the request, to the regional customs directorate, copies of the following documents:
a) the registration documents issued by the authorities that are competent in this respect;
b) the registration certificate for VAT purposes issued by the Ministry of Public Finance, as the case may be;
c) the documents in which the address of the current registered office or the tax residence is specified, as the case may be, if it does not correspond to the one registered in the documents mentioned at let. a) and b);
d) the identity card, in the case of natural persons.
Persons not established in the EU area will submit, in support of the application, copies of the following documents, to the regional customs directorate:
a) the registration document issued by the competent authority of the third country, in photocopy;
b) the VAT registration certificate(s) issued by the competent authority of the Member States of the European Union, as appropriate;
c) documents in which the address of the current registered office or the tax residence is specified, as the case may be, if it does not correspond to the one registered in the documents mentioned at letters a) and b), issued by the responsible authorities within the trade register or by the chambers of commerce from the European Union or from the third country, as original documents or certified copies, at most 6 months before the date of submission of the application;
d) a photocopy of the valid passport or other travel document, in the case of natural persons.

The economic operators who are not established in the EU, but who are holders of TIR carnets shall submit copies of the following documents to the border customs office through which the goods are introduced or removed on / from the Union customs territory:

– photocopy of the cover of the TIR carnet with the stamp containing the identification data of the TIR carnet holder;
– photocopy of the driver’s passport.

The requests for assigning EORI number may be:

– filled in, signed and sent directly by the requesting economic operator;
– filled in and submitted by the economic operator’s representative, but signed by the requesting economic operator. In this case, the representation contract shall be attached to the request, without being necessary for it to contain the statement that the representative is authorized by the economic operator to submit for it the request for assigning the EORI number;
– filled in, signed and sent by the representative of the requesting economic operator.

After verifying the documents, the regional customs directorates / border customs offices will issue a notification of assignment of the EORI number to the applicants.

Once the EORI number has been assigned, economic operators and other persons are required to use that unique number in all their communications with the customs authorities of the member states.

7. The structure of the EORI number in Romania

In Romania, it has been established that the unique national number used in the structure of the EORI number, in the case of legal entities, should be the unique identification code (CUI). Depending on the type of person, the EORI number assigned by the Romanian customs authority will have the following form:

– for the legal person based in Romania: RO + CUI (tax identification code);
– for the legal person based in a third country: RO + ISO alpha 2 country code of the third country + identification number assigned by the competent institution of the concerned third state;
– for associations of persons based in Romania: RO + CUI (tax identification code);
– for associations of persons based in a third country: RO + ISO alpha 2 country code + identification number assigned by the competent institution of the concerned third country;
– for the natural person established in Romania: RO + personal identification number;
– for the natural person established in a third country: RO + ISO alpha 2 country code of the third country + identification number assigned by the competent institution of the concerned third country.

AEO Certification, Monitoring and Evaluation

09/04/2020/in Vama/by admin

Certification of Authorised Economic Operator (AEO) is only granted to companies that acquire a “trust” status, proving that they contribute to the security of the international supply chain and the compliance with the customs regulations in force.

Definition of AEO – Authorised Economic Operator –

“A party involved in the international movement of goods, which has been certified, by or on behalf of a national Customs Administration, as being in accordance with the World Customs Organization standards or another equivalent security standard of the supply chain.” – World Customs Organization.

An AEO authorisation is an overall assessment process based on the same principles as in other international standards and can only be granted if the company implements internal quality assurance procedures with regard to:
– Customs activity (AEOC certification);
– Security and safety aspects (AEOS certification).

Benefits:
– Deferral of VAT payment on import operations;
– Easier access to customs simplifications;
– Comprehensive guarantee with a reduced amount;
– Reducing the number of physical checks and document checks;
– Recognition as a secure and safe trading partner.

Monitoring is a management stage, managing the AEO authorisation with an unlimited period of application. The “control” of the company’s activity is also carried out after the granting of the certification, and the parameters can be checked by a verification carried out by an external consultant.

Actions:
– Continuous monitoring of possible breaches of compliance;
– Prevention of non-compliance;
– Update of working procedures and instructions.

Euroccoper solutions

We have all the resources to provide adequate support to interested companies wishing to obtain the AEO status by reviewing existing procedures, implementing new procedures, filling in the self-assessment questionnaire and assisting in the verification process carried out by the customs authority. Euroccoper has been an Authorised Economic Operator since 2010 and holds an AEOC certificate for customs simplifications and an AES certificate for safety and security.

An annual audit will help ensure that the conditions of the AEO are met, to maintain the reputation and increase the competitiveness of your company, by continuously accessing the advantages offered only to authorised economic operators.

Customs Warehousing

09/04/2020/in Vama/by admin

Customs warehousing is a customs procedure, a special procedure, by which non-union goods can be stored in premises or any other authorized locations. For the entire duration of this regime, which has no deadline, the goods are under customs supervision.

The customs warehousing activity is mainly targeted to the following sectors:
– Automotive
– Manufacturing
– Retail
– Distribution
Benefits:
– Non-Union goods may be stored in the customs territory of the Union without being subject to import duties.
– Improving cash flow by suspending payment of customs duties and VAT on imports.
– No customs duties or VAT shall apply if the goods are re-exported.

Euroccoper solution

By means of the warehouses in Timisoara, Bucharest, Constansa and Arad, we provide all the necessary guarantees for the proper conduct of operations, being responsible for fulfilling the obligations resulting from the placing of goods under the customs warehousing regime.

Their strategic positioning enables rapid supply and delivery, ensuring efficient and modern storage capacity.

The locations available in Euroccoper warehouses can be customized and are of different types: no shelves for stackable goods, shelves for Euro-pallets or industrial pallets, all for the best management of storage according to the goods types.

Transit corridors for freight transport. Transport during the state of emergency

09/04/2020/in Vama/by admin

In the context of the discussions at European level on ensuring transit corridors for freight transport that would allow operators in the industry, in EU and NON-EU Member States, to operate under normal conditions, the Ministry of Transport, Infrastructure and Communications together with the Ministry of Internal Affairs established the following transit routes on the Romanian territory:

Corridor 1
1-st route: Nadlac (border) – Arad – Timisoara – Lugoj – Ilia – Deva – Simeria – Sebes – Sibiu – Ramnicu Valcea – Pitesti – Bucharest – Giurgiu (border crossing point)
2-nd route: Bors (border) – Oradea – Cluj Napoca – Alba Iulia – Sebes – Sibiu – Ramnicu Valcea – Pitesti – Bucharest – Giurgiu (border)

Corridor 2
Giurgiu (border) – Bucharest – Urziceni – Buzau – Focsani – Bacau – Suceava – Siret (border)

Corridor 3
Nadlac (border) – Arad – Timisoara – Lugoj – Caransebes – Orsova – Drobeta Turnu Severin – Simian – Maglavit- Calafat (border)

Corridor 4
Moravița (border) – Timisoara – Arad – Oradea – Satu Mare – Halmeu (border)

Corridor 5
Nadlac (border) – Arad – Timisoara – Lugoj – Ilia – Deva – Simeria – Sebes – Sibiu – Brasov – Targu Secuiesc – Lepsa – Focsani – Tesila – Tecuci – Barlad – Husi – Albita (border)

By establishing these corridors, a predictable tool is needed to carry out the activity, so that the transport of goods, including food, medical equipment and medicines will have continuity, protection and safety.

Map link: https://cestrin.maps.arcgis.com/apps/webappviewer/index.html?id=2cd8851109eb443ab4c09cb0ec96b054

Euroccoper continues its activity

For 25 years we have organized national and international forwarding operations, and now we have created an efficient and functional internal structure, so as to provide services to our customers and partners even during the state of emergency. We understand the importance of logistics services and their continuity in the operation of companies and we want to ensure in this manner our customers of our willingness to respond to existing requests.