The RO e-Transport system represents the set of principles, rules and IT applications aimed at monitoring the transport of goods with high tax risk on the national territory, which allows the competent authorities to determine the potential diversion points in or into the supply chain, based on the ITU code. The system is managed by the Ministry of Finance through the National Agency for Fiscal Administration and the National Center for Financial Information.
The UIT Code represents the unique code generated by the RO e-Transport System through which the goods related to each commercial relationship that is the object of transport of goods with high fiscal risk are identified.
RO e-Transport system includes:
a) IT modules for transport management of the goods through which the data on the consignor and the beneficiary are recorded, name, characteristics, quantities and value of the goods transported, the places of loading and unloading, details of the means of transport used, as well as the ITU code generated;
b) elements of interconnection with other monitoring systems: cameras, instruments or devices for determining the quantities of products transported, as well as any other specific road traffic monitoring devices;
c) software components for integrated data analysis.
RO e-Transport system is interconnected with the other information systems existing at the level of the Ministry of Finance, the National Agency for Fiscal Administration or the Romanian Customs Authority.
The Ministry of Finance, through ANAF and the customs authority Romanian, monitors the transports of goods with high fiscal risk on the national territory through the RO e-Transport System.
The obligation to declare in RO e-Transport System the data provided for in article 4 para. (1) point (a) relating to the transport of goods with a high tax risk shall be the responsibility of following users:
a) the consignee entered in the customs import declaration, respectively the consignor entered in the customs export declaration, in the case of goods with high tax risk that are the subject of import or export operations, as the case may be;
b) the beneficiary from Romania, in the case of intra-Community acquisitions of goods with high tax risk;
c) the Supplier from Romania, in the case of internal transactions or intra-Community supplies of goods with high tax risk, as the case may be;
d) the depositary, in the case of goods with high fiscal risk that are object of intra-Community transactions in transit, both for goods unloaded on the territory of Romania for storage or for the formation of a new transport from one or more consignments of goods, as well as for goods loaded after storage or after the formation of a new transport on the national territory from one or more consignments of goods.
Above users are required to make available to the road transport operator the ITU code related to transported goods, directly or through the transport organizer, as the case may be, no later than the presentation of the vehicle at the road border crossing point at the entrance to Romania or at the place of import, respectively at the actual setting in motion of the vehicle, where applicable. The ITU code must be entered on the transport document, legibly and without erasures or additions.
To generate the ITU code, users can declare in the RO e-Transport System the data regarding the transport of goods with high fiscal risk, up to 3 calendar days before declared date for the start of the transport, but until the presentation at the road border crossing point at the entrance to Romania or at the place of import, respectively the actual setting in motion of the vehicle, where applicable.
The term of validity of the ITU code is 5 calendar days, starting with declared date for the start of the transport. The use by the road transport operator of the ITU code beyond its term of validity is prohibited.
It is forbidden to modify the data recorded in RO e-Transport System regarding the transport of goods after the presentation at the road border crossing point at the entrance to Romania or at the place of import, respectively after the actual setting in motion of the vehicle, as the case may be.
It is forbidden to unload on the Romanian territory the goods that are the object of intra-Community transactions in transit, except for those that are the object of storage or the formation of a new transport from one or more parties of goods.
If both goods with high fiscal risk and other goods that are not part of the category of those with high fiscal risk established in this regard by order of the ANAF president are transported, users have the obligation to declare in the RO e-Transport System data related to the transports for all the transported goods, and the IT Code or IT codes accompany the transport document related to them.
The application of the RO e-Transport System is optional until 1 July 2022, and from this date it becomes mandatory.
Contraventions:
- fine from 10,000 lei to 50,000 lei in case of individuals or fine from 20,000 lei to 100,000 lei in case of legal entities, as well as confiscation of the value of undeclared assets, in case of:
- non-compliance with the obligation to use the RO e-Transport System
- non-compliance with the validity term of the ITU code
- unloading on the territory of Romania of goods that are the object of intra-Community transactions in transit, except for those that are the object of storage or formation of a new transport from one or more consignments of goods
- declaration in the RO e-Transport System of different quantities from those that are the object of transport of goods
- fine from 10,000 lei to 50,000 lei in case of individuals or with fine from 20,000 lei to 100,000 lei in case of legal entities, in case of:
- failure to make available to the road transport operator the ITU code of the transported goods
- change of data recorded in RO e-Transport System regarding the transport of goods after the presentation at the road border crossing point at the entrance to Romania or at the place of import, respectively after the actual setting in motion of the vehicle, as the case may be
- failure to declare in RO e-Transport System data related to the transports for all the transported goods, if both goods with high fiscal risk and other goods that are not part of the category of those with high fiscal risk are transported
- fine from 5,000 lei to 10,000 lei in case of non-presentation by the driver of the transport vehicle at the request of the competent bodies within ANAF or the Romanian Customs Authority, of the documents accompanying the transport of goods with high fiscal risk.
