RESTRICTED
WORLD TRADE G/VAL/N/1/ROM/1
28August 1995
ORGANIZATION(95-2498)
Original: English Committee onCustoms Valuation
NOTIFICATIONS UNDER ARTICLE 22.2OFTHE
AGREEMENT ONIMPLEMENTATION OFARTICLE VIIOF
THE GENERAL AGREEMENT ONTARIFFS AND TRADE 1994
ROMANIA
Thefollowingcommunication,dated20July1995,hasbeenreceivedfromthePermanentMission
ofRomania.
_______________
Theattached legislation maintains anddetails theprinciples andrulesoftherelevant provisions
oftheGovernment Decision N673/1991, already notified indocument VAL/1/Add.8/Suppl.2 of
20May1992 anddulyexamined intheCommittee onCustoms Valuation.G/VAL/N/1/ROM/1
Page2
ROMANIA
NATIONAL LEGISLATION ONCUSTOMS VALUATION
Excerpt from theGovernment Ordinance No.26/1993
(published in"Monitorul Oficial", PartI,No.213,
31August 1993)
.....................
"Art. 8 Thecustoms value isthevalue usedascomputation basisonwhich isassessed
thedutystipulated intheImport Customs Tariff ofRomania.
Thecustoms value ofimported goods isdetermined according totherulesof
theAgreement onImplementation ofArt.VIIoftheGeneral Agreement on
Tariffs andTrade.
Thefollowing expenses areadded tothisvalue totheextent towhich theyhave
beeneffective butnotincluded intheprice:
a) thecostoftheexternal transport fortheimported goods;
b) theloading,unloadingandhandlingchargesassociatedwiththeexternal
transport oftheimported goods;
c) thecostofexternal insurance.
Ifthecustoms value ofimported goods cannotbeestablished subsequent to
thetransaction value, itwillbedetermined onthebasis ofArt.2,3,4,5,6,7
oftheAgreement onImplementation ofArt.VIIoftheGeneral Agreement
onTariffs andTrade. Inthiscase, thesumoftheexpenses mentioned under
thepresent article iscalculated according totheusual tariffs forsuchexpenses.
Art.9 Theconversion intoleioftheprices andexpenses expressed inthecurrency
ofanother country ismade attheexchange rateestablished andcommunicated
bytheNational Bank ofRomania every Friday. Thisexchange ratewillbe
usedforthewhole following week forestablishing thecustoms value ofthe
imported goods forwhich customs declarations areregistered during thesame
week.
Art.10 Thecustoms value isdetermined anddeclared bytheimporters, directly of
through theirauthorized representatives, which arerequested tosubmit tothe
customs authority, along withtheother documents required forclearance, a
customsvaluedeclaration,accompaniedbyinvoicesorotherpaymentdocuments
forthegoods andtheirexternal transport.
Theformandtheinstructions forfilling inthecustoms value declaration are
setupbyOrder oftheMinister ofFinance.G/VAL/N/1/ROM/1
Page3
.................
Art.15 Thecustoms authorities cangrant awritten temporary customs clearance for
para. 3 maximum 30daysincasethecustoms value cannotbeestablished atthedate
thedeclaration issubmitted. Inthiscase, thegoods canbemoved from the
customs iftheimporter submits anappropriate warranty, covering customs
taxes andother duties.
.................
Art.22 Theappeals regarding thedutyapplied according totheimport customs tariff,
theestablishment ofthecustoms value andthedetermination ofthetariff
position shallbefiledwithin 30daysstarting fromthenotification dateofthe
economic agent andshallbesolved bytheheadofthecustoms office where
thecustoms control hasbeencarried out.
Therespective solution canbeappealed within 30daysattheGeneral Customs
Directorate.
Within 15daysfrom thereceipt ofthesolution from theGeneral Customs
Directorate acomplaint canbelodged withthecompetent judicial court.
Art.23 Theprescription termfortaxes andother duties owned totheStatebudget is
5years beginning withtheregistration dateoftheimport customs declaration.
..............
Art.26 Thesubmission ofacustoms declaration andoftheaccompanying documents
containing unreal dataonthenature, quantity, origin andvalue ofgoods is
considered asanoffence andissubject toafineof50percentofthecustoms
value ofthegoods."
***G/VAL/N/1/ROM/1
Page4
Ministry ofEconomy andFinance
ORDERNo.3
TheMinister ofEconomy andFinance, under theprovision ofGovernment Decision No.
328/1991, issues thefollowing Order :
Art.1 With aview todetermining thecustoms value, itisintroduced theform
"CustomsValueDeclaration".Theform,aswellastheinstructionsforitsfilling
inarestipulated inAnnexes No.1and2which form anintegral partofthe
present Order.
Art.2 Thepresent Order comes intoforce 30daysafterthedateofitspublication
intheOfficial Journal ofRomania.
TheMinister ofEconomy andFinance,
George Danielescu
Bucharest, 10January 1992
(Published in"Monitorul Oficial",
PartI,No.6,
24January 1992)G/VAL/N/1/ROM/1
Page5
Annex No.1
CUSTOMS VALUE DECLARATION No...
1.Purchaser 2.Seller
Name.......... Name............
Code........... Code.............
Address....... Address.........
................... .....................
................... .....................
3.Number anddateofthecontract
4.Number anddateoftheinvoice
5.Number anddateofthetransport document
6.Delivery terms ofthegoods
7.Arethepurchaser andseller connected Yes No
from alegalpoint ofview?
8.Structure oftheelements currency lei
A.Netprice ofthegoods
B.Delivery costs
a)External transportation costs
b)Loading, unloading, handling costs
c)Insurance costs
TOTAL (a+b+c)
C.Other costs incurred forthepurchaser
pertaining totheimported goods
9.Denomination ofcurrency andexchange rate
10.Total customs value (lei)
(A+B+C)
11.DECLARATION: Itheundersigned, declare onmyownresponsibility thattheelements
mentioned inthepresent document, astheyaredefined bythelaw,are
exact andcomplete.
Signature...... Data.........
Declarer.....
12.Space reserved forthecustoms
Customs office...................
Code.............................
Number anddateoftheImport Customs Declaration......
Themethod ofvaluation used...........................
Signature andstamp.G/VAL/N/1/ROM/1
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Annex No.2
INSTRUCTIONS
Regarding theFilling inofthe
Customs Value Declaration
1. Identification dataofthepurchaser (company).
2. Identification dataoftheseller.
3. Number anddateofthecommercial contract forthepurchased goods.
4. Number anddateofthecommercial invoice orinvoices fortheimported goods.
5. Number, dateandtypeofthetransport document.
6. Delivery terms ofthegoods asstipulated inthecontract between thetwopartners. Mention
onlytheinitials ofthedelivery terms according toINCOTERMS 1990.
7. Itisconsidered thataconnection between thepurchaser andseller from alegalpoint of
viewexists inthefollowing cases:
a) ifoneofthem participates intheboard ofdirectors orboard ofadministration of
theother'senterprise andvice-versa;
b) iftheyarelegally recognized aspartners;
c) iftheyareemployer andemployee;
d) ifanyperson directly orindirectly owns, controls orholds 5percentormore of
theoutstanding voting stock orshares ofbothofthem;
e) ifoneofthem, directly orindirectly controls theother;
f) ifbothare,directly orindirectly controlled byathirdperson;
g) iftogether theycontrol directly orindirectly athirdperson;
h) iftheyaremembers ofthesame family1.
1SeetheAgreement onImplementation ofArt.VIIofGATT approved byDecree No.183/1980G/VAL/N/1/ROM/1
Page7
8.A. Netprice ofthegoods i.e.theprice payed ortobepayed bythepurchaser totheseller
ortoanother person onbehalf oftheseller.
8.B. Delivery costs (external transport costs, loading, unloading, handling, insurance costs) in
casethese costs havenotbeenincluded intheprice.
8.C. Anyother costs incurred forthepurchaser pertaining totheimported goods, suchas:
a) commissions, brokerage, packaging etc.;
b) products andservices supplied bythepurchaser freeofcharge oratreduced cost,
fortheproduction orselling ofthegoods;
c) royalties andlicence fees;
d) thevalue ofanypartofasubsequent resale, disposal orusethataccrues directly or
indirectly totheseller1.
9. Thedenomination andexchange rateofthecurrency forthepriceatthedateofthecustoms
clearance.
10. Thecustoms value, inlei,obtained byadding theelements 8.A,8.B,8.C.
11. Thenames andpositions ofthepersons authorized toprovide elements regarding thecustoms
value. They signandareholdresponsible forthecorrectness ofthedatainscribed inthe
declaration. Thepurchaser isbound toprovide tothecustoms thenames andpositions of
thepersons responsible fordeclaring thecustoms value. Thecustoms value declaration can
alsobefilled inandsubmitted tothecustoms byadeclarant orcustoms clearing agent upon
instructions ofthepurchaser. Inthissituation, thepurchaser bears theentire responsibility
forthedatadeclared forthedetermination ofthecustoms value.
12. Thecustoms unitwhere thecustoms value declaration islodged, thecustoms code, the
number anddateofthecustoms declaration forwhich acustoms value declaration is
submitted. Regarding theevaluation method, mention shallbemade oftheprovisions of
theAgreement onImplementation ofArt.VIIoftheGeneral Agreement onTariffs and
Trade, inkeeping withwhich thecustoms value hasbeendetermined.
Thedeclaration forthedetermination ofthecustoms value issubmitted inoriginal, inthe
formpresented inAnnex 1,together withtheimport customs declaration andwiththeother
documents necessary forcustoms clearance. Thesubmitting ofthecustoms value declaration
doesnotexempt theeconomic agents fromtheobligation toprovide tothecustoms allthe
documentary proof elements forjustifying thevalue declared.
Theobligation forprinting andsubmitting thedocument pertains totheeconomic agents.