Dr. Radu Pavel, Coordinating Attorney of the Romanian Law Firm Pavel, Mărgărit and Associates, emphasizes the importance of understanding the commercial and legal implications arising from the new international customs policies, as well as the need for a prompt and well-substantiated response from affected companies, including those in Romania, to safeguard their economic interests and avoid the negative consequences of abusive or incorrect customs decisions.
The Trump Administration has announced that new import taxes will come into force on imports from countries such as China, Mexico, and Canada. These measures will lead to higher prices for goods entering the United States, but their effects will also be felt in Europe, including Romania. Even though our country is not on the blacklist, Romanian companies may be indirectly affected.
How can a Customs Decision Be Challenged in Romania?
In Romania, challenging a decision issued by the customs authority requires filing an administrative complaint, which must be submitted to the authority that issued the decision. This can be done within 45 days of receiving the decision notification or the administrative act that determined the customs obligation.
At this stage, individuals or companies in Romania who consider themselves harmed by imposing an incorrect customs duty, misclassifying goods, or any abusive customs decision may submit a written complaint. The complaint must be substantiated with supporting documents such as commercial invoices, customs declarations or transport documents.
Additionally, those contesting a customs decision may argue that the decision is legally incorrect based on customs regulations or applicable trade treaties. The customs authority will review the complaint and issue a response. If the complaint is rejected, the next step involves taking the matter to court.
Challenging a customs decision in court
Legal action must be filed within 30 days of receiving the response to the administrative complaint. The court will analyze the legality of the customs authority’s decision and verify whether it complies with current legislation. If the trial court rules in favor of the party contesting the customs decision, the authority must take appropriate corrective measures. Otherwise, the dissatisfied party may file an appeal with the Court of Appeal within 15 days from the notification of the ruling. The Court of Appeal will thoroughly assess whether the Tribunal correctly applied the law and may uphold or amend the decision.
„All these international tax updates in Romania can represent a real challenge for a company in Romania. Even if not directly targeted, companies can be indirectly affected through supply chains, increased costs or customs delays. Adapting to this new global context requires a sound understanding of international trade regulations and correctly interpreting applicable legal provisions. With the support of a lawyer for taxes in Romania or a tax attorney in Romania, risks can be significantly reduced, allowing companies to remain competitive and compliant with current requirements,” said Dr. Av. Radu Pavel, Managing Partner of the Romanian Law Firm Pavel, Mărgărit, and Associates.
Types of decisions issued by customs authorities
Customs authorities in Romania may issue several types of decisions, depending on the nature of the control and the findings. The most common are decisions to regularize additional tax obligations. These arise after a customs inspection during which inspectors find that certain customs duties and import taxes in Romania, such as VAT or import duties, were omitted or incorrectly declared and issue a decision imposing the payment of the resulting differences.
Authorities may also issue decisions concerning the application of customs or other import taxes in Romania in cases of suspected undervaluation of goods or incorrect declaration of origin. Additionally, when a company requests the reimbursement of overpaid or erroneously paid customs duties, the authority may reject the request if the legal conditions are not met.
Furthermore, sanctioning decisions, including fines and other contravention measures, may be issued when violations of customs regulations are found. Customs authorities may also implement administrative control and monitoring measures, including the temporary detention of goods or the refusal of entry into the country.
