WORLD TRADE
ORGANIZATIONG/VAL/N/1/ROM/2
14 July 1999
(99-2922)
Committee on Customs Valuation Original: English
NOTIFICATIONS UNDER ARTICLE 22.2 OF THE
AGREEMENT ON IMPLEMENTATION OF ARTICLE VII OF
THE GENERAL AGREEMENT ON TARIFFS AND TRADE 1994
ROMANIA
The following communication, dated 28 June 1999, has been received from the Permanent
Mission of Romania.
_______________
The Permanent Mission of Romania to the Office of the United Nations and the International
Organizations in Switzerland presents its compliments to the WTO Secretariat and, in accordance
with Article 22.2 of the Agreement on Implementation of Article VII of the General Agreement on
Tariffs and Trade 1994, has the honour to notify the relevant provisions for customs valuationpurposes, contained in Law No. 141/1997 regardin g the Customs Code of Romania, published in
Monitorul Oficial al Romaniei (the Official  Gazette), Part I, No. 180/August 1, 1997 and in
Government Decision No. 626/1997 regarding th e Customs Regulation, published in Monitorul
Oficial al Romaniei, Part I, No. 271 bis/1997.
The attached legislation
1 maintains and details the principles and rules previously in force,
already notified in document VAL/1/Add.8/ Suppl.2 of 20 May 1992 and in document
G/VAL/N/1/ROM/1 of  28 August 1995.
The full text of the above mentioned legislation (in unofficial translation in English language)
is made available for consultation in the Secretariat.
                                                     
1 English only.G/VAL/N/1/ROM/2
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Unofficial Translation
ROMANIA
NATIONAL LEGISLATION ON CUSTOMS VALUATION
Excerpt from the Law No. 141/1997 regarding the Customs Code of Romania
(Published in "Monitorul Oficial al Romaniei" (the Official Gazette of Romania), Part I,
No. 180/01.08.1997)
........................"Art. 76. The customs value is that value used as computation basis on which is assessed the
duty stipulated in the Import Customs Tariff of Romania.
Art. 77. (1) The procedure for customs value de termination is the one provided for in the
Agreement on Implementation of Article VII of the General Agreement on Tariffs
and Trade.
(2) The following expenses are added to this value to the extent to which they have been
effective but not included in the price:
a. the cost of the external transport up to the Romanian border for the imported
goods;
b. the loading, unloading and handling charges associated with the external
transport of the imported goods;
c. the cost of external insurance.
(3) The conversion into Lei of the customs value is made at the exchange rate established
and communicated by the National Bank of Romania.  This exchange rate is to be
used for the whole following week for the customs declarations registered during that
week.
(4) In cases where the final customs value can not be established at the date the customs
declaration is submitted, the goods can be moved from the custom, on the importer's
request, if the importer submits a money or bank warranty, accepted by the customs
authorities.
(5) If within the 30-day period, following the date the goods have been moved from the
customs, the importer fails to provide enough evidence regarding the customs value
determination, the customs authority proceeds in executing the warranty, the customs
clearance operation being considered concluded.
Art. 78. (1) The customs value is determined and declared by the importer, which is requested to
submit to the customs office a customs value de claration, along with invoices or other
payment documents for the goods and their external transport.
(2) The customs value declaration can be submitted also through a representative, but the
importer holds the whole responsibility.
........................G/VAL/N/1/ROM/2
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Art. 166. When, in applying the customs regulations, the customs authority issues decisions,
which may hurt rights and legitimate interests of the legal or physical persons
carrying out operations subject to customs clearance, these persons have the right to
complain against these decisions.
Art. 167 (1) The complaint should be addressed to the customs authority, which has issued the
decision, referred to in Article 166;  that authority is obliged to analyze it and
communicate to the complainant the result.
 (2) The customs authorities addressed to in the complaint are obliged to solve it and to
communicate the result within 30 days since the complaint has been registered.
Art. 168 The legal and physical persons, which are not satisfied with the solution given on
their complaint, have the right to compla in to the director of the upper regional
customs directorate, within 15 days following the day they received the answer to
their complaint.
Art. 169 (2) The decision shall be issued within 30 days since the complaint registration date.
Art. 170 The decision issued by the director of the regional customs directorate can be
appealed to the General Customs Directorate within 15 days since the answer was
received by the complainant.
Art. 171 (2) The decision shall be issued within 30 days since the appeal registration date.Art. 172 The decision issued by the Director General of the General Customs Directorate can
be appealed to the competent judicial court.
Art. 174 The stamp taxes for the complaints and appeals are 1% of the quantum of the customs
duties, but not less than 10 000 lei.
Art. 187 (1) The prescription term for the right to claim payment of customs duties is 5 years
starting from the date of the acceptance and registration of the import customs
declaration.
Art. 191 The present Code is entering into force in 60 days following its publication in
Monitorul Oficial al Romaniei (the Official Gazette of Romania).  On the same date,
the Customs Code of the Socialist Republic of Romania (approved by Law No. 30, on
December 22, 1978), with its subsequent modifications: Articles 2, 3, 4, 8-36 anditem I in Annex to the Government Ordi nance No. 26/1993 regarding the Import
Customs Tariff of Romania, approved and modified by Law No. 102/1994, as well as
any other provisions in contradiction with the present Code are abrogated.G/VAL/N/1/ROM/2
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Excerpt from the Government Decision No. 626/1997 regarding the Customs Regulation
on application of the Customs Code of Romania
(Published in "Monitorul Oficial al Romaniei" (the Official Gazette of Romania), Part I,
No. 271 bis/09.10.1997
........................Art. 109 (1) Customs valuation of goods, object of commercial transactions, shall be based on the
relevant provisions of the Customs Code of Romania and other customs regulations.
An Import Customs Declaration, in conform ity with the model in Annex 5 to this
Regulation shall be submitted for the clearance of the goods.
Art. 112 Customs offices shall apply the decisions and norms on customs valuation, as well as
the recommendations of the Customs Valuation Committee established under the
Agreement on Implementation of Article VII of the General Agreement on Tariffs
and Trade 1994, ratified by Romania by Law No. 133/1994.G/VAL/N/1/ROM/2
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Annex No. 5
CUSTOMS VALUE DECLARATION
No. .......................... of ...........................
TO BE FILLED IN BY THE IMPORTER
1. SELLER
Name:
Address:
2.(a) BUYER
Name:
Address:
2.(b) PROXY
Name:Address:
IMPORTANT!The person signing and passing the present declaration:
- is legally responsible for the accuracy of the information given in this form, as well as
for the authenticity of all the documents pa ssed with a view to assessing the customs
value, and
- pledges to supply all the additional information and documents required for assessing
the customs value of the goods.
3. Delivery terms4. Number and date of invoice5. Number and date of contract
6. Number and date of the customs ruling regarding points 7-9
*7.(a) Are the seller and the buyer related in the sense of Art. 15.4 of the Agreement on
Implementation of Article VII of the GATT?
  (b) Did the relation influence the price of the imported goods?
(c) (Answering is optional) Is the transaction va lue of the imported goods very close to a value
mentioned under Art.2(b) of the  Agreement on Implementation of Article VII of the GATT?
If the answer is yes, please detail thereon.
(*Points 7.(b) and 7.(c) shall be filled only in the case the answer to 7.(a) is affirmative.)
*8.(a) There are RESTRICTIONS as to the ceding or utilization of the goods by the buyer, other
than the restrictions:
(i) imposed or requested by law or by the Romanian authorities;
(ii) that limit the geographical region within which the goods may be sold; or
(iii) that do not substantially affect the value of the goods.
(b) Is selling or the price subordinated to TERMS or PROVISIONS whose value is not assessable
as far as the goods to be assessed are concerned?
State the nature of the restrictions, terms or provisions, as the case may be.
(*In case the value of the terms or provisions is assessable, fill in the sum at 11.b)).G/VAL/N/1/ROM/2
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*9.(a) Are there royalties or license rights relative to the imported goods, which the buyer is bound
to pay, directly or indirectly, as a condition for selling the goods to be assessed?
(b) Is selling conditioned by an agreement according to which part of the result of any sale,
cession or subsequent utilization of the goods returns, , directly or indirectly, to the seller?
(*In case the answer to any of these questions is affirmative, state the terms and, where possible, fill
in the amount at items 15. and 16. respectively).
10.(a) Number of additional pages annexed
(b) Place of drawing up:
  Date:
  Signature:
NOTE RELATIVE TO ITEM NO. 71. The persons shall be deemed to be related if:
(a) they are officers or directors of one another's  businesses;(b) they are legally recognized partners in business;
(c) they are employer and employee;
(d) any person directly or indirectly owns, controls or holds 5 per cent or more of the
outstanding voting stock or shares of both of them;
(e) one of them directly or indirectly controls the other;(f) both of them are directly or indirectly controlled by a third person;
(g) together they directly or indirectly control a third person; or
(h) they are members of the same family.
TO BE FILLED IN BY THE CUSTOMS OFFICE
ARTICLE
ARTICLE
ARTICLE
A. CALCULATION BASIS11.(a) The price effectively paid or to be paid in the currency of the invoice
(b) Indirect payments (see item 8.b)
(Exchange rate:..................)
12. Total A (in Lei)
B. COST ELEMENTS TO BE ADDED to the price effectively paid or to be paid (in Lei)*
13. Costs to be paid by the buyer
(a) commissions, except for the buying commissions
(b) intermediary charges(c) the cost of packing
14. Products and services supplied directly or indirectly by the buyer free of charge or at reduced
cost for use in connection with the production and sale for export of the imported goods:
(a) materials, components, parts and similar items incorporated in the imported goods: ..........(b) tools, dies, moulds and similar items used in the production of the imported goods: ..........
(c) materials consumed in the production of the imported goods: ..........
(d) engineering, development, artwork, design work, and plan and sketches undertaken elsewhere
than in the country of importation and necessary for the production of the imported goods;G/VAL/N/1/ROM/2
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15. Royalties and licence fees (see item 9.a)
16. The value of any part of the proceeds of any subsequent resale, disposal or use of the
imported goods that accrues directly or indirectly to the seller (see item 9.b)
17. Delivery costs during the external transport up to the Romanian border:
(a) the cost of the transport: ..........
(b) loading, unloading and handling charges associated with the transport of the imported
goods:..........
(c) the cost of insurance: ..........
18. Total B: ..........
C. DEDUCTIBLE COST ELEMENTS from the price effectively paid or to be paid (in Lei)*19. Transport charges after importation: ..........20. Charges related to construction, erection, installation, maintenance or technical assistance
works carried out after importation, in relation with the imported goods: ..........
21. Other charges (to be specified): ..........22. Duties and taxes paid in the country of importation: ..........23. Total C: ..........
24. DECLARED CUSTOMS VALUE (A+B+C): ..........
* In case the amounts are in foreign currency, these amounts as well as the exchange rate in force
shall be provided, in relation to each item and for each article.
Value item
Amount
Exchange rate
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