AVR/NAFA Order no. 5/5/2024 for the approval of the Procedure regarding the establishment of the risk criteria that are the basis of the analysis, the application of smart seals and the monitoring of road transport of goods - RO e-Sigiliu, as well as some forms was published in the Official Gazette, Part I no. 10 of January 5th, 2024.

Main provisions:

1. The Procedure regarding the establishment of the risk criteria that are the basis of the analysis, the application of smart seals and the monitoring of road transport of goods is approved - RO e-Sigiliu.

2. The following forms are approved:

a) Transport monitoring sheet;

b) Minutes of sealing/unsealing;

c) The payment commitment.

The procedure regarding the establishment of the risk criteria that are the basis of the analysis, the application of smart seals and the monitoring of road transport of goods - RO e-Sigiliu.

1. The RO e-Sigiliu national system will be used based on the risk analysis to monitor the movement of goods with customs/fiscal risk under the supervision of the customs/fiscal authority:

a) placed in transit between two border customs offices that present a high customs/fiscal risk in terms of fraudulent unloading;

b) placed in the customs transit regime between a border customs office and a customs office inside the country and which present a high customs/fiscal risk in terms of fraudulent unloading;

c) declared for export, which present a high customs/fiscal risk or which are subject to special export measures;

d) regarding the movement within the country of products subject to the payment of harmonized and non-harmonized excise duty, as follows: products under suspensive regime, products released for consumption up to the first beneficiary, as well as products for which payment of excise duty is exempted or with direct exemption;

e) in intra-Community transit, which present a risk of unloading/commercialization on the national territory;

f) goods of an intra-community nature intended for a taxpayer from Romania that presents a fiscal risk;

g) goods destined for an intra-Community delivery that present the risk of not leaving the national territory.

2. The risk analysis for the use of the RO e-Sigiliu system will consider the following risk criteria:

a) the nature of the transported goods;

b) the value of the goods;

c) import restrictions/bans;

d) the tax regime;

e) goods from the category of excisable products;

f) the transport route used;

g) information from other national and international law enforcement institutions;

h) shipments of goods suspected of falling within the scope of applicability of measures to prevent and combat illegal economic activities according to art. LVI from Law no. 296/2023 regarding some fiscal-budgetary measures to ensure Romania's long-term financial sustainability, with subsequent amendments and additions;

i) the existence of information regarding the involvement in customs/fiscal fraud activities of the sender of the goods, the road transport operator, the principal under the customs transit regime, respectively the recipient of the goods;

j) the beneficiary economic operator is on record for the following reasons:

- the economic operator was not found at the registered office, fiscal domicile or declared workplaces;

- identity theft - the previous intra-Community transports were carried out in the name of a taxpayer, without his knowledge of the said transports;

- inadequate fiscal history (inconsistency of data from tax returns with data from other forms provided by law submitted by the taxpayer, inconsistency of data from tax returns and other forms provided by law submitted by the taxpayer in comparison with data and information submitted by third parties, the conduct of actions aimed at reducing profitability from the perspective of the declaration level, failure to submit tax returns);

- precautionary measures decisions were issued, and the estimated claim was not fully covered in the order provided for in point 5.8 of the Order of the President of the National Agency for Fiscal Administration no. 2.605/2010 for the approval of the Procedure for effective application of the precautionary measures provided for by Government Ordinance no. 92/2003 regarding the Fiscal Procedure Code, with subsequent amendments and additions.

3. The national RO e-Sigiliu system is a system based on the use of a computer application and intelligent devices that provide the competent authorities with access to information regarding the location of the means of transport on which they are mounted, in order to track the movement of goods at risk by road under the supervision of the customs/fiscal authority.

4. E-Sigiliu - intelligent device that records and transmits status and position information to the computer application in order to track the movement of goods by road, used independently or together with the customs/fiscal seals applied by the customs/fiscal authority to seal the cargo compartment loaded with goods at risk, under the supervision of the customs/fiscal authorities, which ensure the function of data registration and transmission of status and position information to the IT application.

5. In the case of e-Sigiliu monitoring, as a result of performing the risk analysis and taking the decision to seal the means of transport, the customs/fiscal authority designated for the use of the national RO e-Sigiliu System performs the following operations:

a) fills in the means of transport monitoring form;

b) records the transport route and data on the duration of the transport;

c) sets the e-Sigiliu by means of the computer monitoring application through which the data is entered/downloaded and read;

d) applies the e-Sigiliu to the cargo compartment of the means of transport, activates the e-Sigiliu and starts monitoring;

e) draws up the sealing/unsealing report;

f) automatically uploads to the IT application, saves and stores the prepared documents, respectively the monitoring sheet and the sealing/unsealing report.

The installation of the e-Sigiliu will be carried out only in the presence of the driver of the monitored means of transport. If the goods are subject to a customs regime, the customs commissioner or the principal liable or the declarant in his own name can also assist in its installation, as the case may be.

6. The driver of the means of transport is obliged:

a) to allow the installation of the e-Sigiliu by the competent authority on the means of transport;

b) to sign the payment commitment;

c) to ensure the integrity of the e-Sigiliu applied for transport supervision.

As a result of the monitoring decision, in the case of affecting the integrity of the smart device (the device disappears or suffers damage), the road freight carrier is obliged to pay its value, according to the payment commitment.

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