The subsequent customs supervision and control activity is exercised by the General
Directorate of Customs within the National Agency for Fiscal Administration through the
Customs Supervision and Control Directorate and through the structures under its
coordination, respectively the customs supervision and control services and the customs
offices.
The subsequent customs control team usually consists of two persons, and the subsequent
customs controls are initiated based on the control order, issued by the Customs Supervision
and Control Department, by the regional customs directorate, respectively by the head of the
customs office.
Before carrying out the customs control subsequently scheduled at the economic operator’s
headquarters, the control team has the obligation to notify, in writing, the person subject to
control. The person subject to customs control may request, in writing, the customs authority
that issued the control notice, the postponement of the date of starting the control only once,
for justified reasons, and the postponement may not exceed 30 days.
In order to carry out the subsequent customs supervision and control activities through
unannounced control actions, the Customs supervision and control department, as well as the
customs supervision and control services and the customs offices within the regional customs
directorates may use mobile teams.
The control teams of the Customs Supervision and Control Directorate, respectively of the
customs supervision and control services and of the customs offices within the regional
customs directorates draw up the following control acts, namely: control report; intermediate report; minutes of finding and sanctioning the contraventions; decision to regularize the
situation.
