The Order approving the procedure for authorizing and using the special mechanism for
declaring and paying VAT on import was approved, this being issued by the customs office
where the goods are presented for their circulation.
The scope of the authorization is limited to the import of goods from shipments with an
intrinsic value of maximum 150 euros and whose shipment or transport ends in Romania.
In order to obtain the authorization to use the special mechanism for declaring and paying
VAT on import, the applicant shall submit an application, according to the model attached to
the rules, to the customs office, in electronic format, and if the application does not contain
all necessary information, the applicant must provide – a deadline that cannot exceed 30 days
from the date of communication.
If the holder is revoked the authorization for the use of the special mechanism for declaring
and paying VAT on import, he may request a new authorization only after removing the
reasons considered for revocation.
At the same time, the modification of the information erroneously entered in the special VAT
declaration is made by completing and sending a rectifying declaration, within 3 years from
the date on which the initial declaration had to be submitted.

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