Changes to customs IT systems

For exports from Romania, a new IT system (AES-RO) is being used, with the customs transit system also scheduled to be updated starting from May 2024 (NCTS5-RO).

The system designed for processing export customs declarations was replaced in March 2024 with a new one - Automated Export System (AES-RO), which will enable faster and more efficient customs controls. Additionally, there will be a new interface between AES and the EMCS system for exports of goods under the excise duties suspension regime.

The AES-RO system replaces the ECS-RO (Export Control System) for export customs declarations and exit summary declarations, which previously required paper document submission. However, the old system can still be used for investigation procedures and for modifications/ invalidations of customs declarations in the "Exported" status.

This change is part of a broader package of customs IT system changes, of which the introduction of the export system – AES, and the transit system - NCTS5, which will be operational from May 2024, form a part. Also, starting from March 2024, for the electronic issuance of documents certifying the EU customs status of goods (T2L/ T2LF), the IT system developed at EU level is being used- PoUS (Proof of Union Status).

The main new features of AES-RO include the possibility to attach documents in electronic format, the use of qualified electronic signatures in connections with the customs authority (obtaining a digital certificate is mandatory), and the automation of certain steps in the customs clearance process.

Furthermore, businesses should be aware that the box numbers in the export customs declaration will be different from those used previously, to comply with the requirements on data, format, and codes set out in in Delegated Regulation (EU) No. 2015/2446, as amended in 2020. Furthermore, the codes established at national level may undergo changes.

These changes may have implications for companies beyond customs matters, such as VAT exemption applicable for exports of goods. According to the provisions of Order no. 103/2016 of the Minister of Public Finance, when the exporter is different from the seller of the goods, the latter's data and the relevant invoice must appear in the customs declaration. While until now this data was entered in Box 44, in the new system the box number is 12 02 008 000 and the national code created for this purpose is E0500.

In relation to NCTS5-RO (New Computerised Transit System – Phase 5), among the main changes is the fact that the transit declaration can replace both the Entry Summary Declaration (ENS) and the Exit Summary Declaration (EXS). Furthermore, within this system, documents can be transmitted in electronic format, the transit declaration will no longer be printed, and the sections of the transit declaration are replaced with "Data Elements of the Declaration" as set out in Delegated Regulation (EU) No. 2015/2446.

The planned changes aim to update the customs system in Romania, to reduce document processing time at customs and to allow better control by customs authorities. However, in the initial phase of implementing these changes, both customs authorities and customs brokers as well as businesses will need to familiarize themselves with the changes to avoid disruptions in the flow of goods.