The Romanian Customs Authority (AVR) recorded, in the first quarter of 2023, revenues collected and pending collection in the amount of 7.427 billion lei (including deferred VAT), representing 140.36% of the established programme, but the total of the amounts actually collected, as of March 31, 2023, is 4.118 billion lei, or 77.83% of the quarterly programme, according to a press release sent to AGERPRES on Thursday.
"The Romanian Customs Authority is primarily responsible for supervising the Union's international trade, thus contributing to fair and open trade, as well as to the overall security of the supply chain, including guaranteeing the security and safety of the Union and its residents, environmental protection, in close cooperation with other authorities. However, the customs authority has stepped up its efforts in the area of duty collection, both from customs and other categories of transactions with excise goods, which is reflected in the tax authorities' collections," the release said.
According to the quoted source, the fluctuation of the first quarter results from VAT payment deferrals in the context of the events at the Romanian border and the blocking of the main export-import routes with goods from Ukraine that are not taxable.
In terms of VAT, the customs collection activity was influenced by the facilities provided for by the Tax Code in terms of deferment of payment. Thus, the collection of the amounts shown in the customs declarations representing VAT deferred for payment, in accordance with the relevant legal provisions, is actually reflected in the collection activity of the tax authorities.
With regard to excise duties, the actual collection of excise duties due within customs operations was positively reflected in the collection activity of the tax authority, since the Romanian Customs Authority has a significant contribution through its specific activities of ensuring the fiscal supervision of the production, storage, circulation, import and use of excise products, AVR representatives underlined.
"Also in this context, a significant impact on the collection of duties from customs operations has had the entry into force of the bans imposed at EU level on oil products of Russian origin. Also, the reduction in imports of construction materials as a result of the tightening of the construction market had the effect of reducing the amounts due in customs operations," the press release added.