As very often shown by the practice, the application of the provisions from the customs duty can be a difficult exercise both for the Romanian authorities and for the tax payers. Recently, the President of the National Agency for Fiscal Administration has adopted a series of new Norms on the access to the NCTS-RO transit application, attempting to upgrade and to facilitate the process of submitting the customs declarations.

The Order no. 2783/2014 (“Order no. 2783/2014“) for approving the Norms on the access to the NCTS-RO transit application (“The Norms”) was published in the Official Gazette no. 673 of 12th September 2014, Part I and has become effective on 15^th September 2014. After the absorption from June 2013 of the National Authority of Customs by National Agency for Fiscal Administration (“ANAF“), authorization/certificate attesting the compliance with the access to NCTS-RO or the TIR component (International Road Transport) will be issued be by the Directorate on Information Technologies, Communications and Customs Statistics within ANAF.

The new Computerized Transit System implemented with success in Romania is a system of electronic declaration and process, which allows submitting electronically the community transit declarations”, according to Luminita Olteanu, Lawyer Collaborator of WOLF THEISS and ASOCIAȚII.

The companies’ advantages of using NCTS-RO are the following: (i) reducing the duration in the customs process; (ii) fast issuing of the warranty; (iii) information regarding the transaction status; (iv) immediate availability of the information, in case of problems.

Among other amendments, the Norms introduce a series of new minimal technical requirements for the NCTS-RO application users, through the DTI connection solution (Direct Trader Input).

The access authorizations of the economic operators to the NCTS-RO application both for community/common transit management component and for the NCTS/TIR component, issued until the publication date of the Order no. 2783/2014, keep their validity until 1st March 2015, at the latest.

Who can get access to the NCTS-RO application?
According to Point 2 from Norms, similar to the instructions repealed on the enforcement date of the Norms, the access to the NCTS-RO application can be made by the persons having the quality of:
a) the main persons bound/expeditors agreed to the transit regime, who declare the goods in their own name;
b) customs commissioners as representatives of certain main persons bound;
c) agreed recipients or their representatives;
d) any person, according to the Regulation (EEC) no. 2.913/92 of the Council of 12th October 2012 of establishing the Community Customs Code, if s/he presents to the customs authorities the proof of the representation right of the transit regime holder.

The access to the NCTS/TIR component can be obtained, except by the persons mentioned above and by the carriers, TIR license holders, who declare the goods in their own name or national guarantor associations if s/he solicits to represent his/her carriers.

Which are the technical solutions for NCTS-RO application?
The norms introduce the following technical solutions:
a) the secured connection of the type “Secure Sockets Layer Virtual Private Network” SSL VPN (using digital certificate) to the WEB interface of NCTS-RO, the DTI connection solution, which allows: (i) introducing data both from the transit declarations and from the TIR licenses, as well as their processing; (ii) loading the data associated to the transit declarations, respectively TIR licenses, from an XML file;
b) the secured data exchange between the persons’ applications and the NCTS-RO application, hereinafter name as EDI connection solution (Exchange Data Interface).

Which are the main stages for obtaining the access authorization to NCTS-RO application?
The access authorization of the persons to the NCTS-RO application is granted based on a written request drafted according to the sample presented in Annex no. 2 at Norms. The authorization request must be accompanied by a series of documents, among which: authorizing the person who signs the request; a copy on the authorization for using the TIR licenses, if necessary; a copy on the authorization of customs agent, if necessary, and other documents depending on the circumstances.
Persons who solicit access through the DTI connection solution receive a favorable or unfavorable notice regarding the access authorization to the NCTS-RO application within 30 days as of the registration date of the authorization file.

Persons who solicit the EDI connection solution obtain the certificate attesting the compliance only after performing successfully the tests of compliance available here.

“Despite the unquesti0nable improvement of the submission system brought by the provisions of these Norms, it seems that these impose also high technical standards for the users of this application, rather leading to additional difficulties for the tax payers than the simplification of their tasks. Moreover, it is to be established whether the recommendation deadlines provided in the Norms will be respected by the Romanian authorities. Although, we will continue to be optimistic regarding the fulfillment of the final purpose of these amendments which will determine the overall optimization of the customs procedures from Romania”, said lawyer Luminita Olteanu.

ABOUT WOLF THEISS

Founded in 1957, WOLF THEISS is one of the main law firms from Central Europe and East Europe specialized in providing assistance in the field of international affairs. In those 14 offices from Albania, Austria, Bosnia and Herzegovina, Bulgaria, Croatia, Czech Republic, Hungary, Poland, Romania, Serbia, Slovakia, Slovenia and Ukraine, 340 lawyers performing their activity, who provide consultancy for local and international commercial enterprises, with operations in the field of industry, trade and services, as well as for banks and insurance companies. Combining the practical and commercial law, WOLF THEISS develops complete and innovatory solutions, based on the experience and knowledge accumulated in the law, fiscal and commercial field.

:: The source: JURIDICE.ro