The ITU code is the unique code generated by the RO e-Transport System. The goods are identified related to each commercial relationship object of transporting goods with high fiscal risk.

 

The RO e-Transport System records the following data regarding the transport of goods with high fiscal risk:

a) Data on Shipper and Consignee

b) Data on the name, characteristics, quantities, and value of the goods transported

c) Data on places of loading and unloading

d) Details of the means of transport used,

Following the registration of the above data, the System will generate an ITU code for each transport, which must be held during the transport by the road transport operator, in physical or electronic format, together with the transport document. The transport document legibly without erasures or additions should contain the ITU code.

 

The following users must record data in the RO e-Transport System:

1. the Consignee entered in the import customs declaration, or the Shipper entered in the export customs declaration, in the case of goods with a high tax risk which are the subject of import or export operations, as the case may be
2. the beneficiary from Romania, in case of intra-community acquisitions of goods with high fiscal risk
3. the Romanian supplier, in case of internal transactions or intra-community deliveries of goods with high fiscal risk, as the case may be
4. The depositary, in the case of goods with a high tax risk which are the subject of intra-Community transactions in transit, both for goods unloaded in Romania for storage or the formation of a new transport from one or more consignments after the formation of a new transport on the national territory from one or more consignments of goods.

The deadline for registration of data on the transport of goods with high fiscal risk is a maximum of 3 calendar days before the declared date for the start of transport, but until the presentation at the border crossing point at the entrance to Romania or the place of import, respectively effective in motion of the vehicle, as appropriate.

 

The term of validity of the ITU code is five calendar days, starting with the date declared for the start of the transport.

Suppose both high-risk goods and other non-high-risk goods are transported. In that case, the users should declare in the RO e-Transport System the transport data for all the transported goods, and the ITU code or ITU codes accompany the transport document relating to them.

 

According to Order no. 802/2022, the following goods are considered goods with high fiscal risk and must be registered in the RO e-Transport System.

1. Vegetables, herbs, roots and tubers, foodstuffs falling within CN codes 0701 to 0714 inclusive
2. Edible fruits; peel of citrus fruits or melons falling within CN codes 0801 to 0814 inclusive
3. Beverages, liquids, and vinegar **fall within CN codes 2201 to 2208.
4. Salt; sulfur; earth and stones; plaster, lime, and cement fall within CN codes 2505 and 2517 5. Clothing and clothing accessories, knitted or crocheted, falling within CN codes 6101 to 6117, inclusive.
5. Garments and clothing accessories, other than knitted or crocheted, falling within CN codes 6201 to 6212 inclusive and CN codes 6214 to 6217 inclusive.
6. Footwear, gaiters, and the like; parts of these articles, falling within CN codes 6401 to 6405 inclusive
7. Cast iron and iron steel falling within CN codes 7213 and 7214

Failure to comply with the provisions of the GEO 41/2022 constitutes a contravention (if they are not committed in such conditions that, according to the criminal law, they are considered crimes), being sanctioned with fines as follows:

– from 10,000 lei to 50,000 lei in the case of individuals / from 20,000 lei to 100,000 lei in the case of legal entities, and the confiscation of the value of undeclared goods for non-declaration of goods in the RO e-Transport System, exceeding the validity term of the code ITU and the declaration of quantities different from those made

– from 10,000 lei to 50,000 lei in the case of individuals / from 20,000 lei to 100,000 lei in the case of legal entities for not making the ITU code available to the carrier, modification of the data registered in the System after presentation at the road crossing the border upon entry into Romania or at the place of import, respectively after the actual start -up of the vehicle, as the case may be, as well as for non-declaration in the System of all transported goods regardless of whether or not they belong to the category of goods with high fiscal risk

– from 5,000 lei to 10,000 lei for non-appearance by the driver of the transport vehicle, at the request of the Agency National Administration of Fiscal Administration or the Romanian Customs Authority, the documents that accompany the transport of goods with high fiscal risk.