In short: OUG 115/2023 extended the RO e-Transport system from high fiscal risk goods to all international road transport of goods. The Romanian recipient, supplier, or warehouse keeper must obtain the UIT code before the goods hit the road, and the vehicle must be fitted with a device that transmits its position via satellite. Now that the transition period has ended, violations are actively penalized, with fines of up to 100,000 lei.
OUG 115/15.12.2023 brought a major change to the E-TRANSPORT reporting system.
Until December 15, 2023, only high fiscal risk goods were reported in the E-TRANSPORT system; starting December 15, 2023, every international road transport of goods must also be reported.
- Categories of monitored transport: Transport of goods coming from the EU (entering Romania) – from the border crossing point of entry to the unloading location in Romania.
- Transport of goods delivered to the EU (leaving Romania) – from the loading location in Romania to the border crossing point of exit from Romania.
- Transport of imported goods (from outside the EU) – from the customs office of import (airport, seaport, border, etc.) to the unloading location in Romania.
- Transport of goods sent for export (outside the EU) – from the loading location in Romania to the customs office of export (airport, seaport, border, etc.).
E-TRANSPORT – Who is required to register the transport:
• The Romanian recipient, for goods entering Romania, whether purchased from within or outside the EU.
• The Romanian supplier, for goods leaving Romania, whether delivered within or outside the EU.
• The warehouse keeper, in the case of successive transports. The warehouse keeper may be the haulier itself if it changes the vehicle along the route, a logistics company operating a warehouse where the transport company changes, courier companies, etc.
Transport companies should be aware that they are not allowed to enter the country or leave the loading location in Romania without receiving the UIT code.
Until July 1, 2024, non-compliance with the law was not penalized. After July 1, fines range from 10,000 to 50,000 lei for individuals and from 20,000 to 100,000 lei for legal entities.
E-Seal
A lesser-known provision of the above-mentioned law is the monitoring of the vehicle while in transit (in real time). The haulier is required to equip the vehicle with a device (a terminal-type unit) that uses satellite positioning and data transmission technologies.
The provision has been in force since December 15, 2023, but has only been penalized since July 1, 2024. Fines for the transport company range from 5,000 to 10,000 lei.
Frequently Asked Questions About the RO e-Transport System and the UIT Code
Which transports must be declared in the e-Transport system after the changes introduced by OUG 115/2023?
All international road transport of goods must be declared, not just shipments of high fiscal risk goods. This covers goods purchased in the EU and brought into Romania, from the border crossing point to the unloading location; goods delivered from Romania to another member state; imports from outside the EU, from the customs office to unloading; and exports, from the loading location to the customs office of exit.
Who is required to obtain the UIT code: the haulier or the company selling the goods?
The obligation lies with the Romanian recipient for goods entering the country, whether they come from the EU or from outside it, and with the Romanian supplier for goods leaving the country. For successive transports, the declaration is made by the warehouse keeper, which may be the haulier itself changing vehicles along the route, a logistics company with an intermediate warehouse, or a courier company. The haulier alone does not file the declaration.
Can a truck set off without a UIT code?
No. Without a UIT code obtained in advance, the vehicle cannot enter Romania or depart from the pickup point located in Romania. The code must be written on the transport document legibly, with no erasures or additions, and presented to inspection authorities throughout the entire trip, together with the other documents accompanying the goods.
What fines apply if the transport is not declared in e-Transport?
For failing to declare the transport or for a missing UIT code, fines range from 10,000 to 50,000 lei for individuals and from 20,000 to 100,000 lei for legal entities. The penalty-free transition period has ended, so violations are now actively penalized. In certain cases, in addition to the fine, the value of the undeclared goods may also be confiscated.
What does the GPS vehicle monitoring requirement in e-Transport involve?
The haulier is required to equip the vehicle with a terminal that determines its position via satellite and transmits it onward, so that the tax authority can track its movement in real time. This is a separate requirement from obtaining the UIT code. Failure by the transport company to comply is punishable by a fine of 5,000 to 10,000 lei.
How does the declaration requirement differ for domestic versus international transport?
Within Romania, the declaration requirement remains tied to high fiscal risk goods and applies only to consignments exceeding the weight or value thresholds set by law. For international road transport, extended by OUG 115/2023, the obligation to obtain a UIT code applies regardless of the type of goods and without any such thresholds. Check the updated list of high fiscal risk goods before every domestic trip.
What should I do if the vehicle or route changes after the UIT code has been generated?
The declaration in the RO e-Transport system must be updated before the goods continue their journey. During inspections, authorities check whether the actual trip details match those declared: the vehicle, the route, and the validity period of the UIT code. Discrepancies are treated as violations and may be penalized, even if the transport was initially declared correctly.
