Romania Import Duties and Taxes Explained

Importing from China to Romania means facing a tax bill shaped by three main levers: HS code (your duty rate), customs value (CIF plus extras), and TVA (Romanian VAT, usually 19%). Get any one wrong and you risk delays, value reassessment, or surprise costs at clearance. This guide walks through Romania’s duty and tax logic, step-by-step—from HS code classification to landed cost formulas. We’ll highlight Romania-specific mistakes, show where compliance bites hardest, and give you practical tools for quoting and planning. For mode selection, see our choose shipping mode guide; for full process details, check the full Romania shipping guide.

HS codes: Your duty rate starts here (Romanian Customs logic)

Romania’s import duty calculation starts with the HS code—every product must be classified according to the EU’s TARIC system. The HS code sets your duty rate, flags special requirements (like CE marking or anti-dumping), and determines if extra documents are needed. Misclassification is a common trap: Romanian Customs will reclassify, delay clearance, or apply a higher rate if your paperwork doesn’t match.

How HS codes work in Romania

Romania uses the EU TARIC (Integrated Tariff of the European Communities) system. The HS code determines:

• Duty rate: Ranges from 0% (for many raw materials) to 10% or higher for textiles, footwear, and some electronics.
• Special controls: Certain codes trigger extra checks—like CE marking for electronics, or REACH for chemicals.
• Anti-dumping duties: EU-wide measures target products like steel, bikes, and solar panels from China.

We see frequent delays for vague descriptions (“accessories,” “parts”) or missing technical details. Customs expects a consistent story across invoice, packing list, and declaration—function, material, and intended use.

Finding the right HS code (EU TARIC approach)

Don’t rely on supplier-provided codes. Start with function and material: “LED light fixture, aluminum housing, consumer use.” Check the EU TARIC portal for Romania—match the technical description, not the marketing name. If your product blends materials, include percentages. The HS code must be consistent across all documents.

• Technical description beats trade name: “Bluetooth speaker” is too broad; “wireless audio device, plastic enclosure, lithium battery” is better.
• Consistency: If your invoice says “plastic toys” but the packing list says “wooden puzzles,” expect a hold.

For more on correct classification, see customs clearance in Romania guide.

Where to check Romania’s official duty rates

Romania’s official duty rates are published via the EU TARIC portal and Romanian Customs website. You can search by HS code and see applicable rates, quotas, and special rules. Duty rates can change, especially for products subject to anti-dumping. Always check the latest rates before quoting.

Product Type	Typical Duty Rate	Notes
Electronics	0–3%	CE marking required
Textiles	12%	Anti-dumping risk for China
Toys	0–4.7%	CE marking, Toy Safety Directive
Chemicals	0–6.5%	REACH compliance needed
Steel products	0–5% + anti-dump	Special EU measures

Customs value: What goes into your import base (CIF + extras in Romania)

The customs value is the foundation for all import taxes in Romania. It’s usually the CIF value (Cost, Insurance, Freight) plus certain extras. Customs will include royalties, commissions, and sometimes packaging costs. If you under-declare, expect a reassessment and possible penalty.

What ‘customs value’ means in Romania

Romania follows the Union Customs Code (UCC) for customs valuation. The customs value is:

• CIF value: Cost of goods + insurance + freight to first EU entry point (usually Constanța or another Romanian port).
• Extras: Royalties, license fees, commissions, and certain packaging costs are added if paid by the importer.

If you import under DDP terms, the customs value still starts from the CIF base, but can include additional destination charges. For more on DDP, see DDP shipping to Romania guide.

CIF-based valuation (EU standard)

The CIF value is standard across the EU. Romanian Customs expects clear evidence:

• Cost: Invoice value (in USD or EUR).
• Insurance: Shown on the shipping contract or invoice.
• Freight: Actual China–Romania transport cost.

If insurance or freight is not separately listed, Customs may use published rates or their own calculation.

Extra charges that affect customs value

Romanian Customs will add:

• Royalties and license fees: If required to sell in Romania.
• Commissions: Buying commissions are excluded, selling commissions included.
• Packing costs: If not already in the invoice.

We’ve seen importers caught out by missing royalties or under-declared freight—this triggers a value adjustment and a tax bill recalculation.

Charge Type	Included in Customs Value?	Typical Impact
Insurance	Yes	Raises base value
Freight	Yes	Raises base value
Royalties (if paid)	Yes	Can be significant
Buying commission	No	Not included
Selling commission	Yes	Included
Packing costs	Yes	If not in invoice

How Romania calculates import duty and TVA (the formulas you need)

Romania’s tax bill is sequential: import duty is applied to the customs value, then TVA is charged on the sum of customs value plus duty and any excise. Anti-dumping duties are added for specific Chinese products. Get the formulas right and you’ll quote accurately.

Import duty calculation (EU tariff logic)

Import duty is calculated as:

• Duty = Customs value x Duty rate (%)
• Duty rates depend on HS code and can change with anti-dumping measures.

TVA (VAT) on imports — standard and reduced rates

Romania’s TVA (Taxa pe Valoarea Adăugată) is usually 19%. Reduced rates apply to certain goods:

• 9%: Food, medicines, hotel services
• 5%: Books, social housing, some food products

TVA is calculated on customs value + duty + excise. You pay TVA at clearance, unless you use a bonded warehouse or deferred accounting.

Romania duties & tax estimator

19% TVA (Taxa pe Valoarea Adăugată)

CIF value (USD)

Duty rate (%)

Import duty$1,000.00

TVA (Taxa pe Valoarea Adăugată) base$21,000.00

TVA (Taxa pe Valoarea Adăugată) (19%)$3,990.00

Total duty + tax$4,990.00

Estimate only. Actual amounts depend on HS code, origin, and Romania customs assessment.

Excise and anti-dumping duties (when they apply)

Excise duties apply to alcohol, tobacco, and some luxury goods. Anti-dumping duties are EU-wide and hit certain Chinese products—steel, bikes, solar panels. These are added before TVA calculation.

Duty Type	Applies to	Rate/Impact
Import duty	All goods (HS code)	0–12% typically
Excise	Alcohol, tobacco	Fixed per unit
Anti-dumping duty	Steel, bikes, panels	Varies (10–50%+)

Romania’s e-Customs and advance filing (ICS2, EORI, and clearance timelines)

Romania’s customs system is fully digital. You must file an Entry Summary Declaration (ENS) via ICS2 before arrival. Every importer needs EORI registration. Clearance timelines depend on document completeness and whether inspection is triggered.

ICS2: Entry Summary Declaration before arrival

ICS2 (Import Control System 2) is mandatory for all shipments to Romania. ENS must be filed electronically before cargo arrives—failure means delays or refusal to unload.

• ENS filing: Required for sea, air, and rail shipments.
• ICS2 platform: Used by brokers and importers.

Missing or incorrect ENS is one of the most common causes of clearance delays. For cut-off times and booking logic, see our cut-off times guide.

EORI registration: Who needs it and how

Every importer/exporter needs an EORI (Economic Operators Registration and Identification) number. It’s free, issued by Romanian Customs, and takes 1–5 business days. Without EORI, you cannot clear goods.

• Apply before shipping: Don’t wait until cargo arrives.
• Check EORI status: If you’re new to Romania, confirm registration.

Clearance timelines and what affects them

Clearance is fast with complete documents:

• 24–72 hours: Typical for complete paperwork, no inspection.
• 3–7 days: If inspection, missing documents, or compliance check.

Factors that slow clearance:

• Missing EORI or incorrect ENS
• Non-compliance (e.g. missing CE marking)
• Holiday periods (see below)

Step	Typical Timeline	Risk Factor
ENS filing	Before arrival	Late filing = delay
EORI registration	1–5 business days	No EORI = no clearance
Customs release	24–72 hours	Inspection = 3–7 days

Certifications, product standards, and pallet rules (Romania’s compliance checklist)

Romania enforces EU-wide certifications—CE marking, REACH, RoHS, and others. Non-compliance means rejection, fines, or mandatory return. Wood packaging must meet ISPM-15 standards, or it will be refused entry.

CE marking and EU product standards

CE marking is mandatory for most electrical, electronic, toys, and medical devices. For radio/wireless, the RED directive applies. Testing and certification can take 4–12 weeks and cost €2,000–€15,000 for a single SKU. Cosmetics, food, and chemicals require additional EU certifications.

• Electrical/electronics: CE marking (Low Voltage, EMC)
• Radio/wireless: CE marking (RED)
• Toys: CE marking (Toy Safety Directive)
• Medical devices: MDR (EU Medical Device Regulation)

Special certifications for food, chemicals, and medical devices

• Food & beverages: EU Food Safety Regulation, RASFF notification, managed by ANSVSA.
• Chemicals: REACH registration via ECHA.
• Cosmetics: EU Cosmetics Regulation, notification via CPNP.
• Medical devices: MDR, registration with Notified Bodies.

Category	Agency	Certification	Timeline	Cost Range
Electronics	EU / Notified Bodies	CE Marking	4–12 weeks	€2,000–€15,000
Radio devices	EU / Notified Bodies	CE Marking (RED)	4–8 weeks	€3,000–€10,000
Chemicals	ECHA	REACH	Ongoing	€5,000–€50,000+
Food/beverages	ANSVSA	EU Food Safety, RASFF	2–4 weeks	€1,000–€5,000
Medical devices	Notified Bodies / Ministry of Health	MDR	6–24 months	€10,000–€100,000+
Toys	EU / Notified Bodies	CE Marking (Toys)	4–8 weeks	€2,000–€8,000
Wood packaging	Plant Protection Agency	ISPM-15	1–2 weeks	€200–€500

Pallet standards and ISPM-15 for wood packaging

Romania uses EUR/EPAL 800x1200mm pallets. ISPM-15 treatment is mandatory for all wood packaging from China. Untreated pallets will be rejected or destroyed. Some automated warehouses require exact EPAL specification.

Pallet Type	Standard Size	ISPM-15 Required	Rejection Risk
EUR/EPAL	800x1200mm	Yes	Low
US 48x40	1219x1016mm	Yes	May need repack

Romania-specific mistakes that increase taxes or cause delays (avoid these pitfalls)

We see the same mistakes again and again—each one costs time or money. Romania’s customs logic is unforgiving: paperwork must be complete, compliance must be proven, and classification must be correct.

Missing EORI registration

Without EORI, you cannot clear goods. New importers often forget to register, resulting in days of delay and storage fees.

Incorrect ICS2/ENS filing

Late or incorrect Entry Summary Declaration via ICS2 will stall clearance. This is a digital process—no ENS, no customs release.

Non-compliance with CE marking or ISPM-15

Missing CE marking (for electronics, toys, medical devices) or ISPM-15 treatment (for wood packaging) leads to rejection or forced re-export.

Misclassification for anti-dumping duties

If you misclassify goods subject to anti-dumping (steel, bikes, solar panels), Romanian Customs will reclassify and apply the extra duty. This can double or triple your tax bill.

Under-declared customs value

Trying to save on duty by under-declaring freight, insurance, or royalties is risky. Customs will adjust the value and may impose penalties.

Practical playbook: How to quote and plan landed cost for Romania (step-by-step guide)

Getting a landed cost right in Romania means combining duty, TVA, compliance, and logistics timelines. Quote accurately, choose the right port or airport, and factor in holiday impacts.

Estimating duty, TVA, and compliance costs

• Start with CIF value (invoice + insurance + freight)
• Apply duty rate from EU TARIC (check HS code)
• Add excise or anti-dumping if relevant
• Calculate TVA (usually 19%) on customs value + duty + excise
• Include compliance costs: CE marking, REACH, ISPM-15, etc.

For a full step-by-step, see our FCL vs LCL sea freight guide and cargo insurance in Romania guide.

Choosing the right port or airport

Romania’s main sea gateway is Constanța Port (28–32 days from China via Suez). For air, Bucharest Henri Coandă International Airport is the national hub (1–2 days direct). Rail is available (18–22 days), but less common for most importers.

Mode	Main Gateway	Transit Time	Best For
Sea	Constanța, Galați, Brăila	28–36 days	Bulk, FCL/LCL, cost control
Air	Bucharest (OTP), Timișoara, Cluj	1–3 days	Urgent, high-value, small
Rail	Bucharest Rail Terminal	18–22 days	Mid-volume, time/cost balance

Planning for clearance timelines and holidays

Romania’s clearance is fast with full documents, but slows dramatically during holidays:

• Easter: Ports, customs, warehouses closed or limited.
• Christmas: All logistics paused.
• New Year’s Day: Limited customs operations.
• Labour Day: Reduced logistics activity.
• National Day: Disruptions, especially in Bucharest.

Check arrival dates against holidays using our shipping calendar for Romania.

Bottom line

Importing to Romania from China is all about sequence: start with the correct HS code, confirm customs value, and factor in duty, TVA, and compliance costs. Register for EORI, file ENS in ICS2 before arrival, and verify CE marking and ISPM-15 treatment. Clearance is quick with full documents, but mistakes or holiday arrivals can trigger costly delays. For a custom landed cost quote, reach out to us via our Romania shipping quote form. Proper planning is your best defense against surprises—follow the checklists, and you’ll clear Romanian Customs with confidence.