CUSTOMS DUTY OR DUTY? Constanţa Iacob. Zaharia Ştefan. University of Craiova Romania

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1 CUSTOMS DUTY OR DUTY? Constanţa Iacob Zaharia Ştefan University of Craiova Romania Abstract : The topicality of the study The concept of a customs debt is useful to the substantiation of customs policy as a component of commercial community policy and of domestic fiscal policy, so that the customs tax should provide the three functions: fiscal, protectionist and negotiation. The efficiency and transparency of implementation could be partially compromised by the current artificial legislative parallelism maintained between the directly applicable Romanian and community legislations. In the last years no less than four customs codes and three implementation regulations have succeeded. Keywords: customs duty, Community code, import, export, fraud JEL clasification : F59, H63, P00

2 1. Introduction EU aims to promote a balanced economic and social progress and sustainable, in particular by creating an area without internal frontiers, through the strengthening of economic and social and establishing an economic and monetary union consisting of a single currency. It is considered to be in free circulation in a member state for products from third countries which import formalities have been fulfilled, and tariffs and equivalent charges payable have been levied in that member state and have not received a full refund or part of these fees or charges. By creating the Common Market, member states have given up national trade policies in favor of policies. Common commercial policy has resulted in a uniform system of measures on agricultural products, adoption of common customs tariffs, quantitative restrictions on imports in relations with some countries, harmonization of customs laws and other measures of trade protection. Customs policy (pricing policy) is a component of trade policy that covers all rules and regulations issued by relevant institutions aimed at entry / exit to / from the country involving goods: customs clearance, customs imposed by customs debt payment, other specific formalities regulated by laws. Imposing customs such tools is achieved by each participating country specific tariff, such as laws, codes and customs regulations, tariffs. References about the notion of customs duty are contained in the accession Treaty signed in Luxembourg on 25 april 2005 and ratified by Law 157/2005, that the community regulations required to be completed with national procedural tax / customs. The term "customs duty" was recently defined "strict sense" as requiring a person to pay the amount of import / export. Consequently covers only partly covered legal customs, another recently recognized independent notion of "expressis verbis" of the Code of Fiscal Procedure 1 5 and order no. 223 /2006 amending / completing the order no. 1939/2006 procedure for compensation claims arising from legal relations customs tax and refund of any differences due to demand for compensation / refund, the taxpayer filed the holder of the customs operation. Tax liabilities resulting from legal relations were exhaustively listed by customs laws and regulations include: customs duties, VAT, excise duties, customs fee and fines. 2. Customs duty in the concept of Community Code In july 2010 we celebrated 42 years since the establishment of a Customs Union between EU member states, while the economic environment in the community has grown considerably, so that the European Union's strategy had reconsidered, and the role of customs administrations adapted accordingly. Based on the concept of a single internal market in the interests of economic operators and customs authorities in the interest of the Community Customs Code must contain general rules and procedures to ensure the implementation of trade policy and the pricing terms of trade goods between the community and the countries outside the community customs territory. In the context of international economy, the globalization of markets had as consequence the expansion internationally by opening branches and subsidiaries in several countries, it became obvious need to adjust the customs legislation needs to reflect a business environment been rising and changing. Also, to facilitate legitimate trade and the fight against fraud require simple procedures and customs procedures to ensure rapid and uniform application of customs legislation. 1 Concept introduced by O.G. no. 35/2006 approved by Law no. 505/2006 and dedicated to the art. 112 par. (5 1 ) C. pr. file

3 In these circumstances, it was creating a simple to eliminate customs declarations and documents on paper (involving generating bureaucracy and waste of resources), thus ensuring simplification of customs enforcement and use of tools and technologies. It was therefore decided by the European Commission that old to be modernized Community Customs Code to reflect adaptation of customs procedures with economic realities of the 21st century. The result appeared on June 24, 2008 as a modernised customs code which have pursued several objectives: restructuring and simplification of customs legislation and customs procedures, so that number is less; a better standardization of customs regulations and their uniform implementation in the community, particularly the simplification measures, safeguards, etc..; easier access regimes and customs procedures through computerization and the efficacy of these at European level - centralized clearance; implementation of electronic exchange of information (notice in advance, single window, custom electronic) in order to increase interoperability and facilitate cooperation between customs authorities of Member States, including the transmission system for all customs declarations informatics and information management, desire being, that electronic in the Member States to become the rule and paper statements, contrary to current practice, to become exceptional. With the implementation of these new procedures and systems, we consider that simplification and improvement of customs legislation will be for the benefit of economic operators and customs authorities. Among the many changes under the modernised customs code will try below, a brief overview of the most important rights and obligations. Modernised customs code introduced some new concepts such as risk analysis and risk management or Authorized Economic Operator (AEO). Risk analysis / risk management philosophy reflects changing traditional control (centered on control of goods at customs). The new philosophy which extends control over companies involved in the act of trade, while moving the focus from the control did the arrival of goods to customs control made before this time, emphasizing that safety and security. In this context, customs aims, while facilitating legitimate trade by offering advantages in different forms (for example through the reduction of the customs procedural simplifications, including the obtaining of customs authorizations). Certification entity attribute legitimacy customs authorities, being implemented by OEA approval, status introduced in january 2008, whose ownership will be required during the competitive environment natural economic partners. For the handling of import / export in the best conditions, companies will have to send the customs authorities advance notice of arrival or departure of the goods (depending on the nature of the transaction). All these actions support the customs authorities (to facilitate risk analysis) and, also, economic agents will get released quickly where necessary providing advance information facilitated the risk analysis on goods. Advance notification would have to come into force on 1 july 2009, however, motivated by the fact that the customs authorities and economic operators must create the necessary infrastructure, it is expected that legislation to take effect just this year. Mention, however, that those traders who are willing and prepared to implement the notification system in advance, they could do (but not required), from july 1, Other changes have been made for representation in customs: thus, customs representatives (eg customs commissioners), who obtained the AEO status can represent their clients, offering complete and complex throughout the community (not only in the State in which they are established).

4 Centralized clearance. The establishment of this concept will be facilitated by use of electronic transmission. In practice, centralized clearance allows a trader to submit customs declarations to customs authorities of a member state, while the goods are presented at a customs office in another member state. The place where the goods are declared no longer associated with the place where the goods are physically, as before, responsibilities are divided in this way between the customs office where goods are released and granted and the customs office where the actual file customs declaration. Therefore, a company established eg in Romania, based in Bucharest, will be able to declare goods will enter the community through Stockholm and intended to be consumed in Sweden, at the office to which it belongs (eg Customs office fairs and exhibitions), while the customs office in Stockholm to carry out physical checks on goods and any inspection or investigation as it deems necessary or is requested by the bureau of customs and trade fair. In this case, customs will Stockholm to release of the goods, taking into account the information provided by the bureau of customs and trade fair, which will be submitted customs declaration for release for free circulation which the customs debt will be paid for these goods. This kind of centralized operations will improve the speed performance of customs procedures allowing, in addition to the economic operator to avoid language barriers and procedures that customs formalities in other member states involved. Centralized clearance is in place and can be theoretically applied. From a practical perspective, the only problem (pending, in fact) is related to the need to conclude protocols between member states (focusing in particular the allocation of financial resources between the two member states concerned, that member state that customs declaration and the goods are released for free circulation). Unique window. It is a portal that will create the possibility of economic operators to transmit electronically to the customs authorities all relevant information regarding customs operation (information on company, property, commercial transactions, business partner, etc..). Such information will be transmitted instantly and automatically available to all authorities involved, the relevant customs duties in the operation (eg veterinary authorities, tax authorities, etc..). This allows to simplify communication between companies and authorities, on the one hand, and between different authorities, on the other hand, shortening the maximum time needed to perform checks and obtain information and finally, the process to get released. Single administrative desk. It was created for better coordination and control structure of different organisms shares so entitled. This is to the information stored here to serve the various authorities (customs, sanitary and phyto-sanitary, etc..) To examine the contents and economic details of goods to the extent possible while at the same place, thus contributing to a better motion of goods. Modernised customs code will be implemented gradually, at the latest until 24 june 2013, with adoption and finalization of the implementing regulations and interconnection of new or improved systems in all member states. By the end of this process, the old Customs Code and Customs Regulation correspondent and Modernised Customs Code remain / are in place, the applicability of the old regulations will gradually cease as the new provisions will apply. In the Community Customs Code customs debt arises is seen from two perspectives: the birth of customs duty on import and export customs debt arises. Customs debt on importation shall be incurred through: a. free circulation of goods subject to import duties; b. placing such goods under temporary admission with partial relief from import duties.

5 A customs debt is incurred at the time of acceptance of customs declaration in question, the debtor is the declarant. In the event of indirect representation, the person on whose behalf the customs declaration is made also a debtor. When a customs declaration on one of the abovementioned schemes based on information which leads to all or part of the duties legally owed not being collected, who provided the information required to draw up the declaration and who knew or should have to have been aware that such information was false also considered debtors in accordance with national regulations. In other words, a customs debt on importation shall be incurred through: a) smuggling a community customs territory of goods subject to import duties; b) the unlawful introduction into another part of that territory of such goods located in a free zone or free warehouse. Customs duty arises when goods are smuggled, debtors are: the person who introduced such goods unlawfully, any person who participated in the unlawful introduction of goods and knew or should to have been aware that such introduction was unlawful; any person who acquired or held the goods in question and knew or ought to know, normally when purchasing or receiving goods that they were smuggled. Customs debt on importation shall be incurred through the unlawful removal from customs supervision of goods subject to import duties, customs debtors are: the person who removed the goods from customs supervision; any person who participated in such action and knew or should have been aware that the goods were removed from customs supervision; any person who acquired or held the goods in question and knew or ought to know, normally when buying or receiving the goods that they had been removed from customs supervision; where appropriate, the person required to fulfill the obligations arising from temporary storage of goods or customs procedure under which those goods are placed. A customs debt on importation shall be incurred through: a. failure of one of the obligations arising in respect of goods subject to import duties, from their temporary storage or customs procedure under which they are placed; b. compliance with a condition governing the placing of goods under the procedure or the granting of a reduced or zero rate of import duty by virtue of the end goods. Debt shall be incurred either when the obligation whose non customs debt ceases to be met or when the goods are placed under the customs procedure in question, when it is established subsequently that a condition governing the placing of goods under or the granting of a reduced or zero rate of import duty by virtue of the end goods was not in fact fulfilled. The debtor is the person who is required, depending on circumstances, either to fulfill the obligations arising, in respect of goods subject to import duties, from their temporary storage or use the customs procedure under which they were placed, or the conditions governing the placing of goods under that procedure. A customs debt on importation shall be incurred through the consumption or use a free zone or free warehouse of goods subject to import duties, under conditions other than those specified in legislation. Where goods disappear and where their disappearance can not be explained to the satisfaction of the customs authorities, customs authorities may regard the goods to be consumed or used in the free zone or free warehouse. Debt shall be incurred when the goods are consumed or are first used under conditions other than those provided by law. The debtor is the person who consumed or used and any persons who participated in such consumption or use and who knew or should have been aware

6 that the goods were consumed or used under conditions other than those provided by current legislation. Where customs authorities regard goods which have disappeared as having been consumed or used in a free zone or free warehouse, the person liable to pay customs duty is the last person known to authorities as being in possession of the goods. Is deemed to be incurred any customs duty on imports of certain goods, if the person concerned proves that the customs procedure under which goods were placed, is a result of total destruction or irretrievable loss of the goods concerned for a cause related to the nature of the goods or unforeseeable circumstances or force majeure, or as a consequence of authorization by the customs authorities. The goods shall be irretrievably lost when they are rendered unusable by any person. Also, be deemed to be incurred any customs duty on goods released for free circulation at a reduced rate of import duty by virtue of their end-use account, where such goods are exported with the approval authorities customs. When deemed to be incurred any liability in respect of goods released for free circulation at a reduced rate of import duty in view of their use for special purposes, any scrap or waste resulting from such destruction is considered to be non-community goods. When a customs debt for goods released for free circulation at a reduced rate of import duty light of their purpose, amount paid when the goods were released for free circulation shall be deducted from the customs debt. This provision shall apply mutatis mutandis where a customs debt for scrap and waste resulting from the destruction of such goods. Customs debt on exportation shall be incurred by exporting goods liable to export from the Community customs territory, included in a customs declaration. Debt shall be incurred when the customs declaration is accepted, the debtor is the declarant. In the event of indirect representation, the person on whose behalf the declaration is made also a debtor. A customs debt on exportation shall be incurred by the removal of goods liable to export from the customs territory of the community without a customs declaration. Debt shall be incurred when the said goods actually leave that territory, the debtor is: the person who removed the goods and any person who participated in such action and knew or should have know, normally that is not submitted a customs declaration, but would have to be made. Customs debt on exportation shall be incurred through failure conditions under which the goods were in the territory of the community with total or partial relief from export duties. Debt incurred after the goods reach a destination other than that for which they were allowed to leave the customs territory of the total or partial relief from export duties or, if the customs authorities may determine that time, the deadline to prove that the conditions entitling such exemption. The debtor is the declarant. In case of indirect representation, the person on whose behalf the declaration is made also a debtor. Debt shall be incurred even if it relates to goods subject to any prohibition or restriction on importation or exportation of any kind. However, there arises no customs debt in the unlawful introduction into the customs territory of the community of counterfeit money or drugs and psychotropic substances which do not fall into the economic circuit strictly supervised by the competent authorities for use in medical and scientific purposes. In the criminal law applicable to customs offenses, the customs debt arises however when, in accordance with criminal law of a member state, customs duties are established based on penalties or the existence of a customs debt shall constitute a basis for prosecution criminal. Where customs legislation provides for favorable tariff treatment of goods by reason of their nature or special exemption or partial exemption from import duties or export duties, such favorable tariff treatment, relief or exemption shall also apply in cases who was a customs debt,

7 where the behavior concerned does not prove that the negligence and other conditions were the application of favorable treatment, relief or exemption. Where several persons are liable to pay the same debt, they are severally liable to pay such debt. Unless otherwise provided in this Code, the applicable import duties or export goods shall be determined under the rules of assessment appropriate to those goods on customs debt related. When it is not possible to determine precisely when the customs debt was incurred, the date considered in determining the assessment appropriate to those goods is the customs authorities conclude that the goods meet the conditions under which a customs debt. However, when information available to the customs authorities to establish that the debt was incurred before taking that decision, the amount of import or export goods shall be determined by rules of assessment appropriate to the earliest time when existence of the customs debt resulting from the situation based on available information. The conditions to be defined by the provisions adopted under the committee, to prevent the wrongful financial advantage through deferment of the date on which the debt was incurred or entered in the accounts. A customs debt arises: the place where facts occur that generates this debt; if you can not determine that place, at the place where the customs authorities find that goods are in a situation in which the customs debt; if the goods were placed under a customs procedure which has been completed and the place can not be determined pursuant to the second indent within a specified period in accordance with the committee, the place where the goods were either placed under the procedure concerned or were introduced into the customs territory of the Community under that procedure. If the information available to the customs authorities enables them to establish that the customs debt was already incurred when the goods were in another place at an earlier date, it is considered that the debt was incurred in the place where it can establish that goods were in the earliest time when the customs debt may be established. Customs authorities are those of the member state where the customs debt is incurred or is deemed to have been incurred. If a customs authority establishes that a customs debt was incurred in another member state and the amount of that debt is less than EUR, the debt is deemed to have been incurred in the member state where the finding was made. To the extent that agreements between the Community and third countries provide for the granting on importation into those countries of preferential tariff treatment for goods originating in the Community in respect of these agreements, provided that, when they were obtained under the inward processing goods non-incorporated in the said originating goods are subject to payment of import duties, validation documents necessary to enable such preferential tariff treatment in third countries resulting from a customs debt on importation. Moment when such customs debt is considered when the customs authorities accept the export of the goods concerned, the debtor is the declarant. In the event of indirect representation, the person on whose behalf the declaration is made a debtor. The import duties corresponding to this customs debt is determined under the same conditions as in the case of a customs debt resulting from the acceptance, at the same time, the declaration for free circulation of goods concerned, the conclusion of inward. Recover the customs debt. Entry in the accounts and communication value of the debtor. Any amount of import or export duties resulting from a customs debt, "the amount of duty ', is calculated by the customs authorities as soon as they have the necessary and entered

8 by those authorities in the accounting or any other equivalent medium (entry in the accounts). This does not apply: when he was a provisional anti-dumping or countervailing duty; when the amount of duty legally due exceeds that determined on the basis of the information required; where the provisions adopted in accordance with the committee procedure exempt the customs authority required to enroll in the account an amount below a certain value. The customs authorities may not consider the amounts of duty which could not be communicated to the debtor after the time allowed. Member states shall determine the practical procedures for the accounts of amounts of duty. These rules may differ according to the customs authorities, given the conditions in which the debt was incurred, are satisfied that those amounts will be paid. When a customs debt arises from the acceptance of the goods for a customs procedure other than temporary admission with partial relief from import duties or any other act with the same legal effect as such acceptance the amount corresponding to this customs debt shall be entered in the accounts once it has been calculated and no later than the day after the goods were released the goods. However, if payment was guaranteed, the total value of rights granted in respect of goods released one and the same person within a period fixed by the customs authorities not exceeding 31 days, may be covered by a single entry in the accounts at the end of that period. Such entry in the accounts shall take place within five days of the expiry of that period. When it is provided that goods may be released subject to meeting certain conditions set by Community legislation which govern either determination of the debt or how its collection, entry in the accounts must be made within two days after the was determined or fixed amount of debt or obligation to pay the duties resulting from that debt. However, where the customs debt relates to a provisional anti-dumping or countervailing duty, duty shall be entered in the accounts within two months after publication of the regulation imposing a definitive anti-dumping or countervailing Official Journal of the European Communities. When a customs debt arises in circumstances other than those mentioned above, the duty shall be entered in the accounts within two days after the customs authorities can calculate the respective rights and determine the debtor. Deadlines for entry in the accounts can be extended: for reasons of administrative organization of member states, in particular where accounts are centralized or when special circumstances prevent the customs authorities to meet deadlines question. Such extended time limit shall not exceed 14 days. Terms set out above apply to unforeseeable circumstances or force majeure. If the amount of duty resulting from a customs debt has not been entered in the accounts or entered in a lower amount legally owed, the value to be recovered should be entered in the accounts within two days the date on which the customs authorities become aware of the situation and calculate the amount legally owed and to determine the debtor (subsequent entry in the accounts). With certain exceptions subsequent entry in the accounts is not possible if: the initial decision not to enter duty in the accounts or accounts at a value less than the amount legally owed was taken on the basis of general provisions invalidated at a later date by a court; amount of duty legally owed was not entered in the accounts as a result of an error by the customs authorities which could not reasonably be detected by the

9 debtor, it's also acting in good faith and complied with all provisions of the legislation in the customs declaration. If the preferential status of goods is determined on a system of administrative cooperation involving the authorities of third countries, the issue of a certificate by those authorities prove incorrect, this is an error which could be detected reasonable. However, issuing an incorrect certificate is not an error if the certificate is based on misrepresentation of facts by the exporter, except where, especially, it is obvious that the authorities knew or certificate issued as have known that the goods did not satisfy the conditions for preferential treatment. The debtor may plead good faith when he can demonstrate that, during the trading operations concerned, he has taken due care to ensure that all treatment conditions have been fulfilled. However, the debtor can not plead good faith if the commission published in the Official Journal of the European Communities an opinion that there are reasonable doubts concerning the proper application of the preferential arrangements by the beneficiary country in accordance with the provisions adopted procedure waive customs authorities subsequent entry in the accounts amounts of duty below a certain value. Once it has been entered in the accounts, the value is communicated to the debtor in accordance with appropriate procedures. The amount of duty payable has been entered, for guidance in the customs declaration, customs authorities may provide that it may be released only if the amount of duty indicated does not correspond to that determined by the authorities. Release of goods by the customs authorities equivalent to communication to the amount of duty entered in the accounts. Communication to the debtor can not be made after the expiration of three years from the date on which the debt is incurred. This period shall be suspended from the time an appeal, the duration of action. Where the customs debt is the result of an act, when committed may prosecute, the value may be the debtor, under the conditions specified in the provisions in force, after the expiration of three years. 3. Concept of the customs duty Customs Code of Romania Currently, the tax authorities audit activity increased, there is some type of control is different from all others. This is clearance customs control by customs authorities later realized the import of goods. Why is it special? Because the computer system used by customs authorities helps to go directly to the target. Once a mistake is discovered by the authorities, all taxpayers who have made the same mistake is identified in a few hours and check in a few weeks at most. And now the really important question: due to the taxpayers, really, established additional customs duty during the inspection? The correct answer is: "not always". Despite the widespread perception that the customs declaration is, in fact, an "affidavit", concluded the sole risk of the importer and no responsibility for the customs authorities, the European Court of Justice ruled otherwise in cases where shown that importers have acted in good faith. The rationale for the above is the fundamental difference between a customs declaration and submission of any other tax (eg VAT return). Before a customs declaration is accepted in most cases, the customs authorities verify the information contained in it. I checked all the information on which was determined customs value (transaction value, ancillary charges, etc.). Declared classification and it is checked by comparing the description of goods to be

10 imported with the results of physical inspection. Is the same true of a VAT deposit, eg tax authorities are obliged to collect VAT returns require bills on which the return was completed or goods purchased from abroad to see? No. Can customs authorities to change the view after a few years after the free circulation of goods and then tell the control that made the original import formalities have been wrong and that the new customs duty calculation should be paid in full by the importer? European Court of Justice stated that "not always". The legal basis for this defense is found in art. 220 par. (2). b) of the Code Customs 2 and art. paragraph 243. (2) b) of the Romanian Customs Code 3, under which not be determined subsequently additional customs duty if: amount of duty legally owed was not entered in the accounts as a result of an error by the customs authorities, could not reasonably be detected by the debtor, it in turn acting in good faith and complied with all provisions of the legislation on the customs declaration. What are cases where it may be that legal rights were not assessed properly due to importation as a result of an error by the customs authorities? Existing case law the European Court of Justice provide details in this regard. For example, customs authorities are considered errors (also known as "passive behavior"), where the customs authorities raised no objection to the classification of goods for a large number of imports and over a long period of time, although a direct comparison between the customs classification of goods declared and explicit description would allow identification of an error classification (European Court of Justice 250/1991 "Hewlett-Packard"). In what cases it can be argued that such an error could not be observed by the importer? Again, the European Court of Justice provides details. The following are examples where an importer can be argued that an error could not be spotted by himself (European Court of Justice 348/1989 "Mecanarte"): if the error is a matter of interpretation, ie when there is clear and specific guidelines in the law; if an importer has produced several identical operations / similar in the past for the corresponding customs duties have not been calculated correctly and customs authorities have never raised objections to these errors; if the importer for the first time dealing with import operations or new procedures (eg, end-user procedures). European Court of Justice matter? We believe so. First, the European Court of Justice decisions in customs legislation binding on all member states, including Romania. Second, access to the European Court of Justice for Romanian taxpayers was clearly regulated by the publication of Law 390/2009 in november 2009 (article 2. (2) of law 340/ provides that an interested party in a process in Romania has the automatic right to request the European Court of Justice opinion, before any Romanian court to issue a decision can not be challenged). What is customs duty? Given the old Romanian Customs Code, customs duty was defined as "a person required to pay import or export" 5. The new Customs Code of Romania, customs duty defines as "a person required to pay the amount of import or export" 6. 2 Regulation (EEC) no. 2913/1992 the Council of 12 October 1992 establishing the Community Customs Code 3 Law no. 86/2006 on the Customs Code of Romania, published in Official Gazette no. 350 / Law no. 340/2009 on Romania's making a declaration pursuant to Art. 35 paragraph (2) of the Treaty on European Union, published in Official Gazette no. 786 / Law no. 141/1997 art. 3 letter. l) of the Customs Code of Romania, published in Official Gazette no. 180 / , as amended 6 Law no. 86/2006 art. 4 point 13 of the Customs Code of Romania, published in Official Gazette no. 350 /

11 In these conditions we define the customs duty as requiring a person to pay import or export. The main innovations of the new customs code was also included in the Romanian customs duty customs duty only import / export and charges having equivalent effect to customs duties (surcharges, countervailing duties etc.). The other charges were included in the customs duty (excise, VAT) before the entry into force of the new Romanian Customs Code, is currently the regime established by the Tax Code and Tax Procedure Code. Debt shall be incurred in all cases where imported goods entering our country entering the economic cycle through the procedures of customs laws. Customs duty is formed through non-compliance established by the Customs Code of Romania on the retention, supervision or use of goods not received a customs procedure or not used in accordance with the conditions established for the customs procedure under which they are placed. Also, the debt shall be incurred and where goods and goods made after entering the country are guided by the office established by customs or other place designated by it and not reach their destination. For goods imported for import duties provided by law and when placing goods under a regime of temporary admission with partial relief from import duties, customs debt is incurred when registering the customs declaration. Debtor of the customs debt is deemed accepted and registered holder of the customs declaration. May be a debtor, jointly with the customs declaration accepted and registered owner and the person who intentionally provided false data entered in the declaration, which has been set incorrectly customs debt. Debt shall be incurred if the goods are removed from customs supervision or for goods in a free zone to disappear, consumed or used under conditions other than those provided for in customs regulations applicable in that area, the customs debt taking birth at that time. When the debt was incurred for goods that have or could have benefited from low import duty, the amount payable is that resulting from reduced duty. It applies to the customs debt arises of scrap and waste resulting from destruction of goods benefiting from reduced duties. Debt shall be incurred and when it refers to goods prohibited or restricted by any kind of import. Customs duty may arise either release and directions established by customs or excise and customs operations to the county by the staff of the physical and documentary control compartment or after the release of the statute of limitations (five years) by the staff of the offices of the subsequent control of the regional departments and operations for the Customs Excise and Directorates county Excise and customs operations. Limitation period of five years covered by the Customs Code of Romania 7, may be extended if special laws that provide the facilities and the period for which facilities were granted more than five years. The customs authority is entitled, ex officio or at the request of the declarant, in a period of five years after release, modify the declaration. In the period of five years, the customs check any documents, books and records relating to goods cleared or to subsequent commercial operations in relation to such goods. Control can be done at the declarant, of any other person, directly or indirectly from a professional in those operations or any other person in possession of these documents or have information about them. It can also be made and physical control of goods, if they exist. When, after re-examination after the control declaration or later, that the provisions governing the customs procedure concerned have been applied based on inaccurate or incomplete information, the customs authorities take measures to rectify the situation taking into account new elements available. 7 Law no. 86/2006 art. 100 of the Customs Code of Romania, published in Official Gazette no. 350 /

12 Customs authority sets the document necessary to rectify the situation model and instructions for filling it. If it is found that a customs debt was incurred or amounts paid were in addition, the customs authorities take measures to collect or refund minus differences in the amounts overpaid, under the law. In the subsequent verification of the declarations, the customs authority establishes and differences more or less on other taxes due the state customs operations, taking measures to collect the minus observed differences. Divergences of such taxes shall be refunded according to the legislation governing them. Customs duty in whatever form that arises (for import, export, removal of the duty, then control etc..) Shall result in amounts owed to the state (Table 1). Table 1. Amounts owed by type of fraud 2009 Identified types of commercial fraud Amounts recorded (thousand) Customs value 15,004 charging 12,279 Origin (preferences) 10,921 Tax relief 20,137 Evasion of duty 24,136 Economic tax regimes 28,123 Other 32,390 proceeds as shown in Table 2. Table 2. Proceeds on the types of fraud 2009 Identified types of commercial fraud Amounts recorded (thousand) Customs value 15,004 charging 12,279 Origin (preferences) 10,921 Tax relief 20,137 Evasion of duty 24,136 Economic standstill arrangements 28,123 Other 32, Conclusions Proper application of sanctions offenses is generated by good knowledge of all applicable offenses in an area (namely customs) coupled with the ability to frame an act committed by guilt. As in other spheres of activity, and customs contravenţionalitatea is favored by different causes. Among the causes that favor contravenţionalitatea may be possible interpretation framework. This case may be favored by a number of conditions such as clarifying the meaning of the existing legal framework, lack of the analytical framework, aspects very similar in shape but totally different meaning. REFERENCES Chipăilă I., Ştefan C., Gutiu V., (2007) Procedura Contravenţională, Editura Sitech, Craiova

13 Drăghici C., Iacob A., Drăghici C. V., (2008) Drept Contravenţional, Editura Sitech, Craiova Găină A. M., (2009) Drept fiscal şi procedură fiscală, Editura Universul Juridic, Bucureşti Mladen C., (2008) Drept Vamal Comunitar, Editura Sitech, Craiova Stoica, C., Caraiani, G., (2008) Politica vamală. Rolul politicii vamale în reglementarea şi liberalizarea relaţiilor economice europene şi internaţionale, Editura ProUniversitaria, Bucureşti xxx, (1997) Legea nr. 141 / 1997 privind Codul vamal al României, publicată în Monitorul Oficial al României nr. 180 / , cu modificările ulterioare xxx, (2006) Legea nr. 86 / 2006 privind Codul vamal al României, publicată în Monitorul Oficial al României nr. 350 / xxx, (2004) O.G. nr. 92 / 2003 privind Codul de procedură fiscală, aprobată prin Legea nr. 174 / 2004, publicată în Monitorul Oficial al României nr. 560 / , republicată cu modificările şi completările ulterioare xxx, (1992) Regulamentul (CEE) nr / 1992 al Consiliului, din 12 octombrie 1992, de instituire a Codului Vamal Comunitar xxx, (1993) Regulamentul Comisiei (CEE) nr / 1993, din 2 iulie 1993, de stabilire a unor dispoziţii de aplicare a Regulamentului Consiliului (CEE) nr / 1992 de instituire a Codului Vamal Comunitar xxx, (2001) Regulamentul de aplicare a Codului vamal al României, aprobat prin H.G. nr / 2001, publicat în Monitorul Oficial al României nr. 735 / xxx, (2006) Regulamentul de aplicare a Codului vamal al României, aprobat prin H.G. nr. 707 / 2006, publicat în Monitorul Oficial al României nr. 520 /