​Many Romanians come from vacation and carry with them in their luggage various goods from third countries, i.e. not from the EU or the European Economic Area. Fiscal consultant Adrian Benza analyzed the order of the Romanian Customs Administration (476/2023), which regulates what is considered an accidental good.

First, natural persons who enter the territory of the European Union with non-commercial goods, in small batches, are exempt from VAT.

According to Benzi, the order establishes that goods in the personal luggage of travelers are incidental goods of a non-commercial nature, if the frequency of import of these goods into Romania exceeds a 7-day period between 2 imports, for the same traveler.

Those goods in travelers’ luggage originating from third countries are not considered accidental imports of goods, if:

• Entry frequency – the number of entries per day;

• The same traveler imports goods to the territory of Romania from third countries, in a shortened period of 7 days compared to the previous import.

“In these two situations, when importing goods into the territory of Romania, the traveler must pay VAT for these imported goods, and if the goods belong to the category of excise goods, excise duties will also need to be paid. “, – noted the fiscal consultant.