In the draft law it is established that the vehicles used by units of the penitentiary administration system will be exempted from paying the environment stamp. The Prison Administration System is composed of the National Administration of Penitentiaries, which subordinates a total of 47 subordinate units.

The approval from the Government of the above-mentioned draft law is the first step in the legislative process, following that, after the approval by the Government to be submitted to Parliament for debate and approval, then promulgated by President Decree and subsequently published in the Official Gazette.

In the current form of the Emergency Ordinance, the environmental stamp applies to vehicles of categories M1, M2, M3 and N1, N2, N3, being exempted from this obligation:

a)     vehicles belonging to diplomatic missions, consular offices and their members, as well as other foreign organizations and individuals with diplomatic status, which operate in Romania;

b)    vehicles specifically modified in order to be lead by people with disabilities, and in order to take over and transport persons with severe disabilities, as these individuals are defined in Law no. 448/2006 on the protection and promotion of rights of persons with disabilities, republished, with subsequent amendments;

c)     vehicles for use by the armed forces, state security forces, police, gendarmerie, the border police and firefighters, as well as those for the transport of preschoolers and students;

d)    vehicles intended for ambulance services and medicine, special vehicles properly equipped for emergency aid as well as special vehicles for extrication services and firefighting.

Also, under the current regulations, environmental stamp is not paid when vehicles are:

a)     classified in the category of historic vehicles;

b)    granted to educational institutions, health and culture ministries, other public administration bodies, employers and workers representative structures at national level, associations and foundations of public utility, by foreign governments, international organizations and non-profit organizations and charities, by donations directly funded through grants, as well as from scientific and technical cooperation programs;

c)     transferred free of charge from public authorities or institutions to other public authorities or institutions;

d)    confiscated or entered, according to the law, in the private property of the state and gratuitous give, in accordance with the legal provisions in force;

e)     for sport competitions, as defined in the laws in force;

f)     acquired by inheritance, if it occurred within 2 years of the date of opening the succession;

The competent fiscal body calculates the amount of the stamp, based on documentary evidence resulting from acquiring ownership of the vehicle and stamp calculation elements, filed by the taxpayers who intend to carry registration or transcription of ownership of the run vehicle. The lei value of the stamp is determined based on the exchange rate of the euro established in the first working day of October of the previous year and published in the Official Journal of the European Union.