Import taxes and their impact on Romanian companies

How customs decisions can be challenged and the role of a tax lawyer in Romania in safeguarding company interests

The Trump Administration has announced that new import taxes will come into force on imports from countries such as China, Mexico, and Canada. These measures will lead to higher prices for goods entering the United States, but their effects will also be felt in Europe, including Romania. Even though our country is not on the blacklist, Romanian companies may be indirectly affected. The Romanian Law Firm Pavel Mărgărit and Associates provides specialized legal assistance in challenging decisions issued by customs or tax authority in Romania, including those regarding the imposition of additional duties, import taxes in Romania or other restrictive measures. In this context, a tax lawyer in Romania and a business tax lawyer in Romania offer legal consultancy and representation to protect the economic interests of companies, ensuring that any customs or tax disputes are managed properly and efficiently, minimizing financial and administrative risks.

Tax law attorney in Romania. How can a Customs Decision Be Challenged in Romania?

In Romania, challenging a decision issued by the customs authority requires filing an administrative complaint, which must be submitted to the authority that issued the decision. This can be done within 45 days from receiving the notification of the decision or the administrative act that determined the customs obligation. At this stage, individuals or company in Romania that consider themselves harmed by the imposition of an incorrect customs duty, the misclassification of goods, or any abusive customs decision may submit a written complaint. The complaint must be substantiated with supporting documents such as commercial invoices, customs declarations or transport documents. Additionally, those contesting a customs decision may argue that the decision is legally incorrect based on customs regulations or applicable trade treaties. The customs authority will review the complaint and issue a response. If the complaint is rejected, the next step involves taking the matter to court. The Romanian Law Firm Pavel, Mărgărit and Associates recommends seeking the services of a tax lawyer in Romania or a business tax lawyer in Romania as the procedure for challenging decisions issued by customs authorities follows specific steps to ensure the rights of affected parties. The challenge process can be quite complex due to the numerous regulations governing customs law and international trade. Therefore, it is essential for companies or individuals facing such situations to consult with lawyers specialized in customs and tax law in Romania who can provide legal assistance and represent their interests before the authorities or courts.

Tax lawyer in Romania. Challenging a customs decision in court

Legal action must be filed within 30 days from receiving the response to the administrative complaint. The court will analyze the legality of the customs authority’s decision and verify whether it complies with current legislation. If the trial court rules in favor of the party contesting the customs decision, the authority will be obliged to take appropriate corrective measures. Otherwise, the dissatisfied party may file an appeal with the Court of Appeal within 15 days from the notification of the ruling. The Court of Appeal will thoroughly assess whether the Tribunal correctly applied the law and may uphold or amend the decision.

“All these international tax updates in Romania can represent a real challenge for a company in Romania. Even if not directly targeted, companies can be indirectly affected through supply chains, increased costs or customs delays. Adapting to this new global context requires a sound understanding of international trade regulations and a correct interpretation of applicable legal provisions. With the support of a lawyer for taxes in Romania or tax attorney in Romania, risks can be significantly reduced, allowing companies to remain competitive and compliant with current requirements,” said Dr. Av. Radu Pavel, Managing Partner of the Romanian Law Firm Pavel, Mărgărit, and Associates.

Tax attorney in Romania. Types of decisions issued by customs authorities

Customs authorities in Romania may issue several types of decisions, depending on the nature of the control and the findings. The most common are decisions to regularize additional tax obligations. These arise after a customs inspection during which inspectors find that certain customs duties and import taxes in Romania, such as VAT or import duties, were omitted or incorrectly declared and issue a decision imposing the payment of the resulting differences.

Authorities may also issue decisions concerning the application of customs or other import taxes in Romania in cases of suspected undervaluation of goods or incorrect declaration of origin. Additionally, when a company requests the reimbursement of overpaid or erroneously paid customs duties, the authority may issue a decision rejecting the request if the legal conditions are not met.

Furthermore, sanctioning decisions may be issued, including fines and other contravention measures, when violations of customs regulations are found. Customs authorities may also implement administrative control and monitoring measures, including the temporary detention of goods or refusal of entry into the country if there are suspicions regarding the legality of the import. All these decisions can be challenged with the help of a lawyer specialized in customs andtax law in Romania or a tax attorney in Romania.

A company in Romania must be prepared to efficiently manage the potential legal and tax implications. From understanding the impact on its own commercial operations to challenging customs or tax decisions in Romania, it is essential to act promptly and with the proper documentation. The Romanian Law Firm Pavel Mărgărit and Associates provides specialized consultancy at every stage, from risk analysis and tax compliance to the drafting and submission of administrative complaints and representation in court. With a team of lawyers specialized in tax law in Romania, customs litigation and international trade, we ensure the protection of our clients’ interests by reducing financial risks and maintaining legal stability in the context of increasingly complex regulations.Pavel, Margarit and Associates Law Firm is one of the top law firms in Romania, providing high-quality legal services. The firm’s clients include multinational and domestic companies of great magnitude. In 2024, the law firm’s success stories brought it international recognition from the most prestigious international guides and publications in the field. As a result, Pavel, Margarit and Associates Law Firm ranked 3rd in Romania in the Legal 500’s ranking of business law firms with the most relevant expertise. The law firm is internationally recognized by the IFLR 1000 Financial and Corporate 2024 guide. Additionally, Pavel, Margarit and Associates Law Firm is the only law firm in Romania recommended by the international director of Global Law Experts in London in the Dispute Resolution practice area. All relevant information about Pavel, Margarit and Associates Law Firm can be found on the website www.avocatpavel.com.