EY helps clients create long-term value for all stakeholders. Enabled by data and technology, our services and solutions provide trust through assurance and help clients transform, grow and operate.
At EY, our purpose is building a better working world. The insights and services we provide help to create long-term value for clients, people and society, and to build trust in the capital markets.
Emergency Ordinance no. 84/2023 on the establishment of a coordinated consultation and reaction mechanism in the context of the implementation of the export authorisation system introduced by Ukraine for agricultural products
On October 16, 2023, it was published in the Official Gazette no. 929 Emergency Ordinance no. 84/2023 on the establishment of a coordinated consultation and reaction mechanism in the context of the implementation of the export authorisation system introduced by Ukraine for agricultural products applicable until 31 December 2023.
Among the most important provisions of the Emergency Ordinance we mention:
This mechanism is implemented in order to guarantee the quality and quantity of agricultural products imported from Ukraine and will be applied to imports of the following agricultural products:
wheat and meslin, CN code 1001 99 00;
corn, CN code 1005 90 00;
rapeseed or wild rapeseed, whether or not crushed, CN code 1205 10 90, 1205 90 00;
sunflower seeds, whether or not crushed of CN code 1206 00 91, 1206 00 99.
These agricultural products will be imported from Ukraine only on the basis of an agreement for the release for free circulation and use in/on the territory of Romania by economic operators with their registered office and working point(s) on the territory of Romania, carrying out activities in the following economic sectors: 1041 - Manufacture of oils and fats, 1061 - Manufacture of milling products, 1091 - Manufacture of farm animal feed, 014 - Livestock farming.
In order to obtain the agreement, economic operators need to submit an application to a commission from the Ministry of Agriculture and Rural Development, which will be approved by order of the Minister of Agriculture and Rural Development, together with a series of documents such as:
copy of the B.I./C.I. of the legal representative;
copy of the certificate of registration with the National Trade Register Office/National Register of Associations and Foundations or of the act based on which it carries out its activity, certified for conformity with the original;
copy of the certificate issued by the National Trade Register Office, certified for conformity with the original;
relevant documents considered useful by the economic operator, namely proof of origin of agricultural products and purchase invoices;
a declaration on oath of the stocks of products that are the subject of the request, existing on the date of the declaration, accompanied by supporting accounting documents.
Among the obligations of economic operators importing agricultural products from Ukraine we mention:
providing a sample of the product to be imported to the National Sanitary Veterinary and Food Safety Authority ("ANSVSA"). Based on the quality certificate issued by ANSVSA, the agreement for release for free circulation will be issued, which can only be used by the holder;
sending, within 10 days at the latest, to the competent ministry, any modification compared to the data entered in the application for issuing the agreement, in the attached documents, as well as in the agreement, arising after its issuance.
After obtaining the agreement, at the time of release for free circulation, ANSVSA takes samples of agricultural products to be released for free circulation in Romania, when the seal is lifted by the customs authority, to determine their quality, at the expense of the economic operator, and verifies whether it has the same qualities provided in the quality certificate. After obtaining the analysis report with conforming result, agricultural products can enter the processing/feeding/animal feed circuit.
Importing without holding an agreement or using on the territory of Romania the agricultural products listed above that are imported from Ukraine, for purposes other than those mentioned in the agreement, constitutes a contravention sanctioned with a fine from 50,000 lei to 100,000 lei, as well as with complementary sanction of the suspension of the right to request the issuance of other agreements.
How does the above influence your company's activity?
If you are importing agricultural products listed above from Ukraine, we recommend that you analyze the implications of the new regulations and prepare the necessary documents and information to obtain the import permit.
The EY team is available for further details on the above and can provide you with the necessary support to reach the agreement.
Prepared by:
Daniela Neagoe - Senior Manager, Indirect Tax
Mihai Petre - Director, Indirect Tax
For additional information, please contact:
Alex Milcev - Tax & Law Leader Romania & Moldova
Georgiana Iancu, Partner - Leader of the Indirect Tax Department