IOR Services in Romania

Importing into Romania requires the right importer setup, customs route, VAT requirements, and product compliance. IOR support can help review these requirements before your shipment moves. The right documents and import structure can be planned before dispatch.
We make importing into new countries simple. You ship your products, and we manage the import requirements.
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Lane Availability

Active and reliable

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Key Authorities

RCA, ASRO

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Languages

Romanian

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Our Service Scope

End to End IOR

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Avg. Clearance Time

2-4 business days

Trade with Confidence

Why One Union Solutions is trusted with leading technology brands in Europe, Romania

We navigate the logistics, regulations, and compliance, connecting global businesses to a growing digital economy. We help you import compliantly, reduce risks, and accelerate your time to market.

Can a non-Romanian business import B2B equipment into Romania?

Possibly — without the seller setting up a Romanian company. An EORI number or a DDP term is not enough on its own. Before the goods leave, the parties must agree who can lawfully be the declarant and importer, which customs-representation model applies, where the goods will enter or leave transit, how duties and import VAT will be paid and treated, and whether product or road-transport rules add extra duties.

Import into Romania is handled by the Romanian Customs Authority (AVR) through the national import system (SNI). That process produces a DVI and an MRN. Romania’s standard VAT rate is 21% from 1 August 2025. Certain international road movements fall under RO e-Transport reporting and may need a UIT code.

One Union Solutions reviews that route and may accept the IOR Service role for qualified B2B shipments through its country-specific operating structure. Acceptance depends on the product, origin, value, end use, documents, parties and logistics path. Romanian Customs and other authorities keep all decision-making powers.

When we accept a shipment, One Union Solutions provides the IOR Service role through its own country-specific operating structure. We do not pass the legal importer role to an unrelated local IOR Service partner. The company details, legal authority, and written permission to act are shared when we onboard a qualified shipment. They are not published on this page.

This service is for business-to-business equipment movements where the seller, buyer or project team cannot confidently say who will take the Romanian import role. Use it before a sales promise becomes a customs problem.

Common qualified scenarios include:

  • A non-EU seller has a Romanian customer but no suitable EU importing entity.
  • A global technology vendor must deliver servers, networking, telecom or data-centre equipment to a Romanian site.
  • A project uses DDP, but the named seller cannot assume it is eligible to clear the import.
  • Demo, loan, replacement or return equipment needs a procedure matched to its intended use and re-export plan.
  • Goods will move under external transit to Romania rather than be released at the first EU border.
  • The consignee will receive the goods but will not act as customs importer.

Escalate early if goods have already arrived without an agreed importer, written permission to act, or document pack; the product identity, tariff code, origin, value or end use cannot be evidenced; the deal involves sanctioned parties, prohibited goods or unresolved export-control restrictions; required conformity, language, registration, licence or environmental steps are incomplete; the request assumes zero duty, automatic VAT recovery or a promised clearance date; or the movement is consumer, personal-effects or otherwise outside the agreed B2B service scope.

What must be settled before the goods leave

Romania applies the Union Customs Code, EU tariff and product rules, plus national systems and practical filing rules. Plan the route around this actual shipment — not around a generic IOR Service label.

Who is eligible to declare? A customs declarant usually must be established in the EU, with some specific exceptions. Direct and indirect representation create different duties. In indirect representation, both the declarant and the person represented can be customs debtors. Union Customs Code

Which EORI is used? EORI identifies economic operators in EU customs systems. Romania can give an EORI to a non-EU operator in defined cases, but the number alone does not make that operator eligible to be the declarant for every import. Romanian public service, Romanian Customs Authority

Where does import occur? Direct entry into Romania, release in another EU country, and external transit to Romania are different routes. The customs office, declarations, guarantee and tax results must match how the goods actually move. Medical-device registration in the national database, European Commission — WEEE

Are the goods admissible? Check the tariff code, origin, customs value, sanctions, product markings, technical documents, labels, and any licences or environmental duties before the goods leave. European Commission — TARIC, Your Europe — CE marking

Can the Romanian road leg move? Certain international road movements fall under RO e-Transport reporting and may need a UIT code. Scope depends on the parties, vehicle and consignment facts, so check the road leg before movement starts.ANAF — RO e-Transport guide

How will VAT and duty be handled? Romania’s standard VAT rate is 21% from 1 August 2025. The duty, VAT base, payment method and any right to deduct depend on classification, origin, value and the deal structure.ANAF — Romanian VAT rates ,calculation of customs duties and customs value

An EORI is an identifier, not an importer licence. DDP is a delivery term. It is not proof that the seller may act as customs declarant. Both can be part of a valid route, but neither answers the legal-role question by itself.

In this assessment, the terms mean:

  • Importer of Record (IOR) Service  — the party accepted into the deal as importer/declarant under the agreed structure, responsible for defined customs and compliance duties. “IOR Service” is business shorthand, not a standalone Romanian licence. Romanian/local wording: importator; the precise legal role depends on the declaration and the deal.
  • Declarant — the person who files a customs declaration in their own name, or in whose name it is filed. Romanian/local wording: declarant.
  • Customs representative — a person appointed to carry out customs acts. Direct representation is in another person’s name. Indirect representation is in the representative’s own name for another person. Romanian/local wording: reprezentant vamal; reprezentare directă / indirectă.
  • Customs broker — a service provider that prepares or files declarations. Using a broker does not, by itself, transfer the importer role or all liabilities. Romanian/local wording: comisionar în vamă / broker vamal.
  • Consignee / buyer — the delivery recipient or commercial purchaser. Either may be different from the customs importer. Romanian/local wording: destinatar / cumpărător.
  • DDP — an Incoterms® 2020 rule that splits delivery costs, risks and import-clearance duties in the contract. It does not override customs law or make an ineligible seller the declarant. Incoterms® 2020 Also called Delivered Duty Paid.

Customs route also changes the plan:

  • Outside EU → direct entry and release in Romania – A Romanian import declaration is in scope, plus importer/declarant eligibility, EORI, SNI, tariff/value/origin, VAT and product checks.
  • Outside EU → first EU border → external transit → Romania – Transit and guarantee data must match the Romanian import office. Release into free circulation waits until the Romanian declaration.
  • Outside EU → released into free circulation in another Member State → Romania – There is generally no second customs import on arrival in Romania. The first import, VAT chain, evidence and Romanian movement duties still need analysis.
  • Union goods moving to Romania – No import declaration merely because the goods enter Romania. VAT, reporting, product and RO e-Transport questions may still apply.

How we work from enquiry to records after clearance

Each stage produces a written result based on evidence. If a required fact is missing, the shipment stays on hold. We do not force it into an unsuitable route. The first assessment needs enough information to identify the route and red flags. Company records, identity documents and other sensitive files should only be requested through a secure channel after this first check.

  1. Scope – The client supplies parties, product, origin, value, destination, Incoterm and target date. One Union Solutions checks if the service fits, screens sanctions exposure, and checks shipment control. The main risk is no eligible or supportable role, or prohibited or unsupported goods. The output is proceed, request facts, escalate or decline.
  2. Route – The client supplies entry point, mode, transit plan, final delivery and the Romanian road leg. One Union Solutions maps direct import, first-EU release or an external-transit route. The main risk is the wrong customs office, duplicate import assumptions, or missing ENS/transit/UIT steps. The output is a route and responsibility map.
  3. Goods – The client supplies model/part numbers, functions, materials, origin and technical documents. One Union Solutions reviews classification evidence and product-rule triggers. The main risk is an incorrect code, missing CE/DoC/labels, or licence or environmental duties. The output is a product evidence checklist and unresolved questions.
  4. Tax and value – The client supplies invoice basis, assists, freight/insurance, related-party facts and the sale chain. One Union Solutions tests customs-value inputs, tariff measures and VAT funding/treatment. The main risk is understatement, omitted additions, unfunded debt or an unsupported recovery assumption. The output is a cost model with qualifications — not a guaranteed assessment.
  5. Onboarding – The client supplies corporate/KYC records, written permissions and agreed commercial documents via a secure channel. One Union Solutions  completes due diligence, discloses the operating structure and agrees responsibilities. The main risk is unverified parties, inadequate authority, or a mismatch between contract and declaration. The output is conditional written acceptance and dispatch controls.
  6. Execution – The client supplies the final invoice, packing list, transport data and unchanged goods. One Union Solutions coordinates the agreed importer/customs workstream and keeps records. The main risk is last-minute changes, carrier-data gaps, inspection or authority intervention. The output is submission/clearance records and delivery hand-off, subject to authority decisions.

Stage 1 enquiry information should include seller, buyer, consignee and end-user countries and roles; product category, description, model/part numbers and intended use; country of origin, dispatch country and manufacturer; estimated customs value, currency and commercial/loan/return basis; Incoterm, transport mode, entry point and proposed Romanian delivery route; approximate shipment date and whether goods have already moved; and known CE, radio, medical, environmental, licence or sanctions flags.

Stage 2 secure due diligence may include a draft commercial invoice and packing list; technical specifications, product photographs and model-level evidence; EU declarations of conformity, test evidence, labels and instructions where applicable; origin evidence, valuation support, assists and related-party information; corporate/KYC records, written permissions and authorised contacts; licences, registrations, authorisations or end-use statements where relevant; and, for returns, repairs or temporary use, prior export/import records and a re-export plan.

Security rule: do not attach identity documents, bank records or confidential contracts to the first enquiry. The assessment team will give you the approved secure channel if the enquiry qualifies.

Customs clearance does not fix a product-compliance gap

Classification and product rules should be checked at model level. A purchase-order description such as “IT equipment” is not enough to show which duties apply.

  • Servers, storage and network hardware – Before shipping, check the model list, function, power specifications, origin, CE/DoC where covered, labels, manuals and WEEE/packaging facts. EU harmonisation rules may apply. WEEE and other producer-responsibility roles depend on how goods are placed on the Romanian market. Your Europe — CE marking,European Commission — WEEE  This is a common service fit when documentation, value, end user and route are stable.
  • Wi-Fi, cellular, Bluetooth or other radio equipment – Before shipping, check the EU declaration of conformity, CE marking, frequency/function data, importer information and Romanian safety/instruction language where required. Romanian radio-equipment rules and ANCOM enforcement apply.  Romanian radio-equipment rules Specialist review is needed before acceptance. Undocumented radio functionality can block dispatch.
  • Medical devices or equipment with medical claims – Before shipping, check device classification, CE and conformity evidence, economic-operator roles, UDI/registration evidence and Romanian requirements. The EU medical-device framework plus ANMDMR national database/market duties apply. National registration is not an approval.  medical-device registration in the national databaseThis needs enhanced review. Acceptance only after the responsible economic operators and registrations are clear.
  • Batteries, electrical/electronic equipment and packaging – Before shipping, check weights, chemistry/material, producer identity, market-placement model and take-back/reporting arrangement. WEEE and Romanian environmental-fund/producer-responsibility duties can arise separately from customs. European Commission — WEEE An environmental-responsibility map is required. IOR Service does not automatically accept producer duties.
  • Steel or aluminium racks, housings and infrastructure – Before shipping, check CN code, net mass, composition, origin and supplier emissions data where the code is potentially in scope. The CBAM definitive regime applies from 1 January 2026 to specified goods. Importer/declarant authorisation and reporting depend on scope and thresholds. CBAM definitive regime Screen the CN code before quote. CBAM scope can change the eligible importer structure.
  • Used, repaired, replacement or demo equipment – Before shipping, check serial numbers, condition, ownership, prior movement records, reason for movement and re-export/disposal plan. Customs procedure, value and product/waste characterisation must match the facts. This is a case-by-case procedure review. Do not ship as “no commercial value” without a defensible value.

CE is not a universal customs certificate – It applies only where specific harmonised EU legislation requires it. The manufacturer remains responsible for the conformity assessment, technical file and declaration. The importer may have extra verification and identification duties. Your Europe — CE marking

Classification, origin, value, duty and VAT

No country page can fairly quote one duty rate for every shipment, or promise import VAT recovery. The model must be built from the actual goods and the actual deal. One calculation depends on four evidence sets.

Classification

The commodity code decides the tariff measures and many product or policy flags. TARIC is the working EU tariff database. A Binding Tariff Information decision can give EU-wide legal certainty for a specific classification, generally for three years. European Binding Tariff Information

Origin

Non-preferential origin drives measures such as quotas, trade defence and marking. Preferential duty treatment needs the relevant agreement and valid origin proof. The dispatch country is not automatically origin.

Customs value

Transaction value is the main method where its conditions are met, then adjusted for required additions and deductions. Freight, insurance, assists, royalties or related-party factors can change the base. calculation of customs duties and customs value

Tax treatment

Duty measures flow from code, origin and value. Romania’s standard VAT rate is 21%, with reduced rates for defined supplies. Payment, evidence and any right to deduct depend on the taxable chain. They cannot be assumed. Romanian VAT rates

Budgeting rule

a first estimate is not a binding customs decision. Keep a contingency for classification changes, exchange rates, customs-value adjustments, inspection, storage, licences and carrier costs. Where classification is material and uncertain, consider a BTI application before repeated imports.

Who supplies facts, who files, and when we pause

A service agreement can split work between the parties. It cannot bind Romanian Customs, other regulators, carriers or inspection bodies, and it does not remove legal liability set by law.

Product facts – The client/product owner provides complete, accurate model, origin, value, end-use and compliance evidence, and discloses changes. For an accepted shipment, One Union  Solutions tests the pack for the agreed route and raises gaps, relying on authenticated client/manufacturer facts. Authorities may request evidence, sample or test goods, reject documents or take enforcement action.

Importer/customs structure – The client confirms parties, contracts, Incoterm, consignee and payment flows, and signs written permissions. One Union Solutions assesses role eligibility, discloses the operating structure during onboarding, and coordinates the agreed declaration path. Customs decides whether the declaration, representation and evidence are acceptable.

Classification, origin and value – The client supplies defensible technical/commercial records and origin evidence. One Union Solutions coordinates classification/value review and records qualifications, and escalates uncertainty or a BTI need. Customs can verify or change declared treatment and assess debt, interest or penalties.

Product compliance – The manufacturer/product owner remains responsible for genuine conformity evidence and required corrective action. One Union Solutions checks agreed importer-facing evidence and refuses unsupported products. It does not become manufacturer by default. Market-surveillance bodies decide admissibility and enforcement.

Transport data – The client provides accurate route, carrier, vehicle/consignment data on time. One Union Solutions identifies agreed ENS, transit and RO e-Transport dependencies and coordinates only the tasks expressly in scope. The carrier/forwarder controls physical movement. Authorities control risk routing and inspection.

Timing – Do not dispatch until conditional written approval and a final document freeze. One Union Solutions  sets readiness gates and communicates known holds. No provider controls inspection, system outage, congestion, licence review or final release time.

One Union Solutions can handle shipment qualification and importer-role assessment; EORI, customs-representation and SNI workflow planning for the accepted structure; document, tariff, value, origin and product-trigger review coordination; duty/import VAT funding and accounting workflow agreed in writing; customs and logistics coordination, exception management and record pack; and RO e-Transport dependency identification and task allocation.

What remains conditional or outside control includes the final authority classification, valuation, inspection or release decision; a promised clearance or delivery date, zero duty or VAT recovery; manufacturer conformity duties or unsupported product claims; licences, registrations or environmental roles not expressly accepted; carrier safety/security filings and physical performance unless expressly scoped; and changes made after the document and product freeze.

Catch these issues before the truck, aircraft or vessel moves:

  • SNI data mismatch – Invoice, packing, transport and DVI data must identify the same goods, parties and quantities. Last-minute commercial changes can invalidate the prepared declaration and delay MRN acceptance.
  • First-entry confusion – The first EU border is not always the import office. If external transit is intended, it must be created and discharged correctly. If goods are released earlier, the Romanian leg is no longer the same customs import.
  • UIT assigned too late – Where RO e-Transport applies, the reporting party, route and UIT workflow must be allocated before the Romanian road movement. Do not assume a broker or IOR Service owns the filing unless that is agreed.ANAF — RO e-Transport guide
  • Generic CE evidence – A supplier “CE certificate” without the correct model, applicable legislation, declaration and supporting technical evidence may not prove conformity.
  • DDP role gap – The seller may promise DDP while no eligible importer/declarant has accepted the customs role. Fix that conflict in the sales and logistics documents before dispatch.
  • Sample or return undervaluation – “No commercial value” does not mean no customs value. Samples, warranty replacements, repairs and loans need a defensible value and a procedure matched to the intended use.

We may decline or pause a shipment where the parties or end use fail screening; goods are prohibited or outside service scope; classification, origin, value or product identity cannot be evidenced; required licences/conformity steps are incomplete; the funding structure is not agreed; or the goods moved before conditional acceptance.

Frequently Asked Questions

Some of your burning questions answered.

Possibly. The commercial seller can stay outside Romania, but the customs route still needs an eligible declarant/importer and a valid representation structure. A non-EU operator can obtain an EORI in defined cases. That does not remove the general EU-establishment rule for declarants, and it does not replace the need for an accepted IOR Service structure. The exact answer depends on the goods, route and deal.

No. EORI is an identification number for customs systems. It does not, by itself, give a right to act as declarant, meet product duties, fund customs debt or set VAT treatment.

An IOR Service structure sets who takes the importer/declarant role and the related compliance duties for the deal. A customs broker prepares or files customs declarations under a defined representation mandate. A broker does not automatically become the importer. An IOR Service may still use specialised customs representation for execution.

No. DDP splits delivery duties between seller and buyer under the contract. Customs law decides who may act as declarant and how representation and customs debt work. The sales term and the customs structure must match before dispatch.

There is no responsible one-size-fits-all promise. Timing depends on document readiness, declaration acceptance, risk selection, inspection, laboratory or regulatory referrals, customs debt funding, carrier availability and system conditions. The assessment can identify readiness dependencies, but Romanian authorities control release decisions.

No. Romania’s standard VAT rate is 21%, but payment and any right to deduct depend on the importer, the taxable deal, VAT registrations, evidence and accounting treatment. The route must be reviewed by appropriate tax advisers. This service page does not promise recovery.

Often. Temporary admission, inward processing, returned-goods treatment, standard import or another procedure may apply, depending on ownership, intended use, prior movement and re-export plan. Serial numbers, condition, value and previous customs records should be supplied before choosing a procedure.

If goods remain under external transit, the Romanian import can occur at the agreed Romanian customs office. If they are released into free circulation at the first EU entry point, the onward movement to Romania is generally no longer a second customs import. The first-import VAT chain, transit evidence, Romanian transport reporting and delivery documents still need to match. Before dispatch, send the product, parties, origin, value and route. The assessment will show whether an IOR Service structure is suitable and what must be settled before the goods move. Typical next steps are an initial fit and sanctions screen; a route, importer and representation map; a product, tariff, value and VAT evidence check; then secure onboarding and conditional written acceptance. Request an IOR Assessment.

Official sources used for this page

Hard customs, tax and regulatory statements are tied to primary law or official authority guidance. Operational interpretations are labelled and checked again when the shipment facts are assessed.

  1. Union Customs Code — Regulation (EU) No 952/2013: Articles 18, 19, 77, 84 and 170 on representation, customs debt and declarant eligibility.
  2. Romanian public service — assignment and modification of EORI numbers, updated 17 July 2026.
  3. Romanian Customs Authority Order 1760/2023: Romanian EORI application and supporting-document rules.
  4. ANAF — Romanian VAT rates from 1 August 2025.
  5. European Commission — EORI.
  6. European Commission — Import Control System 2 (ICS2).
  7. European Commission — TARIC and European Binding Tariff Information.
  8. European Commission — calculation of customs duties and customs value.
  9. ANAF — RO e-Transport guide.
  10. Your Europe — CE marking, last checked 17 July 2026.
  11. ANCOM — Romanian radio-equipment rules and June 2026 enforcement notice.
  12. ANMDMR — medical-device registration in the national database.
  13. European Commission — WEEE
  14. European Commission — CBAM definitive regime.
  15. International Chamber of Commerce — Incoterms® 2020.

Prepared by: One Union Solutions Trade Compliance Editorial Team. 

Reviewed by: Wahid Azeem, Trade Compliance Manager. 

Review scope: accuracy of customs roles, source links, and service limits. 

Source check: 2 September 2026. 

Update policy: review at least quarterly, and sooner after material changes to Romanian Customs systems, VAT, RO e-Transport, EU customs/product rules or service scope. 

Corrections: info@oneunionsolutions.com

Disclaimer: This page provides general operational information, not legal, tax or product-conformity advice. Rules and authority practice can change. Shipment acceptance and the final declaration route need written, fact-specific review.

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