Suspensive customs regimes cover the temporary movement of goods being exclusive of customs duties payments. Goods which are prohibited or restricted due to health protection, environmental protection and national value protection will not be placed under suspensive customs regimes.

Goods under suspensive customs regime are:

• Goods imported for various purposes, that remain the property of the external partner;
• Goods imported to stimulate export when they are created or suffer modifications;
• Goods that, for various reasons, cannot be cleared through customs immediately after they have been introduced into the country.

Suspensive customs regime is granted by the customs authority that issues an authorization establishing the conditions governing the regime.

The approval granted indicates the closing term of the suspensive customs regime.

The closing term can be extended on the basis of a special and justified request from the legal entity importing the goods with the approval of the customs authorities.

Together with the customs declaration for goods under suspensive customs regime, the importer must present a guarantee to ensure payment of the customs duties and other taxes.

If the suspensive customs regime does not expire when goods are placed for another customs destination, customs duties and other import fees are levied by customs authorities and the operation is removed from customs records.

The ascertainment paper becomes executory in case of customs duties cashing and of other import taxes.

• Customs tranzit
• Temporary admission
• Temporary import under inward processing regime