Goods subject to customs clearance when exported from Romania and due to various reasons are returned into the country are subject to import regulations.
Romanian goods which after have being previously exported outside Romania are returned within a 3 year period, at the request of the exporter, are exempted from customs duties only if they are in the same state as when exported.
Goods imported into Romania, which have been previously exported and returned to Romania, benefit from the above mentioned situation. If the goods were originally exempted or subject to reduced customs duties for import and are being re-imported, exemptions or reductions may apply, providing the goods are in the same condition as when they were initially imported.
Wrong expeditions are also exempted from customs duties.
Note: The term of 3 years begins at the registration date of the export customs declaration.