Strict Monitoring for Excisable Products: What Order 435/759 Brings
Through the order of the president of the National Agency for Fiscal Administration and the president of the Romanian Customs Authority regarding the establishment of monitoring and control activities carried out by authorized warehousekeepers and authorized importers who present a high fiscal risk, published in Official Gazette no. 262 of April 1, 2026, detailed supervision, guarantee, and reporting procedures are introduced for operators in the excisable products sector considered to have a high fiscal risk.
What does it stipulate?
For authorized warehousekeepers considered to have fiscal risk, the order introduces two essential control mechanisms. Firstly, before dispatching excisable products, they must submit a sworn statement to the customs authority regarding the quantity in question. Based on this statement, the customs authority will issue a decision for the establishment of a guarantee, calculated at 120% of the value of the related excises. The dispatch of goods is permitted only after confirmation of the establishment of this guarantee. The procedure is repeated for each new batch of products to be dispatched.
Secondly, for releases for consumption on national territory, warehousekeepers with fiscal risk are obliged to pay excises in advance, for each individual delivery. Proof of payment must be sent to the customs authority before the actual dispatch of the products. The customs authority will verify directly with the State Treasury the collection of the amounts, and in the absence of confirmation, the products cannot leave the warehouse. This mechanism eliminates the possibility of delivering goods without prior payment of the corresponding taxes.
Both warehousekeepers and authorized importers who present a high fiscal risk have a new monthly reporting obligation. By the 5th of each month, they must submit to the customs authority and a specialized directorate within ANAF detailed statements regarding the acquisitions and deliveries of excisable products from the previous month, according to strict models. ANAF will verify the consistency between the amounts paid in advance and those declared, and any discrepancy will lead to the notification of the General Directorate for Fiscal Anti-Fraud.
To whom does it apply?
The measures apply exclusively to the following two categories of economic operators who have been notified by the authorities that they present a high fiscal risk:
- Authorized warehousekeepers for the production, transformation, holding, or dispatch of excisable products (energy products, alcohol and alcoholic beverages, processed tobacco).
- Authorized importers of excisable products.
What are the sanctions?
The main consequence of non-compliance is the immediate blocking of commercial activity. If a warehousekeeper does not establish the requested guarantee or does not provide proof of advance payment of excises, they do not have the right to dispatch the products. Furthermore, if monthly checks reveal that the declared or paid excise is lower than what is due, the specialized directorate within ANAF will directly request the intervention of the General Directorate for Fiscal Anti-Fraud to investigate possible acts of fiscal evasion.
What you need to do
- Check if the company has received an official notification from the Authorization Commission within ANAF regarding its classification in the high fiscal risk category.
- Evaluate the financial and operational impact of the obligation to establish 120% guarantees and to pay excises in advance for each delivery.
- Implement an internal procedure for data collection and submission of monthly acquisition and delivery reports, according to the models in the annexes, by the deadline of the 5th of the following month.
- Establish a clear communication flow with the territorial customs authority to submit declarations of intent and transmit proofs of advance payment before each dispatch.
Published in Official Gazette, Part I, no. 262 of April 1, 2026.
Note: This material is strictly for informational purposes and does not constitute legal, fiscal, or business advice. As the interpretation and application of legal provisions can vary significantly depending on the specific circumstances of each entity, we recommend seeking specialized legal assistance before adopting any operational decisions based on these changes.