AVR Order No. 3168/2025 approving the Technical Rules on the issuance of certificates of deferral of payment of value added tax at customs through the use of the National Customs Decisions System, effective from November 17, 2025,  was published in the Official Gazette, Part I No. 1054 of November 17, 2025.

These technical rules lay down the procedure for issuing the certificate of deferment of value added tax using the National Customs Decisions System - component certificates of deferment of VAT.

What is the NCD system?

The NCD system - National Customs Decisions System - component 2 - VAT deferment certificates, is a system based on a computer application, which ensures the electronic transmission and processing of the application and the supporting documents attached to it, the issuance of the certificate, the rejection of the application in case of non-compliance with the conditions for issuing the certificate, as well as the management of the issued certificates, their amendment and revocation.

The connection of economic operators to the NCD system and the management of its users are done through the UMG user management module, according to the instructions published on the website of the Romanian Customs Authority, E-customs, section NCD.

How to apply for a certificate of deferment of VAT payment in Customs

The application is submitted in the NCD system by the applicant or his/her representative.

The documents referred to in Article 2 para.(1) let. b) to f) of the Rules shall be attached to the application in electronic format. If the application is submitted through a representative, supporting documents shall be attached to the application.

How to apply

If the information and/or documents submitted in support of the application are incomplete, a request is made through the NCD system to complete them, with a 30-day deadline for reply.

If the requested information and/or documents are not submitted within the deadline, the application is rejected by the NCD system and the applicant/the applicant's representative is notified through the NCD system by the application being placed in "Unfavorable" status.

Where the conditions laid down in Article 326 para. (41) of the Fiscal Code are met, the Romanian Customs Authority shall issue to the applicant, through the NCD system, the certificate of deferment of value added tax within 30 days from the submission of the application and the complete documentation, valid for a period of 6 months, the status of the application being "Favorable" and that of the certificate being "Valid".

Where the conditions laid down in Article 326 para. (41) of the Tax Code are not met, the Romanian Customs Authority rejects the application, through the NCD system, the status of the application being "Unfavorable". The applicant will be informed, through the NCD system, of the reasons that led to this decision, as well as of the possibility to contest this decision in accordance with the legislation in force.

During the period of validity of the certificate, the holder or his representative may request, through the NCD system, the amendment, where necessary, of the information contained in the certificate.

If the information and/or documents submitted in support of the amendment application are incomplete, the NCD system shall be used to request their completion, with a 30-day deadline for reply.

Important!

• The certificates issued by the Romanian Customs Authority on paper before the date of implementation in production of the NCD system are valid for the period for which they were issued, and their management, respectively modification and revocation is done through the NCD system.

• Applications for the issuance, modification, respectively revocation of certificates, submitted to the Romanian Customs Authority before the implementation of the NCD system in production, shall be dealt with in accordance with the legal provisions in force at the date of their submission. Decisions on the issuance, amendment or revocation of certificates will be issued on paper and subsequently entered into the NCD system.=

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