High fiscal risk goods: what must be declared and when

When it comes to tax compliance, not all goods are treated equally. In Romania, certain categories of products have been flagged as high fiscal risk, a classification based on product categories historically associated with tax evasion, underreporting, or fraudulent trading practices. To tighten control, these goods fall under the mandatory monitoring of the RO e-Transport system, and they are specifically listed in Order No. 802/2022 for the establishment of high fiscal risk goods transported by road that are subject to monitoring through the RO e-Transport System.

But what exactly qualifies as high-risk? And when are you required to declare it?

When is a declaration required?

If you're transporting high fiscal risk goods on Romanian territory or across its borders (intra-community acquisitions, exports, imports), a declaration in the RO e-Transport system becomes mandatory when either of the following thresholds is met:

• The total gross weight of the goods exceeds 500 kg, or
• The total value of the goods exceeds 10,000 RON

This applies whether the transport is part of a domestic operation or involves cross-border movements.

What qualifies as high fiscal risk goods?

The Ministry of Finance has defined specific product categories, based on Combined Nomenclature (CN) codes, that fall under heightened scrutiny. These include:

• Vegetables, plants, roots, and tubers – CN codes 0701–0714
• Fruits, citrus, and melon peels – CN codes 0801–0814
• Alcoholic beverages and vinegar – CN codes 2201–2208
• Salt, sulphur, earths, stones, plaster, lime, and cement – CN codes 2505, 2517
• Knitted or crocheted clothing – CN codes 6101–6117
• Non-knitted apparel and accessories – CN codes 6201–6212 and 6214–6217
• Footwear and related items – CN codes 6401–6405
• Iron and steel – CN codes 7213, 7214

If even one item in a shipment falls under these codes, you must declare the entire shipment in the RO e-Transport system.

Which vehicles are monitored?

Not all vehicles trigger the obligation, but most commercial transport vehicles will. Monitoring applies to those that:

• Have a maximum permissible gross weight of at least 2.5 tons, and
• Carry goods totalling over 500 kg or 10,000 RON

So, if your delivery van or truck meets these criteria and is carrying any of the high-risk goods listed above, you're required to generate a Unique Identification Transport code (UIT) through the system and track the shipment accordingly. Failing to declare these transports accurately can result in fines and, in some cases, confiscation of goods.

What happens if you skip this step?

Failing to declare the transport of high-risk goods – or doing so inaccurately – can result in steep fines, delays, or even confiscation of part or all of the undeclared cargo. Worse still, repeated violations escalate penalties and increase the company's risk profile in the eyes of tax authorities. In short: this is not a step you want to miss.

How Latitude App can help

With complex legislation and strict reporting requirements, it's easy to overlook something. That's why Latitude App helps you organize your transport data, monitor goods categories, generate UIT codes and file declarations correctly and on time, to stay aligned with your reporting obligations.

Need help staying compliant? Reach out to us at support@latitude-app.com and we'll keep your transport processes smooth, legal, and worry-free.