Refunds of excise duties

In order to have the excise duties paid to the State budget refunded, the authorised warehouse keeper submits an application to the territorial tax authority where they are registered as taxpayer, accompanied by the following documents:

• a copy of the acceptance document certified by the representative of the territorial customs authority;
• a copy of the document attesting to the fact that the products concerned were acquired from the receiving tax warehouse;
• a copy of the document attesting to payment of excise duties to the State budget.

After the economic operator has submitted the documentation, the tax authority will, within 30 days of the submission of the application, decide on the right to have the excise duties refunded by issuing a decision to fully or partially admit, or to reject, the request for reimbursement.

Types of products for which excise duties can be refunded:

• for energy products that are contaminated or accidentally mixed, inadequate or qualitatively degraded, and sent back to a tax warehouse for recycling, excise duties paid to the State budget may be refunded at the economic operator’s request;
• for alcoholic beverages and tobacco products withdrawn from the market because their condition or age renders them unfit for human consumption, or which no longer meet the statutory marketing requirements, excise duties paid to the State budget may be refunded at the economic operator’s request;
• for goods on which excise duties have been paid in Romania and which are subsequently exported or supplied within the Community, the person who carried out the intra-Community export or supply may claim a refund of excise duty;
• for products subject to excise duty returned to the tax warehouse, paid excise duties may be refunded.

Value of excise duties refunded

The amount of the excise duties refunded may not exceed the amount actually paid to the State budget. The time limit within which an interested person can exercise their right to claim an excise duty refund is the limitation period of the right to claim the refund, as regulated by the Code of Fiscal Procedure.