The UIT code: who declares it, when, and what it costs if it is missing

Who declares — not the carrier

The duty falls on whoever holds the goods for tax purposes, not on whoever moves them. Art. 8(1) names the declarant for each type of operation:

Domestic supplies and intra-EU deliveries

the Romanian supplier

Intra-EU acquisitions

the Romanian buyer

Import

the consignee named in the customs declaration

Export

the consignor named in the customs declaration

Intra-EU transit unloaded for storage or re-consignment

the warehouse keeper

Movement between two places inside Romania

the operator holding the goods

Non-transfer operations

the Romanian service provider or beneficiary

Call-off stock

the Romanian customer or supplier

The carrier does not generate the code. He receives it from the declarant and is required to pass it on to the driver (art. 8²(4)).

When to declare and how long the code lasts

• The declaration may be filed up to 3 calendar days before the declared start date of the journey, and no later than presentation at the border or the vehicle actually setting off (art. 11(1)).
• The UIT code is valid for 5 calendar days from the declared start date. For intra-EU acquisitions and for the operations in art. 2 pt. 9 letters g) and j), it is valid for 15 days (art. 11(2)).
• The code must reach the carrier before the vehicle arrives at the border or sets off (art. 8(2)).
• If the journey is cancelled or only partly carried out, a new code must be generated. An expired code cannot be extended.

What the driver must have

• The transport documents together with the UIT code, presented on request to ANAF, Customs or the Romanian Police (art. 10(1)).
• The tracking device switched on before transport begins on Romanian territory. It may be switched off only after delivery at the declared place or after leaving the country (art. 8³).

The fines

The penalties are in art. 13¹ of OUG 41/2022, in the form applicable from 1 July 2024.

Failure to declare, or quantities declared that differ from those carried (lit. a and b)

lei 10,000–50,000 for natural persons · lei 20,000–100,000 for legal persons, plus confiscation of the value of the undeclared goods

The declarant duties in art. 8 and 11–12, and the carrier duties in art. 8² (lit. c and e)

lei 10,000–50,000 for natural persons · lei 20,000–100,000 for legal persons

The driver, without the UIT code at a check or without the device switched on (lit. d)

lei 5,000–10,000

If the offences in a) and b) are repeated within 12 months of the first penalty, 15% of the value of the undeclared goods is confiscated on the second occasion, 50% on the third and 100% from the fourth onwards. Beyond 12 months only the fine applies. Confiscation does not apply where the breach is found after the journey has ended and the operation is recorded in the accounting records for the period (art. 13¹(9)). The penalties in lit. d) and e) and the duty in art. 8³ were suspended until 31 December 2025 by OUG 29/2025; they apply in full from 1 January 2026.

What I do on a journey with a UIT code

• I ask for the code before loading, from whoever carries the duty — usually the consignor on domestic supplies.
• I check its validity against the loading window: a code generated too early expires before the truck gets there.
• I pass it to the driver with the transport order, not by phone on the loading day.
• If it is your first time declaring, I will walk you through the steps in the Virtual Private Space. The declaration stays your obligation.