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Romania: import VAT and de minimis

Last updated

Key facts

Currency
Romanian Leu (RON)
Import VAT/GST
VAT 21%
De minimis
Flat €3 duty up to €150; tax always charged
Low-value duty
€3 per tariff classification, 1 July 2026 to 1 July 2028
Customs tariff
European Union
Last updated
11 October 2026

Summary

Romania charges VAT on imports at a standard rate of 21%. From 1 July 2026 until 1 July 2028, consignments sold to buyers in Romania worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Romania applies the European Union customs tariff because it is in a customs union with the European Union. Romania uses the Romanian leu (RON).

Currency and customs tariff

Romania uses the Romanian leu (RON).

Romania applies the European Union customs tariff because it is in a customs union with the European Union.

Import VAT and other taxes in Romania

Romania charges VAT on imports at a standard rate of 21%.

De minimis in Romania

From 1 July 2026 until 1 July 2028, consignments sold to buyers in Romania worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value. These rules are set by the European Union.

What changed recently

The flat €3 duty on low-value consignments started on 1 July 2026 and is set to end on 1 July 2028.

VAT at 21% has applied since 1 August 2025.

The newest release on this page, the import taxes for Romania, went live on border.bot on 11 October 2026.

Frequently asked questions

What currency does Romania use for customs?

Romania uses the Romanian leu (RON). Its de minimis thresholds are stated in EUR.

What is the VAT rate on imports into Romania?

Romania charges VAT on imports at a standard rate of 21%.

What is the de minimis threshold in Romania?

From 1 July 2026 until 1 July 2028, consignments sold to buyers in Romania worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value. These rules are set by the European Union.

Does the €3 flat duty on low-value consignments apply in Romania?

Yes. From 1 July 2026 until 1 July 2028, consignments sold to buyers in Romania worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value. These rules are set by the European Union.

Which customs tariff does Romania use?

Romania applies the European Union customs tariff because it is in a customs union with the European Union.

Sources and updates

The import taxes for Romania come from border.bot release 1 (edition reference snapshot), imported from a file, and have been live since 11 October 2026.

This page was last updated on 11 October 2026.

Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.

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