Romania.

-economic operators which are importers.

-legal persons, family associations and authorized natural persons - that produce or purchase from the Community territory or form outside the Community territory such products;

-natural persons which are introducing in the country hunting guns and guns, other than guns used for military (NC 9302 00 00; 9303; 9304 00 00), yachts and other ships and boats for pleasure with or without motor (NC 8903 10; 8903 91; 8903 92, 8903 99), motors with a capacity over 25 HP intended for yachts and for other ships and boats for pleasure ( NC 8407 21 10; 8407 21 91; 8407 21 99; 8407 29020; 8408 10 11; 8408 10 19; 8408 10 22; 8408 10 24; 8408 10 26; 8408 10 28; 8408 10 31; 8408 10 39 şi 8408 10 41.

-Coffee, natural fur products (with the exception of rabbit, goat and sheep), articles of crystal, jewels of gold and/or of platinum, with the exception of wedding rings, perfumery products, hunting guns and guns other than guns used for military, yachts and other ships and boats for pleasure with or without motor, motors with a capacity over 25 HP intended for yachts and for other ships and boats for pleasure.

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For coffee:

-The quantity of goods released for consumption in Romania

For other excisable goods:

-Delivery price - in the case of the products from domestic production;

-Customs value - in the case of the products from import;

-Purchase price - in the case of the products purchased from other Member States.

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Excisable products:

Excisable products are exempted from the payment of excises when intended for:

-delivery in the context of consular or diplomatic relations;

-international organizations recognized as such by the public authorities of Romania and by the members of these organizations, within the limits and under the conditions established by international conventions that establish the basis of these organizations or by agreements concluded at the level of the state or the government;

-the armed forces belonging to any state that is a member of the North Atlantic Treaty Organization, with the exception of the armed forces of Romania, as well as, for the civilian staff accompanying them or for the supplying their messes or canteens;

-consumption under the provisions of an agreement with non-member states or international organizations providing that this agreement is allowed or authorized regarding VAT exemption.

Other products exempted from the payment of excise duties are:

-products exported directly by economic operators producers or by economic operators that carry out activities based on a commission;

-products under a customs suspension regime, on condition that the economic operator importer deposits a guarantee equal to the value of the related excises;

-any imported product, obtained from donations or directly financed by non-reimbursable loans, as well as scientific and technical cooperative programs, granted to educational, health and cultural institutions, ministries, other public administration bodies, owners' associations and unions at the national level, associations and foundations of public utility, by foreign governments, international organizations and non-profit and charity organizations;

-products delivered to the state reserve and the mobilization reserve, during the period that the regime applies.

-For the products from the domestic production - the excises are paid on or before the 25th (inclusive) of the month that follows the month in which the excise becomes chargeable;

-For the products from import - the excises are paid at the moment of the elaboration of the import customs formalities;

-For the products purchased from other Member States by the authorized operators - the excises are paid on the working day following the date of the receipt of the products.

The state budget.