High fiscal risk goods in Romania are the eight product categories set out in ANAF Order 802/2022, defined by their Combined Nomenclature codes: vegetables, edible fruit, alcoholic beverages, salt and mineral construction materials, clothing, other textile articles, footwear, and iron and steel. Goods on this list are reportable in RO e-Transport on domestic routes as well as international ones. The list has not changed in 2026 — no code added, none removed.
Which categories are on the list?
The list works on tariff codes, not on product descriptions. A “textile” is whatever the Combined Nomenclature says it is, and the chapter number of your CN code is the fastest way to know whether you are in scope. The list is one of two filters that put a movement inside the system; the other is the set of thresholds described in the RO e-Transport overview.
| Category | CN chapters or headings |
|---|---|
| Vegetables, plants, roots and edible tubers | Chapter 07 |
| Edible fruit | Chapter 08 |
| Alcoholic beverages | Headings 2201 to 2208 |
| Salt, sulphur, earths and stone, plaster, lime, cement | Headings 2505, 2517 |
| Articles of clothing and accessories | Chapters 61 and 62 |
| Other made-up textile articles | Chapter 63 |
| Footwear | Chapter 64 |
| Cast iron, iron and steel | Chapter 72, including headings 7213, 7214, 7228 |
Romanian specialist coverage is consistent on one point for 2026: no CN code has been added to this list and none has been removed since Order 802/2022. Treat that as the working assumption and verify the annex for the specific code you care about.
The chapters are the map; the annex to Order 802/2022 is the territory. Some chapters are listed in full, others only through named headings, and a code that sits one digit outside a listed heading falls outside the obligation. Before you decide a shipment is exempt, read the annex for that specific code. Do not decide from a product name.
Does the list still matter after July 2024?
Less than it used to, and in a specific way. Since 1 July 2024, international transport of goods is reportable in RO e-Transport whatever the goods are. The risk list no longer decides whether a cross-border movement is in scope.
Where the list still decides everything is domestic transport. A truck moving goods between two Romanian addresses is reportable only if the goods appear on the Order 802/2022 list and the thresholds are met. That is why a Romanian steel distributor files declarations for internal deliveries while a furniture distributor next door files none.
So the practical question splits in two. For an international movement, skip the list and go straight to the thresholds. For a domestic movement, the list is the first filter and the thresholds are the second. The full scope of the system, with both routes explained, is in the RO e-Transport overview.
The thresholds that apply on top of the list
Three details in that sentence decide most borderline cases.
The vehicle mass is technical, not actual. A 3.5 tonne van weighing 900 kg empty is still a 3.5 tonne vehicle. Fleets built on light commercials are inside the system by default.
Weight or value, not both. Two hundred kilos of branded footwear worth 14,000 lei is in scope on value alone. Six hundred kilos of cement is in scope on weight alone.
Per consignment, not per truck. The threshold is tested against each consignment. One qualifying consignment brings the transport into the system; it does not bring the whole load with it. Each consignment that qualifies gets its own UIT code.
Values in foreign currency convert at the National Bank of Romania exchange rate of the day the declaration is filed, excluding VAT. A euro invoice sitting close to 10,000 lei can cross the threshold from one day to the next without anything in the warehouse changing.
A worked example: the same pallet, three outcomes
A wholesaler ships one pallet of tinned tomatoes, 620 kg gross, invoiced at 6,400 lei excluding VAT, in a 3.5 tonne van.
- Bucharest to Cluj, domestic. Preserved vegetables in chapter 20 rather than chapter 07, so the goods are outside the risk list. No declaration.
- Bucharest to Budapest, intra-community supply. International movement, so the list is irrelevant. Vehicle above 2.5 tonnes, gross mass above 500 kg. Declaration required, filed by the supplier.
- Same domestic route, but fresh tomatoes. Chapter 07, on the list, 620 kg, van above 2.5 tonnes. Declaration required, filed by the supplier.
One pallet, one weight, one van, three different answers — and the variable that changes twice is the tariff code. Classification is not paperwork here. It is the obligation.
How to check a shipment in four questions
Run these in order for any load you are unsure about.
- Is the movement international? If yes, the list does not apply; go to question 3.
- Is the CN code in the annex to Order 802/2022? If no, and the movement is domestic, stop. No declaration.
- Is the vehicle’s maximum technically permissible mass at least 2.5 tonnes? If no, stop.
- Does any single consignment exceed 500 kg gross or 10,000 lei excluding VAT? If yes, declare that consignment.
Whoever answers “declare” then has to work out who files it, which depends on the operation type rather than on who owns the truck. The mapping is in the guide on who must declare in RO e-Transport.
Where the standard advice fails
“Food is on the list.” Fresh produce is. Chapters 07 and 08 cover vegetables and edible fruit, but processed food, dairy, meat and cereals are not in the eight categories. Sector labels mislead; chapters do not.
“Our goods are low value, so we are exempt.” Value is one branch of an OR. Cement, salt and steel reach 500 kg long before they reach 10,000 lei, and the weight branch alone is enough.
“The list changes every year.” It has not. The Order 802/2022 list is unchanged in 2026. What changed in 2024 was the scope of the system around it — international transport of all goods — not the list itself.
“We classify at the end of the month.” The tariff code has to be right at declaration time, before the vehicle moves, and it is the field that determines whether you needed to declare at all. A reclassification after the fact does not retroactively excuse a missing UIT code, and the penalties for that are set out in the guide on RO e-Transport fines and how to appeal them.
Sources: ANAF Order 802/2022 on the list of goods with high fiscal risk; OUG 41/2022 on legislatie.just.ro; ANAF’s RO e-Transport guide (2025); Order ANAF/AVR 1.337/1.268/2024, Official Gazette 597 of 27 June 2024.
Frequently asked questions
What counts as high fiscal risk goods in Romania?
Eight categories set by ANAF Order 802/2022: vegetables and edible roots and tubers, edible fruit, alcoholic beverages, salt, sulphur, earths and stone, plaster, lime and cement, clothing and accessories, other made-up textile articles, footwear, and cast iron, iron and steel. Each category is defined by Combined Nomenclature codes, not by product names, so the tariff code of the goods decides.
Has the high fiscal risk goods list changed in 2026?
No. The list established by ANAF Order 802/2022 remains unchanged in 2026: no CN code has been added and none has been removed. Any product that was in scope in 2025 is still in scope. Check the annex of the order itself rather than a secondary summary, since the CN codes are the operative text and category names are only labels.
My goods are not on the list. Do I still need a UIT code?
Possibly. Since 1 July 2024, international transport of goods is reportable in RO e-Transport regardless of whether the goods are classified as high fiscal risk. The list matters mainly for domestic transport, where only risk goods are reportable. For a cross-border movement, assume you are in scope and check the thresholds rather than the list.
How do I know which CN code applies to my goods?
Use the Combined Nomenclature classification already used for customs and Intrastat. The first two digits are the chapter, which is what the risk list works with: chapter 07 for vegetables, 08 for fruit, 61 to 64 for clothing and footwear, 72 for iron and steel. Where a code sits at the boundary of a chapter, take the classification from your customs declaration or invoice.
Do the 500 kg and 10,000 lei thresholds apply to risk goods too?
Yes. Being on the list does not create an obligation on its own. Under art. 1 para. 4 of Order 1.337/1.268/2024, the vehicle must have a maximum technically permissible mass of at least 2.5 tonnes and carry goods with a gross mass above 500 kg or a value above 10,000 lei excluding VAT, for at least one consignment.
What if only part of my load is high fiscal risk goods?
The thresholds are assessed per consignment, and the obligation attaches to the consignment that meets them. A mixed domestic load with one pallet of risk goods above 500 kg needs a declaration for that consignment. The rest of the load, outside the list and moving domestically, is not reportable. In groupage, each consignment carries its own UIT code.
Where is the official list published?
In ANAF Order 802/2022, published in the Official Gazette and available through ANAF's own site and legislatie.just.ro. The annex lists the CN codes category by category. Because the codes are the operative part and product names are only labels, work from the order's annex rather than from a summary, including this one.
