Customs duty waiver/Instruction enters into force, businesses benefit from cancellation of fines and late payment interest

The instruction for the implementation of Law No. 86/2025 "On the cancellation, cancellation and payment of tax liabilities to the central and local tax administration and of liabilities payable to customs" has entered into force, defining the procedures and deadlines for debtor entities that benefit from the forgiveness of customs duties.
According to the announcement of the Ministry of Finance and the General Directorate of Customs, the customs administration will continue to record and treat unpaid obligations according to the relevant periods, creating the opportunity for businesses to benefit from the cancellation or cancellation of part of the obligations, fines and late payment interest.
For unpaid obligations until December 31, 2014, the automatic cancellation of the respective obligations, fines and late payment interest is foreseen.
While for liabilities created during the period 2015–2019, entities can choose between two alternatives:
payment of 50% of the principal by June 30, 2026, benefiting from the forgiveness of the remaining part of the obligation and all fines and late interest; or
payment of 75% of the principal by December 31, 2026, benefiting from the forgiveness of the remaining 25% and all penalties and interest on late payments.
For obligations for the period 2020–2024, fines and late fees will be waived if the principal obligation is paid in full by December 31, 2026.
The General Directorate of Customs calls on all debtor entities to report to the relevant customs branches to verify their financial situation and follow the relevant administrative procedures.
According to the authorities, the implementation of this law aims to ease the financial burden on businesses, promote formalization, and create opportunities for the closure of arrears through the facilitation procedures provided for by the legislation in force.
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