Romania Customs Duty

Key Takeaways

• Romania’s standard VAT rate is 21%, raised from 19% on 1 August 2025 as part of a fiscal deficit-reduction package, and now close to the roughly 21-22% EU average.
• Romania uses the leu (RON), not the euro, but the EU’s €150 duty threshold is always denominated in euros - your RON total is converted to check against it, not compared to a RON-equivalent figure.
• As an EU member state, Romania follows the same EU-wide €150 threshold and IOSS-based duty rules as every other member.
• Orders under €150 from IOSS-registered sellers pay a flat €3 customs duty per item type, since 1 July 2026.
• Customs clearance for parcels entering Romania is handled by the Romanian Customs Authority (Autoritatea Vamală Română), which operates alongside ANAF under the Ministry of Finance.

How Romanian Import Rules Work

Romania is one of 27 EU member states, so it follows the EU’s shared customs and VAT framework rather than a country-specific system - the only thing that varies by country is the VAT rate itself, applied based on where the goods are delivered, not where the seller is based.

Romania raised its standard VAT rate from 19% to 21% on 1 August 2025, under Law No. 141/2025, part of a wider package aimed at cutting the country’s budget deficit under pressure from the European Commission. That puts Romania’s rate close to the EU average of roughly 21-22%, no longer among the lowest in the bloc as it was before the increase. A further rise to 23% has been discussed for 2026 but, as of this writing, has not been confirmed or enacted. Everything else follows the standard EU rules:

• Under €150, IOSS seller: 21% VAT included at checkout, plus a flat €3 customs duty per item type.
• Under €150, non-IOSS seller: 21% VAT collected by the courier, no customs duty.
• Over €150: 21% VAT, customs duty (typically 0-16.5% by product category), and a carrier handling fee, regardless of IOSS status.

Because Romania is not part of the eurozone, there’s an extra step most eurozone shoppers never think about: the €150 threshold that decides whether a flat €3 duty applies is fixed in euros across the whole EU, not in leu. If you’re checking out in RON, the seller or courier converts your order total to euros (usually at the European Central Bank reference rate or the payment processor’s own exchange rate) to determine which side of the €150 line you fall on. A purchase that looks comfortably under the threshold in RON can occasionally land differently once converted, so it’s worth checking the euro-equivalent total rather than assuming a round RON number stays under €150.

For the full EU-wide rules and every member state’s VAT rate, see the EU customs duty guide and full EU import rules explainer.

Romania-Specific Considerations

VAT collection and enforcement in Romania is handled by ANAF (Agenția Națională de Administrare Fiscală, the National Agency for Fiscal Administration), while physical customs clearance of imported parcels falls to the Romanian Customs Authority (Autoritatea Vamală Română), which works under the same Ministry of Finance umbrella as ANAF. The Customs Authority also has an unusually large remit for an EU member of Romania’s size: it’s responsible for roughly 2,070 km of external EU border, the second-longest external border of any EU country, most of it along the Ukrainian, Moldovan, and Serbian frontiers.

The 1 August 2025 VAT increase also simplified Romania’s reduced-rate structure: the previous 5%/9% two-tier system was consolidated into a single 11% reduced rate, which now applies to items like books, newspapers, medicines, and hotel accommodation. This matters less for typical cross-border online orders, since most general merchandise (electronics, clothing, accessories) is taxed at the full 21% standard rate regardless of the reduced-rate categories that exist for other goods.

Romania has also been repeatedly cited by e-commerce industry trackers, including Ecommerce Europe’s annual European e-commerce reports, as one of the EU’s faster-growing online retail markets over the past decade, a trend often attributed to catching up from a lower historical base of online shopping penetration compared to Western Europe. That growth means more Romanian shoppers are now routinely ordering from non-EU marketplaces, which makes understanding the post-1 July 2026 duty rules especially relevant.

Frequently Asked Questions About Customs Duty in Romania

Does using the Romanian leu affect how the €150 threshold applies to my order?

The threshold itself doesn’t change, but the comparison does involve a currency conversion. The EU’s €150 duty threshold is always denominated in euros, so when you check out or your parcel clears customs, your RON total is converted to euros to determine whether the flat €3 IOSS duty or the full over-€150 rules apply.

Is Romania’s VAT rate different from the rest of the EU?

Yes - each EU member state sets its own standard VAT rate, from Luxembourg’s 17% up to Hungary’s 27%. Romania’s 21% sits close to the EU average, after rising from 19% on 1 August 2025.

When did Romania’s VAT rate change, and could it change again?

Romania’s standard rate rose from 19% to 21% on 1 August 2025, as part of a fiscal deficit-reduction package. A further increase to 23% has been discussed for 2026 but was not confirmed or enacted as of this writing - check back here for updates if that changes.

Does Romania have reduced VAT rates that apply to online orders?

Romania simplified its reduced rates to a single 11% tier (previously 5% and 9%) alongside the August 2025 standard-rate increase, covering items like books, newspapers, and medicine. Most general merchandise bought from foreign online stores, electronics, clothing, and accessories, is taxed at the full 21% standard rate.

Which authority handles customs clearance for parcels entering Romania?

The Romanian Customs Authority (Autoritatea Vamală Română) handles physical clearance of imported parcels, working alongside ANAF (the National Agency for Fiscal Administration), which oversees VAT collection and enforcement.

Where can I check product-specific duty rates for an order into Romania?

Use the EU tariff lookup tool for category-level duty rates, which apply the same way regardless of which EU country you’re in.