In accordance with the Fiscal Code in Romania, a series of products intended for certain types of uses are exempted from payment of excise duties.

Classification regarding exemption from payment of excise duties:

General exemptions

Products subject to excise duty are exempted from payment of excise duties if intended for use:

• under diplomatic and consular arrangements;
• by international organisations recognised as such by the public authorities in Romania and by the members of these organisations.
• by armed forces of any State Party to the North Atlantic Treaty, other than Romania, for the use of those forces, for the civilian staff accompanying them or for supplying their messes or canteens;
• for consumption, under an agreement concluded with third countries or with international organisations, provided that the agreement concerned is permitted or authorised with regard to VAT exemptions.

Special exemptions

• products subject to excise duty, which are supplied by tax-free shops and carried in the personal luggage of travellers who are travelling by air or by sea to a third territory or third country.
• products supplied on board of an aircraft or a ship in the course of a flight or sea crossing to a third territory or third country.
• products subject to excise duty, which are supplied by tax-free shops in Romania, situated outside airport or port premises, which are carried in the personal luggage of travellers to a third territory or third country.

Exemptions for ethyl alcohol and other alcoholic products

• ethyl alcohol and other alcoholic products listed in Article 335(2)(a), when they are:
• completely denatured;
• denatured and used for the manufacture of products not intended for human consumption;
• used for the production of vinegar;
• used for the production of medicines;
• used for the production of flavours for the preparation of foodstuffs and non-alcoholic beverages with an alcohol strength not exceeding 1,2% vol.;
• used for medical purposes in hospitals and pharmacies;
• used directly or as a constituent of semi-finished products for the production of foodstuffs filled or otherwise, subject to certain legal requirements;
• used in manufacturing processes provided that the final product does not contain alcohol;
• as samples for analysis or for necessary production tests, or for scientific purposes.

Exemptions for manufactured tobacco

• manufactured tobacco, when solely intended for scientific tests and for tests connected with product quality.

Exemptions for energy products and electricity

• energy products supplied for use as fuel for the purpose of air navigation other than in private tourist flying;
• energy products supplied for use as fuel for the purpose of navigation within Community waters and of inland waterway navigation, including fishing, other than navigation by private pleasure craft. Electricity produced on board a craft is also exempted from payment of excise duties;
• energy products and electricity used to produce electricity and electricity used to maintain the ability to produce electricity;
• energy products and electricity used for combined heat and power generation;
• energy products – natural gas, coal and solid fuels – used by households and/or by charitable organisations;
• motor fuels used in the field of the manufacture, development, testing and maintenance of aircraft and ships;
• motor fuels used for dredging operations in navigable waterways and in ports;
• energy products injected in ovens or other industrial machinery for chemical reduction, as an additive to the coke used as main fuel;
• energy products entering Romania from a Member State or a third country, in the standard tank of a motor vehicle, intended for use as fuel for that vehicle;
• any energy product drawn from the State reserve or the mobilisation reserve, granted free of charge for humanitarian aid purposes;
• any energy product used as fuel for heating by hospitals, sanatoriums, retirement homes, orphanages and other social care establishments, educational establishments and places of worship;
• electricity produced from renewable energy sources;
• electricity obtained from power batteries, mobile generating sets, electrical installations in vehicles of any king, stationary DC power supplies, power installations located in the territorial waters, which are not connected to the electricity grid and power supplies with active installed power below 250 kW.