The New Supplement Fiscal Risk List 01-05-2025 related to groups of goods:
construction materials (cement, bricks, reinforcement, etc.); new and used road vehicles and fertilizers.
According to the DOPK, the NRA generates and provides a unique transport number (UNP) to persons who have correctly declared data through the electronic service. The validity of the UNP is 14 days. When carrying out fiscal control, together with the documents under the DOPK, the driver of the vehicle should also provide the UNP.
For the convenience of business, the NRA provides XSD-schemas for submitting data via an application programming interface (API) or through communication at the system-system level.
The NRA website has published detailed information about: the regulation; which SVFR transports are subject to mandatory prior declaration; who declares/confirms the data; when correction/cancellation of submitted data is performed; frequently asked questions and answers, etc. (Pre-declaration of data)
In case of failure to comply with the procedure for pre-declaration/confirmation of data for the transport of goods, fines or sanctions shall be imposed, in accordance with the provisions of the Code of Civil Procedure.
In the annex to item 1 of Order No. ZMF-1295/28.12.2023 of the Minister of Finance – “List of goods with high fiscal risk”, in accordance with the Combined Nomenclature of the European Union, the following additions are made:
CN code and name –
2523-Types of hydraulic cement (including cement clinker), whether or not colored,
3102-Mineral or chemical nitrogen fertilizers,
3103-Mineral or chemical phosphorus fertilizers,
3104-Mineral or chemical potassium fertilizers,
3105-Mineral or chemical fertilizers containing two or three of the nutrient elements: nitrogen, phosphorus and potassium; other fertilizers; products of this chapter, presented in tablets or similar forms, or in packages of a gross weight not exceeding 10 kg,
6810-Articles of cement, of concrete or of artificial stone, whether or not reinforced, Bricks, slabs, tiles and other ceramic goods of diatomaceous earth (for example, kieselguhr, tripel, diatomite) or of similar siliceous earths,
6902-Refractory bricks, slabs, tiles and similar ceramic goods for construction purposes, other than those of diatomaceous earth or of similar siliceous earths, 6904-Building bricks, paving blocks, tiles and similar ceramic goods,
7213-Wire-rolled bars of iron or non-alloy steel,
7214-Bars and rods of iron or non-alloy steel, not further worked than hot-forged, hot-rolled or hot-drawn, as well as those that have been subjected to twisting after rolling,
8703-Passenger cars and other motor vehicles principally designed for the transport of persons (other than those of No. 8702), including trucks and racing cars,
8708-Parts and accessories of motor vehicles of Nos. 8701 to 8705.
The order shall enter into on law May 1, 2025.
