Ordin al ministrului finanţelor publice pentru aprobarea Normelor privind scutirea de la plata taxei pe valoarea adăugată şi a accizelor pentru importurile definitive ale anumitor bunuri prevăzută la articolul 142, alin. (1) lit.d) şi art.199 alin. (3) din Legea nr.571/2003 privind Codul Fiscal
This ministerial order establishes the specific rules and procedures for granting exemptions from Value Added Tax (VAT) and excise duties on certain definitive imports. It provides the practical framework for applying specific tax relief provisions found in the Romanian Fiscal Code. Importers of specific goods in Romania are affected by these rules. Businesses must follow these guidelines to qualify for tax exemptions on their imported goods, which can impact their operational costs and customs procedures.