Business Guide to Romania* - Bayern - Europa

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Appendix IX Appendix IX Customs Duties Rates applicable to: Product or Standard Reduced Preferential rates a applicable for products originating in: Group of Products Rate [%] Rate applicable in 2005 IT equipment ex b ex ex ex ex ex ex ex ex ex ex ex ex Cars ■ cc 1,000-3,000 cm 30 ex ex ex ex ex ex ex ex ex ex ex ex ■ cc over 3,000 cm 30 ex ex ex ex ex ex ex ex ex ex ex ex Office equipment ■ Office items made of plastic materials 20 ex 8 ex ex ex ex ex ex 15 ex 8 ex ■ Envelopes, boxes, etc. 15 ex ex ex ex ex ex ex ex ex ex ex ex Telecommunications 0 - 8 ex ex ex ex ex ex ex ex ex ex ex ex Coffee 50 5; 25 5;25 ex ex ex 5;25 ex 5;25 5;25 ex ex 5;25 Beer 280 110 110 110 77;110 110 110 55;110 110 110 ex 110 110 (Only applicable within a quota) Chocolate products 206 45 45 45 45 45 45 43..2 45 ex ex 15 45 Pharmaceuticals - containing vitamins 10 5 2 ex ex ex ex ex ex 3.8 ex ex ex Exploration and exploitation equipment ■ Plastic flexible piping 20 20;ex ex ex ex ex ex ex ex ex ex ex ex ■ Pumps for liquids 10 10;ex ex ex ex ex ex ex ex ex ex ex ex ■ Components of drilling equipment 10; 15 ex ex ex ex ex ex ex ex ex ex ex ex a - Indicates customs duties applicable to the goods that have their origin in the places shown. b - Exemption. 70 PricewaterhouseCoopers - Business Guide to Romania 2005 Albania Bosnia Herzegovina Bulgaria CCzzech Rep.. Croatia EEFTTA EEUU Lithhuuanniia Israell Maceedoonniia Poolannd Mooldoova Sllovakiaa SSerbbia MMonnteneegroo Turkey
Appendix X Import Duty Exemptions Description of equipment 1 Water tube boilers 2 Furnaces and ovens 3 Machinery for filling, closing, sealing or labeling bottles, cans, boxes; machinery for capsulling; machinery aerating beverages 4 Packing or wrapping machinery 5 Lifting, handling, loading or unloading machinery, specially designed for underground use (mining extraction) 6 Milking machines 7 Bakery machinery; bakery and biscuit ovens 8 Brewery machinery 9 Machinery for the preparation of tea or coffee 10 Machinery for the preparation or manufacturing of drinks 11 Machinery for finishing paper or paperboard 12 Printing machinery 13 Machines for extruding, carding, combing, spinning and twisting textile materials; dry-cleaning machines 14 Machine tools of a kind used in the manufacture of semiconductor wafers or devices 15 Machine-tools for drilling, boring, milling, threading or tapping 16 Machine-tools for working metal by forging, hammering, or die-stamping 17 Machine-tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials; concrete or mortar mixers 18 Machines for making optical fibres and pre-forms thereof 19 Machinery for working rubber or plastics or for the manufacture products of these materials 20 Machinery for preparing or making up tobacco 21 Rope or cable-making machines 22 Concrete mixer-lorries, concrete-pumping vehicles 23 Instruments and appliances used in medical, surgical, dental sciences; x-ray apparatus; medical or laboratory sterilisers 24 Gas, liquid or electricity supply or production meters 25 Automatic regulating or controlling instruments and apparatus 26 Machine tools for working wood, cork, hard rubber, hard plastic or similar hard materials 27 Radio, TV emitters and antennas 28 Satellite communications devices and spare parts 29 Radio relays 30 Electrical motors Appendix X PricewaterhouseCoopers - Business Guide to Romania 2005 71
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Business Guide to Romania* 2005 Edi
Page 3 and 4:
Contents Chapter Page 1. Romania: a
Page 5 and 6:
■ Unions 30 6.2 Working Condition
Page 7 and 8:
■ VAT Compliance 48 10.2 Customs
Page 9 and 10:
Chapter 1 Romania: a Profile ■ Ro
Page 11 and 12:
upgrades made by Moody's and Fitch
Page 13 and 14:
All visitors to Romania require pas
Page 15 and 16:
nearly one-third of Romania's banki
Page 17 and 18:
Mortgages are created under authent
Page 19 and 20:
allowance of 20% of the value of th
Page 21 and 22: Chapter 4 Banking, Finance and Insu
Page 23 and 24: ■ Taking deposits; ■ Making loa
Page 25 and 26: tried to bring more transparency an
Page 27 and 28: Chapter 5 Corporate and Business La
Page 29 and 30: EUR 25,000 by 31 December 2005). Pa
Page 31 and 32: Chapter 6 Labour Relations and Soci
Page 33 and 34: employment contract with an occupat
Page 35 and 36: Chapter 7 Accounting and Audit Requ
Page 37 and 38: Chapter 8 Taxation of Corporations
Page 39 and 40: exempt from paying profit tax throu
Page 41 and 42: ■ Other salary and/or similar exp
Page 43 and 44: - revenues obtained from management
Page 45 and 46: Income Subject to 16% Flat Tax Rate
Page 47 and 48: ■ Income from sale of movable and
Page 49 and 50: similar function, cinema tickets, a
Page 51 and 52: guarantee import duties could be ob
Page 53 and 54: are transported between tax warehou
Page 55 and 56: also stipulates the elements that s
Page 57 and 58: elationships with key contacts, inc
Page 59: Appendices
Page 62 and 63: Appendix II Appendix II Major Banks
Page 64 and 65: Appendix III Restaurants Phone ■
Page 66 and 67: Appendix IV 481- 482 Internal Settl
Page 68 and 69: Appendix VI Appendix VI Accountants
Page 70 and 71: Appendix VII (b) Appendix VII (b) W
Page 74: Appendix XI Appendix XI Excise Tax
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Business Guide to Romania* - Bayern - Europa

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