Revocation of the Authorization

The authorized depositor's authorization ceases to be valid:

• in the case of the dissolution of a legal person;
• when the approved depositor waives voluntarily from the authorization;
• when the customs authorities revoke the authorization.

A) Revocation of authorization at the request of the approved depositor

The termination of the validity of the fiscal warehouse authorization shall be made on a written request by the approved depositor to the customs supervising office.

The request for the termination of the validity of the authorization shall be done minimally 2 months before the legal procedure for the dissolution of the legal person according to the legisdlation in force or from the foreseen period in case of waiving voluntarily from the authorization.

Such request shall consist of:

• the effective date of termination of the utilization or closure of the fiscal warehouse;
• available stock for each type of product, the volumes of which are subject to a physical inventory in the presence of the customs authority;
• the destination that the user intends to assign to the stock including the waste of the products.

Upon receipt of the request, the supervising customs office shall carry out all the necessary checks and verifications and, at the conclusion of such proceedings, prepare a detailed report which it shall forward together with the relevant file to the General Directorate of Customs.

After reviewing the file and the report of the customs supervising office, the General Directorate of Customs shall take the decision to terminate the authorization by specifying the respective obligations necessary for the closure of the approved depositor regime and communicates the decision to the holder of the authroization and customs supervising office.

 B) Revocation of Authorization by the Customs Authority

Termination of the validity of an authorization may be made with the initiative of the customs authorities by way of revocation. Below you find some cases:

• any change in any of the components of the fiscal warehouse that it has not been subject to any modifying authorization;
• when the approved depositor shows a lack of understanding and concretely:

i) provokes any kind of obstacle or delay to enforce the control and in the case when he does not present any reason for such delay or in the case that the customs authorities are not satisfied with the reasons;
ii) it is sufficient for him only by giving the keys of warehouses and refuses to accompany the customs authorities during the controls.

SUSPENSION OF AUTHORIZATION

By identification of the cases provided for in the excise legislation, the General Directorate of Customs takes a decision on the suspension of the authorization for a period of up to 30 days by presenting the reasons for this decision and notifies the economic operator and the customs supervising office. In cases where the economic operator could not fix the situation within the 30-day time limit, but ensures that the conditions can be met if the suspension period is extended, the General Directorate of Customs may postpone the suspension period for another 30 days.

If within the term of the suspension, the economic operator meets the conditions and criteria defined in the law, the General Directorate of Customs shall cancel the suspension and inform the economic operator and the supervising customs office about the decision.

ATTENTION!
The approved depositor shall cease to be liable only after the payment of all fiscal duties on all products placed under the suspension regime.