CONSIDERAŢIUNI ÎN LEGÃTURÃ CU DISPUNEREA PRIN ORDONANŢÃ DE CÃTRE PROCURORUL CARE EFECTUEAZÃ URMÃRIREA PENALÃ A EXPERTIZELOR CARE AU CA OBIECT STABILIREA VALORII ÎN VAMÃ A MÃRFURILOR

According to the provisions of art. 270 para. 2 of the Romanian Customs Code, as amended by Law no. 291/2009, for the offence of smuggling to exist, it is necessary that the customs value of the goods or merchandise concealed from customs control exceed RON 20,000 in the case of products subject to excise tax and RON 40,000 for other goods and merchandise. This study is aimed at the identification of the procedures for establishing the customs value of the merchandise, according to the provisions of the Customs Code, of the Regulation for its application and of the Norms applicable to travelers and other individuals, as well as the limitations regarding the ordering of an expert report in the case, by way of ordinance issued by the prosecutor performing the criminal investigation.