Logistics tax for sender clients

Steps to be followed by Cargus sender clients for declaring the logistics tax for parcels outside EU, starting January 1, 2026

Starting January 1, 2026, a legislative amendment came into force that impacts certain shipments originating from outside the European Union.

Thus, according to Law no. 239/2025, a logistic tax of RON 25 is introduced for each parcel that cumulatively meets the following conditions:

• the delivery originates outside the European Union;
• the declared value is below EUR 150;
• the parcel is imported based on the H7 simplified customs declaration;
• the parcel is delivered to the final recipient in Romania.

Under the applicable legislation, the collection of the logistic tax by the courier company is a mandatory condition for service provision.

How the Tax Is Applied in Relation to Cargus?

Cargus has the legal obligation to:

• identify the shipments subject to the logistic tax based on the information received from you;
• collect the logistic tax of RON 25 for eligible parcels;
• declare and remit the collected amounts to the state budget.

The logistic tax is collected separately from transport fees.

Sender clients responsibility

In this context, Cargus acts exclusively as an intermediary in the logistic tax collection process, based on its legal obligations.
The responsibility for the accurate and timely declaration of information related to shipments subject to the logistic tax rests entirely with sender clients.

If, as a result of failure to comply with these obligations, sanctions or fines are imposed by the competent authorities, Cargus will transfer these amounts to the responsible client.

What sender clients need to do – Shipment information submission

The identification of parcels subject to the logistic tax is carried out exclusively based on the information provided by sender clients.

AWB Identification

In order to allow the correct identification of parcels subject to the tax, sender clients are required to:

• submit the information related to their shipments daily, by email, for shipments issued on the previous day, covering the interval 00:00–23:59 (Romania time), to the following email address: logistic.tax@cargus.ro;
• submit proof of payment of logistic tax in RON (bank transfer copy) for the eligible orders issued on the previous day, together with the list mentioned above, to the following RON bank account:

At the time of payment, in the “Payment reference” field, it is mandatory to be used the following standardized format in order to ensure the correct identification and allocation of payments:

[CUI] – LOGISTIC TAX – [DD.MM.YYYY]

Example:
1231231 – LOGISTIC TAX – 15.01.2026

• The email must strictly follow the format below to allow automatic processing by Cargus systems. Any other email format or submission of shipment information to a different email address will not be taken into account.

Subject:
[ClientID] – Logistic Tax – [DD.MM.YYYY]

Email body:
Attached you will find the list of AWBs issued on [DD.MM.YYYY], together with proof of payment of the logistic tax.

Attachments:

1. Excel file (.xlsx) containing the following columns, in the exact order specified below:
   • AWB: Cargus AWB number
   • OriginCountry: 2-character ISO country code of origin of the goods (e.g. CN for China, TR for Turkey, etc.)
   • CustomsValue: Value of the shipped goods as declared to customs
   • CurrencyId: Currency of the CustomsValue (1 = RON, 2 = EUR)
   • H7: TRUE/FALSE – TRUE if customs clearance was performed based on the H7 reduced data set declaration; otherwise FALSE

File name:
[ClientID]-[YYYYMMDD].xlsx
(example: 12345678-20260118.xlsx)

2. Proof of payment of the logistic tax.

Shipment information transmission via API will be made available at a later stage. Cargus will provide a dedicated communication once this option becomes active.

Logistic Tax Collection Process

The logistic tax will be collected as follows:

• Cargus will invoice the logistic tax to sender client in RON at the time the eligible AWBs are declared; the invoice will be sent from financiar@cargus.ro;
• the invoice will have a payment term of one business day and will be settled using the bank transfer already performed.

Non-Collection of the Tax

Failure to collect the logistic tax will result in the Cargus client account being placed in stop credit and the non-delivery of parcels, as the correct and effective payment of the tax represents a mandatory condition for service provision, in accordance with legal requirements.

Once the implementation rules are officially published by the autorities, changes to the process described above may occur. Any updates will be communicated accordingly.