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Law No. 30 Of 22 December 1978 On The Customs Code Of The Socialist Republic Of Romania

Original Language Title:  LEGE nr. 30 din 22 decembrie 1978 Codul vamal al Republicii Socialiste România

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LEGE no. 30 30 of 22 December 1978 Customs Code of the Socialist Republic of Romania
ISSUER GREAT NATIONAL ASSEMBLY
Published in OFFICIAL BULLETIN no. 115 115 of 28 December 1978



In the process of the implementation of the Romanian Communist Party Program for the creation of the multilateral socialist society developed and Romania's advance towards communism, of the impetuous growth of its entire economic, technical-scientific and cultural potential, The Socialist Republic of Romania promotes a policy of expanding trade relations and international economic cooperation, of continuing the exchange of material and spiritual values with all countries of the world, without distinction social-politics. At the basis of its economic relations with the other states, the Socialist Republic of Romania firmly places respect for the principles of national sovereignty and independence, non-interference in domestic affairs, equality in rights and mutual advantage. In this framework, the customs policy of the Socialist Republic of Romania, an integral part of the internal and external policy of the party and the state, is an important means of stimulating the development of the national economy, growth, diversification and modernization of domestic production, extension of Romania's participation in international division of labor. Appropriate to these objectives, it is necessary to improve the customs procedure to ensure the increase of the responsibility of the central bodies, the manufacturing units, the foreign trade enterprises and the other socialist units, facilitating movement of goods The customs procedure must also contribute to facilitating cultural-scientific exchanges and promoting international tourism, in terms of protecting national cultural heritage, defending the health of the population, social and social stat. In order to establish the unitary framework of the customs procedure and to carry out customs The Great National Assembly of the Socialist Republic of Romania adopts the present Customs Code of the Socialist Republic of Romania. + Chapter 1 General provisions + Article 1 The customs policy of the Socialist Republic of Romania is elaborated and carried out in accordance with the internal and external policy of the party and the state. Customs policy helps to stimulate and diversify, on an efficient economic basis, domestic production and export, to meet the requirements of the national economy with raw materials and other import goods, to broaden economic cooperation and International technical-scientific and cultural and touristic exchanges with other states, to increase the material and spiritual living standards of the people. + Article 2 The customs policy of the Socialist Republic of Romania is based on the constitutional principle that foreign trade is a state monopoly. + Article 3 The customs procedure, established in accordance with the customs policy principles of the Socialist Republic of Romania, includes the rules on customs control, customs clearance, the application of the customs tariff, as well as the other customs operations. The customs procedure shall take into account the conventions to which the Socialist Republic of Romania is a party. Customs procedures and other rules on the realization of customs activity shall be established by the Customs Regulation, approved by decree of the State Council. + Article 4 For the application of the customs regime are organized and operate, according to the law, customs units in the checkpoints for crossing the state border and inside the country. The entry or exit from the Socialist Republic of Romania of goods, means of transport and any other goods is allowed only through the checkpoints for the crossing of the state border. Goods, means of transport and any other goods crossing the state border are subject to customs clearance. + Article 5 The export and import activity of the goods shall be carried out by the authorized units according to The export and import of goods is carried out in accordance with the legal provisions in the field of foreign trade and international economic cooperation, on the basis of export and import permits, in compliance with the customs clearance rules. + Article 6 Goods that are imported shall be subject to the duties provided for in the import tariff, approved by decree of the State Council. Goods intended for export shall not be subject to customs duties. + Article 7 In order to extend and diversify the forms of foreign trade and international economic cooperation, ports and free zones in which customs facilities are provided according to the law can be created on the territory of the Socialist Republic of Romania. + Article 8 The introduction or removal from the country of goods for personal, family or household use by individuals is allowed in compliance with the provisions of this Code and the other legal provisions. It is forbidden to introduce or remove goods from the country by individuals, for the purpose of marketing. + Article 9 The Ministry of Foreign Trade and International Economic Cooperation is responsible for carrying out party and state policy in the customs area. + Article 10 The customs authorities shall be responsible for the strict application of the rules on the customs procedure, the taking of appropriate measures for the non-delay in the customs clearance of goods on export and import, and for the prevention, establishment and sanctioning of deviations from the customs rules. + Article 11 The economic ministries, the other central bodies and the units with export and import activities shall, each in its field of activity, respond to the delivery of the goods for export and the receipt of the import goods in strict accordance with the authorisations issued, with the clauses on quality, quantity, delivery times and other conditions provided by law and external contracts concluded, as well as compliance with the rules on customs clearance. + Chapter 2 Export and import provisions + Section 1 Exporting goods + Article 12 Units authorized to conduct foreign trade operations may only export goods that are subject to their activity, on the basis of approvals and documents provided by law. For export clearance, the units authorized to carry out foreign trade operations shall be obliged to submit to the customs authorities the customs clearance documents and to present to them the goods for export, responding to the accuracy of the data declared. + Article 13 The goods producing units for export and those authorized to carry out operations of foreign trade shall be responsible for the delay of customs clearance, due to the failure to submit the customs clearance documents within the period. + Article 14 The export clearance shall consist in carrying out the customs control of the goods and means of transport, in checking the customs clearance documents and the accompanying transport documents, and in the records of the exported goods. Customs clearance is carried out at customs units at the border or inside the country. In order to accelerate the customs clearance of export goods and to avoid the stationing of means of transport at the border, customs clearance or control when loading the means of transport can also be carried out at the premises of the goods producing units for export, under the conditions of the Customs Regulation. + Article 15 The customs authorities are obliged to verify that the goods presented correspond to the export permits, to control the concordance between the data entered in the customs documents and the goods presented, in terms of quantity, nature and their destination and to notify the competent units about the inconsistencies found. In cases where impaired, damaged, improperly packaged or transported goods are found, the customs authorities are obliged to detain these goods and to notify the bodies of the General State Inspectorate for Quality Control of Products, who will check the situation on the spot and take the appropriate measures. In these situations, the liability for the retention of the goods and the delay of their dispatch shall lie with the units which have supplied the goods for export or, as the case may be, to those who + Article 16 Transport companies are obliged to provide transport units that, according to the economic contracts concluded, to ensure the delivery of export goods to the term, to avoid depreciation and damage goods, as well as their security throughout transport. In cases where it is found that the means of transport do not meet the conditions laid down in the preceding paragraph, the customs authorities shall notify the transport undertakings which are obliged to take the necessary measures immediately. In these circumstances, the liability for the delay caused by the undertaking which carried out the transport of the goods under improper conditions. + Section 2 Import goods + Article 17 The units authorized to carry out foreign trade operations shall be obliged to carry out the import of goods in accordance with their object of activity, on the basis of the approvals and documents provided by law and to take the necessary measures for customs clearance within the economic circuit of the imported goods. + Article 18 For import clearance, the units authorized to carry out foreign trade operations shall be obliged to declare and present the incoming goods, while depositing the customs clearance documents. The importing units are responsible for the delay of customs clearance, due to the failure to submit documents within the deadline. + Article 19 Import clearance shall consist in carrying out the customs control of the goods and means of transport, in checking the customs clearance documents and accompanying transport documents, in application of the customs import tariff, as well as in the records imported goods. Customs clearance is carried out at customs units at the border or inside the country. In order to introduce goods in the economic circuit without delay, customs clearance may also be carried out at the premises of the beneficiary units of import goods. + Article 20 Upon customs clearance of the imported goods, the customs authorities are obliged to verify that the goods correspond to the import authorizations, to control the concordance between the data entered in the customs documents and the goods presented from the point of view of their quantity and nature. + Section 3 Customs tariff + Article 21 The customs import tariff of the Socialist Republic of Romania applies for the purpose of using the advantages of participating in the international division of labor, improving economic and social activity, ensuring the wide use of the pirghia economic and financial activity in the activity of foreign trade and the reflection of import prices in domestic prices of imported goods. + Article 22 When importing goods from countries that do not apply in relations with the Socialist Republic of Romania the treatment of the most favoured nation in the customs field, the duties provided for in the import tariff may be increased. Increased customs duties may also be imposed in relations with countries introducing pre-non-prior customs duty increases. The increase of customs duties is approved by decree of the State Council. + Article 23 When importing goods from countries with which trade is carried out on the basis of international conventions and protocols, the application of customs duties shall be made according to their provisions. + Article 24 Customs duties shall apply to the customs value of the goods, which shall be determined in accordance with the rules laid down in the Customs Regulation. + Article 25 The following goods imported by the units authorized to carry out foreign trade operations shall be exempt from the customs duties: a) samples, reference models, samples, advertising, advertising and documentation materials, within the object of activity of the importing units, in compliance with the conditions provided for by the Customs Regulation; b) goods that have been repaired or replaced by external partners; goods intended to replace previously imported products, according to the contractual terms on quality; goods received in the framework of bonuses granted; goods that are return to the country as a result of erroneous dispatch; c) goods specially authorized by the law enforcement bodies to be incorporated into export or processed products for export; d) machines, machinery and appliances sent without payment by external partners for the production of goods intended exclusively for export, on the basis of contracts concluded according to the authorizations issued; e) goods for military units and those intended for national defence. Duty-free goods can only be used for the purposes for which they were imported. If, for economic or technical reasons, it is necessary to use them for other purposes, the units that hold them are obliged to obtain the prior approval of the Ministry of Foreign Trade and International Economic Cooperation and to pay customs duties, calculated at customs value from the time of entry into the country of goods. The financial control bodies are obliged to verify the use of goods imported with exemption from customs duties and, in case of deviations, to take the appropriate measures. + Article 26 By presidential decree you can grant discounts or exemptions from customs duties or establish quotas of goods exempt from customs duties or temporarily suspend, partially or totally, the application of these duties on the import of certain goods. + Section 4 Joint ventures based in the Socialist Republic of Romania + Article 27 Mixed companies based in the Socialist Republic of Romania can export or import goods within their object of activity, under the conditions provided by law. The customs procedure established for establishments authorised to carry out external trade operations shall also apply to joint ventures. + Article 28 The goods introduced into the country under the social capital contribution of foreign partners to joint ventures are exempt from the payment of customs duties. + Chapter 3 Introduction or removal of goods from the country outside the foreign trade activity + Section 1 Romanian legal entities + Article 29 Romanian legal entities may introduce or remove from the country goods, outside the activity of foreign trade, under the conditions established by the Customs Regulation, if the introduction or removal of them is not prohibited by law. + Article 30 The following categories of goods, introduced into the country by Romanian legal entities, are exempt from the payment of customs duties: a) samples and materials for experimentation; b) books and other prints, phonic prints and on film, objects of a cultural and didactic character, received on the basis of agreements with external partners; c) goods resulting from testamentary successions, donations or aids; d) goods belonging to central bodies and socialist units received from their representations abroad; e) goods which are used on the occasion of political, economic, cultural, scientific, touristic, sports and other similar actions; f) foreign goods that become, according to the law, the property of the Romanian state by leaving or confiscation. For other categories of goods introduced into the country, the customs duties provided for in the customs import tariff shall apply. + Article 31 The goods entered in the country with exemption from customs duties by the Romanian legal persons shall be registered by them in the accounting records and may be marketed only under the conditions provided by law. The financial control bodies are obliged to follow the destination given to these goods. + Article 32 Romanian legal entities can remove from the country goods, within the limits established by law, in compliance with the provisions of the Customs Goods removed from the country are not subject to customs duties. + Section 2 Representative offices of commercial firms and foreign economic organizations + Article 33 The representatives of commercial companies and foreign economic organizations operate in the Socialist Republic of Romania according to the object established by the operating authorization, in compliance with the legal provisions. They may enter into the country goods for the endowment and maintenance of their premises, with the payment of the customs duties provided for in the import tariff. They can also remove from the country, without payment of customs duties, the introduced goods, as well as goods purchased in the Socialist Republic of Romania for their usual needs, under the conditions provided by the Customs Regulation. + Article 34 Economic representations, representations of commercial firms and foreign economic organizations, other firms and foreign organizations may enter the country, with exemption from customs duties, samples and samples, advertising materials, advertising and documentation, as well as articles intended to be used at fairs, exhibitions, congresses, conferences, symposia, competitions and other similar events in which they participate. The conditions and rules for the introduction into the country of these goods shall be established by the Customs + Section 3 Diplomatic missions and consular offices + Article 35 Diplomatic missions and consular offices accredited in the Socialist Republic of Romania, as well as their members may introduce or remove from the country, without payment of customs duties, goods intended, as the case may be, the official use of missions and offices or the personal use of their members, under the conditions established by the international conventions to which the Socialist Republic of Romania is a party and on the basis of reciprocity. The introduction and removal of goods from the country by diplomatic missions, consular offices and their members is allowed in compliance with the provisions of the law and the norms established by the Customs Regulation. + Article 36 For certain categories of consumer goods for the official use of diplomatic missions and consular offices, as well as the personal use of their members and their families, the Customs Regulations set limits within which they are apply exemption from customs duties. The conditions of reciprocity shall be taken into account when determining the limits in which those exemptions apply. + Article 37 Goods introduced into the country, exempt from customs duties, by diplomatic missions and consular offices, and by their members may not be alienated to persons who do not enjoy the same exemptions, except through organizations commercial and customs duties. + Article 38 The customs procedure of goods belonging to diplomatic missions and consular offices and their members shall apply, accordingly, to international organizations established or having representative offices in the Socialist Republic of Romania, as well as their officials, within the limits and conditions of international agreements to which the Socialist Republic of Romania is a party. + Chapter 4 Temporary passage of goods and other goods across the state border + Article 39 Units authorized to carry out foreign trade operations may send temporarily abroad, within the framework of their activity object and under the conditions provided by law, goods for: a) execution of construction works, assembly, service provision and other similar activities; b) carrying out repairs or replacements of goods, on the basis of agreements concluded with external partners; c) participation in fairs, exhibitions, congresses, conferences, competitions and other similar events; d) operations in consignment; e) endowments of Romanian representations abroad; f) other activities agreed by the Romanian side with external partners. + Article 40 Units authorized to carry out foreign trade operations may receive temporarily from abroad, within the framework of their activity object and under the conditions provided by law, without payment of customs duties, goods for: a) carrying out works on the basis of agreements concluded with external partners, rentals and services; b) operations in consignment; c) participation in fairs, exhibitions, congresses, conferences, competitions and other similar events; d) other activities agreed by the Romanian side with external partners. + Article 41 Legal entities, other than establishments authorized to carry out foreign trade operations, may temporarily remove or introduce goods in the country, without payment of customs duties, within the framework of their object of activity and under the conditions provided by law. + Article 42 Holders of temporary operations are obliged to take the necessary measures for the return or, as the case may be, the removal of goods from the country, within the deadlines established by the + Article 43 On the basis of the approval of the competent bodies, the goods temporarily sent abroad or temporarily removed from the country can be capitalized on the foreign markets, with the application of the customs Goods temporarily received from abroad or temporarily introduced in the country can be marketed in the Socialist Republic of Romania in compliance with the legal provisions. In these cases, the goods are subject to customs duties, calculated at customs value from the moment of their entry into the country. + Chapter 5 Transit and other customs operations + Article 44 On the territory of the Socialist Republic Romania is allowed the customs transit of goods, means of transport and other goods, by rail, sea, river, air and road. Goods, means of transport and other goods in customs transit shall not be subject to customs duties. + Article 45 Goods in customs transit are under customs supervision until their customs clearance or exit from the country. Customs goods inside the country to be shipped abroad shall be considered in customs transit to the border. + Article 46 Goods in transit that are capitalized on the territory of the Socialist Republic of Romania are subject to import and customs import duties. + Article 47 Foreign goods can be stored on the territory of the Socialist Republic of Romania, without payment of customs duties, being subject to legal warehousing fees. + Article 48 The transport of indigenous goods from one port to another of the Socialist Republic of Romania, which is carried out on an international water or with access to such water, is subject to customs supervision, and in case of necessity, to customs control. + Chapter 6 Ports and free zones + Article 49 On the territory of the Socialist Republic Romania can be established, by law, ports and free zones in which the goods introduced or removed are exempted from the payment of customs duties. Means of transport, goods and other goods from all countries with which the Socialist Republic of Romania has commercial relations are admitted to ports and free zones. Exceptions are the goods and other goods whose import is according to the law or international conventions to which the Socialist Republic of Romania is a party. + Article 50 The introduction and removal of means of transport, goods and other goods in and from ports and free zones shall be subject to customs supervision, which shall be carried out according to the Customs + Article 51 Goods of Romanian origin or those originating from import may be entered in the ports or free zones, with the fulfilment of the conditions and formalities concerning the export or, where applicable, the temporary reference. Goods of foreign origin located in ports or free zones may be introduced into the country with the fulfilment of conditions and formalities concerning importation or, where appropriate, temporary reception. Goods in ports or free zones can transit through the territory of the Socialist Republic of Romania in compliance with legal regulations. + Chapter 7 Introduction or removal of goods from the country by individuals + Article 52 Individuals may introduce or remove only personal, family or household goods from the Socialist Republic of Romania. The introduction or removal of goods by individuals for the purpose of marketing is prohibited. + Article 53 Goods that are introduced, removed from the country or transited by individuals are subject to customs clearance. + Article 54 Goods that are introduced or removed from the Socialist Republic of Romania by individuals are subject to the duties contained in the customs tariff for goods belonging to individuals, established by the Customs Regulation. Customs duties shall apply to the customs value of the goods, without regard to their wear. + Article 55 It is prohibited to introduce in the country by individuals the following values and goods: a) amounts in lei and securities expressed in lei, except those authorized by law; b) weapons, ammunition and explosive or radioactive materials, with the exception of hunting weapons, shooting weapons, ammunition for these and panoply weapons, which can be introduced into the country, under the conditions provided by law; c) narcotic and psychotropic products and substances, as well as toxic products and substances, except those medically prescribed under the conditions provided by law; d) radio-broadcast-reception apparatus, except those whose possession is authorized according to the law; e) the documents, prints and prints, of any kind, which are not accepted by law; f) drugs in deoriginalized packaging, arrived by parcels; g) worn-out effects of clothing, shoes, linen, arrived as but through parcels; h) other goods that are not admitted by legal regulations. + Article 56 It is prohibited to remove from the country the following values and goods: a) amounts in lei, foreign currencies and securities, except those authorized by law; b) goods belonging to the national cultural heritage, except those who, according to the law, have been authorized to be removed from the country temporarily; c) precious metals, precious stones and objects made of them, except those whose removal from the country is permitted according to the law; d) weapons, ammunition and explosive or radioactive materials, with the exception of hunting weapons, shooting weapons, ammunition for these and panoply weapons, which can be removed from the country under the conditions provided by law; e) narcotic and psychotropic products and substances, as well as toxic products and substances, except those medically prescribed under the conditions provided by law; f) philatelic stamps, with the exception of those covered by the authorized units or intended for international exhibitions; g) other goods that are not admitted by legal regulations. + Article 57 The introduction or removal from the country by the individuals of the following categories of goods is exempt from the payment of customs duties, in compliance with the provisions of the law and under the conditions established by the Customs a) personal goods, household and household items, study and documentation materials belonging to individuals who move for work or studies, for a long period; b) items of furniture for personal or family use of natural persons moving abroad on a permanent or permanent duty for a long period; c) personal effects, medicines and other common goods belonging to natural persons crossing the state border, in their accompanied or unaccompanied luggage; d) art objects that are introduced in the country; books and other publications, sound recordings, on film and slides; e) consumable goods that are introduced or removed from the country by individuals in the interest of service or in studies, as the case may be, abroad or in the Socialist Republic of Romania for a period of more than 30 days, based on agreements, contracts or other legal agreements; f) trolleys and tricycles with or without motor, as well as the prosthetics for invalids, with the opinion of the sanitary organs; g) goods which are introduced into the country repaired or replaced within the framework of the guarantee period; the goods which are returned being erroneously dispatched; h) goods obtained as prizes or official distinctions; i) foreign goods introduced into the country that become, according to the law, the property of the Romanian state by leaving or confiscation j) goods purchased in the country with payment in foreign currency by foreign individuals. + Article 58 The value or quantity limits for goods that may be introduced or removed from the country by individuals, with exemption or with the payment of customs duties, shall be approved by decree of the State Council. The terms and conditions in which individuals may enter or temporarily remove from the country personal, family or household goods shall be established by the Customs Regulation. + Chapter 8 Organization of customs activity. Duties and liabilities + Article 59 The customs activity has the following organization structure: a) Directorate-General of Customs b) Vami c) Customs points. The structure norms of the General Directorate of Customs and Customs units are approved by decree of the State Council. + Article 60 The General Directorate of Customs operates under the Ministry of Foreign Trade and International Economic Cooperation and has legal personality. + Article 61 Customs and customs points are operative customs units, without legal personality, subordinated to the General Directorate of Customs. + Article 62 Customs clearance and other customs operations shall be carried out by the bodies of the customs units and the General Directorate of Customs. Customs clearance shall be carried out at the customs units and at the place of loading or unloading of the goods by the nearest customs unit. Also, in the major goods producing units for export, in railway stations and in economic centres where an intense export and import activity is carried out, customs units can be set up. + Article 63 The General Directorate of Customs has the following main duties and responsibilities: a) organize, guide and control the activity of the customs units; b) examine the customs aspects referring to the export and import of goods, in order to develop the appropriate proposals for speeding up the customs clearance of goods intended for export and the introduction without delay in the economic circuit of goods of import; c) pursues the correct and uniform application of the import tariff; d) analyze the customs contravention situation and take the appropriate measures to prevent and combat deviations from the customs regime; e) take measures for the selection of personnel corresponding to the customs activity and to improve the professional training of customs personnel and to educate him in the spirit of applying socialist legality, strengthening discipline and vigilance; f) represents before the courts the interests of the state in cases of violation of customs norms; g) performs any other duties established by law. + Article 64 The customs units shall have the following main duties and responsibilities: a) customs clearance of export and import goods within the legal deadlines and application of the customs import tariff; b) control of the means of transport crossing the state border; c) customs clearance of transited goods, as well as those received or temporarily sent; d) customs supervision of goods under customs procedure; e) the customs control and the application of customs duties on goods belonging to individuals; f) sanctioning deviations from the customs procedure; g) other duties in the customs field, provided by law. Disciplinary, administrative or criminal sanctions shall apply to deviations committed by the customs staff. + Article 65 The Ministry of Foreign Trade and International Economic Cooperation, in carrying out the customs policy of the party and the state, has the following main duties and responsibilities: a) analyze the overall problems of the customs activity and take measures regarding its continuous improvement; b) ensures and controls the application of the legal provisions in the customs c) collaborate with the ministries and other central bodies concerned, with a view to taking measures to ensure the operation of goods on export and import; d) act internationally in order to obtain customs facilities for the access of Romanian goods to other markets; e) carry out exchanges of experience with other states in the customs field; f) leads, directs and controls the activity of the General Directorate of Customs and Customs units; g) organizes and pursues the implementation of customs statistics, together with the Central Statistics Directorate; h) develop technical working rules on the application of the customs procedure; i) meets any other duties established by law. + Article 66 The Customs Commission, which has as its powers the drafting of proposals on: the approval of reductions or exemptions of customs duties on imported goods; the establishment of quota of goods exempt from the payment of customs duties; temporary suspension, partial or total application of customs duties on imports of goods, according to the provisions of this Code. The organisation and functioning of the Customs Commission shall be established by the Customs Regulation. + Article 67 Ministries and other central bodies shall be obliged, each in their field of activity, to ensure the attainment of the tasks assigned to the subordinate units in respect of the application of the customs procedure and shall be responsible for taking compliance with this Code + Article 68 The Ministry of Transport and Telecommunications and the Department of Civil Aviation are taking measures to create the operational conditions for the operation of customs clearance at railway stations, ports and airports, in order to deliver goods without delay in export and import. + Article 69 The Ministry of Interior works with the Ministry of Foreign Trade and International Economic Cooperation, in order to properly organize the activity at the checkpoints for the crossing of the state border and provide support to the customs bodies in the performance of their duties. + Article 70 The Council of Culture and Socialist Education and its local bodies collaborate with customs bodies in order to defend the national cultural heritage and to apply the legal norms on the introduction or removal from the country of documents, prints and of other similar materials. + Chapter 9 Liabilities and penalties + Article 71 Non-compliance with the rules on the customs procedure attracts, according to the law, as appropriate, disciplinary, contravention or criminal liability, as well as material or civil. + Article 72 The following facts enjoyed for the purpose of evading goods from the customs regime constitute the crime of smuggling and are sanctioned with imprisonment from 2 to 7 years and partial confiscation of wealth: a) the crossing over the border of goods by other places than those established for customs control or by the use of false customs documents or customs documents on other goods, if the value of the goods exceeds 3,000 lei; b) crossing over the border, without authorization, of weapons, ammunition, explosive or radioactive materials, narcotic and psychotropic products and substances, as well as toxic products and substances; c) evading the customs clearance operations of the goods, enjoyed by one or more armed persons or constituted in the gang. The attempt is punishable. If the goods that were the subject of the smuggling offence have not been found, the one in question owes the related customs duties. + Article 73 If the crossing over the border of some goods constitutes a crime according to the provisions contained in other laws, the act is punishable under the conditions and sanctions provided for in those laws. + Article 74 The facts constituting the contraventions to the customs procedure, the procedure for finding and sanctioning them shall be established in the Customs Regulation. + Chapter 10 Final provisions + Article 75 This Code comes into force 90 days after its publication in the Official Bulletin of the Socialist Republic of Romania. The same date shall be repealed: Law no. 6 6 of 28 December 1961 on the regulation of the customs regime of the Socialist Republic Law no. 12 12 of 20 June 1973 on the customs import tariff of the Socialist Republic of Romania, as well as any other provisions to the contrary. -------------------