VAT traditionally accounts for the largest share of revenue—about 68.6 percent— followed by excise taxes at 24.6%, customs duties at 6.5%, and other categories of payments, including fees for customs procedures, at 0.3%.
VAT on imports amounted to 13,979.78 million lei. This represents 68.6% of total budget revenue. Compared to the same period in 2025, there was an increase of 1,061.9 million lei, or 8.2%.
Excise taxes on imports reached 5,021.95 million lei, or 24.6% of the total. Compared to the same period last year, there was an increase of 262.4 million lei, or 5.5%.
Structure of Excise Taxes
Excise taxes on imported petroleum products totaled 2,229.49 million lei (44.4% of the total), showing a 7.3% increase compared to the same period last year.
Next are excise taxes on tobacco products—1,619.75 million lei, or 32.3% of the total, representing a 10.4% increase compared to 2025.
Excise taxes on imported vehicles, on the other hand, decreased to 895.79 million lei, or 17.8%. The decrease was recorded at 5.4% (−51.55 million lei) compared to the same period last year.
Excise taxes on liquefied gas imports also decreased—106.51 million lei (2.1% of total excise taxes). The decrease amounted to 5.2% (−5.79 million lei).
At the same time, excise taxes on imported beer increased to 62.52 million lei (1.2% of the total). This represented a 5.3% increase (+3.13 million lei).
Excise taxes on brandy, liqueurs, spirits, and other beverages rose even more—to 84.69 million lei (1.7% of the total), a 15.5% increase compared to the same period last year.
Excise taxes on imported wines also rose to 1.9 million lei (0.04% of the total), showing an increase of 10.3% or 0.01 million lei.
Customs duties totaled 1,323.11 million lei. This represents 6.5% of total state budget revenues. Compared to the same period last year, there was an increase of 26.96 million lei, or 2.1%.
The fee for customs procedures amounted to 30.42 million lei. This represents 0.1% of total budget revenue. Compared to last year, there was an increase of 7.47 million lei, or 32.5%.
As a reminder, the fee for customs procedures was abolished with the entry into force of the new Customs Code. Currently, it is levied only on residents of free economic zones and the Giurgiulești International Free Port.
