Value-added tax (VAT) accounts for the largest share of revenue—about 68.6%— 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%.
Import VAT amounted to 13,979.78 million lei, accounting for 68.6% of total state budget revenue. Compared to the same period in 2025 (12,917.87 million lei), there was an increase of 1,061.9 million lei, or 8.2%.
Excise taxes on imports totaled 5,021.95 million lei, accounting for 24.6% of total state budget revenues. Compared to the same period of the previous year (4,759.55 million lei), there was an increase of 262.4 million lei, or 5.5%.
Breakdown of excise tax revenue collected:
– on imported petroleum products – 2,229.49 million lei (44.4% of total excise tax revenue), an increase of 7.3% (+151.31 million lei) compared to the same period last year (2,078.18 million lei);
– on tobacco products – 1,619.75 million lei (32.3% of total excise tax revenue), an increase of 10.4% (+152.44 million lei) compared to the same period last year (1,467.31 million lei);
– on imported vehicles – 895.79 million lei (17.8% of total excise tax revenue), a decrease of 5.4% (−51.55 million lei) compared to the same period last year (947.35 million lei);
– on imported liquefied gases – 106.51 million lei (2.1% of total excise taxes), a decrease of 5.2% (−5.79 million lei) compared to the same period last year (112.3 million lei);
– on imported beer – 62.52 million lei (1.2% of total excise taxes), an increase of 5.3% (+3.13 million lei) compared to the same period last year (59.4 million lei);
– on brandy, liqueurs, spirits, and other beverages – 84.69 million lei (1.7% of total excise tax revenue), an increase of 15.5% (+11.35 million lei) compared to the same period last year (73.34 million lei);
– on other goods – 21.3 million lei (0.4% of total excise tax revenue), an increase of 6.7% (+1.33 million lei) compared to the same period last year (19.96 million lei);
– on imported wines – 1.9 million lei (0.04% of total excise tax revenue), an increase of 10.3% (+0.18 million lei) compared to the same period last year (1.72 million lei).
Customs duties amounted to 1,323.11 million lei, accounting for 6.5% of total state budget revenues. Compared to the same period last year (1,296.16 million lei), there was an increase of 26.96 million lei, or 2.1%.
Fees for customs procedures totaled 30.42 million lei, accounting for 0.1% of total state budget revenue. Compared to the same period last year (22.95 million lei), there was an increase of 7.47 million lei, or 32.5%. The fee for customs procedures was abolished with the entry into force of Customs Code No. 95/2021. Currently, this tax is levied only on residents of free economic zones (FEZs) and the Giurgiulești International Free Port who have chosen to conduct their activities in accordance with the rules in effect as of December 31, 2023.
