Courier companies are required to declare non-EU packages under 150 euros and to pay the fee of 25 lei by February 25, according to ANAF.

Courier companies must declare to ANAF, by February 25, the non-EU packages delivered in January, with a value under 150 euros, for which a fee of 25 lei, known as the "Temu tax", has been charged.

Failure to comply with this obligation may result in fines of up to 10,000 lei or criminal liability. Law 239/2025 imposes this tax on shipments from outside the EU, and courier companies become responsible for collecting and administering it. The ANAF order published on February 4 details the declaration process, including the obligation to keep records for 5 years. The economic impact of the new regulation will be assessed after the first declaration deadline, in February 2026.