Customs regime

As a Member State of the European Union, Bulgaria is part of the Customs Union (Art. 28 of the Treaty on the Functioning of the European Union) which covers all trade of goods and involves the prohibition of customs duties on imports and exports between Member States and all charges having equivalent effect, and the adoption of a common customs tariff in their relations with third countries.

From the date of accession of Bulgaria to the European Union, the country is fully applying the common EU commercial policy regarding imports from third countries, including the Common Customs Tariff and the preferential trade agreements of the EU, as well as the anti-dumping and safeguard measures applied.

Information on the applicable import and export arrangements can be found in the TARIC database of the EU (TARIC - Tarif Intégré de la Communauté).

EU TARIC Consultation Module

EU QUOTA Consultation Module

Combined Nomenclature - preceding years (In Bulgarian language)

Binding tariff information (In Bulgarian language)

Autonomous measures for the suspension of customs duties  (In Bulgarian language)

Link to the website of the European Commission for security and safety amendments

The applicable legislation regulating the import, export and transit of goods, currency values ​​and passengers through the customs territory of the EU, in particular of the Republic of Bulgaria, and the implementation of customs control includes a number of regulations, directives, laws, rules, regulations, decrees of the Council of Ministers, international conventions, agreements, etc.

Applicable legislation

The Customs Law regulates at a national level the issues related to the status and powers of customs administration, as well as those related to the implementation of customs supervision and control.

Persons and vehicles and goods they carry or transport cross the border of Bulgaria at the border checkpoints are subject to customs supervision and control.

Customs supervision is a set of actions taken by the customs authorities to ensure the observance of customs legislation and other provisions applicable to goods under customs supervision.

Customs control is the specific actions of the customs authorities, such as examining goods, examining transport, commercial, accounting and other documents of physical and legal persons, examining vehicles, luggage and other goods carried across the state border, and similar actions ensuring that customs legislation and compliance with other provisions applicable to goods under customs supervision, as well as collection of customs duties, are kept.

Detailed information on all customs requirements, procedures and regimes can be found at the following URLs:

http://www.customs.bg/en

http://info.mitnica.com/index.php (In Bulgarian language)

Foreign exchange regime

The Foreign Exchange Law in Bulgaria regulates:

• transactions and payments between local and foreign persons;
• cross-border transfers and payments;
• professional foreign currency transactions;
• transactions with precious metals and gems, and professional articles made of them, their cross-border transport and their processing;
• cross-border cash transfer;
• the collection, maintenance and provision of statistical information on the balance of payments and the international investment position of the state;
• the exercise of exchange control.

Transportation across the Bulgarian border to or from a Member State of the European Union of currency, precious metals and gems, and articles made of them.

The transfer of funds to the amount of EUR 10,000 or more, or their equivalent in BGN or foreign currency, as well as precious metals and gems, and articles made of them, across the border of the country to or from a Member State of the European Union is not subject to declaring.

The customs authorities of the Republic of Bulgaria may require the provision of information in cases of a reasonable doubt or evidence of illegal activities related to the transfer of funds to the amount of less than EUR 10,000 or its equivalent in BGN or foreign currency.

The obligation for declaring at a request shall be deemed to have not been met in case of refusal to declare or if the information given is incorrect or incomplete.

Transportation across the Bulgarian border to or from a third country of funds, precious metals and gems, and articles made of them.

Funds

Subject to declaration before the customs authorities is the transfer of funds to or from a third country to the amount of EUR 10,000 or more, or its equivalent in BGN or foreign currency.

When transferring funds amounting to BGN 30,000 or more, or its equivalent in foreign currency, across the border to a third country, individuals shall provide also a certificate from the competent territorial directorate of the National Revenue Agency for the absence of obligations or a document certifying that the person has not been registered in the National Revenue Agency.

When transferring funds amounting to BGN 30,000 or more, or its equivalent in foreign currency, across the border to a third country, the foreign persons shall declare only the type and amount of the funds being transferred if their value does not exceed the previously declared funds.

In cases of a reasonable doubt or evidence of illegal activities related to the transfer of funds to the amount of less than EUR 10,000 or their equivalent in BGN or foreign currency, the customs authorities may inspect individuals by requiring them to provide information relating these funds.

The obligation for declaring under Par. 1 shall be deemed to have not been met in case of refusal to declare or if the information given is incorrect or incomplete.

The equivalent of foreign currencies in BGN shall be calculated in accordance with the customs legislation.

Precious metals and gems in raw, semi-processed and processed condition, and articles made of them

Cross-border transportation of precious metals and gems in raw, semi-processed and processed condition, and articles made of them, is not subject to declaring to the following sizes:

1. gold and platinum in raw and semi-processed condition, and coins to a total of 37 grams, regardless of the content of gold or platinum;

2. jewelry and accessories of the alloys of gold or platinum to a total of 60 grams, regardless of the content of gold or platinum;

3. silver in raw and semi-processed condition, and coins, as well as jewelry and accessories made ​​of silver alloys, to a total of 300 grams, regardless of the content of silver;

4. gems embedded in the products referred to in items 2 and 3.

Subject to declaring is the cross-border transportation of precious metals and gems, and articles made of them, above the specified size, as well as their transportation in the form of powder or other type of articles made of precious metals and gems, other than those listed, or to or from a third country.

When the transportation of precious metals and gems, and articles made of them, is of a commercial nature in relation to their taxation and commercial policy measures, they are treated as commodities and are subject to the provisions of Council Regulation (EEC) No. 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ L 302 of 19 October 1992) and Commission Regulation (EEC) No. 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) № 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ L 253 of 11 October 1993).

The cross-border transportation of articles made ​​of precious metals and gems, and goods made of them that are movable cultural values, is permitted only with a written declaration and in accordance with the provisions of Chapter VI, Section VI of the Law on Cultural Heritage.

The obligation for declaring under Par. 1 shall be deemed to have not been met in case of refusal to declare or if the information given is incorrect or incomplete.

Excise duties

Excise taxation and the control of the manufacture, use, storage, movement and security of excisable goods is governed by the Law on Excise Duties and Tax Warehouses, its Implementing Rules and other legal acts of individual sectors.

Subject of excise taxation are:

• alcohol and alcoholic beverages;
• tobacco products;
• energy products and electricity;

Taxable persons are:

• authorized warehouse keepers and persons registered under this Law;
• persons that are liable under the customs legislation in respect of excisable goods;
• persons who in violation of this law have produced or participated in the production of excisable goods, hold or have participated in the holding of excisable goods, dispose of or have disposed of excisable goods for which excise duty has not been paid or has been partially paid;
• excise-exempt end users and temporary registered consignees;
• tax representatives of persons having VAT registration in another Member State who supply excisable goods subject to remote sale under the Value Added Tax Law;
• recipients of excisable goods in the country, which goods are released for consumption in another Member State, except when the persons under item 5 have fulfilled their obligations under this Law.

Where several taxable persons are liable for the payment of the excise duty, they are jointly liable.

Obligation of excise duty payment on excisable goods occurs in case of:

1. production in the country;

2. entry into the country from the territory of another Member State;

3. import into the country.

The obligation to pay excise duty arises on the date of release of the excisable goods for consumption.

Goods that are being exported are exempt from excise duty. When excise duty has been paid on goods being exported from Bulgaria, a refund of the excise duty is due.

For more information:

Customs Agency - Central Customs Directorate

47 Georgi S. Rakovski Str.

1202 Sofia

Phone: 02/ 9859 45 28; 02/ 9859 4233   

Pressroom: 02/9859 4210; 

Fax: 02/9859 4061

E-mail: pr@customs.bg

http://www.customs.bg/