- Commercial invoice: provides details of the transaction, including the value and description of the goods.
- Bill of lading / T1: Confirmation of transportation of goods.
- Packing list: Listing the contents and quantities of each package.
- Customs declaration: Documentation of the nature, value and origin of the goods for customs purposes.
Customs duties and taxes in Bulgaria are determined on the basis of various factors, including the type of goods, their value and origin. The Common Customs Tariff of the European Union (EU) generally applies to imports into Bulgaria. In addition, value added tax (VAT) is charged on the import of goods, usually at the standard rate of 20%.
Yes, some goods are subject to restrictions or prohibitions when importing into Bulgaria. These include firearms and ammunition, drugs and psychotropic substances, counterfeit products, certain species of plants and animals protected by the Convention on International Trade in Endangered Species (CITES), as well as specific hazardous substances. It is important to consult with the Bulgarian customs authorities or to contact EU regulations for an exhaustive list of restricted or prohibited goods.
In Bulgaria, a customs guarantee is required for certain customs procedures, such as temporary import, transit or customs warehousing operations. The procedure for obtaining a customs guarantee includes:
- Contacting a licensed insurance company or customs broker authorized to issue customs guarantees in Bulgaria.
- Provision of the necessary information and documentation, including identification data, financial statements and the estimated value of imports or customs operation for which the guarantee is required.
- Payment of the required premium for the customs guarantee, which is determined on the basis of factors such as the amount of the guarantee and the type of customs procedure included.
- Upon approval, the insurance company or customs broker will issue the customs guarantee, which can be provided to the Bulgarian customs authorities as part of the customs clearance process.
If an importer in Bulgaria believes that he has overpaid duty or is entitled to a duty refund, he can apply for a duty recovery. The procedure usually involves the following steps:
Collection of supporting documentation: Importers must collect all relevant documents, such as a customs declaration, proof of payment and any other supporting invoices or records that demonstrate the overpayment or eligibility for a refund.
Completion of the application for reimbursement: Importers must complete the application form for the refund of customs duties provided by the Bulgarian customs authorities. This form usually requires details of the import transaction, the overpaid amount and the grounds for refund.
Submission of the application: The completed form for an application for reimbursement, together with the accompanying documentation, must be submitted to the Bulgarian customs authorities within the time limit set by the provisions.
Customs review and processing: The Bulgarian customs authorities will examine the application, check the information and supporting documents and assess the eligibility for reimbursement. Further communication or clarification may be needed during this process.
Definition of the refund: Once the Bulgarian customs authorities have examined the application, a decision on the recovery will be taken. If approved, the refund will be processed and reimbursed to the importer.
When exporting goods from Bulgaria, exporters must complete the following procedures and provide the necessary documentation:
- Prepare a commercial invoice with details of the goods, their value and the terms of sale.
- Complete a customs declaration, also known as an export declaration.
- Meet all requirements for additional documentation specific to the destination or product country, such as certificates of origin, export licences or quality control certificates.
*Contact us if you have any questions about any of the documents or process
● Personal property of persons who move their permanent residence from a third party country to Bulgaria
● Property imported in connection with a marriage
● Personal property acquired by inheritance
● Accessories, teaching tools and other household equipment of students
● Parcels of negligible value
● Shipments sent by one private entity to another private entity
● Fixed assets and other equipment imported in connection with the relocation from a third country to the Community
● Products obtained from the activities of Community farmers in property located in third countries
● Seeds, fertilizers and treatment products for soil and plants imported from third-country farmers for use in property in areas bordering that country
● Goods carried in the personal luggage of passengers
● Educational, scientific and cultural materials
● Scientific instruments and devices
● Laboratory animals and biological or chemical substances intended for scientific research
● Therapeutic substances of human origin and reagents for the determination of blood and tissue groups
● Tools and devices intended for medical examinations, diagnosis or medical treatment
● Reference substances necessary for the quality of medical products
● Pharmaceuticals used in international sporting events
● Items intended for charitable or philanthropic organizations: items intended for the blind or other persons with disabilities
● Honours or Rewards
● Gifts received in the framework of international relations
● Goods intended for use by monarchs and heads of state
● Goods imported for advertising purposes
● Items imported for testing, analysis or exploration
● Shipments sent to organisations for the protection of copyrights or the protection of industrial or commercial property
● Miscellaneous documents and items
● Packaging materials for sealing and storage of goods during their transport
● Straw litter, fodder and food for animals at the time of transportation
● Fuels and lubricants located in land vehicles and special containers
● Materials intended for construction, maintenance or decoration of tombstones or cemeteries for victims of wars
● Coffins, funeral urns and ornamental items at funeral ceremonies