Outside the EU
Doing business outside the EU is subject to customs control according EU and Bulgarian legislation.
When exporting goods from Bulgaria to third countries, no permits or licences are required and no restrictions are applied, except where such measures are justified on grounds of protecting the life and health of humans, animals and plants, protecting the environment, and similar reasons. Examples of goods subject to control in exports are dual-use goods, dangerous chemical substances, endangered types of wild flora and fauna, drug precursors, etc.
When exporting Bulgarian-made goods, enterprises may use the various options provided by the Bulgarian Export Insurance Act (ZEZ).
When importing goods from non-EU countries, tariff and non-tariff measures are applied according to EU trade policy.
According to the Bulgarian Customs Act (ZM), customs shall collect, process, analyse, keep and provide information regarding customs activities, and process customs statistics.
Data on imports/exports to/from third countries (non-EU) is collected based on information gained from the single administrative document (SAD) submitted by exporters/importers. The Bulgarian Customs Agency provides the information on goods imported and exported to and from third countries to the National Statistics Institute.
The main documents needed when exporting goods include: a customs declaration, invoices, transport documents, licences or permits (if such documents are required for the goods to be exported, these need to be applied for to the relevant competent body), and others.
When importing goods into Bulgaria from third countries, importers need to observe all legislative requirements (EU and Bulgarian) and provide all necessary documentation. Importers also are obliged to pay the customs duty applicable on the goods, depending on their origin, as well as value-added tax (VAT). According to the Excise Duties and Tax Warehouses Act (ZADS), goods such as energy products and electricity, tobacco, alcohol and alcoholic drinks, etc., imported into Bulgaria are subject to excise duties.
For statistical information, data on imports/exports from third countries are collected and processed by customs authorities, based on the documents provided by importers/exporters when carrying out their customs procedures.
You can find detailed information about customs control in Bulgaria on imports or exports to or from third countries at:
Details about duty rates applied on imports to the EU can be found via the TARIC consultation module, or on the Bulgarian Customs Agency's website. The Customs Agency website also contains information about import procedures:
You can find information about current measures in trade policy on imports from third countries via EU information resources, and on the website of:
You will find information about tax legislation on imports (VAT, and in some cases excise duty) on the website of: