Trade between Bulgaria and other European Union Member States is free from customs duty and not subject to customs control.
According to Bulgarian legislation the following items are subject to excise duties:
alcohol and alcoholic beverages, tobacco products, energy products and electricity.
Goods trade declaration
VAT-registered Bulgarian traders, who deal in goods and services with VAT-registered clients in other EU countries, must submit a VIES declaration.
For some goods producers are required to be licensed – the authorities confirm that the producer meets certain standards. This applies to sectors such as meat production, agriculture and dairy production. Licences are also needed for transporting goods.
VIES declarations can be submitted to the National Revenue Agency online.