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Customs requirements

1.3.1 Customs Requirements

1. Resident and nonresident natural persons, called hereinafter passengers, are entitled to carry through the border of the Republic of Bulgaria goods, Bulgarian lev and foreign currency, precious metals, precious stones and articles made with or of them, to send and receive consignments and have them in disposition as per the procedure stipulated in the Customs Act, Implementing Regulation of the Customs Act, Foreign Exchange Law, Regulation No 10 on export and import of foreign exchange cash, precious metals, precious stones and articles with and of them and Regulation No 11 of 23 December 1998 related to the procedure for declaration in writing of goods before the customs authorities and Decree No 233 of 08 November 2000 of the Council of Ministers on the foreign trade procedures of the Republic of Bulgaria.

2. The conditions and procedure for import and export of goods by persons enjoying privileges in relation to the application of the Vienna Convention on Diplomatic Relations, the Vienna Convention on Consular Relations, consular conventions or other international treaties to which the Republic of Bulgaria is a contracting party are regulated by Regulation No 14 of 15 September 1999 issued by the Minister of Finance and Minister of Foreign Affairs on customs clearance of goods imported and exported by diplomatic missions, consulates, agencies of international organisations and the members of their staff.

3. Where, by reason of force major or other unforeseen circumstances the aircraft operator cannot comply with the obligation laid down in article 45, para 1 of the Customs Act, he shall immediately inform the closest in space customs authorities. The customs authorities shall determine the measure to be taken in order to permit customs supervision and to ensure, where appropriate, to convey those goods to a customs office or to other place designated by these authorities.

4. Before the start of the customs examination the passengers, resident and nonresident natural persons, shall fill in and file a customs declaration in the cases indicated in item 5

below.

5. Filing of customs declaration

5.1 The passengers, resident and nonresident persons, compulsory declare by submitting a Single Administrative Document (SAD) when they carry through the border:

a) goods of commercial nature;

b) goods subject to specific customs formalities under the respective customs procedures;

c) goods for which a reimbursement of customs duties and taxes or other paid amounts may be requested.

5.2 The passengers, nonresident persons, compulsory declare in writing in the SAD their personal effects and goods imported for sport purposes having a high value of customs duties and taxes when they fall under the temporary importation procedure.

5.3 It is possible to declare by SAD instead of filling in a special form of customs declaration in all other cases upon passenger's request.

5.4 The passengers, resident persons, on their exit from the country declare in writing in the special form of customs declaration for:

a) export of goods of non-commercial nature subject to prohibitions, restrictions or specific control;

b) temporary exportation of:

goods of non-commercial nature of higher value which are intended for re-import to the Republic of Bulgaria;

goods of non-commercial nature subject to prohibitions, restrictions or specific control.

5.5 The passengers, resident persons, upon entry declare in writing in the special form of customs declaration for:

a) import of:

goods of non-commercial nature acquired abroad and exceeding the limits for duty free import;

goods of non-commercial nature subject to prohibitions, restrictions or specific control.

b) re-import of goods that have already been declared for temporary exportation by using such type of customs declaration.

5.6 The passengers, nonresident persons, declare in writing upon their exit from the country by using the special form of customs declaration for:

a) export of goods of non-commercial nature subject to prohibitions, restrictions or specific control;

b) re-export of goods declared for temporary importation upon entry in the special form of customs declaration.

5.7 The passengers, nonresident persons, declare in writing upon entry in the special form of customs declaration for:

a) import of goods of non-commercial nature subject to prohibitions, restrictions or specific control;

b) temporary importation of goods of noncommercial nature subject to prohibitions, restrictions or specific control.

5.8 The customs declaration is issued in Bulgarian, English, German, Russian and French languages. The customs declaration may be translated in other languages as well, if necessary.

5.9 The passengers are entitled to choose customs declaration in the preferred language.

5.10 When the passengers, nonresident persons, do not

carry through the border goods subject to declaration upon exit or entry, they do not fill in customs declaration.

6. The import and export of Bulgarian lev and foreign

exchange cash is regulated by article 11 of the Foreign Exchange Law (SG 60/04.07.2003) and article 2 of the Regulation No 10/ 16.12.2003 (SG 1/06.01.2004) on the export and import of lev and foreign exchange cash, precious metals and precious stones and articles made with or of them.

6.1 Resident and nonresident natural persons crossing through the border of the Republic of Bulgaria may import Bulgarian lev or foreign exchange cash to the lev equivalent not exceeding BGN 8000 in total, without declaration in writing.

6.2 In case of import of sums over BGN 8000 in total, the resident and nonresident natural persons should mandatory fill in and file a foreign exchange custom declaration with the customs authorities.

6.3 Resident and nonresident natural persons may export in cash Bulgarian lev up to BGN 8000 inclusive or their equivalence in foreign currency without declaration in writing.

6.4 When exporting sums over BGN 8000, resident and nonresident natural persons shall obligatory fill in a foreign exchange customs declaration.

6.5 In case of export of sums exceeding BGN 25000 or their equivalent in foreign exchange cash, the resident and nonresident natural persons shall declare before the customs authorities the total sum and the source of the funds by submitting a certificate from the tax office administration for the availability or absence of overdone duties issued by the tax office subdivision by the address of last residence of the person.

6.6 When exporting sums exceeding BGN 25000 or their equivalence in foreign currency, nonresident natural persons shall declare in writing before the customs authorities only the type and amount of the exported funds where their value is not in excess of the amount of the imported and declared funds. They shall submit to the customs authorities a declaration filled in at their latest entry into the country. This declaration shall be valid for the export until the person's exit from the country.

6.7 The lev equivalent of the foreign exchange shall be calculated at the rate of exchange used for customs purposes for the date of the currency import or export respectively.

6.8 By coming into force of the amendment of the Foreign Exchange Law on 04 July 2003 the travel checks are not part of the "foreign exchange cash" and are not subject to customs control.

6.9 The import and export of precious metals, precious stones and articles with and of them are regulated by article 14 of the Foreign Exchange Law and the customs procedure is specified by article 4 of the Regulation No 10/16.12.2003 and particularly:

a) resident and nonresident natural persons may import and export freely precious metals, precious stones and articles with and of them to the following amounts:

37 gr gold and platinum in unprocessed and semi-processed form and gold and platinum coins;

60 gr jewellery and accessories made of gold and

platinum;

300 gr silver in unprocessed and semi-processed form, silver coins and jewellery and accessories made of silver;

b) when exporting or importing precious metals and precious stones and articles made with and of them in amounts exceeding the above mentioned a foreign exchange customs declaration shall be completed.

6.10 When exporting coins of historical, archaeological and numismatic value and articles made of precious metals and precious stones, which are monuments of culture, a foreign exchange customs declaration shall be filled in and presented before the customs authorities together with a permit issued by the Ministry of culture. The number and date of the permit shall be entered in the designated box of the declaration.

6.11 A foreign exchange customs declaration in Bulgarian, English, French, German, Russian and Turkish languages shall be given to the passengers.

7. At the international airports on the territory of the

country there are two passages for entry or exit of passengers marked as "green passage" or "nothing to declare" and "red passage" where declaration in writing is required. The passengers choose the respective passage depending on the particular case.