As from 1 January 2007, Bulgaria is applying the EU customs legislation directly. The applicable rates are percentages of the customs value (the transaction value increased by certain costs). Reduced rates apply on imports of goods from countries to which EU gives preferential tariff treatment.

Goods can be imported into Bulgaria under customs regimes with an economic impact (e.g. bonded warehouses, inward processing, processing under customs control).

Find Related Taxation Reports and Tax Alerts