According to the Law on Customs, the export regime represents export of local goods outside the customs territory of the Republic of Bulgaria. This includes observance of the formalities envisaged for exportation of the goods and the stipulated trade policy measures.

With the export regime, the local goods are finally exported for sale purpose outside the country. The export regime includes application of the requirements envisaged by the customs upon exportation of the goods. In the first place, the formalities are reduced to declaring the goods for the customs regime demanded. Our customs legislation foresees several methods for declaring the goods: written declaration, declaration via electronic means and declaration via other actions. On its part, the written declaration may be done by normal procedure – by submitting a customs declaration, as well as simplified rules – by submitting a simplified customs declaration, by presenting a commercial or another document with a request to place the goods under the customs regime demanded or by entering the goods into the declarer’s accountancy.

When declaring the goods for export, in addition to a filled-in customs declaration indicating all data necessary for legalization of the regime, other documents are also presented. The main documents are as follows:

• An invoice or another equivalent document indicating the value of the goods;
• Documents intended for the country of import – a certificate of origin, a permit, etc. The following forms are used to prove the origin of the goods: a certificate of origin – normal form, a certificate of preferential origin – form A, issued by the BCCI; a certificate of the goods movement - EUR 1, issued by the competent customs bodies or a declaration prepared by the exporter on an invoice;
• Transport documents;
• Documents for the transition customs regimes, if any. Most often, this is a declaration for output transit;
• A specification, a packing list or an equivalent document with a description of the contents;
• A document issued by a competent state body when the goods are subject to a special export regime, settled by law or by another normative act;
• Veterinary, phytosanitary or another type of certificate respectively for goods of animal, vegetative or another origin;
• A document for transfer of rights, a receipt for detention of goods, if such is issued.

The customs institutions may also require additional documents, such as a contract, laboratory analyses, etc. The normative documents, settling the export of the goods include:

• Customs Law;
• Rules for application of the Customs Law;
• Regulation No. H-17 from 13.12.2006 for application of the decrees of Annex No. 37 and Annex No. 38 of Regulation (EEC) 2454/93 of the Commission on the written declaration via the Unified Administrative Document (Regulation No.H-17/2006).

Useful information can be found on:

• www.customs.bg
• www.wcoomd.org
• www.mee.government.bg
• www.bcci.bg
• http://mitnici.eu