Tobacco and Tobacco Products

Alcohol and Alcoholic Drinks

Passengers under 16 years have no right to duty free importation of the above goods, with the exception of medicines.

Duty-free importation of goods which are not indicated above is admissible for every trip, if their value does not exceed a total of 100$, or their equivalent in USD. For passengers under 16 years of age, the limit for duty-free imports is 50 USD or their equivalent in other currency.

When a single article is imported and its value is over 100 USD, the customs dues over the entire value are paid. When the total value of two or more articles surpasses 100 USD, duty-free importation is admissible only for the goods, the accumulated value of which does not exceed 100 USD. The right to duty-free importation of goods is not cumulative and it cannot be distributed among several passengers.

Persons crossing the border more than once within 30 days can benefit only from decreased duty-free import quantities:

• For goods acquired abroad with a value of 20 leva or their equivalent in other currency
• For the goods with quantitative limits for duty free importation – 20%.

A duty-free importation of personal objects of art and scientific work, imported by people with a permanent residence on the customs territory of the Republic of Bulgaria.

Importation of Goods with a Non-Commercial Character

Goods, contained in the luggage of passengers are considered to be of non-commercial character in the following cases:

• When they are transported occasionally, or,
• When they are for private or family use.

A unified customs rate of 5% on the value is levied on goods with a non-commercial character, imported in the luggage of passengers.

The unified customs rate is applied to goods of non-commercial character, transported beyond the cases of duty-free importation mentioned above, when their value does not exceed USD 1500 per passenger, or, their equivalent in another currency.

The unified customs rate is not applicable if before the duties are calculated the passenger proposes that the rates of the Unified Customs Tariff be applied, taking into consideration also. the free trade agreements.

The unified customs rate is not applicable for tobacco and tobacco products, exceeding the limits for duty-free importation mentioned above.

• Have been in possession of the person moving for permanent residence to the Republic of Bulgaria and have been in his/her possession for private use at the place where he/she used to live. Vehicles for private use must have been used by these persons at their previous place of residence for at least 6 months before the date of change of permanent residence. This 6-month period is calculated with reference to the day when the vehicle enters Bulgarian customs territory.
• Will be used for the same purposes at the new place of permanent residence on the customs territory of the Republic of Bulgaria.

Duty-free importation is allowed with the permission of the head of the customs office, in the region where the physical person will reside.

Vehicles admitted for duty-free importation cannot be lent, pledged, let out under rent or transferred into another’s property, with or without payment, before the expiration of 24 months as of the date of acceptance of the declaration for finalization of the importation regime, unless the customs office, which has finalized the importation gives a permission for it. In case vehicles admitted for temporary importation are lent, pledged, let out under rent or transferred into another’s property, with or without payment, before the expiration of the 24 month period, the customs office where the duty-free importation was regularized collects customs dues, charged for such type of vehicles, depending on the type and customs value set or accepted by the customs authorities by the date of lending, pledging, letting out, or transfering into another’s property, and in compliance with the customs rates, operating at that moment.

Duty-free importation of personal property is allowed only to physical persons who have resided beyond the customs territory of Bulgaria for at least 12 consecutive months before the change of residence. Exceptions from this rule can be allowed only by the head of the customs office where the respective physical person is residing, in the cases when:

• The person had intended to live beyond the customs territory of Bulgaria for an uninterrupted period of 12 months
• The person is changing the permanent residence from another country to Bulgaria during or after a short-term stay in Bulgaria, under the condition that before the short-term stay he/she has lived beyond the customs territory of Bulgaria for at least 12 consecutive months.

Time-Limits for the Importation

Except in special, unforeseen circumstances, duty-free importation is allowed for personal property, declared for importation before the expiration of 12 months as of the day when the person regularized his/her permanent residence on the customs territory of the Republic of Bulgaria. Within this period, the importation of personal property can be made in several lots, on the condition that it was declared in the initial customs regularization of property.

In case a force-majeure circumstance prevents the person from importing the property within 12 months of the date of change of permanent residence, he/she can import the property within 3 years with the permission of the head of the regional customs direction, where the person has settled for permanent residence on the customs territory of the Republic of Bulgaria. As an exception, a permission for duty-free importation of personal property declared for importation can be granted before the person has settled for permanent residence on the customs territory of the Republic of Bulgaria, in case he/she undertakes in writing to regularize his/her permanent residence within 6 months. In such cases the customs authorities require a security in the kind and amount, set by them.

2. When professional duties require from the person to leave the country of permanent residence without at the same time establishing himself/herself for permanent residence on the customs territory of the Republic of Bulgaria, but when the person has such intentions for a later period, the customs authorities can give a permission for a duty-free importation of the personal property, transfered by the person with such a purpose on the customs territory of the Republic of Bulgaria. In such cases, the permission for a duty-free importation is given by the head of the customs office, where the town of temporary or continuous residence of the person is located, under the above conditions and time limits. The time limits are counted as of the day of importation of property on the customs territory of the Republic of Bulgaria. Besides, the duty-free importation is allowed only if the person undertakes in writing to settle for permanent residence on the customs territory of the Republic of Bulgaria within the time limits set by the customs authorities. The customs authorities require a security for this commitment in a form and amount set by them until the person settles for a permanent residence in the Republic of Bulgaria.

Conditions for the Admission of a Duty-Free Importation

A duty-free importation of household property is admitted, including of new one, if it belongs to a person who, because of a lawful marriage, moves for a permanent residence from another country to the customs territory of the Republic of Bulgaria. The duty-free importation is allowed with the permission of the head of the customs office of the region where the person will settle or has settled for permanent residence. The right of duty-free importation can be used only by persons

• Who have resided permanently beyond the customs territory of the Republic of Bulgaria for at least 12 consecutive months before that.

As an exception the customs authorities can give a permission for a duty-free importation in the cases when the person proves that before taking the decision for a civil marriage, he/she intended to live on the customs territory of the Republic of Bulgaria only temporarily and that before the temporary stay, the person has resided beyond the country’s customs territory for at least 12 months.

• Who submit an evidence for civil marriage.

Time-Limits for the Importation

Permission for a duty-free importation of goods can be given only for goods, which have been declared:

• Not earlier than 2 months of the day, for which the civil marriage is envisaged. In this case, the customs authorities require the security of customs dues payable for the importation of that property, and determine its type and amount
• Not later than 4 months after the day of the civil marriage.

The duty-free importation of property can be made in several lots.

Conditions for the Admission of the Importation

Duty –free importation of personal property is allowed when it is inherited by law or testament by a physical person residing permanently on the territory of Bulgaria. Evidence for the inheritance may be a copy of the death act, a certificate of inheritance or testament, division protocol, document giving inheritance rights and others. The ways of taking the inheritance have to be in compliance with the provisions of the Law on Inheritance. Duty-free importation is admissible with the permission of the head of the customs office, where the border customs office, through which the property passes, is located, or, of the customs office, in the region of permanent residence of the interested person.

Time Limits for the Importation

Duty – free importation is allowed only for inherited property, declared for importation within two years of the date of taking inheritance, at the latest. For special circumstances, the head of the customs office can give permission the time limit to be prolonged. The inherited property can be imported in several lots during the respective period.

2. The above requirements for duty-free importation are applicable also to property inherited by testament by the usual legal entities with a head office on the customs territory of the Republic of Bulgaria or which are non-profit making ones.

Conditions for the Admission of the Duty-Free Importation

School aids and used household articles for the common furnishing of a room of a student, belonging to pupils and students who arrive to the customs territory of the Republic of Bulgaria with the purpose of visiting classes and which are intended for the personal use of these individuals during their stay there, are admitted duty-free. The duty-free importation is made with the permission of the head of the customs office where the respective educational institution is located after a certificate is submitted that the individual really attends classes in that school.

Upon request by pupils and students, permission for a duty-free importation can be given every academic year.

For the duty-free importation, the interested person has to submit a description of the imported goods of a more significant value, containing the following information:

• Name and address of the person making the declaration
• Description of the goods
• Envisaged period for keeping the goods on the customs territory of the Republic of Bulgaria
• Exact number of articles of every type of goods
• Place of use.

Goods, imported in that way cannot be lent, rented, transferred to another's ownership with or without payment before the settlement of customs dues on them. Deviations from this rule are admissible only with the permission of the head of the respective customs office on the condition that the imported goods will be consigned to another individual having the same rights.

“School aids” are objects or instruments, including new ones, which are commonly used by pupils and students during the learning process.

Conditions for the Admission of the Duty-Free Importation

Used household goods are admitted duty-free if imported by individuals residing permanently on the customs territory of the Republic of Bulgaria, who have resided temporarily beyond it for at least 6 consecutive months in fulfillment of professional duties or for training. The duty-free importation of such property for personal or private use is admissible if it corresponds in type and quantity to the duration and reasons for temporary residence abroad of the individual importing it. The right to duty-free importation can be exercised upon the submission of a document confirming the occasion for the stay abroad.

Conditions for the Admission of the Duty-Free Importation

When there are evidences confirming that the decorations or awards have been received gratuitously, a duty-free importation is admissible for:

• Orders, presented by governments of foreign countries to persons with a permanent residence on the customs territory of the Republic of Bulgaria
• Awards, bowls, medals and other similar objects with a prevailing symbolic character, imported by individuals with permanent residence on the customs territory of the Republic of Bulgaria, who have received these objects in another country in token of esteem for their activity in a certain field, as an acknowledgment of their merits or as an award for their courage or self-sacrifice
• Awards, bowls, medals and other similar objects with a prevailing symbolic character, which have been consigned gratuitously by institutions or individuals with a head office or registration in another country, so that they would be presented on the customs territory of the Republic of Bulgaria
• Awards, bowls and souvenirs with a prevailing symbolic character and of insignificant value, intended for gratuitous distribution to persons residing permanently in other countries during congresses or other similar international events. In this case, the appearance, unit price, packaging and other characteristics of the objects have to show that the importation does not have any commercial character.

Conditions for the Admission of Duty-Free Imports

Duty-free importation of objects is admissible if they are:

• Imported on the customs territory of the Republic of Bulgaria by persons who have paid an official visit to another country, where these objects were received as presents made on this particular occasion by the hosting institutions
• Imported by persons arriving on official visit on the customs territory of the Republic of Bulgaria, and, who intend to give these objects as gifts to the institutions hosting them
• If official institutions or legal entities working for the public benefit, with a registered office or incorporation in another country have sent them as gifts or as a token of friendship to Bulgarian budgetary or municipal organizations, or to legal entities with a head office on the customs territory of the Republic of Bulgaria that work for the public benefit and have received the permission of the General Customs Directorate for a duty-free importation upon a positive standpoint by the respective competent bodies.

1. No duty-free importation is admissible for alcohol, alcoholic drinks, tobacco and tobacco products.
2. Such gifts are admitted duty-free not only when imported by physical persons, but also when sent by official institution or other legal entities as gifts to Bulgarian organizations and legal entities.

Conditions for the Admission of Duty-Free Importation

For the personal use of heads of state, a duty-free importation is allowed of:

• Personal gifts
• Goods intended for use or consumption by other heads of state as well as by persons officially representing these heads of state during official visits to the customs territory of the Republic of Bulgaria.

Such duty-free importation is applicable also to persons who in international aspect have prerogatives, which are analogical to those of a head of state.