According to provisions stipulated by the legislation of the Republic of Bulgaria, the admission of duty-free import of goods for free circulation with relief from payment of import duties can be permitted by the director of the territorial directorate or by an authorized official, in whose area the permanent residence or corporate seat of the person/entity who has the right to relief from import duty for personal property, after filing a request to the relevant TD of the Customs Agency, specified in Art. 181. (Amend. SG No 58 of 2016) of the Customs Act and the Customs Act Implementation Regulations (CAIR).
The procedure and conditions for admission for free circulation of personal property belonging to natural persons transferring their normal place of residence from a third country to the customs territory of the Community are regulated in Title II, Chapter I, Art. 3 to Art. 11 of Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty (Codified version) (OJ, L 324 of 10.12.2009) allowing imports to be relieved from customs duty, and the exemption from VAT is pursuant to Art. 58, para. 14, it. 4 of the Value Added Tax Act (VATA).
The request must be accompanied be the following documents, proving the person’s intention to reside permanently in the territory of the Republic of Bulgaria:
I. Evidence of the person’s residence for a period of at least 12 months in the non-European Union country:
1. Hotel stay contract or documents of paid rent for 12 months.
2. Document of.paid tax for 12 months.
3. Employment contract in the non-European Union country of residence.
4. Work visa.
5. Employment contract termination document, etc.
II. Evidence of the person’s current residence in Bulgaria:
1. Return ticket
2. Passport data for your return
3. Declaration of permanent address in Bulgaria (we will send you a form)
4. Registration at the labor office
5. Employment contract in Bulgaria
6. A document proving the termination of a work visa abroad
7. Employment contract in Bulgaria
III. In order to file a request for duty-free import of a motor vehicle, evidence is needed that the car has been property of the person for at least 6 months from the period of its residence in a third country. Such evidence is considered:
- 1. Vehicle insurance.
- 2. Purchase contract.
- 3. Purchase invoice.
- 4. Registration certificate.
These are sample documents that can serve as an example. Each customs office is entitled to request documents other than the specified above in order to allow the clearance of the property.
Motor vehicle and personal belongings transport costs.
An important condition for import of a motor vehicle and/or personal belongings from a third country into free circulation on the territory of the Republic of Bulgaria is to specify how they were transported:
- If the vehicle is driven, it is necessary to provide paid expenses documents – fuel receipts, paid toll fees for highways, bridges, ferries, etc.
In the absence of such documents, a declaration must be drawn up on behalf of the natural person for the transport costs from the third country of residence to Bulgaria.
- If the vehicle is transported using a car carrier or another type of transport, it is necessary to provide an invoice for the transport service. If the natural person has no transport service invoice, a statement indicating the amount of transport costs will have to be drawn up.
- If personal belongings are transported by specialized transport, an invoice from the transport contractor must be provided.
For more information on the import of personal property, please use the inquiry form on our website. A member of our team will consider the inquiry and contact you as soon as possible.
