CUSTOMS ACT
Published State Gazette issue 15 dated 6.02.1998, in force since 1.01.1999, amended, issue 89 dated 3.08.1998 г., amended and annoted, issue 153 dated 23.12.1998, in force since 1.01.1999, issue 30 dated 2.04.1999, in force since 3.10.1999, amended, issue 83 dated 21.09.1999, amended and annoted, issue 63 dated 1.08.2000, issue 110 dated 21.12.2001, in force since 1.01.2002, annoted, issue 76 dated 6.08.2002, amended and annoted, issue 37 dated 22.04.2003, amended, issue 95 dated 28.10.2003, annoted, issue 38 dated 11.05.2004, amended and annoted, issue 45 dated 31.05.2005, annoted, issue 86 dated 28.10.2005, in force since 29.04.2006, annoted, issue 91 dated 15.11.2005, in force since 1.01.2006, amended and annoted, issue 105 dated 29.12.2005, in force since 1.01.2006, amended, issue 30 dated 11.04.2006, in force since 12.07.2006, amended and annoted, issue 105 dated 22.12.2006, in force since 1.01.2007,
Art. 199. (1) Import customs duty for commercial goods subject to taxation with import customs takings emerges at:
1. forming import regime;
7. (amended. – SG, issue 37 dated 2003) breaking one of the conditions specified for using the specific regime, as well as for applying reduced or null import customs takings or relief from import customs takings because of utilising of the goods for specific purposes;
(3) Import customs taking emerges at:
1. the moment of acceptance of the customs declaration for the cases specified in par. 1, points 1 and 2;
5. the moment of putting the goods under the specific regime for the cases of par. 1, p. 7;
Art. 203. (1) If nothing else has been specified in the present Act, the amount of the import customs takings, payable for specific goods, is determined on the basis of the elements of that goods subject to taxation at the moment of emergence of the respective customs duty.
(2) Exceptions from the regulations of par. 1 for separate specific cases may be determined in the regulations.
(3) (New – SG, issue 63 dated 2000) In cases, determined in the regulations, at emergence of the import customs taking, related to regimes of delayed payment, the debtor will pay interest to the sum of the legal interest on the amount of the import customs taking due to the delay of the date of its emergence or of its keeping into account.
Terms and Methods of Payment
Art. 207. The customs takings must be paid by the debtor within the terms determined in the regulations.
Art. 208. (1) The payment must be cash at the pay-desk in the customs institution or non-cash.
(2) On debtor’s request the payment may be accomplished by the customs authorities by means of deduction from undue amounts paid for customs takings.
Art. 209. (1) On request of the person concerned the customs authorities may postpone the payment of customs takings under terms and conditions, determined in the regulations.
(2) Delay of the payment is allowed after ensuring of the customs takings by the debtor.
(3) For the additional services performed in relation to the permission of the payment delay, the customs authorities collect the costs made.
Art. 210. The customs takings may be paid by a person other than the debtor.
Art. 211. (1) If the amount of customs takings has not been paid within the period specified, the customs authorities:
1. (amended – SG, issue 63 dated 2000) will use all possibilities to ensure the payment of the customs takings, provided for in the present act as well as in other legislative documents, including the issuance of administrative acts for enforced duty collecting;
2. (amended – SG, issue 63 dated 2000) will collect the legal interest on the amount of the customs takings.
(2) (amended – Sg, issue 63 dated 2000) As per the provisions in par. 1 the payment, together with the legal interest, of other state takings collected by the customs authorities, that have not been paid in the provided period, will be secured as well.
REGULATIONS for the application of the Customs Act
Carried by Government Statement № 270 dated 10.12.1998, published, SG, issue 149 and issue 150 dated 17.12.1998, in force since 1.01.1999, amended, issue 154 dated 28.12.1998, amended and annoted, issue 25 dated 19.03.1999, in force since 19.03.1999, amended, issue 14 dated 18.02.2000, in force since 18.02.2000, issue 4 dated 12.01.2001, annoted, issue 82 dated 25.09.2001, issue 79 dated 16.08.2002, in force since 16.08.2002, amended and annoted, issue 94 dated 24.10.2003, in force since 1.11.2003, amended, issue 96 dated 30.11.2005, in force since 1.12.2005, amended and annoted, issue 68 dated 22.08.2006, amended, issue 46 dated 12.06.2007, in force since 12.06.2007.
Art. 334р. (1) At emergence of the customs taking for compensatory products or for imported goods under inward processing regime or temporary import, as per art. 203, par. 3 from the law, interests on the amount of the customs takings for the respective period are paid.
(2) (Annoted. – GS, issue 68 dated 2006) Those interests are calculated starting on the date of first putting the goods under the regime until the date when the customs taking emerges or it is taken into account.
(3) Paragraphs 1 and 2 are not applied in the following cases:
1. if the amount of the calculated interest does not exceed 15 BGN for a customs duty;
2. when customs duty emerges with a view to applying preferential tariff treatment as per signed agreements between the Republic f Bulgaria and other countries concerning import in those countries;
3. when under the import regime are put waste and scrap, received after destruction;
4. when the secondary compensatory products as per Appendix № 42 are put under regime import, providing that they are in quantities that are proportionate to the exported quantities of main compensatory;
Art. 839. (1) When the person does not use any relief for payment, provided for in art. 209 of the law and art. 840-843 from the regulations, the payment must be accomplished in the period determined for it.
(2) The period specified in par. 1 may not exceed 10 days from the notification of the debtor of the amount of the customs takings due and in case of customs takings generally taken into account under the terms of art. 843 par. 2 and it must be determined so as not to give the debtor the possibility to use a period for payment, longer than the one he/she would receive if he/she had used delay of payment.
(3) Official prolongation of the period is allowed as per par. 2, when it is established that the person concerned has received the notification with such a delay that rendered the observance of the period for accomplishing the payment impossible.
(4) On debtor’s request the customs authorities may allow prolongation of the period in the case when the amount of the customs takings, due for payment, is a result of action after the payment of the initially determined amount. Without breach of the provisions of art. 843 the prolongation of the so permitted period must be determined so as not to give the debtor the possibility to receive a period for payment longer than the one specified in art. 841, par. 1.
(5) When the person uses any of the relieves for payment, specified in art. 840-843, the payment must be accomplished within the period, specified for the respective relief.
Art. 840. The customs authorities will determine which of the following methods should be used for permission of the delay of payment:
1. separately for each amount of the customs takings, taken into account as per the provisions of art.. 832, par. 1 or art. 834, par. 1;
2. in total for the amount of the customs takings taken into account as per the provisions of art. 832, par. 1 during the period determined by the customs authorities, which may not be longer than 31 days;
3. in total for the amount of the customs takings taken into account at a single entry in the register as per the provisions in art. 832, par. 2 .
Art. 841. (1) The period for delay of the payment is 30 days and is calculated as follows:
1. when the delay of the payment is in accordance with art. 840, p. 1, the period is calculated from the day following the one on which the amount of the customs takings was taken into account by the customs authorities; when art. 833, the 30-day period is reduced by the number of days corresponding to the period, exceeding 2 days, used up for taking into account;
2. when the payment delay is in accordance with art. 840, p. 2, the period is calculated from the day following the one on which the generalising terms is over; it is reduced by the number of days corresponding to the half of the days of the generalising term;
3. when the payment delay is in accordance with art. 840, p. 3, the period is calculated from the day following the one when the term, in which the goods in question were taken up, is over; it is reduced by the number of days corresponding to half of the days included in the respective period.
(2) When the periods as per par. 1, p. 2 and 3 are an odd number, the number of the days by which the 30-say period is reduced will be equal to half of the lesser even number .
(3) With the purpose of simplification when the periods as per par. 1, p. 2 and 3 are of the same calendar week, the amount of the customs takings in relation to which the payment was delayed, is paid:
1. if the period is one calendar week – on Friday of the fourth week, following that calendar week, or
2. if the period is one calendar month – not later than 16th day of the month following that calendar month.
Art. 842. (1) Delayed payment will not be allowed for the amount of the customs takings which, although related to goods put under a customs regime leading to the obligation to pay those customs takings, were taken into account as per the active ordinances related to the accepting of simplified declarations due to the fact that until the expiration of the period specified, the declarer has not submitted the necessary elements for definitive determination of the customs value of the goods or has not presented the data or the document missing at the moment of accepting the simplified declaration.
(2) Delayed payment is admitted in cases as per par. 1, when the amount of the customs takings due for payment, was taken into account before the 30-day period from the date of taking into account of the initially required amount is over, or, if it was not taken into account – from the date of accepting the declaration regarding the goods in question. The duration of the permitted delayed payment under these conditions may not be prolonged after the date when the period that was allowed regarding the amount of the initially determined customs takings, or, which would be allowed, providing that the amount of the customs takings due was taken into account, when the goods in question were declared, as per art. 841, expires.
Art. 843. The debtor may in any case pay in full or in part the amount of the customs takings without waiting the expiration of the permitted period of payment delay.
Art. 844. (1) Payment of the customs takings as per art. 208, par. 1 of the act is accomplished:
1. via bank transfer or payment into the bank account of the republican budget for the respective customs institution;
2. in cash at the cash-register of the customs institution, then the collected amounts are paid within 1 working day to the respective bank account of the republican budget for the customs institution.
(2) In the payment documents of the customs takings, the following have to be described:
1. the unified identification code of the debtor;
2. clarifications regarding the character of the amount paid – split in separate elements (customs duties, fees etc);
3. the number and date of the Unified Administrative Document (UAD), if it was accepted by the customs authorities, or the reference number form cell No. 7 of the UAD, or the number and date of another document equal to UAD.
Art. 845. (1) The due amount of the customs takings will be considered paid on the date when the due amount enters the bank account of the republican budget for the respective customs institution or the date of the cash payment at the cash register of the customs institution.
(2) (Amended – SG, issue 94 dated 2003) Payment of the customs takings and other government takings at import via bank is certified by means of the following documents:
1. payment document, submitted by the debtor;
2. bank statement, submitted by the bank servicing the customs institution.
(3) (New – GS, issue 94 dated 2003, amended, issue 68 dated 2006) Paragraph is not applied when government takings at import are paid via bank, but they are not received in bank accounts of the customs institution. In those cases the payment is certified by means of payment order submitted by the debtor.
