Section IV
Inward Processing
Article 118. (1) Without prejudice to Article 119, the inward processing regime shall allow the following goods to be used in the customs territory of the Republic of Bulgaria in one or more processing operations:
1. foreign goods intended for re-export in the form of compensatory products, without being subject to import duties or trade policy measures;
2. (supplemented, SG No. 63/2000) imported goods with reimbursement of or exemption from the import duties chargeable if they are exported from the customs territory of the Republic of Bulgaria.
(2) For the purposes of the inward processing customs regime, the following meanings shall apply:
1. suspension payment system shall mean the inward proceeding regime as provided for in Paragraph 1, Item 1;
2. drawback system shall mean the inward proceeding regime as provided for in Paragraph 1, Item 2;
3. processing operations shall mean:
(a) the treatment of goods including installing or assembling them to other goods;
(b) the processing of goods;
(c) the repair of goods, including restoring them entirely;
(d) the use of certain goods defined in the Regulations which are not contained in the compensating products but which allow or facilitate their production even if they are entirely or partially used in the manufacturing process;
4. compensating products shall mean all products resulting from operations for improving the goods;
5. equivalent goods shall mean all Bulgarian goods used instead of imported goods for the manufacture of the compensating products;
6. rate of yield shall mean the quantity or percentage of compensating products obtained in the course of processing a given quantity of imported goods.
Article 119. (1) The customs authorities shall allow:
1. compensating products to be obtained from equivalent goods;
2. compensating products obtained from equivalent goods to be exported from the customs territory of the Republic of Bulgaria before importation of the imported goods.
(2) Equivalent goods must be of the same quality and have the same characteristics as the imported goods. In cases determined by the Regulations, equivalent goods may be allowed to be at a more advanced stage of manufacture than the imported goods.
(3) Where Paragraph 2 applies the imported goods shall be regarded for customs purposes as equivalent goods and the equivalent - as imported goods.
(4) (Amended and supplemented, SG No. 37/2003; effective 1.11.2003) The application of the measures in Paragraph 2 may be prohibited, restricted or facilitated under terms and procedures specified in the Regulations.
(5) Where Paragraph 2, Item 2 applies and the compensating products would be subject to export customs duties and they were not exported or re- exported under an inward processing regime, the holder of the authorization shall provide security to ensure payment of the duties, should the imported goods not be imported within the period prescribed.
Article 120. The authorization for inward processing shall be issued at the request of the person who carries out or orders the processing operations.
Article 121. The authorization shall be issued to local persons or to foreign persons in respect of imports of a non-commercial nature:
1. (supplemented SG No. 37/2003; effective 1.11.2003) when the imported goods can be identified in the compensating products with the exception of goods mentioned in Article 118, Paragraph 2, Item 3 (d) or in the cases referred to in Article 119, when compliance with the conditions laid down in respect of equivalent goods can be verified;
2. (supplemented SG No. 37/2003; effective 1.11.2003) when the inward processing regime can help create more favourable conditions for exportation or re-exportation of compensating products, provided that the essential economic interests of producers in the Republic of Bulgaria are not adversely affected (trade conditions). The cases in which trade conditions shall be deemed complied with shall be specified in the Regulations.
Article 122. (1) The customs authorities shall specify a term within which the compensating products must be exported or re exported or assigned another customs assignment. This term shall be determined taking into account the duration of the processing operations and disposing with the compensating products.
(2) (Supplemented, SG No. 63/2000) The term shall run from the date on which the foreign goods are placed under the inward processing regime. The customs authorities may grant an extension of this term upon submission of a duly substantiated request by the holder of the authorization. The customs authorities may allow a term, which shall start running within a calendar month or quarter, to expire on the last day of the subsequent calendar month or quarter respectively.
(3) Where the provisions of Item 2 of Article 119 (1) apply, the customs authorities shall specify the term for importing and reporting foreign goods for the regime. This term shall run from the date of acceptance of the export manifest relating to compensating products obtained from the equivalent goods.
(4) Special terms may be laid down in the Regulations for certain imported goods or processing operations.
Article 123. (1) The customs authorities shall set either the rate of yield of the processing operations or the method of determining such rate. The rate of yield shall be determined on the basis of the actual terms under which the processing operation is, or should be, carried out.
(2) Based on acquired data for generally performed processing operations, the Regulations may set a standard rate of yield for processing operations for goods with the same characteristics under the same technological conditions, leading to the manufacture of a compensating product with constant quality.
Article 124. The cases and conditions under which the goods in unaltered state or compensating products shall be considered to have been placed under regime for importation shall be specified in the Regulations.
Article 125. (1) Subject to the provisions laid down in Article 126, when a customs liability occurs, its amount shall be determined on the basis of levying elements corresponding to the imported goods at the time of accepting the report for placing these goods under the inward processing regime.
(2) (Amended, SG No. 63/2000) If at the time of acceptance of the customs statement for a preferential tariff treatment within tariff quotas or ceilings exists for identical goods as those reported, these goods may be eligible for the envisaged preferential treatment, provided at the moment of acceptance of the statement for placing the imported goods under an inward processing regime they complied with the terms for preferential tariff treatment.
Article 126. Beyond the cases under Article 125 the compensating products:
1. (amended, SG No. 63/2000) shall be subject to the import customs duties for these products when they are placed under importation and are included in a list attached to the Regulations and if they are in amounts which correspond to the rate of yield of the exported part of the compensating products, not included in that list. The holder of the authorization may request for the duty on those products to be assessed under the conditions referred to in Article 125;
2. shall be subject to import customs duties determined in accordance with the provisions applicable to suspensive arrangements or free zone or free warehouse regime, if they had been placed under such regime or are in a free zone or in a free warehouse, and:
(a) the person concerned may request the duty to be assessed in accordance with Article 125;
(b) when the compensating products have been assigned one of the customs assignments specified, other than processing under customs control, the amount of the import customs duties shall not be less than the amount calculated in accordance with Article 125;
3. may be assessed under the customs control processing regime if the imported goods may be placed under that regime;
4. (supplemented SG No. 63/2000) shall enjoy a more favourable tariff treatment owing to their special purpose, provided such treatment is envisaged for the imported identical goods;
5. (supplemented SG No. 63/2000) shall be exempt from import customs duties if such exemption is provided for the imported identical goods in the cases under Article 181, Paragraph 1.
Article 127. (1) The compensating products or goods in unaltered state or parts thereof may be exported temporarily for the purpose of further processing operations outside the customs territory of the Republic of Bulgaria under the terms of the outward processing regime.
(2) When a customs debt occurs in respect of re-imported products and goods under Paragraph 1, the following shall be charged:
1. (supplemented SG No. 63/2000) the compensating products or goods in unaltered state under Paragraph 1 whose import customs duties shall be calculated pursuant to Articles 125 and 126, and
2. the re-imported products after their processing outside the customs territory of the Republic of Bulgaria, the amount of import customs duties of which shall be calculated pursuant to the provisions of the outward processing regime under the same terms that would have been applied had the products exported under the said regime been admitted for importation before such exportation took place.
Article 128. (1) (Amended SG No. 37/2003; effective 1.11.2003) The drawback system may be applied to all goods, with the exception of the cases for which, at the time the accepting the import customs statement:
1. there are quantitative import restrictions for imported goods;
2. tariff measure within quotas are applied to imported goods;
3. import or export licences are required for imported goods or certificates within the agricultural policy;
4. export subsidies or charges are provided for compensating products.
(2) (Amended SG No. 37/2003; effective 1.11.2003) No drawback shall be performed if at the moment of accepting the export manifest of compensating products the presentation of import or export licences is required for them or certificates within the agricultural policy or export subsidies or charges are provided for them.
(3) (Amended SG No. 37/2003; effective 1.11.2003) The exceptions from Paragraphs 1 and 2 may be specified in the Regulations.
(4) The import customs statement must contain indications that the drawback system is being used as well as the number and the date of the authorization for its application.
Article 129. Under the drawback system the provisions laid down in Article 119, Paragraph 1, Item 2 and Paragraphs 3 and 5, Article 122, Paragraph 3, Article 124, Article 125, Article 126, Item 3 and Article 132 shall not apply.
Article 130. Temporary exportation of compensating products carried out as provided for in Article 127, Paragraph 1, shall not be considered to be exportation within the meaning in Article 131 except where such products are not re-imported in the Republic of Bulgaria within the terms prescribed.
Article 131. (1) The holder of the authorization shall be entitled to request the import duty to be reimbursed or remitted when he provides proof to the customs authorities that the imported goods under the drawback SYSTEM or the compensating products obtained from them are:
1. exported; or
2. placed, with a view of being subsequently re-exported, under one of the following customs regimes: transit, customs warehousing, temporary importation, inward processing with suspensive arrangement or in a free zone or a free warehouse.
(2) The provision in Paragraph 1 shall be applied provided all conditions for using the respective regime have been met.
(3) For obtaining a customs assignment under Paragraph 1, Item 2 imported goods and compensating products shall be deemed to be foreign goods.
(4) The reimbursement application shall be made within a period specified in the Regulations.
(5) (Amended SG No. 153/1998, No. 63/2000) Compensating products or goods in an unchanged state placed under a customs regime or in a free zone or a free warehouse pursuant to the provisions of Paragraph 1 may be placed under importation regime only with the authorized by the customs authorities. In such cases, in compliance with the provisions laid down in Article 126, Item 2, the amount of customs duties reimbursed or remitted shall correspond to the amount of the customs debt.
(6) For the purpose of determining the amount of import customs duties to be reimbursed or remitted, the provisions in Article 126, Item 1 shall apply, mutatis mutandis.
Article 132. When the inward processing regime applies under the suspension payment system compensating products shall be exempted from export customs duties collectable for identical products obtained form local goods instead of imported ones.

Section V
Processing Under Customs Control

Article 133. The customs control processing regime shall allow foreign goods to be admitted to the customs territory of the Republic of Bulgaria for processing with the purpose of altering their appearance or state without being subject to import customs duties or trade policy measures. Products resulting from such processing (processed products) shall be cleared for importation in the country after paying the import customs duties due for them.
Article 134. (Supplemented SG No. 37/2003; effective 1.11.2003) The cases and the specific terms under which the customs control processing regime may be used shall be determined in the Regulations.
Article 135. (1) Authorization for the customs control processing regime shall be granted at the request of the person who carries out the processing or arranges for it to be carried out.
(2) The authorization shall be granted only to local persons when:
1. (supplemented SG No. 153/1998, SG No. 63/2000) the imported goods can be identified in the processed products;
2. after processing the goods it is not economically viable to restore the appearance they had before being placed under the regime;
3. the use of the regime will not lead to circumvention of the rules on origin and quantitative restrictions applicable to imported goods;
4. (supplemented SG No. 37/2003; effective 1.11.2003) the application of the regime stimulates the development of the respective activity in the country without affecting adversely essential economic interests of local manufacturers of similar goods (economic terms). The cases in which economic terms shall be complied with shall be specified in the Regulations.
Article 136. The provisions laid down in Article 122, Paragraphs 1 and 2 and Article 123 shall apply as well in cases of processing under customs control, mutatis mutandis.
Article 137. When a customs debt occurs in respect of goods in an unaltered state or products in an intermediate stage of processing in relation to that provided for in the authorization, the amount of that debt shall be determined on the basis of the levying elements established for the imported goods at the time of acceptance of the report relating for the processing of the goods under customs control.
Article 138. (1) (Amended SG No. 37/2000) When allowing customs control processing regime if the imported goods qualified for the conditions of preferential tariff treatment and such treatment was applicable to products identical to the processed products cleared for importation the preferential customs rates shall apply for calculating the import customs duties for the processed products..
(2) The provisions of Paragraph 1 shall apply also in cases of tariff quotas or ceilings. In these cases the quantity of imported goods actually used in the manufacture of the processed products shall be deducted from the quantity of the imported goods.

Section VI
Temporary Importation
Article 139. The temporary importation regime shall allow the use of the customs territory of the Republic of Bulgaria with total or partial exemption from import customs duties and without applying trade policy measures for foreign goods intended for re-export without undergoing any changes except for the normal depreciation due to their use.
Article 140. Authorization for temporary importation shall be granted at the request of the person who uses the goods or arranges for them to be used.
Article 141. (1) The customs authorities shall not authorise temporary importation when it is impossible to identify the imported goods.
(2) The customs authorities may authorize temporary importation regime without identification of the goods when their nature or the operations to be carried out will not bring about any abuse of the regime.
Article 142. (1) The customs authorities shall determine the period within which imported goods must be re-exported or obtain a new customs assignment. This period must be sufficient for carrying out the authorized use.
(2) (Supplemented SG No. 63/2000) The maximum period during which the goods may remain under the temporary importation regime shall be twenty four months in compliance with the provisions on the specific terms under Article 143. The customs authorities may specify a shorter period with the consent of the person concerned.
(3) (Supplemented SG No. 63/2000) In case of exceptional circumstances the customs authorities may, at the request of the person concerned, extend the terms under Paragraphs 1 and 2 within reasonable limits for carrying out the authorized use.
Article 143. The cases, terms and conditions under which the temporary importation procedure may be used with total exemption from import duties shall be determined in the Regulations.
Article 144. (1) (Supplemented SG No. 37/2003; effective 1.11.2003) The use of temporary import regime with partial exemption form import customs duties shall be authorised for goods which are not indicated in the cases under Article 143 or are indicated but do not comply with all conditions provided for the authorisation of temporary importation with full exemption form import customs duties.
(2) (Amended SG No. 37/2003; effective 1.11.2003) The terms for using temporary import regime with partial exemption from import customs duties as well as the goods for which this regime may be used shall be determined in the Regulations.
Article 145. (1) (Amended SG No. 153/1998) The amount of import customs duties payable in respect of goods placed under temporary importation regime with partial exemption from import duties shall be set at 3 per cent, for every month or fraction of a month, of the amount of customs duties which would have been payable for the said goods had they been allowed under importation regime on the date on which they were placed under the temporary importation regime.
(2) The amount of the partial import customs duties due shall not exceed the, amount of customs duties which would have been due if the goods concerned had been cleared under the importation regime on the date they were placed under the temporary importation regime, without adding the interest due.
(3) The transfer of the rights and obligations deriving from the temporary importation regime pursuant to Article 96 shall not require the application of the same exemption arrangement to each of the periods of use.
(4) Where the transfer of the rights and obligations has been effected under the regime with partial exemption for two holders of the regime during the same month the holder of the initial authorization shall be liable for the amount of import customs duties due for the whole month.
Article 146. (1) (Amended SG No. 63/2000) When a customs debt occurs in respect of imported goods its amount shall be determined on the basis of the levy elements appropriate to those goods at the time of acceptance of the customs statement for their placing under the temporary importation regime. In cases referred to in Article 143, specified in the Regulations, the amount of debt shall be determined on the basis of the levy elements appropriate to the goods in question at the time the corresponding customs debt occurred.
(2) When, for a reason other than placing of goods under temporary importation regime with partial exemption from import duties a customs debt occurs in respect of such goods, the amount of that debt shall be equal to the difference between the amount of customs duties calculated pursuant to Paragraph 1 and the customs duties calculated pursuant to Article 145.

Section VII
Outward Processing
Article 147. (1) Without prejudice to the provisions of Articles 156 to 161 and to Article 127 applicable under the standard exchange system the outward processing regime shall allow local goods to be exported temporarily from the customs territory of the Republic of Bulgaria in order to undergo processing operations and the products resulting from those operations to be cleared for importation regime with full or partial exemption from import customs duties.
(2) The temporary export of local goods shall include their levying with export duties, application of trade policy measures and other formalities provided for the exportation of local goods outside the territory of the Republic of Bulgaria.
(3) For the purposes of the outward processing regime, the following definitions shall apply:
1. temporarily exported goods shall mean goods placed under the outward processing regime;
2. processing operations shall mean the operations referred to in Article 118, Paragraph 2, Item 3 (a), (b) and (c);
3. compensating products shall mean all products resulting from processing operations;
4. rate of yield shall mean the quantity or percentage of compensating products obtained from the processing of a given quantity of temporarily exported goods.
Article 148. (1) Local goods shall not be placed under the outward processing regime, when:
1. their exportation gives rise to reimbursement or remission of import customs duties;
2. (amended SG No. 37/2003, effective 1.11.2003) prior to the exportation they have been under the importation regime with full exemption from import duties by virtue of their use for specific purposes as long as the conditions for granting such exemption continue to apply;
3. their exportation allows the receipt of subsidy.
(2) Derogations from the provisions in Paragraph 1, Item 2 may be specified in the Regulations.
Article 149. (1) Authorization for outward processing shall be issued at the request of the person who arranges the performance of the processing operations.
(2) When the processing operations consist of incorporating goods with Bulgarian origin in the meaning herein into goods obtained outside the Republic of Bulgaria and imported as compensating products, authorization for the use of the outward processing regime may be granted to another person. The authorization shall be granted if the sale of the exported goods is facilitated without adversely affecting the essential interests of local producers of products identical or similar to the imported compensating products.
(3) The cases and the specific arrangements under which the provisions laid down in Paragraph 2 shall apply shall be determined in the Regulations.
Article 150. Authorization shall be granted to local persons when:
1. it will be possible to establish that the compensating products have resulted from processing of the goods exported temporarily. Derogations from this provision may be specified in the Regulations;
2. the authorization to use the outward processing regime shall not seriously harm the essential economic interests of local producers.
Article 151. (1) The customs authorities shall specify the period within which the compensating products must be re-imported into the customs territory of the Republic of Bulgaria. Such period may be extended on submission of a duly substantiated request by the holder of the authorization.
(2) The customs authorities shall set the rate of yield of the operation and, where necessary, the method for determining that rate.
Article 152. (1) Full or partial exemption from import customs duties under Article 153, Paragraph 1 shall be authorised provided the compensating products have been reported for import on behalf of or at the expense or:
1. the holder of the authorization; or
2. any other local person, who has obtained the agreement of the holder of the authorization and if the condition of the authorization is met.
(2) The total or partial exemption from import customs duties provided for in Article 153, Paragraph 1 shall not be authorised when one or some of the conditions or obligations under the outward processing regime are not fulfilled with the exception of cases where such non-fulfilment has not adversely affected the functioning of the regime.
Article 153. (1) The total or partial exemption from import duties under Article 147, Paragraph 1 shall be effected by deducting from the amount of the import customs duties applicable to the imported compensating products the amount of the import customs duties that would have been applicable on the same date to the temporarily exported goods had they been imported into the customs territory of the Republic of Bulgaria from the country where they underwent the processing operation or the last processing operation.
(2) (Supplemented SG No. 37/2003; effective 1.11.2003) The amount deducted under Paragraph 1 shall be calculated on the basis of the quantity and type of the temporarily exported goods on the date of acceptance of the statement placing them under the outward processing regime and on the basis of the other levy elements applicable to them on the date of acceptance of the customs statement for the compensating products. Where Paragraph 1 is applied the value of the temporarily exported goods shall be the one that shall be taken into consideration for these goods when assessing the customs value of the compensating products pursuant to Article 38, Paragraph 1, Item 2 (a) or if the value cannot be assessed in this way - the difference between the customs value of the compensating products and the processing costs determined through any other appropriate method.
(3) (Amended SG No. 37/2003; effective 1.11.2003) For the purposes of applying Paragraph 2:
1. the Regulations shall specify the costs that shall not be taken into consideration when assessing the deduction sum;
2. when the temporarily exported goods, before their placement under the outward processing regime, have been placed under import regime with reduced customs duties by reason of their use for specific purposes and until the conditions specified for applying the reduced customs duties remain in force, the deduction sum shall be the amount of the import customs duties actually collected before their release under the import regime;
(4) (New SG No. 37/2003; effective 1.11.2003) In case the goods exported temporarily could have used reduced or zero-rate customs duties due to their designation for specific purposes had they been placed under import regime, this amount of the customs duties shall be taken into consideration provided these goods had been subject to the same operations provided for such specific use in a country where they underwent the operation or the last processing operation.
(5) (New SG No. 37/2003; effective 1.11.2003) When the compensating products use the preferential tariff measure in the meaning of Article 26, Paragraph 1, Item 4 or 5 and if such measure is applicable for goods with the same tariff number as the one of the goods exported temporarily, the amount of the customs duties that shall be taken into account when calculating the deduction sum under Paragraph 1 shall be the one that would have been applicable had the goods exported temporarily complied with the terms under which this preferential tariff measure could be applied;
(6) (Previous (4) SG No. 37/2003; effective 1.11.2003) If within the trade turnover between the Republic of Bulgaria and third countries provisions have been made for exemption from import duties in respect of certain compensating products, the provisions laid down in this Article shall not apply.
Article 154. (1) When the purpose of a processing operation is the repair of the goods exported temporarily their subsequent importation shall take place with full exemption from import customs duties if it is proven that the repairs were carried out free of charge due either to a warranty obligation or to a manufacturing defect.
(2) Paragraph 1 shall not apply when the defect was established and taken into account at the time of the original importation of these goods.
Article 155. (1) (Previous Article 155, SG No. 37/2003; effective 1.11.2003) When the purpose of the processing operation is the repair of the goods exported temporarily for payment the partial exemption from import customs duties shall be the establishing of the amount of the customs duties due on the basis of the levy elements of the compensating products at the date of acceptance of the import customs statement for those products, and the customs value shall be equal to the repair costs, provided that those costs represent the only payment by the holder of the authorization and are not influenced by any links between him and the repairer.
(2) (New SG No. 37/2003; effective 1.11.2003) As a departure from the provisions of Article 153 the Regulations may specify in which cases and under what specific conditions the goods may be placed under import regime following outward processing, taking the processing costs as a basis for determining the customs value for the purposes of applying the Customs Tariff of the Republic of Bulgaria.
Article 156. (1) The compensating product may be replaced by imported goods (replacement product) when applying the standard exchange system and in compliance with the provisions of Articles 156 to 161.
(2) The customs authorities shall authorise the standard exchange system to be used when the processing operation involves the repair of Bulgarian goods.
(3) The provisions applicable to compensating products shall also apply to replacement products with the exception of the ones under Article 149, Paragraphs 2 and 3 and Article 149.
(4) The customs authorities may permit, under conditions they lay down, advance import of replacement products before the exportation of the goods exported temporarily.
(5) In case of advance import of a replacement product security shall be instituted for the import customs duties.
Article 157. (1) Replacement products shall have the same tariff classification, the same trade quality and technical characteristics as the goods exported temporarily intended for the envisaged repairs.
(2) When the goods exported temporarily have been used before being exported, the replacement products must also have been used. The customs authorities may allow the replacement product not to be used if it has been supplied free of charge due to a warranty obligation or to manufacturing defect.
Article 158. Standard exchange shall be authorized only when it is possible to verify that the conditions laid down in Article 157 are met.
Article 159. (1) In case of advance import the export of goods exported temporarily shall be carried out within two months from the date of acceptance of the import customs statement for the replacement products.
(2) The customs authorities may extend the period under Paragraph 1 on submission of a duly substantiated request by the holder of the authorization.
Article 160. In case of advance import and when the provisions of Article 153 are applied the amount to be deducted shall be determined on the basis of the levy elements of goods exported temporarily on the date of acceptance of the statement placing them under the outward processing regime.
Article 161. Article 149, Paragraphs 2 and 3 and Article 150 shall not apply vis a vis standard exchange.
Article 162. The procedures provided for the outward processing regime shall also apply to goods using trade tariff policy measures other than the tariff.

Chapter Seventeen
EXPORTATION
Article 163. (1) The exportation regime shall represent export of local goods outside the customs territory of the Republic of Bulgaria and shall entail the application of formalities provided for the exportation of goods, including trade policy measures and, where applicable, export customs duties.
(2) Local goods intended for exportation shall be placed under the exportation regime. This provision shall not apply to goods placed under the outward processing regime or the temporary exportation regime.
(3) The export manifest shall be submitted at the customs office in the area where the goods are packed or loaded for export. Exceptions from this provision may be specified in the Regulations.
(4) To local goods for which the act provides fiscal preferences for export the exportation regime may apply even in cases where the goods do not leave the customs territory of the Republic of Bulgaria under terms and procedures specified in the Regulations.
Article 164. Exportation shall be authorised provided the goods leave the customs territory of the Republic of Bulgaria in the same state they were in when the export manifest was accepted.

Chapter Eighteen
TEMPORARY EXPORTATION
Article 165. (1) The temporary exportation regime shall allow the export of local goods outside the customs territory of the Republic of Bulgaria under the condition that they be re-imported without having undergone any change except the normal depreciation due to their use.
(2) (Amended, SG No. 63/2000) The terms, procedures and time limits concerning the temporary exportation regime shall be established in the Regulations.

TITLE THREE
OTHER CUSTOMS ASSIGNMENTS

Chapter Nineteen
FREE ZONES AND FREE WAREHOUSES

Section I
General Provisions
Article 166. Free zones and free warehouses shall be separate parts of the customs territory of the Republic of Bulgaria or premises situated in that territory in which:
1. for the purpose of import customs duties and trade policy importation measures foreign goods are considered as being outside the customs territory of the Republic of Bulgaria provided they have not been placed under import regime or another customs regime and have not been used or consumed in contravention to the customs regulations;
2. local goods may use the measures applicable for exportation of goods if this is provided for in another act or instrument of the Council of Ministers.
Article 167. (1) (Amended SG No. 37/2003; effective 1.11.2003) Free zones shall be enclosed with the exception of the ones under Article 168a. Free zones and free warehoused shall have defined entry and exit checkpoints.
(2) New construction in a free zone shall be coordinated with the customs authorities regarding the possibility of exercising customs supervision and control. Coordination shall take place within a period of thirty days. If the customs authorities do not notify the applicant within this period the coordination shall be deemed completed.
Article 168. (1) (Supplemented SG No. 37/2003; effective 1.11.2003) The perimeter and the entry and exit points of free zones or free warehouses shall be subject to supervision by the customs authorities save for the free zones specified in Article 168a.
(2) The customs authorities shall be entitled to exercise customs control on persons, vehicles and goods conveyed by them that enter or leave a free zone or a free warehouse.
(3) Access to a free zone or a free warehouse may be denied to persons who do not follow the rules provided herein.
(4) Goods entering, leaving or remaining in a free zone or a free warehouse may be subject to control by the customs authorities. To enable such control all necessary documents accompanying the goods entering or leaving a free zone or a warehouse shall be presented to the customs authorities or a person designated by them who shall keep them at their disposal. The customs authorities may require presentation of other documents. When control is exercised the goods shall be made available to the customs authorities.
Article 168a. (New SG No. 37/2003; effective 1.11.2003) (1) The Council of Ministers may establish free zones in which customs inspections and formalities shall be carried out pursuant to the customs warehousing regime applying the provisions for this regime related to customs duties. Articles 170, 176 and 179 shall not apply to these free zones.
(2) The provisions under Article 44 (2), Article 2, Item 8 of Article 199 (1), Item 6 of Article 199 (3), Item 5 of Article 202 (1) shall not be applied for the free zones in compliance with para 1.

Section II
Placing Goods in Free Zones or Free Warehouses
Article 169. (1) Both local and foreign goods may be placed in a free zone or a free warehouse.
(2) The customs authorities shall be entitled to require that goods which present a danger or are likely to damage other goods or which require special preservation conditions be placed in premises or locations specially equipped for such goods.
Article 170. (1) Without prejudice to Article 168, Paragraph 4 the entering of goods in a free zone or a free warehouse shall not be reason for their presentation to the customs authorities, neither for filing a customs statement.
(2) For carrying out the customs formalities provided, goods shall be presented before the customs authorities which:
1. have been placed under a customs regime which is concluded when they enter a free zone or a free warehouse. Presentation of the goods shall not be necessary if it is not required under the provisions of the respective customs regime;
2. are subject to authorisation for reimbursing or remitting import customs duties provided such authorisation allows to place these goods in free zone or free warehouse;
3. qualify for the measures under Article 166, Item 2.
(3) The customs authorities shall be notified of the goods subject to export customs duties or to other export regulation provisions.
(4) At the request of the persons concerned the customs authorities shall certify the foreign or local status of goods placed in a free zone or a free warehouse.

Section III
Operation of Free Zones and Free Warehouses
Article 171. (1) There shall be no limit to the length of time goods may remain in free zones or free warehouses.
(2) Time limits may be specified in the Regulations for some goods remaining in free zones or free warehouses.
Article 172. (1) Any industrial and commercial activity as well provision of services shall be authorized in a free zone or a free warehouse in compliance with the provisions herein. The carrying out of such activities shall be notified in advance to the customs authorities.
(2) The customs authorities shall be entitled to prohibit or restrict the activities referred to in Paragraph 1, depending on:
1. the nature of the goods concerned;
2. the requirements of customs supervision.
(3) The customs authorities shall be entitled to prohibit persons who do not observe the provisions herein from carrying on an activity in a free zone or a free warehouse.
Article 173. (1) Foreign goods located in a free zone or a free warehouse may:
1. be placed under import regime pursuant to the requirements laid down for that regime and the provisions of Article 178;
2. be subject to the usual operations specified in Article 114, Paragraph 1, without authorization;
3. be placed under the inward processing regime pursuant to the requirements for that regime;
4. be placed under the customs control processing regime pursuant to the requirements for that regime;
5. be placed under the temporary import regime pursuant to the requirements for that regime;
6. be abandoned in accordance with the provisions of Article 180;
7. be destroyed provided the person concerned supplies the customs authorities with the required information.
(2) When goods are placed under one of the regimes referred to in Paragraph 1, Items 3, 4 and 5 the control methods shall be complied with the conditions for operation of the free zones or the free warehouses and customs supervision within them.
Article 174. (1) Local goods under Article 166, Item 2 may be subject to operations intended for their preservation. Such operations may be undertaken without the authorization of the customs authorities.
(2) Local goods referred to in Article 166, Item 2 may be subject to operations other than the ones intended for their preservation under the control of the customs authorities provided they leave the customs territory of the Republic of Bulgaria after finishing these operations.
(3) Local goods which have not made use of the measures referred to in Article 166, Item 2 may be subject to operations other than the ones intended for their preservation under the control of the customs authorities.
Article 175. (1) Goods located in free zones and in free warehouses with the exception of foreign goods where Article 173 is applied and of local goods which have not made use of the measures provided for in Article 166, Item 2 shall not be used or consumed.
(2) With the exception of the provisions applicable to product supplies of ships, aircraft and trains performing international transport, and to the extent allowed by the respective regime, Paragraph 1 shall not apply when goods are used or consumed which under import regime or temporary import regime are not charged with import customs duties and are not subject to trade policy measures.
Article 176. (1) Any person engaging in storage, treatment or processing, or sale or purchase of goods in a free zone or a free warehouse shall keep stock records in a form approved by the customs authorities as soon as they are brought in the free zone or the free warehouse. The stock records must allow the customs authorities to identify the goods and to track their movements.
(2) When goods are reloaded within a free zone or a free warehouse, the documents relating to the operation shall be kept at the disposal of the customs authorities. The short-term storage of goods in connection with such reloading shall be considered as part of the reloading.

Section IV
Removal of Goods from Free Zones or Free Warehouses
Article 177. (1) In compliance with the special customs regulations goods leaving a free zone or free warehouse may be:
1. exported or re-exported from the customs territory of the Republic of Bulgaria;
2. brought into another part of the customs territory of the Republic of Bulgaria
(2) With the exception of Articles 55 to 60 relating to local goods the provisions of Part Three shall apply also to goods brought into other parts of the customs territory of the country from free zones and free warehouses. These provisions shall not apply to goods which leave the free zone by sea or air without being placed under a transit or another customs regime.
Article 178. (1) When a customs debt occurs in respect of foreign goods whose customs value is formed on the basis of a price actually paid or payable and which includes the cost of warehousing or preserving goods while they remain in the free zone or the free warehouse such costs shall not be included in the customs value provided they are shown separately from the price actually paid or payable for the goods.
(2) When foreign goods have undergone usual operations in a free zone or free warehouse under the procedure of Article 114, Paragraph 1 the data on the type, quantity and customs value of the goods that are used for determining the amount of the import customs duties shall be the data that would have been applied at the moment of the occurrence of the customs debt had it not undergone the operations in question. This provision shall be applied at the request of the person reporting and provided the operations have been coordinated under the procedure in Article 114, Paragraph 2.
(3) Derogations from the cases under Paragraph 1 may be determined in the Regulations.
Article 179. (1) When goods are introduced or reintroduced from a free zone or a free warehouse in another part of the customs territory of the Republic of Bulgaria or when they are assigned a customs regime the certification pursuant to Article 170, Paragraph 4 may be used to prove the local or foreign status of these goods.
(2) When no defined status has been determined for the goods they shall be considered as:
1. local goods - for the purposes of charging export customs duties and for applying the export trade policy.
2. foreign goods in all other cases.

Chapter Twenty
RE-EXPORTATION, DESTRUCTION, AND ABANDONMENT OF GOODS IN FAVOUR OF
THE STATE

(Title supplemented - SG No. 37/2003)
Article 180. (1) Foreign goods may be:
1. re-exported from the customs territory of the Republic of Bulgaria;
2. destroyed or abandoned in favour of the with the authorisation of the customs authorities.
(2) (Amended SG No. 37/2003) The formalities for goods leaving and the trade policy measures shall apply in case of re-exportation.
(3) (Amended SG No. 37/2003) The Council of Minister may specify cases where foreign goods may be placed under suspensive arrangements with a view of not applying trade policy measures in case of exportation.
(4) (Amended SG No. 37/2003) The customs authorities shall be notified in advance of the re-export or the destruction. The customs authorities shall prohibit the re-export when the formalities under Paragraph 2 so require.
(5) (New SG No. 37/2003) When goods are re-exported which during their stay in the customs territory of the Republic of Bulgaria have been under the customs economic regime a customs manifest shall be presented pursuant to the provisions of Articles 66 to 84 and Article 163, Paragraphs 3 and 4.
(6) (Previous (4), supplemented SG No. 37/2003) The destruction and the abandonment of goods in favour of the state shall be carried out in compliance with the provisions of the Regulations. The destruction and the abandonment of goods in favour of the state shall not result in any costs for the state.
(7) (Previous (5), SG No. 37/2003) Any waste or scrap resulting from the destruction of the goods shall obtain their own customs assignment as prescribed for foreign goods. It shall remain under customs supervision until the time laid down in Article 44, Paragraph 2.
Article 180a. (New SG No. 37/2003) Goods that leave the customs territory of the country shall be under customs supervision. They may be subject to inspections by the customs authorities pursuant to applicable provisions. The goods must leave the customs territory of the country along the routes and in the ways specified by the competent authorities.

PART FIVE
CUSTOMS REBATES
Chapter Twenty-One
EXEMPTION FROM CUSTOMS DUTY
Article 181. (1) The cases of granting exemption from customs duty both in exportation and importation of goods shall be specified in the Regulations.
(2) Exemption from fees provided in other statutory instruments shall not include exemption of fees under Article 12 herein except when this is regulated expressly.
(3) No exemption from customs duties shall be allowed for goods sold within the customs control zones in the border checkpoints, except for:
1. the usual supplies of fuel and products for ships and aircraft;
2. retail sale of goods in ports and airports after the customs control;
3. retail sale of goods aboard aircraft and ships performing international transport;
4. retail in specialized shops servicing the diplomatic corps.

Chapter Twenty-Two
SEA-FISHING PRODUCTS AND OTHER PRODUCTS EXTRACTED FROM THE SEA
Article 182. Without prejudice to the requirements of Article 30, Paragraph 2, Item 6 the following shall be exempt from import customs duties when they are assigned import regime:
1. sea-fishing products and other products extracted outside the territorial sea of the Republic of Bulgaria by vessels registered in the Republic of Bulgaria and flying its flag;
2. goods obtained from products under Item 1 on board factory ships registered in the Republic of Bulgaria and flying its flag.

Chapter Twenty-Three
RETURNED GOODS
Article 183. (1) (Amended SG No. 63/2000) Local goods which, having been exported from the customs territory of Bulgaria, are returned to that territory within three years shall, at the request of the person concerned, be granted exemption from import customs duties.
(2) (Amended SG No. 63/2000) The three years period may be extended by the Director of the Customs Agency or by a person authorized by him in order to take account of special circumstances.
(3) (Amended SG No. 63/2000) When prior to their exportation from the customs territory of Bulgaria the returned goods had been subject to import regime at reduced or zero-rate customs duty because of their use for a specific purpose, the exemption from duty under Paragraph 1 shall be granted only if they are to be used for the same purpose. If these goods no longer have the same purpose the amount of import duties payable shall be reduced by the amount of customs duty paid on the original import. When the deduction sum is larger than the sum due for the returned goods no refund shall be allowed.
(4) Exemption from importation customs duties under Paragraph 1 shall not be allowed for goods exported from the customs territory of the Republic of Bulgaria within the outward processing regime save for the cases when the goods are in the state in which they were exported.
Article 184. Exemption from import customs duties under Article 183 shall be allowed for goods that are re-imported in the same state in which they were exported. Cases and circumstances in which exceptions from this provision shall be allowed may be specified in the Regulations.
Article 185. (1) (Amended SG No. 63/2000) The provisions of Articles 183 and 184 shall apply, mutatis mutandis, to compensating products originally exported or re-exported subsequent to an inward processing regime.
(2) The amount of import customs duty owed shall be determined pursuant to the rules applicable under the inward processing regime, the date of re-exportation of the compensating product being regarded as the date of their importation.

PART SIX
CUSTOMS DEBT
Chapter Twenty-Four
SECURITY TO COVER CUSTOMS DEBT
Article 186. (1) When applying customs rules the customs authorities shall require security for customs debt to be provided; such security shall be provided by the person who is liable or who may become liable for that debt.
(2) The customs authorities shall require only one security to be provided in respect of one customs debt.
(3) The customs authorities may allow that the security be provided by a person other than the person that is required.
(4) (Amended SG No. 63/2000) When the person who has incurred or who may incur a customs debt is a public or a local authority, the Director of the Customs Agency may exempt the said person in whole or in part of the obligation to provide security.
(5) The customs authorities may waive the requirement for provision of security for insignificant sums the amount of which shall be specified in the Regulations.
Article 187. (1) When customs provisions do not envisage an obligatory provision of security such security shall be required at the discretion of the customs authorities insofar as the payment of a customs debt, which has occurred or may occur is not certain within the prescribed period.
(2) When the security under Paragraph 1 is not required the customs authorities may require from the person under Article 186, Paragraph 1 to undertake in writing a liability for the existing debt.
(3) The security under Paragraph (1) shall be required:
1. at the time of applying the provisions envisaging the possibility of requiring such security; or
2. at any subsequent time when the customs authorities find that the payment of the customs debt that has occurred or may occur is not certain within the prescribed period.
Article 188. At the request of the person under Article 186, Paragraph 1 or 3, the customs authorities shall be entitled to allow comprehensive security to be provided to cover two or more operations in respect of which a customs debt has occurred or may occur.
Article 189. (1) (Supplemented, SG No. 37/2003) When customs provisions makes it compulsory for security to be provided the customs authorities, taking into consideration the specific provisions for the transit regime, shall determine the amount of such security at level equal to:
1. the specific amount of customs debt or debts in question when that amount can be established with certainty at the time when the security is required; or to
2. in the remaining cases - the maximum amount as estimated by the customs authorities of the customs debt or debts which have occurred or may occur for the rest of the cases.
(2) When comprehensive security is provided for customs debts which vary in amount over time the amount of such security shall be set at a level enabling the customs debts in question to be covered at all times.
(3) When customs provisions envisage that the provision of security is optional and the customs authorities require security to be provided the amount of the security shall be determined by those authorities so as not to exceed the level provided for in Paragraphs 1 and 2.
(4) Under conditions and circumstances specified in the Regulations the customs authorities shall be entitled to agree with the debtor security in amounts other than the ones indicated herein.
Article 190. Security may be provided by either a cash deposit or bank guarantee and in cases laid down in the Regulations by other means ensuring the payment of the customs debt.
Article 191. A cash deposit shall be made in the currency and forms as provided in the legislation in force.
Article 192. The customs authorities shall not be liable to pay interest upon accepted security.
Article 193. (1) The bank guarantee shall be given in writing and the guarantor shall undertake to pay jointly and severally with the debtor the secured amount of a customs debt when the payment becomes executable.
(2) The customs authorities shall be entitled to refuse to approve the bank guarantee proposed when it does not ensure payment of the customs debt within the prescribed period.
Article 194. (1) The person that is required to provide security shall be free to choose between the types of securities laid down in Article 190.
(2) The customs authorities shall be entitled to refuse to approve the type of security proposed as well as the method of its institution under a procedure specified in the Regulations when it is incompatible with the proper functioning of the customs regime concerned. The customs authorities shall be entitled to specify a period of time within which the selected method of security shall not be amended.
Article 195. The customs authorities may refuse the security proposed by the debtor when it does not ensure payment of the customs debt.
Article 196. When the customs authorities establish that the security provided does not guarantee or does no longer ensure the undoubted or total payment of the customs debt within the prescribed period they shall require the person referred to in Article 186, Paragraph 1 to provide additional security or to replace the original security with a new one.
Article 197. (1) (Amended SG No. 63/2000) The security shall not be released until such time as the customs debt in respect of which it was provided is discharged or can no longer arise. The security shall be released immediately after the customs debt has been discharged or can no longer arise.
(2) When the customs debt has been discharged in part or may not arise in respect of part of the amount that has been secured the respective part of the security shall be released at the request of the person concerned.
Article 198. Derogations from the provisions in this chapter shall be admissible in order to take account of international agreements to which the Republic of Bulgaria is a party.

Chapter Twenty-Five
OCCURRENCE OF A CUSTOMS DEBT
Article 199. (1) An import customs debt shall occur for goods subject to customs duties through:
1. processing under the import regime;
2. placing under the temporary import regime with partial exemption from import customs duties;
3. unlawful introduction into the customs territory of the Republic of Bulgaria in contravention to the provisions under Articles 45 to 48;
4. unlawful introduction into another part of the country's customs territory of goods located in free zones or free warehouses in contravention to the provisions set forth in of Article 177, Paragraph 1, Item 2;
5. evasion from customs supervision;
6. non-compliance with one of the requirements arising in case of temporary storage or of using of the customs regime;
7. (amended SG No. 63/2000) non-compliance with one of the conditions governing the placing of the goods under the respective customs regime or the granting of a reduced or zero rate import duties or exemption from customs duties by virtue of the use of the goods for specific purposes;
8. consumption or use in a free zone or in free warehouse under conditions other than those laid down by the legislation in force. When goods disappear and when no credible evidence is presented to the customs authorities it shall be deemed that the goods have been consumed or used in the free zone or the free warehouse;
9. issue of documents necessary to grant preferential treatment in third countries to goods with Bulgarian origin when agreements concluded between the Republic of Bulgaria and these countries provide for the payment of customs duties due for the foreign goods input.
(2) The provisions of Paragraph 1, Items 6 and 7 shall apply in cases other than those defined in Paragraph 5, where omissions found have brought about real consequences for the proper functioning of the temporary storage customs regime or any other customs regime.
(3) An import customs debt shall occur:
1. at the moment of acceptance of the customs statement under Paragraph 1, Items 1 and 2;
2. at the moment of the unlawful introduction under Paragraph 1, Items 3 and 4;
3. at the moment of the evasion from customs supervision under Paragraph 1, Item 5;
4. at the moment when the obligation whose non-fulfilment gives rise to the customs debt ceases to be complied with under Paragraph 1, Item 6;
5. at the moment of placing the goods under the respective customs regime under Paragraph 1, Item 7 of;
6. at the moment when the goods are first used or consumed under conditions other than those laid down by the legislation in force, for the cases under Paragraph 1, Item 8;
7. at the moment of acceptance of the export manifest for goods supplied with documents for use of preferential customs tariff treatment in the cases under Paragraph 1, Item 9;
(4) Special cases of customs debt occurred which are not regulated in Paragraph 1 and the cases where no customs debt occurs shall be provided for in the Regulations.
Article 200. (1) An exportation customs debt shall occur through:
1. exportation from the customs territory of the Republic of Bulgaria, under cover of a customs manifest of goods subject to export duties;
2. export from the customs territory of the Republic of Bulgaria of goods subject to export duties without an export manifest;
3. failure to comply with the conditions for exportation outside the customs territory of the Republic of Bulgaria of goods with total or partial exemption from export duties.
(2) An exportation customs debt shall occur:
1. at the moment of acceptance of the export manifest under Paragraph 1, Item 1;
2. at the time when the goods actually leave the territory of the country for the cases under Paragraph 1, Item 2;
3. at the time when the goods reach a destination other than that for which their export was allowed with total or partial exemption from customs duties, or, should the customs authorities be unable to determine that time, the moment of expiry of the time limit set for the presentation of evidence that the conditions provided for the cases under Paragraph 1, Item 3 have been met.
Article 201. (1) The customs debt referred to in Article 199, Paragraph 1 and Article 200, Paragraph 1 shall occur even if it relates to goods subject to prohibition or restriction measures on importation or exportation.
(2) (Amended SG No. 30/1999) No customs debt shall occur on the unlawful introduction into the customs territory of the Republic of Bulgaria of counterfeit currency, narcotic drugs or psychotropic substances for which liability shall be provided under the Penal Code.
(3) (New, SG No. 37/2003) When the customs legislation provides for favourable tariff treatment of goods due to their nature or special purpose or full or partial exemption from import or export customs duties pursuant to Articles 28, 88, 247, 282 and 183 to 185 such favourable tariff treatment or full or partial exemption from import or export customs duties shall apply to the cases of occurring import customs duty under Articles 199, 200 and 201 provided the actions of the interested person are not related to carelessness or gross negligence and the person proves that the remaining conditions for favourable tariff treatment or full or partial exemption have been met.
Article 202. (1) The debtor for payment of the customs debt shall be:
1. (supplemented SG No. 37/2003) the reporting person - for cases under Article 199, Paragraph 1, Items 1, 2 and 9 and Items 1 and Article 200, Paragraph 1, Items 1 and 3 of (1), and in the event of indirect representation also the person on whose behalf the customs statement has been drawn up. When the customs statement for placing under a regime has been drawn up on the basis of information that leads to partial or full failure to collect the customs duties payable the debtor for paying the customs debt shall be also the person that has provided the information required for drawing up the customs statement and who knew or should have known in view of the circumstances that the information was misleading.
2. for cases under Article 199, Paragraph 1, Items 3 and 4:
(a) the person or persons that introduced or participated in the unlawful introduction of the goods;
(b) the person or persons that acquired or accepted the goods of which they knew or should have known under the circumstances that they were introduced unlawfully;
3. for cases under Article 199, Paragraph 1, Item 5:
(a) the person or persons who evaded customs supervision of the goods or participated in such evasion;
(b) the person or persons who acquired or accepted goods for which they knew or should have known under the circumstances that goods had evaded customs supervision.
(c) (new SG No. 63/2000, amended, SG No. 45/2005) the person responsible to fulfil the obligations ensuing from the temporary storage of the goods of from the use of the customs regime under which they had been placed;
4. for cases under Article 199, Paragraph 1, Items 6 and 7 - the person or persons that failed to comply with the obligations arising from the temporary storage of the goods or from non compliance with one of the conditions of the customs regime;
5. (amended, SG No. 45/2005) for cases under Article 199, Paragraph 1, Item 8 - the person who used or consumed the goods as well as any other person who has partaken therein, who knew or should have known under the circumstances that the goods were being used or consumed under conditions other than the ones laid down in the legislation in force; when the customs authorities cannot establish beyond any doubt the person who has used or consumed the goods, the person which is known to the customs authorities as the last holder of the goods shall be considered the debtor;
6. for cases under Article 200, Paragraph 1, Item 2 - the person or persons that exported without an export manifest goods subject to customs duties and the person or persons who participated in such export and who knew or should have been known under the circumstances that an export manifest should have been submitted for the goods.
(2) When there is more than one debtor for the same customs debt they shall be jointly and severally liable for paying such debt.
Article 203. (1) Unless otherwise provided herein, the amount of import or export duties payable for certain goods shall be determined on the basis of the levy elements for those goods at the time when the customs debt in respect of them occurred.
(2) Derogations from the provisions of Paragraph 1 for specific cases may be specified in the Regulations.
(3) (New SG No. 63/2000) In cases specified in the Regulations when an import customs debt related to suspensive arrangement regime has occurred the debtor shall pay interest amounting to the official interest rate on the amount of the import customs duties due to the postponement of the date of occurrence or registering of the debt.
Article 204. (1) A customs debt shall occur at the location where the events from which it arises occur.
(2) When it is impossible to determine the location referred to in Paragraph 1 the customs debt shall be deemed to have occurred at the location where the customs authorities determine that customs duties are payable for the goods.
(3) (Amended and supplemented SG No. 37/2003) When the customs regime for certain goods is not concluded and the location of the customs debt cannot be determined under the procedure of Paragraphs 1 and 2 the customs debt shall be deemed to have occurred at the location where the goods were placed under that regime.
(4) (New SG No. 37/2003) When the information available allows the customs authorities to establish that the customs debt had already occurred when the goods had been in a different location at an earlier date it shall be deemed that the customs debt had occurred at the location that can be determined as the location of the goods at the earliest moment when it was possible to establish that the customs debt had occurred.
(5) (Previous (4), SG No. 37/2003) Derogations from the provision of Paragraph 1 for individual specific cases may be specified in the Regulations.

Chapter Twenty-Six
PAYMENT OF THE CUSTOMS DEBT
Section I

Entry in the Records and Notification of the Amount of Duty to the
Debtor
Article 205. (1) The customs authorities shall calculate the amount of customs duty resulting from a customs debt as soon as they have the necessary particulars and shall enter it in the accounting records or in any other equivalent medium which shall be entry in the records.
(2) The cases where Paragraph 1 shall not apply as well as the procedures and time limits for entry in the records shall be defined in the Regulations.
(3) (New SG No. 63/2000) In cases when a customs debt has occurred, with the exception of the cases under Article 199, Paragraph 1, Item 1 and Article 20, Paragraph 1, Item 1, and no data is available about the type of goods it shall be deemed that a debt has occurred:
1. in the cases when there is data about a certain group of goods - for the commodity subject to the highest customs rate among all goods covered by this group;
2. in the cases when there is no data about the type of goods for the commodity subject to the highest customs rate taking into account all state customs duties collectable by the customs authorities.
Article 206. (1) (Supplemented, SG No. 45/2005) The debtor shall be notified in writing about the amount of the customs duty as soon as it has been entered in the records. The notification of the debtor shall be done under the procedure of Article 211.
(2) When the amount of customs duty entered in the customs statement is for information purposes only and has still not been accepted by the customs authorities they shall carry out the notification only if the amount of customs duty does not correspond to the amount determined by them. When the amount of the customs duties indicated for information purposes corresponds to the amount determined by the customs authorities and in compliance with the respective provisions specified in the Regulations the authorisation for clearing the goods shall be deemed to be the notification of the debtor.
(3) (New, SG No. 37/2003) The notification of the debtor shall not take place after the expiry of a period of three years from the date of which the custom debt occurred. This term shall stop running from the moment of submitting the appeal under Article 220 for the duration of the appeal proceedings

Section Ia
Imposition of Security Measures by the Customs Authorities
(New, SG No. 37/2003)
Article 206a. (1) When the payment of customs duties and other state receivables collectable by the customs authorities has not been secured under the procedure of Chapter 24 the customs authorities shall be entitled to impose the following security measures:
1. disitraint on movables and receivables of the debtor including in bank accounts;
2. disitraint on goods in circulation;
3. interdiction on real estate.
(2) Security measures shall be imposed when it will be impossible or difficult without them to collect the customs duties and the state receivables collectable by the customs authorities.
(3) Security measures shall be imposed in accordance with the amount of the customs duties and the other state receivables collectable by the customs authorities.
(4) (Amended, SG No. 105/2005) The measures under Paragraph 1 shall not be imposed on property on which compulsory execution may not be performed without the agreement of the debtor neither on labour remunerations up to the amounts specified in the Tax and Social Insurance Procedure Code.
Article 206b. (1) (Previous text of Article 206b, SG No. 45/2005) Security measures shall be imposed with an ordinance of the head of the customs office in the area where the amount of the customs debt subject to security or other state receivable has been established.
(2) (New, SG No. 45/2005) The ordinance under Paragraph 1 may be appealed against under the procedure for appealing ordinances for enforced collection of public state receivables.
Article 206c. (Amended, SG No. 105/2005) The provisions of Chapter 24 of the Tax and Social Insurance Procedure Code shall apply to issues not regulated herein.

Section II
Payment Terms and Methods
Article 207. Customs duties of which the notification under Article 206 has been done must be paid by the debtor within time limits specified in the Regulations.
Article 208. (1) Payment shall be made in a cash desk at the customs office or through non-cash payment.
(2) At the request of the debtor the payment may be made through deduction by the customs authorities of unduly collected from him sums for customs duties.
Article 209. (1) The customs authorities may, at the debtor's request, grant deferment of payment of the customs duties under conditions and time limits specified in the Regulations.
(2) The deferment of payment shall be authorised after the provision of security for the customs duties by the debtor.
(3) For additional services performed in relation to authorising deferment of payment the customs authorities shall collect additional fees for expenses made.
Article 210. Customs duties owed may be paid by a person other than the debtor.
Article 211. (1) When the amount of customs duty has not been paid within the prescribed term the customs authorities:
1. (amended, SG No. 63/2000) shall avail themselves of all options for ensuring payment open to them under the provisions of this Act and of other statutory instruments including issuance of administrative acts on enforced collection;
2. (amended, SG No. 63/2000) collect legal interest on the amount of duty.
(2) (Amended, SG No. 63/2000) Under the procedure of Paragraph 1 together with the legal interest rate the payment of other state receivables collectable by the customs authorities shall be secured when these are not paid within the specified time limits.

Section III
(New, SG No. 63/2000)
Warrants for Enforced Collection of Public State Receivables
Issued by the Customs Authorities
Article 211a. The warrants for enforcing the collection of public state receivables shall be individual administrative acts issued by the head of the customs office on the territory of which the debt has occurred with which customs duties and other public receivables that have not been paid on time are established.
Article 211b. (Amended SG No. 63/2000, SG No. 110/2001, SG No. 105/2005) The warrant shall be issued in four original copies: for the debtor, for the customs office, for the competent territorial directorate of the National Revenue Agency and for the State Revenue Agency.
Article 211c. The warrant shall be issued in writing and it shall contain:
1. the name of the body issuing it;
2. name and number;
3. factual and legal grounds for its issuing;
4. data about the debtor;
5. the amounts of the customs duties due and of the other public receivables;
6. the date on which the public receivables have occurred;
7. (repealed SG No. 37/2003);
8. possible measures for its securing or preliminary execution;
9. the institution before which an appeal can be submitted, and within what time;
10. the date of issue and the signature of the respective head of customs office.
(2) (Amended, SG No. 45/2005) The warrant shall be sent by the head of the customs office with advice of delivery to the State Revenue Agency for enforced execution save for the cases under Article 211f, Paragraph 2.
(3) (New, SG No. 45/2005) The receipt of the warrant that is subject to execution shall be confirmed in writing by the public executive officer before the customs office, which shall monitor the arrival at the account of the customs duties sums and other state receivables.
Article 211d. (Amended, SG No. 45/2005) (1) The delivery of the warrant to natural persons shall be certified by the signature of the person or his/her agent. When the delivering officer does not find the person he/she shall deliver the warrant to an adult member of the family if he/she agrees to deliver it. The person through which the delivery takes place shall sign a receipt and his/her full name, personal registration number and the capacity in which he/she is receiving the warrant shall be noted as well as the obligation to hand it over.
(2) The delivery of the warrant to legal persons shall be certified by the signature of the official who has received the warrant and his/her full name, personal registration number and the position of the recipient shall be noted.
(3) The delivery of the warrant at the place of work shall be done through an official of the administration. The delivery shall be in order if the full name, the personal registration number and the position of the recipient are specified.
(4) The delivery officer shall certify with his/her signature the date and the way of delivery. Refusal to accept the warrant shall be certified by the signature of the delivery officer and at least one witness and the delivery officer shall make a note in the receipt of his/her full name, personal registration number and address. In this case the delivery of the warrant shall be deemed to be in order.
(5) When no witness can be ensured the warrant shall be sent with advice of delivery. A warrant sent by mail with advice of delivery shall be deemed to have been legally delivered on the date the return receipt was signed or on the date of the rejection of the warrant delivery, and this rejection shall be certified by the postal officer. In case the person fails to appear and certifies receipt within the time limit specified in the postal notice the warrant and the post office documents shall be attached to the file and the warrant delivery shall be deemed in order.
(6) Natural persons against whom proceeding have been instituted of which they have been notified and who reside abroad for more than 30 consecutive days shall be obliged to name a person on the territory of the country who shall represent them before the customs authorities and to whom notices and other acts of the customs administration shall be delivered.
(7) The delivery of the warrant to persons who have been convicted to imprisonment and to persons who are in custody shall be done by the administration of the respective institutions.
(8) The delivery of the warrant to regular servicemen in the armed forces shall be done through the commander of the respective unit.
(9) Delivery of the warrant through enclosing in the file shall be done after the expiry of 14 days after placing a notice for the person to appear when:
1. the person's address is unknown;
2. the person, his/her agent or proxy cannot be found at the registered address or at the permanent address after a thorough and documented search by the customs authorities.
(10) The notice under Paragraph 9 shall be placed at a place designed for this purpose in the respective customs office where the warrant is issued. The notice shall be published on the Web on the respective site of the customs administration.
(11) The circumstances under Paragraph 9, Item 1 shall be certified with the file and under Paragraph 9, Item 2 - with a post office document or with the signature of the delivery officer and at least one witness and the delivery officer shall record his/her full name, personal registration number and address and shall make a note thereof in the receipt.
(12) In case the person fails to appear before the expiry of the deadline under Paragraph 9 the warrant shall be attached to the file and the delivery shall be deemed in order.
Article 211e. (Amended, SG No. 45/2005) When, after the warrant has been issued, the debtor pays the customs duties and the other state receivables or part thereof the head of the customs office shall notify thereof the public executive officer.
Article 211f. The warrant may be appealed through the head of the customs authority who had issued it before the Director of the respective Regional Customs Directorate within fourteen days after it had been delivered to the debtor.
Article 211g (1) The appeal of the warrant shall not stop its execution.
(2) The execution of the warrant shall be suspended at the request of the debtor provided the latter presents security equal to the amount of the principal and the interest. The security may be a cash deposit or a bank guarantee.
(3) The request for suspension of the execution shall be made simultaneously with the filing of the appeal supported by evidence of the security submitted.
(4) The official interest rate on the principal shall be owed for the duration of the suspension.
(5) (New, SG No. 45/2005) Paragraph 1 shall not apply in cases when liabilities are established by a warrant for enforced collection of public state receivables ensuing from the implementation of an international convention which the Republic of Bulgaria has joined and the debtors are the warranting organizations determined with an act of the Council of Ministers.
Article 211h. The head of the customs authority through which the appeal has been filed shall be obliged to forward it not later than seven days after its receipt together with his opinion and all relevant documents to the Director of the respective Regional Customs Directorate on the territory of which the customs office in question is located. When a request for suspension of the warrant has been filed it shall also be attached together with the relevant proof. If an appeal submitted on time has been incorrectly addressed it shall be forwarded to the respective competent authority through official channels if the prescribed time limit is considered to have been observed.
Article 211i. (1) The Director of the Regional Customs Directorate shall examine the appeal in substance and shall evaluate all circumstances related to the warrant.
(2) The Director shall announce a substantiated decision within thirty days from receiving the appeal with which he shall confirm or revoke the warrant entirely or partially and in his substantiation he shall present the positions of the parties concerned and the grounds for his decision. He shall also express his position on the request to suspend the execution of the warrant in the cases when such a request had been filed.
(3) In case the warrant issued proves to be contrary to the law another one shall be issued in its place, the Director of the Regional Customs Directorate shall revoke the appealed warrant and shall return the file with mandatory instructions to the respective head of customs office.
(4) The decision shall be issued in four original copies: for the debtor, for the customs office, for the Regional Customs Directorate and for the State Revenue Agency and shall be sent to them not later than seven days after the expiry of the term under Paragraph 2.
(5) (Amended, SG No. 45/2005, SG No. 30/2006, effective 1.03.2007) The warrant confirmed with a decision of the Director of the Regional Customs Directorate may be appealed before the relevant administrative court within fourteen days after receipt of the decision under Paragraph 4. The appeal shall be submitted through the respective head of the customs office.
(6) The warrant may not be appealed in court in its part which had not been appealed by administrative procedure or in its part in which the appeal had been entirely or partially sustained.
Article 211j. (1) (Amended, SG No. 105/2005, SG No. 59/2007) The provisions of Chapter 17 and 19 of the Tax and Social Insurance Procedure Code shall apply to legal appeal proceedings and to cassation proceedings and revoking of effective decisions may be requested by the persons concerned under the terms and procedures stipulated in article 303 of the Code of Civil Procedure.
(2) (Amended, SG No. 105/2005) When the appeals are considered in court subpoenas shall be sent to the body which has issued the appealed act, to the appellant and to the National Revenue Agency in the cases when the latter is an interested party.
Article 211k. The warrant shall enter into force when:
1. it has not been appealed within the stipulated period before the respective Director of Regional Customs Directorate;
2. it has been appealed within the stipulated period before the Director of the Regional Customs Directorate who has not sustained the appeal and the warrant has not been appealed in court within the stipulated period;
3. it has been confirmed by the court.
Article 211l. (Repealed, SG No. 45/2005)

Chapter Twenty-Seven
EXTINCTION OF CUSTOMS DEBT
Article 212. (1) A customs debt shall become extinct:
1. by payment of the amount of the customs duty;
2. by remission of the amount of the customs duty;
3. when in respect of goods reported for a customs regime entailing the obligation to pay duties:
(a) the customs statement has been invalidated;
(b) (amended SG No. 153/1998) the goods, before their release, are either seized and simultaneously or subsequently confiscated; destroyed on the instructions of the customs authorities; destroyed or abandoned in accordance with Article 180; or destroyed or irrevocably lost as a result of their nature or of force majeure or unforeseeable circumstances;
4. when goods in respect of which a customs debt occurred in accordance with Article 199, Paragraph 1, Items 3 and 4 are seized upon their unlawful introduction and are simultaneously or subsequently confiscated.
(2) (Amended SG No. 63/2000) The right to collect customs duties shall be deemed extinct with the expiry of five years as of January 1st of the year subsequent to the year in which the customs debts and the other public state receivables occurred established by a warrant for enforced collection.
(3) The provision of Paragraph 1 shall not apply in cases of judicial proceeding in court for the debtor's bankruptcy.
Article 212a. (New, SG No. 45/2005) A customs debt that has arisen on the grounds of Article 199, Paragraph 1, Item 9 shall become extinct when the formalities performed for allowing preferential tariff treatment are revoked.
Article 213. The ways of discharging customs debt occurring in specific cases shall be determined in the Regulations.
Chapter Twenty-Eight
REIMBURSEMENT AND REMISSION OF CUSTOMS DUTY
Article 214. (1) Reimbursement of customs duties shall be the total or partial refund of import or export duties, which have been paid.
(2) Reimbursement shall be made when it is established that at the time of payment the customs duties were not owed or the grounds for their payment were no longer valid.
Article 215. (1) Remission of customs duties shall mean:
(a) a decision to waive entirely or partially the collection of import or export customs duties; or
(b) a decision to cancel entirely or partially the recording of the amount of export or import duty which has not been paid.
(2) Remission of customs duties shall be made when it is established that they were placed in the records without being owed or that the grounds for their entry into the records was no longer valid.
Article 216. (1) No reimbursement or remission shall be authorised when the actions which led to the payment or the entry in the records of customs duties that were not legally owed were the result of unconscientious behaviour of the person concerned.
(2) Reimbursement or remission of import or export duties shall be authorised repaid or remitted upon an application in writing to the appropriate customs authority within a period of three years from the date on which the amount of those duties was communicated to the debtor.
(3) (New, SG No. 45/2005) The term under Paragraph 2 may be extended if the interested person provides evidence that he/she was prevented from submitting such an application due to unforeseen circumstances or force majeure.
Article 216a. (New, SG No. 45/2005) Reimbursement of import or export customs duties shall be done in case the customs declaration is cancelled and the custom duties have been paid. Reimbursement shall be allowed after a written application submitted within the time limit for submitting applications for cancelling customs declarations.
Article 217. The Regulations may define specific cases and conditions other than those referred to in the previous articles allowing reimbursement or remission of import or export duties.
Article 218. The Regulations may define the minimum amount of export or import duties below which reimbursement or remission of such duties shall not be allowed.
Article 219. When, due to errors, the customs debt has been remitted or the amount of the respective customs duties has been reimbursed the initial debt shall become executable anew.
Article 219a. (New SG No. 37/2003) For reimbursed customs duties no shall be due. In the cases when the customs duties have been determined by an act of the customs authorities that is in contravention to the law the paid sums that were nit due shall be refunded with the legal interest.

PART SEVEN
APPEAL OF DECISIONS
Article 220. Any person shall have the right to appeal against decisions of the customs authorities concerning him under the procedure of the Administrative Procedure Code.
Article 221. When the decision appealed against is related to levying import or export duties suspension of the execution shall be subject to security on their amount.
Article 222. The provisions in Part Seven shall not apply to cases related to repealing or amending acts issued by the customs authorities on the basis of the administrative and penal provisions herein.

PART EIGHT
ADMINISTRATIVE PENAL PROVISIONS
Chapter Twenty-Nine
GENERAL PROVISIONS
Article 223. The customs authorities shall examine, establish and sanction each violation or attempt at violation of the provisions of the customs legislation insofar as the action is not a criminal offence.
Article 224. The actions representing customs violations, the sanctions imposed for them and the liability related to them shall be specified herein.
Article 225. (1) The establishment of violations, the issue of penal ordinances and the appeals thereof shall follow the procedure established by the Administrative Violations and Sanctions Act.
(2) The execution of penal ordinances that have come into force and rulings of the court shall take place under the procedure of the Administrative Violations and Sanctions unless otherwise provided herein.
Article 226. (1) (Amended SG No. 63/2000, SG No. 37/2003) Persons having perpetrated a customs violation within the customs territory of the Republic of Bulgaria as well as persons who instigate, assist, conceal or allow such a violation shall be liable under the existing administrative and penal provisions.
(2) (Amended, SG No. 63/2000) The persons under Paragraph 1 shall be jointly liable for customs duties and other public state receivables incurred as a result of the violation with the exception of the sanction of fine.
(3) (Repealed, SG No. 37/2003)
(4) (Repealed, SG No. 37/2003)
Article 226a. (New SG No. 37/2003) (1) The customs authorities shall decree seizure in favour of the state of the goods that are the object of the customs violation as well as the vehicles and the carriers used for the transportation or the carrying of the goods in the cases when such a measure is provided for in this or another act except for the cases under Article 229b, Paragraph 1, Item 3.
(2) Before the conclusion of the administrative proceedings the customs authorities shall be entitled to dispose with the perishable goods under the procedure of Article 239 as well as with the goods the preservation of which results in significant costs for the customs administration.
(3) When seizure in favour of the state is not possible or in the cases under Paragraph 2 the persons under Article 226, Paragraph 2 shall pay jointly a sum equal to the customs value of the object of the violation as well as the vehicles and other carriers used for transporting or carrying the goods.

Chapter Thirty
ADMINISTRATIVE SANCTIONS
Article 227. (1) In cases of customs violations the following sanctions shall apply:
1. fine;
2. temporary prohibition to engage in exportation and importation operations for legal persons or sole traders;
3. (amended, SG No. 45/2005) pecuniary penalty for legal persons or sole traders.
(2) The prohibition to engage in exportation and importation operations shall be a temporary prohibition for the violator to engage in such activity for a period from six months to two years. The sanction shall be imposed when the customs contraband is aggravated or in cases of repeated violations under this Act.
Article 228. The customs authorities may, when minor violations of the customs legislation are established, impose fines on the spot under a procedure and in the amount provided for in Article 39 of the Administrative Violations and Sanctions Act.
Article 229. (1) The customs authorities shall be entitled to seize and retain under their control the goods that are the object of customs violations, including vehicles and other means used for their concealment, importation to or exportation from the country as well as material evidence necessary or related to the investigation proceedings as well as goods and cash for securing possible receivables under the penal ordinance.
(2) (Amended SG No. 63/2000) Goods seized and retained under the control of the customs authorities shall be kept by the customs office until the conclusion of the administrative penal and the criminal proceedings
(3) (New SG No. 63/2000) The customs authorities shall retain and keep under customs supervision the goods which are object or means, or evidence of committed criminal offence until the completion of the customs formalities in respect of them in conformity with effective legislation.
(4) (Amended SG No. 30/1999, previous (3), SG No. 63/2000) The provisions of the Narcotic Substances and Precursors Control Act shall apply to confiscated narcotic drugs.
(5) (Previous (4), SG No. 63/2000) The customs authorities shall immediately deliver to the authorities of the Ministry of the Interior any confiscated firearms, ammunition and explosives.
(6) (Previous (5), SG No. 63/2000) When the goods that are the object of customs violations are not seized in favour of the state, including when awarding their equivalent value, the customs duties and the other public state receivables for them shall be owed without exception.
(7) (New SG No. 37/2003) The customs authorities shall be entitled to impose the measures under Chapter 26, Section Ia on securing receivables under an act drawn up on establishing a customs violation.
Article 229a. (New SG No. 37/2003, amended, SG No. 105/2006) Until the issuing of the penal ordinance but not later than 30 days after drawing up the act on establishing a customs violation agreement may be reached between the administrative sanctioning authority and the violator on terminating the administrative penal proceedings for violations under Article 233, Paragraph 1 and 2 and 3, Article 234 and Article 234a except for the cases when the act is a criminal offence.
Article 229b. (New SG No. 37/2003; effective 1.07.2003) (1) The agreement shall be drawn up in writing and shall reflect the agreement of the administrative sanctioning authority and the violator on the following issues:
1. has an act been perpetrated, has it been perpetrated by the violator, has it been perpetrated by premeditation, does the act constitute a customs violation;
2. what will the type and size of the sanction be;
3. (amended, SG No. 45/2005) will the goods that are the object of the violation be confiscated in favour of the state as well as the vehicles and carriers used for their transport or carriage or shall they be paid for in an amount at least 25 percent of their equivalent value.
(2) The agreement shall not specify:
1. a sanction other than the one provided for in the act for the specific customs violation;
2. an amount of the fine or pecuniary sanction lower than the minimum provided for the specific customs violation;
3. (amended, SG No. 45/2005) a sum amounting to less than 25 percent of the cash equivalent of the object of the violation as well as of the cash equivalent of the vehicle or carrier representing their customs value.
(3) The agreement shall be signed by the administrative sanctioning authority and by the violator or his agent authorized expressly for reaching agreement.
(4) Within fourteen days after the signing of the agreement on terminating the administrative penal proceedings the Director of the Customs Agency or a person authorised by him shall issue a decision approving or refusing to approve the agreement. Decisions with which agreements on terminating the administrative penal proceedings are approved shall be sent to the respective public prosecutor within seven days after their issuing.
(5) The agreement on terminating the administrative penal proceedings shall be approved on condition that the requirements of the law have been complied with and the specified in it public state receivables have been paid or have been secured in the deposit account of the respective customs authority.
(6) The decision under Paragraph 4 shall not be subject to appeal save for a decision approving an agreement on terminating the administrative penal proceedings against which the public prosecutor may file an objection in court in relation to its conformity with the law under the procedure of the Administrative Procedure Code. In this case the Prosecutor's objection shall not stop the execution of the decision.
(7) The terms for issuing a penal ordinance shall stop running as of the moment of instituting judicial proceedings on a prosecutor's objection until their conclusion.
(8) In the cases when the agreement on terminating the administrative penal proceedings is not approved or the decision with which it is approved is rescinded by the court the administrative sanctioning authority shall issue a penal ordinance without exception.
Article 229c. (New SG No. 37/2003; effective 1.07.2003, amended, SG No. 105/2005) The agreement on terminating the administrative penal proceedings shall enter into force on the date of its approval. The agreement shall have the consequences of a penal ordinance that has entered into force and shall be subject to compulsory execution under the Tax and Social Insurance Procedure Code.

Chapter Thirty-One
CUSTOMS REGIME VIOLATIONS PROCEEDINGS
Article 230. The customs authorities shall issue an act in all cases of customs regime violations.
Article 231. (Amended SG No. 63/2000) Penal ordinances shall be issued by the Director of the Customs Agency or by officials appointed by him.
Article 232. (1) (New SG No. 63/2000, SG No. 37/2003) When the perpetrator is unknown the act shall be signed by the person who has drafted it and by one witness and shall not be served. In that case a penal ordinance shall be issued which shall enter into force at the moment of its issuing.
(2) (Previous Article 232, amended SG No. 63/2000) When the perpetrator is a known person not found at the address shown at the time of serving the administrative violation act or has left the country or has indicated only an address abroad the penalty decree shall not be served. The decree shall be deemed to have become effective two months after the date of issuing it.

Chapter Thirty-Two
CUSTOMS VIOLATIONS AND DEFINING ADMINISTRATIVE SANCTIONS
Article 233. (1) (Amended, SG No. 45/2005) Any person who carries or transports goods through the state border or any person who attempts to do so without the knowledge and authorisation of the customs authorities, insofar as the said act is not a criminal offence, shall be sanctioned for customs contraband with a fine amounting between 100 and 200 per cent on the goods' customs value.
(2) (New, SG No. 105/2006) For customs smuggling shall be sanctioned any one, who carries or transports goods through the external border of the European Union without the knowledge and the permission of the customs authorities and the goods has been discovered as a result of a check on the territory of Republic of Bulgaria.
(3)(Amended, SG No. 45/2005, renumbered from Paragraph 2, SG No. 105/2006) When the object of customs contraband are goods for which excise duty is due or which are prohibited for exportation and importation the fine shall be between 150 and 250 per cent of the customs value of the goods.
(4) (Renumbered from Paragraph 3, SG No. 105/2006) The goods that are the object of customs contraband shall be confiscated in favour of the state regardless of who their owner is and if they are missing or have been alienated their equivalent value shall be awarded constituting their customs value.
(5) (Renumbered from Paragraph 4, SG No. 105/2006) The goods referred to in Paragraph 3 shall be confiscated in all cases even where the stipulator is unknown.
(6) (Renumbered from Paragraph 5, SG No. 105/2006) Vehicles and movable used for transportation of goods that are the object to customs contraband shall be confiscated, regardless of who the owner is, except if their value apparently does not correspond to the value of the object of customs contraband.
Article 234. (Amended, SG No. 63/2000, No. 37/2003, No. 45/2005) (1) Any person who evades or attempts to evade:
1. complete or partial payment or securing of customs duties or of other public state receivables collectable by the customs authorities, or
2. prohibitions or restrictions on the importation and exportation of goods or the enforcement of trade policy measures shall be sanctioned for customs fraud.
(2) For customs fraud the sanction shall be fine - for natural persons or pecuniary sanction for legal persons and sole traders from 100 to 200 percent of:
1. the amount of the evaded state public receivables - for a violation under Paragraph 1. Item 1;
2. the customs value of the goods that are the object of the violation under Paragraph 1, Item 2;
(3) When the object of the customs fraud are goods for which excise duties are owed the sanction shall be fine - for natural persons or a pecuniary sanction - for legal persons and sole traders from 150 to 250 percent of:
1. the amount of the evaded public state receivables - for a violation under Paragraph 1, Item 1;
2. the customs value of the goods that are the object of the violation under Paragraph 1, Item 2.
(4) (Amended, SG No. 105/2006) The provisions of Article 233, Paragraphs 4 and 5 respectively shall apply in the cases under Paragraphs 1 and 3.
Article 234a. (New SG No. 63/2000, amended, SG No. 45/2005) (1) Any person who deflects temporarily stored goods or goods subject to customs regime or customs assignment by failing to meet the conditions stipulated in the statutory instruments or determined by the customs authorities shall be sanctioned with a fine - for natural persons or a pecuniary sanction - for legal persons and sole traders from 100 to 200 per cent of the customs value of the goods that are the object of the violation.
(2) When the object of the violation under Paragraph 1 are goods for which excise duty is owed the sanction shall be fine - for natural persons or a pecuniary sanction - for legal persons and sole traders from 150 to 250 per cent of the customs value of the goods that are the object of the violation.
(3) (Amended, SG No. 105/2006) The provisions of Article 233, Paragraphs 4, 5 and 6 accordingly, shall apply in the cases under Paragraphs 1 and 2.
Article 235. (1) (Supplemented, SG No. 63/2000, SG No. 45/2005) Any person who sells, buys or attempts to sell or buy, who gives or accepts as gift, for safekeeping, use, lease or pledge goods which he knows or should reasonably have known to have been imported in violation of the customs legislation or in violation or restrictions and conditions under the norms and regulations concerning goods imported duty free, or goods imported with reduced or zero-rate customs duties on account of their special purpose shall be sanctioned with a fine - for natural persons or a pecuniary sanction - for legal persons and sole traders - up to BGN 1,000.
(2) When the disposal under Paragraph 1 is done with goods that are objects of customs violations referred to in Articles 233 and 234 the goods in question shall be confiscated.
(3) The sanctions imposed shall not exempt such persons from payment of the customs duties due or other state receivables collectable by the customs authorities save for the cases referred to in Paragraph 2.
Article 236. The sanction referred to in Paragraph 1 shall apply to persons who do not comply with their obligations pursuant to Article 235, Paragraph 1 herein.
Article 237. If goods which by virtue of their nature or their quantity do not have commercial character and are required to be reported are not reported by travellers crossing the state border and are discovered at the usual places during a customs inspection the goods shall be confiscated in favour of the state regardless of whose property they are without the imposition of a fine.
Article 238. (1) (Supplemented, SG No. 45/2005) Any violation of statutory instruments applicable to goods under customs supervision established by the customs authorities shall be punishable by the fine or the pecuniary sanction pursuant to Article 235, Paragraph 1 unless otherwise provided.
(2) The same sanction shall apply to any person who is resisting the customs authorities performing their duties or who is liable under the provisions herein to present to the customs authorities goods, documents or information, but refuses this.
Article 238a. (New SG No. 63/2000, supplemented SG No. 45/2005 ) Any person, who fails to meet the deadlines stipulated in the statutory instruments or determined by the customs authorities shall be sanctioned by a fine - for natural persons or a pecuniary sanction - for legal persons and sole traders - up to BGN 2,000.
Article 238b. (New, SG No. 45/2005) A person who fails to comply with an obligation under Article 10, Paragraph 5 shall be sanctioned by a fine of up to BGN 1000.

PART NINE
DISPOSAL OF GOODS SEIZED OR ABANDONED IN FAVOUR OF THE STATE AND
DISTRIBUTION OF THE PROCEEDS
Article 239. The customs authorities shall dispose of goods seized or abandoned in favour of the state under terms and procedures laid down in the Regulations.
Article 240. (1) From the sums received from the sale of goods abandoned or seized in favour of the state the expenses made by the customs authorities for their tracking, transportation and storage shall be deducted, as well as the expenses incurred for their valuation and sale.
(2) (Amended SG No. 83/1999) After deducting the expenses made the sums under Paragraph 1 and the sums equal to the value of the goods confiscated, missing or confiscated at a previous stage shall be deposited as revenues pursuant to Article 14.
SUPPLEMENTARY PROVISION
§ 1. Within the meaning herein:
1. "Release of goods" shall be the clearance by the customs authorities of goods for the purposes stipulated by the customs regime under which they are placed.
2. "Import customs duties" shall be customs duties and charges having an equivalent effect payable on the importation of goods.
3. " Report" shall be the act whereby a person indicates in the prescribed form and manner a wish to place goods under a given customs regime.
4. "Export customs duties" shall be customs duties and charges having an equivalent effect to customs duties payable on the exportation of goods.
5. (Amended SG No. 153/1998) "Local person " shall be any natural person with a permanent residence in the Republic of Bulgaria; as well as any legal person that has its registered office in the Republic of Bulgaria according to the Bulgarian legislation.
6. "Local goods" shall be:
(a) goods wholly obtained or produced in the customs territory of the Republic of Bulgaria under the conditions referred to in Article 30 and not incorporating goods imported from other countries. The Regulations may specify cases when goods produced from goods under the deferred payment regime shall not be considered local goods;
(b) goods imported under the established procedure to the territory of the Republic of Bulgaria and released for importation;
(c) goods produced within the customs territory of the Republic of Bulgaria either only from goods referred to in letter "b" or from goods referred to in letter "a" and "b".
7. "Customs debt" shall be the liability of a person to pay the import customs duties - import customs debt, or export customs duties - export customs debt which apply to specific goods under the legislation in force.
8. "Customs assignment of goods" shall be:
(a) placing goods under a customs regime;
(b) entry of goods into a free zone or free warehouse;
(c) re-exportation of goods from the customs territory of the Republic of Bulgaria;
(d) destruction of goods;
(e) abandonment of goods in favour of the state.
9. "Customs authorities" shall be the officials in the Customs offices exercising customs supervision and control.
10. "Customs regime" shall be:
(a) importation;
(b) transit;
(c) customs warehousing;
(d) inward processing;
(e) processing under customs control;
(f) temporary import;
(g) outward processing;
(h) exportation;
(i) temporary exportation.
11. "Customs status" shall be the status of goods for the purposes of customs control as local or foreign goods.
12. "Presentation of goods to the customs authorities" shall be the notification of the customs authorities, in the manner laid down, of the arrival of goods at the customs office or at any other place designated or approved by them.
13. "Decision" shall be any administrative act pertaining to the application of customs regulations issued by the customs authorities on a particular case which is related to legal consequences for one or more specific or identifiable persons. This definition shall include also the binding information under Article 23.
14. "Goods" shall be all types of objects carried through the state border, including through pipelines and electric power lines, as well as vehicles, travellers luggage and other parcels;
15. "Holder of authorization" shall mean the person to whom an authorization has been issued.
16. (Amended SG No. 63/2000) "Holder of regime" shall be the person on whose behalf the reporting was made, or the person to whom the rights and obligations of the aforementioned person in respect of a customs regime have been transferred.
17. "Foreign goods" shall be goods other than local goods. Local goods shall lose their customs status when they leave the customs territory of the Republic of Bulgaria.
18. "Tariff quota" shall be the quantity of goods defined in a value or physical units, for which for a defined period reduced rate of customs duty shall apply, whereas as the quantity is exhausted the rate under the customs tariff shall be restored.
19. "Tariff ceiling" shall be the quantity of goods defined in a value or physical units, for which a reduced rate of customs duty shall apply, whereas as this quantity is exceeded the rate of duty under the customs tariff may be restored as provided in the act on its introduction.
20. "Charges for additional services provided" shall be fees pursuant to the principles in Article VIII of the General Agreement on Tariffs and Trade and related to activities such as: issue of licenses, statistical services, foreign exchange control, issue of documents and certifying, analysis and inspection, as well as customs activity outside the working place and working hours.
21. (New SG No. 30/1999) "Controlled delivery" shall mean the methods by which exportation from, transit through or importation to the territory of a country or several countries is allowed of illegally sent or suspected of being illegally sent narcotic substances and precursors and their analogues or substances that substitute them with the knowledge and under the control of the competent authorities of these countries with the purpose of discovering the persons engaging in illegal trafficking.
22. (Previous Item 21 - SG No. 30/1999) "Customs territory of the Republic of Bulgaria" shall be the territory of the Republic of Bulgaria.
23. (New, SG No. 153/1998, previous Item 22 - SG No. 30/1999, amended, SG No. 63/2000) "Reporting person" shall be the person performing the act of reporting on his own behalf, or the person on whose behalf the reporting is performed.
24. (New SG No. 63/2000) "Official secret" shall be:
(a) the specific individualized data entered in the customs statements and in the enclosed documents with the exception of the data included in the public registers;
(b) the data from trade contracts, including data on the amount and mode of payment;
(c) other specific individualized data obtained or collected in the course of performing customs supervision and control or of other actions provided for herein.
25. (New SG No. 63/2000) "Customs authorities" shall be:
(a) the Central Customs Directorate;
(b) the regional customs directorates;
(c) the territorial customs directorates;
(d) the customs offices;
(e) the customs posts.
26. (New SG No. 37/2003) "Agreement on the Rules of Origin", "General Agreement on Tariffs and Trade of 1994" and "Agreement on the Application of Article VII of the General Agreement on Tariffs and Trade" shall be multilateral agreements on the trade with goods from Annex 1A to the Marrakech Agreement establishing the World Trade Organisation (Annex to the Protocol on the accession of the Republic of Bulgaria to the Marrakech Agreement establishing the World Trade Organisation (SG No. 67/2002).
27. (New SG No. 37/2003) "List of the Obligations and Concessions Annexed to the General Agreement on Tariffs and Trade of 1994" shall be the list relating to the Republic of Bulgaria to the Protocol on the accession of the Republic of Bulgaria to the Marrakech Agreement establishing the World Trade Organisation (Addition to the Protocol on the accession of the Republic of Bulgaria to the Marrakech Agreement establishing the World Trade Organisation, (SG No. 67/2002).
28. (New SG No. 37/2003) "Combined Nomenclature of the Republic of Bulgaria" shall be the nomenclature of goods used for the purposes of levying customs duties and the application of non-tariff measures of trade, agricultural, customs and other policies related to importation and exportation as well as for statistic accounting of the importation and exportation of goods.
29. (New SG No. 37/2003) "Combined Nomenclature applied in the member countries of the European Union" shall be the nomenclature of goods introduced with a Regulation of the Council of the European Communities used for the common customs tariff of the European Communities, of foreign trade statistics and the other community policies related to importation and exportation of goods.
30. (New SG No. 37/2003) "Harmonised Commodity Description and Coding System" shall be a nomenclature of goods based on the Convention on the Harmonised Commodity Description and Coding System of 1983 signed in Brussels within the framework of the World Trade Organisation.
31. (New SG No. 37/2003) "Customs intelligence" shall be the collection, processing, verification and analysis of information by the customs authorities for combating customs and foreign exchange violations and offences.
32. (New, SG No. 45/2005) "Trade policy measures" shall be non-tariff measures introduced as part of the trade policy of the Republic of Bulgaria with statutory instruments regulating the import and export of goods such as monitoring or protection measures, qualitative restrictions or limits as well as import and export prohibitions.

TRANSITIONAL AND FINAL PROVISIONS
§ 2. The Excise Tax Act (promulgated in the State Gazette No. 19/1994; Amended and supplemented in Nos. 58 and 70/1995, Nos. 21, 56 and 107/1996 and No. 51/1997) shall be Amended and supplemented as follows:
1. Article 5 shall be amended as follows:
(a) in Paragraph 4, the words "temporary importation regime" shall be substituted by "customs regime with suspensive arrangements, except for transit";
(b) paragraph shall be repealed.
2. In § 2 of the Supplementary Provisions, Items 7 and 8 shall be added:
"7. "Enterposed warehouse" shall be a customs warehouse opened and managed under the procedure of Articles 104 to 117 of the Customs Act; 8. "Duty-free zones" shall mean free zones and free warehouses opened and managed under the procedure of Articles 166 to 179 of the Customs Act. "
§ 3. The Value Added Tax Act (promulgated in the State Gazette No. 90/1993; amended and supplemented in No. 57/1995, Nos. 16, 56 and 104/1996 and Nos. 51, 86 and 111/1997) shall be amended and supplemented as follows:
1. Article 23 shall be amended as follows:
"Article 23. (1) No tax shall be due for import of goods when:"
1. the goods enter free zones, entreposed warehouses or duty-free trade outlets;
2. valuable metals are imported intended for the Bulgarian National Bank;
3. an act of parliament or an international agreement ratified and promulgated as provided in the legislation in force, provide for exemption of the import of goods from taxes, fees or other receivables (payments, taxation) with an effect equivalent to indirect tax;
4. grants for humanitarian purposes are imported and placed at the disposal of the State or the municipalities by foreign countries, municipalities, legal or natural persons and organizations;
5. grants are imported provided to academic or medical establishments, scientific, cultural, educational and social organizations; ministries, institutions and other state authorities; the Bulgarian Red Cross, the Agency for Foreign Aid;
6. information carriers are imported related to the participation of the Republic of Bulgaria in the international exchange of publications, when they are exempt from duties and charges;
7. armaments, equipment and machinery are imported for the purposes of the Ministry of Defence, the Ministry of the Interior and other authorities of the national security system, the importation of which has been authorised under the established procedures;
8. no duties and charges shall be levied on goods imported by travellers within the allowed duty free import, as well as on international parcels and other postal deliveries to natural persons, with the exception of sole traders, save for motor vehicles;
9. nuclear fuel is imported;
10. auxiliary technical equipment and devices for disabled persons, including spare parts for them, including cars imported by disabled persons of first category or by persons of six or more years of age and suffering from a condition or disability listed in list approved by the Minister of Health, the Minister of Labour and Social Policy and the Minister of Finance. The exemption from VAT of the import of cars shall follow the provisions of legislation in force for exemption of customs duty and amounting to the Bulgarian currency equivalent of up to USD 900 inclusive. Pursuant to this provision should a car may be imported for a period of three years when it is a second hand car and of five years when it is a new car;
11. life-saving and life-supporting medicines, consumables and medical equipment are imported under centralized deliveries for the Ministry of Health or deliveries for state or municipal hospitals according to a list approved by the Minister of Health and the Minister of Finance.
(2) No tax shall be collected when the goods are placed under the customs regime with suspensive arrangements, including temporary importation and re-exportation. The tax assessed in these cases shall be secured for payment of customs duties pursuant to the amount and under procedures specified in the Customs Act and the Regulations for its application."
2. The following amendments and supplements shall be made to the Supplementary Provisions:
a) Paragraph 5c shall be amended as follows:
§ 5c. "Duty-free zones" shall be the free zones and the free warehouses opened and managed under the provisions of Articles 166 to 179 of the Customs Act. "
b) Paragraph 5d shall be created:
§ 5d. "Enterposed warehouse" shall be a customs warehouse opened and managed under the provisions of Articles 104 to 117 of the Customs Act.
§ 4. Item 4 shall be added to Article 52 Paragraph 5 of the Banking Act (State Gazette No. 52/1997), the following new):
"4. the heads in the Customs Agency and in the Regional Customs Directorates, when:
(a) an act by the customs authorities establishes that the person inspected has thwarted the performance of an inspection by the customs authorities or does not keep the required accounting record or they are incomplete of unreliable;
(b) an act by the customs authorities establishes customs violations;
(c) the imposition of distraints on bank accounts is required in order to secure receivables established and collectable by the customs authorities, as well as to secure fines, legal interest due or other similar receivables;
(d) an act by a state authority has established the occurrence of an accidental event, which has brought about the destruction of the accounting documentation of the subject inspected by the customs authorities. "
§ 5. Article 17 of the State Savings Bank Act (promulgated in the State Gazette No. 95/1967; amended in Nos. 21/1975, No. 83/1978, No. 41/1985 and No. 59/1996), shall be amended as follows:
1. A new Paragraph 3 shall be inserted:
"(3) By request of the heads of the Customs Agency and in the regional customs directorates, the court may rule disclosure of the information referred to in Paragraph 2, when:
(a) an act by the customs authorities establishes that the person inspected has thwarted the performance of an inspection by the customs authorities or does not keep the required accounting record or they are incomplete of unreliable;
(b) an act by the customs authorities establishes customs violation;
(c) the imposition of distraints on bank accounts is required in order to secure receivables established and collectable by the customs authorities, as well as to secure fines, legal interest due or other similar receivables;
(d) an act by a state authority has established the occurrence of an accidental event, which has brought about the destruction of the accounting documentation of the subject inspected by the customs authorities. "
2. Paragraph 3 shall be renumbered to become Paragraph 4.
§ 6. In Article 83, Paragraph 1 of the Administrative Violations and Sanctions Act (promulgated in the State Gazette No. 92/1969; amended and supplemented in No. 54/1978, Nos. 28 and 101 of 1983, No. 89/1986, No. 24/1987, No. 94/1990, No. 105/1991, No. 59/1992, No. 102/1995, and Nos. 12 and 110/1996), after the words "legal persons" the words "and sole traders" shall be inserted.
§ 7. Item 3 of Article 34 of the Administrative Procedure Act (promulgated in the State Gazette No. 90/1979; amended and supplemented in No. 9/1983, No. 26/1988, No. 94/1990, Nos. 25 and 61/1991, No. 19/1992, Nos. 65 and 70/1995, No. 122/1997), shall be repealed.
§ 8. In Decree No. 2242 on Free Zones (promulgated in the State Gazette No. 55/1987; amended and supplemented in No. 4/1989, No. 84/1993 and No. 26/1996), everywhere the words "free duty-free zones" shall be replaced passim by "free zones."
§ 9. (1) As of 1 January 1998 and until the entry into force of this Act, the Customs General Directorate shall create an off budget account "Financial provision for the combat against fraud and drug-trafficking, training of and incentives to customs officers and development of the border checkpoints infrastructure."
(2) The revenues to the off-budget account shall be collected from:
1. fees for additional services collectable by the customs authorities within amounts specified by the Council of Ministers. Such fees shall not be considered customs duties;
2. proceeds under contracts concluded with legal and natural persons for activities approved by the Minister of Finance within the territory of the border checkpoints and other similar places where additional customs control is required;
3. proceeds intended for the Customs Agency from fines and goods seized in favour of the state after deduction of expenses made, as well as sums being the equivalent value of goods seized in favour of the state when they are missing or have been alienated;
4. twenty per cent of the fines collected for foreign exchange violations;
5. proceeds received from utilization of buildings and equipment, and from provision of information;
6. interests.
(3) The funds in the off-budget account shall be spent for:
1. financial provision for the combat against customs contraband and drugs trafficking;
2. coverage of expenses related to the provision of additional services and the facilities;
3. development and maintenance of the infrastructure of the Customs Agency on the territory of the border checkpoints and for other needs as defined by the Minister of Finance;
4. training and qualification of customs officers;
5. incentives to customs officers and encouragement for the detection of customs and foreign exchange violations;
(4) The excess balance of income over expenditures at the date of entry into force of this Act shall be a transiting balance and shall come into use for the account under Article 14.
(5) The off-budget account shall be approved by the Minister of Finance upon a proposal by the Director of the Customs Agency. An ordinance of the Minister of Finance shall establish the procedure for collecting and spending of the funds.
§ 10. The balances at 31 December 1997 on the Income-Expense Account covering the Activity of Customs General Directorate, established by Council of Ministers Decree No. 44/1991 on Reduction of Budget Expenditures (promulgated in the State Gazette No. 23/1991; corrected in No. 26/1991; amended and supplemented in Nos. 45 and 70/1991, Nos. 40, 43, 47 and 51/1992, Nos. 5, 96 and 104/1993, Nos. 2, 6, 24 and 33/1995, No. 108/1996 and No. 61/1997), following the implementation of the provisions under § 13 of the Transitional and Final Provisions of the 1997 Republic of Bulgaria State Budget of the Act, shall be debited to the budget of the Customs General Directorate.
§ 11. The balances at 31 December 1997 on the Income-Expense Account pursuant to Articles 102 and 103 by the Regulations for Application of the Customs Act, approved by Council of Ministers Decree No. 5/1975 (promulgated in the State Gazette No. 12/1975; amended and supplemented in No. 49/1978, No. 81/1988, No. 34/1990, Nos. 26 and 30/1991, Nos. 15, 20, 81 and 104/1992, Nos. 37, 68 and 70/1993, Nos. 6, 9, 16, 30 and 62/1997), shall be debited to the off-budget account under § 9.
§ 12. The Customs Act (promulgated in Transactions of the Presidium of the National Assembly No. 21/1960; amended and supplemented in the State Gazette No. 66/1966, No. 26/1969, No. 85/1972, No. 84/1988, No. 30/1990) shall be amended as follows:
1. In Article 17, Paragraph 2, the number "2" shall be replaced by "5,000".
2. In Article 56, Paragraph 1 the words "from five to fifty" and in Paragraph 2, the words "up to BGN 100" shall be replaced by "up to BGN 1 000 000".
3. In Article 58, Paragraph 3, the number "5" shall be replaced by "1000".
4. In Article 66, Paragraph 2, the number "30" shall be replaced by "2000".
§ 13. of § 3, Item 1 and § 9, 10, 11 of the Transitional and Final Provisions of this Act shall enter into force on 1 January 1998, while § 12 shall enter into force three days after promulgation of the Act in the State Gazette.
§ 14. (Amended, SG No. 89/1998) This Act shall enter into force on 1 January 1999 and shall repeal:
1. The Customs Act (promulgated in Transactions of the Presidium of the National Assembly No. 21/1960; amended and supplemented in the State Gazette No. 66/1966, No. 26/1969, No. 85/1972, No. 84/1988 and No. 30/1990);
2. Decree No. 692/1951 on determining and paying rewards to discoverers of customs contraband (promulgated in Transactions of the Presidium of the National Assembly No. 2/1951).
§ 15. (1) (SG No. 89/1998) Within ten months after promulgation of this Act the Council of Ministers shall adopt Regulations for Application of this Act.
(2) (Supplemented, SG No. 105/2006) The Minister of Finance shall issue ordinances and instructions concerning the implementation of this Act and the Regulations for Application thereof, as well as the customs legislation of the European Union.
§ 16. The implementation of this Act shall be assigned to the Minister of Finance and the Director of the Customs Agency.
§ 17 (New, SG No. 105/2006) This Act shall be implemented as long as it does not contradict the customs legislation of the European Union.

TRANSITIONAL AND FINAL PROVISIONS
to the Lev Re-Denomination Act
(SG, No. 20/1999, supplemented SG No. 65/1999,
effective since 5.07.1999)
§ 4. (1) (Supplemented, SG No. 65/1999) With the entry into force of this act all numbers in old levs specified in laws that have become effective before 5 July 1999 shall be replaced by numbers reduced 1000 fold in new levs. The replacement of all numbers by numbers reduced 1000 fold in new levs shall apply also to all acts adopted before 5 July 1999 that have become or shall become effective after 5 July 1999.
(2) The authorities that have adopted or issued secondary statutory acts which have become effective before 5 July 1999 and which contain figures in levs shall make amendments therein ensuing from this act in such a manner as to apply as of the date this act becomes effective.

TRANSITIONAL AND FINAL PROVISIONS
to the Act Amending and Supplementing the Customs Act
SG No. 63/2000, amended SG No. 110/2001; effective 1.01.2002
§ 54. In Article 13, 14, Article 183, Paragraph 2, Article 186, Paragraph 4, Article 231 and § 16 of the Transitional and Final Provisions of the Act the words "the General Customs Directorate" shall be substituted by "Customs Agency" and in Article 21, Paragraph 4 the words ""the General Customs Directorate" shall be substituted by "Central Customs Administration". Everywhere in the Act the words "the head of the General Customs Directorate" shall be substituted by "the Director of the Customs Agency" and the words "the heads of the regional customs directorates" shall be substituted by "the directors of the regional customs directorates".
§ 55. The Customs Agency shall be the legal successor of the National Customs Agency, of the regional customs directorates, customs, customs offices and customs posts.
§ 56. (Effective 1.01.2000, repealed SG No. 110/2001).

TRANSITIONAL AND FINAL PROVISIONS
to the Act Amending and Supplementing the Customs Act
(SG No. 37/2003)
§ 73. On the occurrence of a customs debt for goods placed under the temporary importation regime under the terms of the repealed Article 17 of the Investment Promotion Act the amount of the debt shall be determined on the basis of the levying elements compatible with these goods at the time of the occurrence of the customs debt. In these cases the provision of Article 203, Paragraph 3 of the Customs Act shall not apply.
§ 74. Within one month after the promulgation of this Act the customs officers shall submit the sworn statement under Article 10, Paragraph 4.
§ 75. The provisions of § 30 - 51 shall enter into force on 1 November 2003, and the provision of § 67 shall enter into force on 1 June 2003.
§ 76. Within one month after the promulgation of this Act the Council of Minister shall adopt amendments to the Regulation on applying this Act.
Lev Re-denomination Act
Promulgated, State Gazette No. 20/5.03.1999,
amended, SG No. 65/20.07.1999 (effective 5.07.1999).

TRANSITIONAL AND FINAL PROVISIONS
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
§ 4. (1) (Amended, SG No. 65/1999) Upon the entry of this Act into force, all figures expressed in old lev terms as indicated in the laws which will have entered into force prior to the 5th day of July 1999 shall be replaced by figures expressed in new lev terms, reduced by a factor of 1,000. The replacement of all figures expressed in old lev terms, reduced by a factor of 1,000, shall furthermore apply to all laws passed prior to the 5th day of July 1999 which have entered or will enter into force after the 5th day of July 1999.
(2) The authorities, which have adopted or issued any acts of subordinate legislation which will have entered into force prior to the 5th day of July 1999 and which contain figures expressed in lev terms, shall amend the said acts to bring them in conformity with this Act so that the amendments apply as from the date of entry of this Act into force.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
TRANSITIONAL AND FINAL PROVISIONS
to the Excise Duties and Tax Warehouses ACT
(SG No. 91/2005, effective 1.01.2005)
§ 9. Until entry into force of the statement of issuance of a license for management of a tax warehouse or refusal for its issuance existing producers of excisable goods at 1 January 2006 who file an application for license by 1 March 2006 shall continue their activity as licensed warehouse keepers under the procedure of this Act.
TRANSITIONAL AND FINAL PROVISIONS
of the Administrative Procedure Code
(SG, No. 30/2006, effective 12.07.2006)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
§ 84. The Customs Act, (Promulgated SG No. 15/1998, amended, SG No. 89/1998, amended and supplemented, SG No. 153/1998, SG No. 30/1999, amended, SG No. 83/1999, amended and supplemented, SG No. 63/2000, 110/2001, supplemented, SG No. 76/2002, amended and supplemented, SG No. 37/2003, amended, SG No. 95/2003, supplemented, SG No. 38/2004, amended and supplemented SG No. 45/2005, amended SG 86/2005, supplemented, SG No. 91/2005, amended and supplemented, SG No. 105/2005) shall be amended as follows:
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. Everywhere in the act the words "the Administrative Procedure Act" shall be replaced by "the Administrative Procedure Code".

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