Import tax on a car brought into Bulgaria from outside the EU
A car bought outside the EU (for example in Turkey) is placed under a customs procedure by customs declaration when it enters Bulgaria. The Customs Agency's pages explain the required documents and the conditions of the relocation exemption; this article gives no rates or amounts because we did not see them on those pages.
Transport · Last reviewed: 2026-10-08
This is not legal or financial advice
A purchased car: required documents
According to the Customs Agency's 'Car import' page, for a new or used car bought outside the EU a customs declaration is presented to customs together with:
- the sale-and-purchase contract and/or invoice;
- documents for the transport and other costs incurred to bring the car to its destination in Bulgaria;
- for a used car, the document of the car's previous police registration.
The page says these documents are required under the relevant provisions of the Union Customs Code and for determining the customs value, and that the car is declared for release for free circulation and end-use. Duty and tax amounts are not on the page; they depend on the type and value of the car.
Exemption when relocating
According to the Customs Agency's 'Moving to Bulgaria' page, personal property (including motor vehicles) of people moving their normal place of residence from outside the EU to Bulgaria can be exempt from import duties. The conditions listed on the page are:
Previous residence
At least 12 consecutive months of normal residence in a non-EU country; evidence can be a passport, a police/municipal document of that country or an employment contract.Move to Bulgaria
Showing that you are moving your normal residence to Bulgaria; for example a long-term residence certificate from the Migration unit, an employment contract, a real-estate purchase contract in Bulgaria or a signed declaration.Use of the vehicle
Motor vehicles must have been actually used in the previous country of residence for at least six months before you ceased residence there; proof can be a registration document, contract or invoice.No commercial character
The type and quantity of the goods must not raise doubt of a commercial purpose; commercial vehicles are not covered.Time limit and declaration
As a rule, the exemption is for goods declared for free circulation within 12 months of establishing normal residence in Bulgaria; all documents must be in the name of the person moving, and a standard customs declaration is lodged electronically.
According to the page, goods granted the exemption are also exempt from VAT. But for 12 months from release for free circulation they may not be lent, pledged, rented or transferred for a fee or free of charge without notifying the competent authorities in advance; otherwise import duties and statutory interest become payable. The Customs Agency says it controls this exemption more strictly and found non-compliance in 9.5% of cases in 2022-2024.
This page is not legal or tax advice
Frequently asked questions
What documents does customs need for a car brought from outside the EU?
A customs declaration, the purchase contract/invoice, documents for transport and other costs, and for a used car the previous registration document.
Is a car I bring when relocating exempt from duty?
It can be if the conditions are met: at least 12 months' residence outside the EU, a move to Bulgaria, at least six months' use of the car there and no commercial purpose. The exemption also covers VAT.
Can I sell a car brought under the exemption right away?
No. For 12 months from release for free circulation it cannot be sold, rented or transferred without notifying the authorities in advance.
Sources
The information on this page is based on the official sources listed below. Legislation changes — open the links and verify the current position.
- Агенция „Митници“ — Внос на автомобил — https://customs.bg/wps/portal/agency/home/info-citizens/car-import · 2026-10-08
- Агенция „Митници“ — Преместване в България (лично имущество, включително МПС) — https://customs.bg/wps/portal/agency/home/info-citizens/movement-bg · 2026-10-08
Related topics
Bringing a car from Türkiye into Bulgaria
Temporary use versus permanent import, what drives customs and VAT, the conformity certificate step, and the route to Bulgarian plates.
Registering a car and getting plates in Bulgaria
Who a vehicle can be registered to, which МВР unit handles it, the documents involved, and how insurance and municipal vehicle tax fit together.
Buying a car in Bulgaria
What to verify before you pay, why notarised signatures are a validity requirement, and which deadlines start running the moment ownership changes hands.
Customs procedures when importing into Bulgaria
Importing from outside the EU rests on a customs declaration: declaration types, simplified procedures and the EUR 3 duty on consignments up to EUR 150 since 1 July 2026.