Customs procedures when importing into Bulgaria
A business bringing goods into Bulgaria from outside the EU lodges a customs declaration to place them under a customs procedure. The pages of Bulgaria's Customs Agency (Агенция „Митници“) explain which declaration types exist and that certain simplifications need an authorisation; this article summarises that framework and gives no tariff or rate figures.
Companies and taxes · Last reviewed: 2026-10-08
This is not legal or financial advice
What the process rests on
According to the Customs Agency page, placing goods under a customs procedure rests on the Union Customs Code (Regulation (EU) 952/2013) and the rules supplementing it; lodging, accepting, verifying, amending and invalidating a declaration and releasing the goods are each set out there. For goods entering the EU customs territory, the page lists stages such as the entry summary declaration, arrival of the goods, presentation/unloading and temporary storage.
Types of declaration
| Declaration type | Page summary |
|---|---|
| Standard declaration | Contains all data needed for the procedure and is accompanied by all required documents |
| Simplified declaration | May omit some data or documents of a standard declaration; regular use needs an authorisation, occasional use does not |
| Entry in the declarant's records (EIDR) | Declaration by entry in records when the data are available to customs |
| Supplementary declaration | Follows a simplified declaration or an entry in the records |
| Oral declaration and declaration by other act | Listed as separate items on the page, with the relevant regulatory provisions |
The page also describes facilitations such as centralised clearance and self-assessment, which are available only to operators that hold a customs simplification authorisation and are otherwise authorised. Under self-assessment the summary period may not exceed one calendar month and the calculated amount is notified to the supervising customs office within 10 days of the period's end. Declarations are made by electronic data-processing means.
The EUR 3 import duty (since 1 July 2026)
The Customs Agency announces that from 1 July 2026 an import duty of EUR 3 applies to each item line in the customs declaration for distance-sale consignments from third countries with a total value of up to EUR 150; the person lodging the declaration pays it. Consignments above EUR 150 continue to be treated item by item under the tariff.
Where to find rates
The duty rate for a given product depends on its customs tariff classification. We give no rates here; the Customs Agency's citizen site has a separate section for duty and customs-code look-up. For a solution, speak to a customs broker or the relevant Customs Directorate.
This page is not legal or tax advice
Frequently asked questions
What do I file to import goods from outside the EU?
A customs declaration. It can be standard, simplified or by entry in the records; which one you can use depends on whether you hold an authorisation.
Do I need an authorisation for a simplified declaration?
Per the Customs Agency page, regular use needs one; occasional use does not, and customs assesses it case by case.
Is there a duty on a EUR 150 consignment?
For distance-sale consignments with a total value up to EUR 150, a EUR 3 import duty per item line has applied since 1 July 2026.
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“ — Поставяне на стоките под митнически режим (форми на деклариране) — https://customs.bg/wps/portal/agency/home/info-business/customs-activities/customs-procedures/customs-goods-procedures · 2026-10-08
- Агенция „Митници“ — Въвеждане на стоки на митническата територия на ЕС — https://customs.bg/wps/portal/agency/home/info-business/customs-activities/customs-procedures/import-goods · 2026-10-08
- Агенция „Митници“ — Промени при онлайн пратките от 1 юли 2026 г. — https://customs.bg/wps/portal/agency/home/info-citizens/receiving-stock/receiving-shipment-changes-01072026 · 2026-10-08
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