Law for the customs
(Extract)
Art. 1. This law settles the structure and organisation of the customs administration and the activity carried out by it.
Art. 2. (1) The activity of the customs authorities includes the customs supervision and control, on the territory of the country, over the import, export and transit of commodities to, from and through the Republic of Bulgaria, the collection of customs takings, the implementation of the administrative and punitive provisions and investigation of crimes in the cases, under the conditions and by the order stipulated by the Penal Procedure Code.
Structure and organisation
Art. 7. (1) The customs administration is a centralised administrative structure organised in Agency “Customs” at the Minister of Finance, which is a corporate body at budget support with headquarters in Sofia.
Representation
Art. 18. (1) Every person can be represented before the customs bodies for carrying out the activities and the procedures stipulated by this law and by the normative acts for its implementation, including by a customs agent.
(2) The conditions and the order by which the representation shall be carried out by a customs agent shall be determined by the regulations.
(3) The representative must be a local person except in the cases explicitly stipulated by this law.
(4) The customs bodies shall require from every person declaring that he acts as representative to present written proof of that.
Customs tariff, tariff classification
Art. 24. (1) The commodities carried through the state border of the Republic of Bulgaria shall be levied with import or export customs duties, inasmuch as this or other law stipulates otherwise, as well as by an international agreement party to which is the Republic of Bulgaria.
(2) The import or export customs duties due on occurrence of a customs liability shall be based on the Customs Tariff of the Republic of Bulgaria.
Art. 30. (1) Commodities with origin from a definite country are the commodities entirely obtained or produced in this country.
(2) Commodities entirely obtained in a definite country are:
1. mineral products obtained in this country;
2. vegetal products raised in the country;
3. live animals, born and bred in the country;
4. products of live animals bred in the country;
5. products of hunting or fishing carried out in the country;
Art. 32. (1) Document for proving the origin shall be presented when required by a customs or another normative act.
(2) Regardless of the presentation of a document of origin of the commodity the customs bodies shall have the right, in cases of grounded doubt, to require another proof, which must confirm that the declared origin corresponds to the rules of non-preferential origin established in the Republic of Bulgaria.
Customs value
Art. 34. The customs value is the value of the commodities in levs determined for the customs purposes. The provisions of this chapter settle the determining of the customs value for the purposes of implementation of the Customs Tariff of the Republic of Bulgaria, as well as for the purposes of applying measures established by a normative act, different from the tariff measures.
Import of commodities on the customs territory of the republic of Bulgaria
Art. 44. (1) From the moment of import on the customs territory of the country the commodities shall be under customs supervision and can be subject to customs control in compliance with the acting provisions by the date of import.
(2) The commodities shall be under customs supervision until the determination of their customs status. With the exception of the cases under Art. 8, para 1 the foreign commodities shall also remain under customs supervision until the change of their customs status or their entering a free zone or a free warehouse or until their re-export or their destruction according to Art. 180.
Art. 47. The commodities which are transported according to the requirements of Art. 45, para 1 must be presented to the customs bodies by the person who has imported them on the customs territory of the Republic of Bulgaria or by the person who has undertaken the transportation of the commodities upon their import.
Art. 48. For commodities carried by persons or placed under customs regime, without being presented to the customs bodies can apply another order of presentation determined by the regulations.
Art. 49. Upon their presentation the commodities can be subject to analysis or taking samples for specifying their customs destination by a permit of the customs bodies.
Regime of postponed payment and customs economic regimes
Art. 90. (1) For the purposes of applying the provisions under Art. 91 – 96:
1. the concept “regime of postponed payment” regards foreign commodities under the following regimes:
a) transit;
b) customs storing;
c) active improvement with postponed payment;
d) processing under customs control;
e) temporary import;
2. the concept “customs economic regime” regards the commodities under the following regimes:
a) customs storing;
b) active improvement;
c) processing under customs control;
d) temporary import;
e) passive improvement.
(2) The commodities under regime of postponed payment, as well as the commodities which, within the frames of a regime of active improvement according to the system of restoration have been subject to the formalities for import and the formalities under Art. 128, para 4 shall be considered imported commodities.
Free zones and free warehouses
Art. 166. The free zones and free warehouses are a detached parts of the customs territory of the Republic of Bulgaria or its premises on which:
1. the foreign commodities for the purposes of the customs taxation and the measures of the trade policy for import are considered outside the customs territory of the Republic of Bulgaria unless they are not placed under import regime or other customs regime and they are not used or spent in violation of the customs provisions;
2. the local commodities can use the measures applied for the export of commodities if this is stipulated by another law or by an act of the Council of Ministers.
Payment of the customs liability
Art. 205. (1) The customs bodies shall calculate the amount of the customs takings ensuing from a customs liability at the moment when they have available the necessary elements and shall enter it in the accountancy documents or in other carrier of accountancy information, which shall be considered taking under account.
(2) The cases when para 1 shall not apply, as well as the procedures and the terms of taking under account shall be determined by the regulations.
Terms and ways of payment
Art. 207. The customs takings for which the notification under Art. 206 must be paid by the debtor within periods determined by the regulations.
Art. 208. (1) The payment must be made at the customs office or through a bank.
(2) At the request of the debtor the payment can be made through deduction by the customs bodies of customs takings not due but paid by him.
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