Customs valuation is based on the dutiable transaction value based on:

purchase price + transportation costs + loading/unloading + insurance charges + commissions + royalties + license fees + a 20 percent Value Added Tax (VAT) levied at the time of customs clearance.  Some commodities are subject to excise duties.

Importation processes include:

• A customs declaration document
• A post-clearance examination of relevant documents or data
• Submission of an invoice or pro forma invoice, a certificate of origin or a certificate of the movement of the goods in order to take advantage of preferential customs treatment, transport documents, an insurance policy, a specification, an Economic Operators Registration and Identification number (EORI) and a packing list
• A veterinary or physio-sanitary certificate for goods of animal or plant origin
• Other documents or laboratory analyses
• An EC Safety & Security regulation and the Advance Cargo Declaration are mandatory for all goods leaving, arriving in or moving through the EC

Permits and Licenses

• A Bulgarian decree is required for non-automatic license of nuclear materials, explosives, arms, dual-use commodities, plant protection products, and pharmaceuticals for human medicine
• Bulgarian Customs exercises control over the export, import, re-export and transit of arms and dual-use goods and technologies.  Bulgarian regulations follow the EU list of dual-use goods, which includes goods and technologies in the nuclear weapon, chemical and biological warfare and missile areas. See Bulgaria’s export control information https://www.mi.government.bg/en/policies-and-strategies/licenses-and-concessions/export-controls/

Special Import/Export Requirements and Certifications

• REACH (Registration, Evaluation and Authorization and Restriction of Chemicals) - a major reform of the EU chemicals policy - became law in all EU countries in 2006. REACH affects virtually every industrial sector, from automobiles to textiles and requires chemicals produced or imported into the EU in volumes above 1 ton per year be registered with a central European Chemicals Agency (ECHA).  See https://echa.europa.eu/regulations/reach/understanding-reach and https://echa.europa.eu/candidate-list-table.
• WEEE & RoHS: EU rules on Waste Electrical and Electronic Equipment (WEEE) entail a financial obligation for U.S. exporters and require U.S. exporters (or their local partner) to register products with a national WEEE authority. WEEE restricts the Use of Hazardous Substances (RoHS) including lead, cadmium, mercury, hexavalent chromium, PBBs, and PBDEs. U.S. exporters may be asked to enforce RoHS and provide evidence of due diligence and compliance with substance bans on a case-by-case basis.  See: https://www.trade.gov/eu-weeerohs
• Products for human consumption should be analyzed in approved local laboratories in cooperation with local authorities.  The State Agency for Standards and Metrology strictly enforces Bulgarian quality standards, which do not always coincide with generally accepted international standards.  Foreign certificates may not be considered adequate.  After an approval is issued, the commodities may be sold on the local market. See: https://www.bipm.org/en/ https://www.damtn.government.bg/en