Blickpunkt Osteuropa

Bulgaria: The new Union Customs Code

In brief

On 1 May 2016 the Union Customs Code (UCC) will become applicable. The UCC (Regulation 952/2013) introduces simplification and alignment of customs procedures, new rules regarding customs valuation, changes to the rules regarding Authorised Economic Operator concept, compulsory application of BTIs in import declarations, amendments to non-preferential origin rules as well as other amendments that may have an impact on your business.

Customs procedures

Under the UCC, the customs procedures are simplified and aligned. The following customs procedures will be applicable:

Release for free circulation

(Re) export

Special procedure that will include the following:

  • Transit: external transit and internal transit
  • Storage: customs warehousing and free warehousing
  • Specific use: temporary admission and end-use
  • Processing: inward processing and outward processing.
  • Alignment of customs debt


Under the UCC, a standard approach is introduced and the customs debt will be established at the moment of release for free circulation (instead of rules per procedure that are applicable now).

New Inward Processing regime (IPR)

The new inward processing relief will replace the current inward processing regimes (suspension and drawback) and Processing under Customs Control (PCC). Тhe inward processing with application of the refund system will no longer be available. Instead, the inward processing procedure is transferred into a real/full suspensive regime. Under the new inward processing regime, duties levied for products that are released for free circulation in the EU, will be calculated based upon the processed products (comparable to the current PCC regime). However, upon (prior) request it can also be allowed to calculate the duties on the basis of the raw materials and components used for processing (the current IPR). Compensatory interest currently applicable under IPR suspension will no longer be levied.

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