Fiscal control of high risk goods, passing through the Republic of Bulgaria from one EU Member State to another

After a transport vehicle enters the territory of Bulgaria at a fiscal control check point revenue officials are entitled to stop the vehicle, to check whether the goods are of high fiscal risk, to check the identity of the driver and of the person accompanying the goods, to check the documents accompanying the goods, to examine the goods, and to install technical devices for control purposes (TDCPs) on the transport vehicle and to put a seal/stamp with the wording “high fiscal risk – transit” on the transport document.

Installing TDCPs

A protocol for fiscal control shall be issued for the installed TDCPs. An identical copy of this protocol shall be handed to the driver of the transport vehicle and to the person accompanying the goods. All facts and circumstances from the performed fiscal control shall be described in the protocol.

The revenue official shall enter in the Fiscal Control register data about:

  1. The state of destination of the goods;
  2. The location (border check point), through which the transport vehicle shall leave the territory of Bulgaria;
  3. The control number of the TDCPs;
  4. The date and time of installing the TDCPs;
  5. The number and date of the protocol;
  6. Other data from the protocol.

Removing TDCPs

The TDCPs shall be removed by a revenue official before the transport vehicle leaves the territory of Bulgaria.

The removal of the TDCPs and the verification of their intactness shall be mentioned in a protocol. A copy of this protocol shall be given to the driver of the transport vehicle and to the person accompanying the goods.

The revenue official who has removed the TDCPs shall enter in the Fiscal Control register data about:

  1. The date and time of removal of the TDCPs;
  2. The number and date of the protocol;
  3. Other data from the protocol.

Transhipment of high risk goods, passing through the territory of the Republic of Bulgaria from one EU Member State to another

Transhipment shall be allowed by exception for the benefit of the liable persons, in case that they notify the competent NRA employees about the necessity of transhipment in due time.

Notification shall be done at the fiscal control check point upon entry of the transport vehicle on the territory of Bulgaria, by the driver of the transport vehicle and/or the person accompanying the goods. Notification may be done both by declaring the necessity of transhipment to the revenue official, and by filling in a standard declaration and a standard statement.

A recipient/buyer of high risk goods may also request necessity of transhipment, by submitting a standard request. This request should be signed with an e-signature, and sent via e-mail to [email protected]. In such case the liable persons should keep in mind that the submitted request shall be deemed received (respectively having legal effects) only after its receipt has been confirmed.

The necessity of transhipment, which has been requested in due time, shall be taken into consideration during the performance of fiscal control. At the location where transhipment takes place:

  • the TDCPs shall be removed by the revenue officials not later than 4 hours after the time, stated by the driver; if the recipient/buyer has submitted a notification for change pursuant to Art. 13, Para. 3, Item 1 of the Tax and Social Security Procedure Code (TSSPC), the TDCPs shall be removed not later than 24 hours from the notification submission;
  • in the presence of the driver of the transport vehicle and/or the person accompanying the goods the revenue officials shall make a comparison between the type and/or quantity (volume) of the goods indicated in the documents and those established during the examination.

The imposition of preliminary collateral (security) measures in case of transhipment of high fiscal risk goods passing through the territory of the Republic of Bulgaria from one EU Member State to another depends on the results from the comparison between the type and/or quantity (volume) of the goods indicated in the documents and those established during the examination; the preservation of the intactness of the installed TDCPs; the compliance with the prohibition under Art. 13, Para. 3, Item 4 of TSSPC (the recipient/buyer shall be obliged not to dispose of the goods until the goods have been received/unloaded, except in cases where the revenue official has been provided with a collateral (security) in the amount of 30 per cent of goods market value – this collateral (security) can be provided via bank transfer or unconditional and irrevocable bank guarantee valid for not less than 6 months), as well as on whether the driver of the transport vehicle was present at the location of transhipment.

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= Procedural steps

= Control of goods entering Bulgaria

= Control of goods leaving Bulgaria

= Control of goods transported inside Bulgaria

= Collaterals (guarantees)

= Persons examined

= Documents

= Contacting NRA’s offices