Customs representation
Direct customs representation in your name and on your account
As our client’s direct representative, we clear imports and procedure 42, exports and re-exports, T1, T2 and TIR transit, and warehousing. We work with the customs offices in Varna and Burgas and with any customs office in Bulgaria.
Direct representation
What direct representation means for you
We act in the client’s name and on the client’s account, as a direct representative under Article 18 of the Union Customs Code.
You are the declarant
We file the customs declaration in your name and on your account. You are the declarant on it, and we are your direct representative.
Who is liable for duty and VAT
As the declarant, you are the debtor for import duty and VAT. That is why the declaration has to match the goods and the documents you send us exactly.
What the power of attorney covers
Representation starts with a notarised power of attorney, signed with your first shipment. It authorises us to file declarations and to carry out the steps for placing your goods under a customs procedure.
Art. 18 UCCdirect representation
Customs procedures
The customs procedures we handle
For each procedure: when it applies and what you send us. The full document lists are in the next section.
Release for free circulation
The import of goods from outside the EU for the EU market. Duty and VAT are paid, and the goods become Union goods.
What you send
The bill of lading, the invoice and the packing list, a proof of origin if you claim a preference, and any permits the goods require.
Procedure 42
VAT-exempt import
When goods are imported into Bulgaria but go on to a recipient in another member state. Import VAT is not paid if the importer has a VAT identification number in Bulgaria or a duly appointed tax representative, the import is followed by a supply or transfer of the goods to another member state, and the conditions of the procedure are met. The VAT exemption does not mean exemption from customs duties, anti-dumping duties, excise duties or other charges at import.
What you send
The import documents, the valid VAT numbers of the parties, the declaration under Annex No 24 to the regulation implementing the Bulgarian VAT Act, where required, and transport documents showing that the goods are bound for another member state.
Export and re-export
Export is for Union goods leaving the EU. Re-export is for non-Union goods that were under a customs procedure or in temporary storage and leave again.
What you send
The invoice and the packing list, any certificates required, and export permits if the goods need them.
Transit: T1, T2 and TIR
Carriage under customs supervision, with no duty or VAT paid on the way. T1 is for non-Union goods, T2 for Union goods passing through common transit countries, and TIR for carriage under a TIR carnet.
What you send
The bill of lading, a copy of the invoice and the packing list, and a written transit instruction.
Customs warehousing and temporary storage
Temporary storage runs from the goods’ arrival until they are placed under a procedure. In a customs warehouse, non-Union goods are stored with duty and VAT suspended until they are released for free circulation or exported.
You are the declarant. We answer for the accuracy of the declaration.
Documents
What to send for import, export and transit
Send the documents by email or attach them to the enquiry at the end of this page. If particular goods need further documents, we will tell you which.
Import
- Original bills of lading, endorsed if issued ‘to order’
- Invoice and packing list
- Copy of the freight invoice under EXW or FOB terms
- Certificates, where required
- Proof of origin, if you claim a preference
- Permits, if the goods require them
- Payment orders for duty and VAT
- Request for customs representation
- Notarised power of attorney
- Company documents and EORI number
Export
- Invoice and packing list
- Certificates, where required
- Export permits, if the goods require them
- Request for customs representation
- Notarised power of attorney
- Company documents and EORI number
Transit
- Original bills of lading, endorsed if issued ‘to order’
- Copy of the invoice and packing list
- Copy of the freight invoice under EXW or FOB terms
- Written transit instruction
Origin and tariff
Tariff code, origin and preferences
The tariff code and the origin of the goods decide the duty and the measures that apply at import.
Tariff classification
We classify the goods in the EU Combined Nomenclature. The code sets the duty rate and the measures that apply to the goods.
Origin and preferences
If the goods have preferential origin, the duty may be reduced or zero. This needs a proof of origin, which you send with the other documents.
REX: registered exporters
Under the REX system, a registered exporter certifies the origin in a statement on origin. It replaces certificates of origin under the Generalised Scheme of Preferences.
Applications and simplified procedures
We prepare and file applications to the customs authorities.
- Authorisation for simplified declaration procedures
- Preferential tariff treatment
- Extension of time limits
- Moving goods to another place under customs supervision
- Relief from import duty
How it works
Importing a shipment, step by step
This is how a sea import is cleared through the port of Varna. Export and transit follow similar steps with different documents.
Power of attorney
With your first shipment you sign a notarised power of attorney for direct representation, and you need an EORI number. With them, we file declarations in your name.
Shipment documents
You send us the bill of lading, the invoice and the packing list, a proof of origin if you claim a preference, and any permits the goods require. Send them by email or attach them to your enquiry.
Declaration
We check the documents, classify the goods in the tariff and file the customs declaration electronically. Under procedure 42 we add the documents for the VAT exemption.
Duty and VAT
We send you the duty and VAT to pay. Once they are paid, and after any inspection, customs releases the goods. Under procedure 42, no import VAT is due if the conditions are met.
Transport
If you wish, we arrange transport from the port to your warehouse. Within Bulgaria, the goods go by road.
ENS
We also file ENS in ICS2
The entry summary declaration (ENS) is filed before the goods arrive in the EU. We file it in the EU’s Import Control System 2 (ICS2) over a direct S2S connection, for sea, inland waterway, road, rail and air.
Questions
Questions from importers
If your question is not here, write to us or call.
What is procedure 42?
Procedure 42 is an import on which no VAT is paid in Bulgaria when the goods go on to a recipient in another member state and the conditions of the procedure are met. The conditions include that the importer has a VAT identification number in Bulgaria or a duly appointed tax representative, that the transport documents show that the goods are bound for another member state, and that the import is actually followed by a supply or transfer of the goods to another member state.
The VAT exemption does not mean exemption from customs duties, anti-dumping duties, excise duties or other charges at import.
Do I need an EORI number?
Yes. Businesses that import or export goods in the EU need an EORI number. It is issued by the customs authorities; in Bulgaria, by the Customs Agency.
Without an EORI number we cannot file a declaration in your name.
What power of attorney is needed?
A notarised power of attorney for direct customs representation. You sign it with your first shipment, and it authorises us to file declarations and carry out customs formalities in your name.
Who is liable for duty and VAT?
Under direct representation you are the declarant, so you are also the debtor for import duty and VAT. We file the declaration in your name and on your account, based on the documents you send us.
How long does release take?
It depends on several factors: whether the documents are complete and consistent, whether customs checks the documents or the goods, when the duty and VAT are paid, and which procedure applies.
That is why we do not promise a time in advance. Once you send the documents, we will tell you if anything is missing.
Do you work with customs offices outside Varna?
Yes. Besides the customs offices in Varna and Burgas and their customs posts, we work with any other customs office in Bulgaria.
Do you handle T1 and TIR transit?
Yes, we handle T1, T2 and TIR transit. For transit you send us the bill of lading, a copy of the invoice and the packing list, and a written transit instruction.
Can I send the documents online?
Yes. Email them to us or attach them to the enquiry at the end of this page: PDF, JPG, PNG, DOC, DOCX, XLS or XLSX, up to 10 MB. Originals that must be on paper, such as the bills of lading, are handed to us separately.
Customs clearance enquiry
Describe the goods, the procedure and the route, and attach the documents if you have them. We will reply with a proposal.
Your enquiry has been sent
We have sent a confirmation to the email address you gave. We will reply within 1 working day with a proposal.
- Customs representation and customs procedures
- Milena Nikova+359 88 780 4721milena.nikova
@morfey-logistics.com - Office
- Ferry Complex Varna
9178 Beloslav, Bulgaria
Port terminal Ferry Complex – Varna - Office hours
- Monday – Friday: 09:00 – 19:00
Saturday and Sunday: 09:00 – 19:00 (duty team)
After you send it
- Your enquiry comes straight to our office, and ENS enquiries go to our ENS department.
- We send you a confirmation at the email address you gave.
- We reply with a proposal. If any details are missing, we will ask.
