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Import and procedure 42

Import clearance through Varna and across Bulgaria, as your direct representative

We prepare and file the declaration for release for free circulation, after which the goods can be sold in the EU. We work out the duty and VAT and see the shipment through until customs releases it. Under procedure 42 we clear the import without Bulgarian VAT when the goods go on to a recipient in another EU country.

Send an enquiry Phone: +359 88 666 3000

Import clearance

What we take on when you import

Goods from outside the EU are imported by releasing them for free circulation. We handle the whole clearance in your name, and you send us the documents and pay the duty and VAT.

  • The declaration

    We fill in the declaration for release for free circulation from your documents and file it electronically.

  • Duty and VAT

    We work out the duty and VAT from the tariff code, the origin and the value of the goods.

  • Tariff code

    We set the tariff code for each item on the invoice. If the goods are new to you, we explain which code we propose and why.

  • Origin and preferences

    We check whether the proof of origin allows a lower or zero preferential rate of duty and, if so, claim it in the declaration.

  • Inspection and release

    If customs asks for more documents or decides to inspect the goods, we present the documents and attend the inspection in your name until the goods are released.

What direct representation means

A tractor unit on an empty yard

Procedure 42

Import without VAT when the goods go on to another EU country

Under procedure 42 the goods are released for free circulation in Bulgaria, but no import VAT is paid here when they go on to a recipient in another EU country 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.

The documents we need for the procedure are under “Documents” below.

It suits you when

  • You import goods from a non-EU country
  • You sell them to a business in another EU country or transfer them there as your own goods
  • The goods leave for the other EU country after import, without staying in Bulgaria
  • You have a VAT identification number in Bulgaria or a duly appointed tax representative
Procedure 42 in detail

How it works

From arrival to release

This is how a sea shipment is cleared, from the ship to your warehouse.

  1. Arrival

    The goods arrive and stay in temporary storage under customs supervision at the terminal until we file the declaration.

  2. Document check

    We match the invoice, the packing list and the transport document, and ask you if anything does not agree.

  3. Declaration

    We file the declaration and send you the duty and VAT calculation so that you can pay.

  4. Customs decision

    Customs releases the goods on the documents or asks to inspect them first.

  5. Release

    Once the duty and VAT are paid, customs releases the goods and they can leave the port. If you wish, we also take care of transport to your warehouse.

Send an enquiry

Documents

What to send, by type of shipment

The list depends on how the goods arrive and whether procedure 42 applies. If your goods need other documents as well, we will tell you.

Sea

For a container or other sea shipment.

  • The original bill of lading, endorsed to you if issued ‘to order’
  • Invoice and packing list
  • A copy of the freight invoice if you buy on EXW or FOB terms
  • A proof of origin if you claim a preferential rate
  • Certificates and permits, if the goods require them

Truck or wagon

For a shipment arriving by road or rail.

  • CMR or rail consignment note
  • Invoice and packing list
  • The transit document, if the goods arrived under transit
  • A proof of origin if you claim a preferential rate
  • Certificates and permits, if the goods require them

Procedure 42

Add these for the VAT exemption to the import documents.

  • The valid VAT numbers of the parties: yours and the recipient’s in the other EU country
  • The invoice or other commercial documents for the supply to the recipient
  • The transport documents for the journey to the other EU country: CMR, bill of lading or another document for the mode of transport
  • The declaration under Annex No 24 to the regulation implementing the Bulgarian VAT Act, where required
  • After delivery: the documents confirming transport to the other EU country

First shipment

Once, before the first clearance.

  • Request for customs representation
  • Notarised power of attorney for direct representation
  • A current company registration certificate
  • The EORI number under which the company is registered with customs
A hand filling in a document

Questions

Questions about import and procedure 42

If your question is not here, write to us or call.

Information centre article

Procedure 42: VAT-exempt import

Legal framework, conditions of application, required documents and current European practice

How do I pay the duty and VAT?

By payment order to the customs account. Send us a copy of the payment order so that we can attach it to the declaration.

When do I need a proof of origin?

When the goods have preferential origin and you want a lower or zero duty rate. Without one, the usual duty applies.

Can I send the documents before the goods arrive?

Yes, and we recommend it. We check them in advance, and if anything is missing you have time to ask the supplier for it.

Can an order arrive in several shipments?

Yes. Each shipment is cleared when it arrives. If you expect several shipments on one order, tell us, so that we can check the documents for all of them at once.

Do you clear imports arriving by truck or wagon?

Yes. We clear them at the customs office where the goods arrive, anywhere in Bulgaria.

Can I import goods that need a permit?

Yes. Send us the permit with the other documents. If you are not sure whether the goods need one, ask us before the shipment.

More in this section

Go to Customs representation

Import enquiry

Describe the goods, where they come from and how they arrive, and whether you need procedure 42. Attach the invoice if you have it.

    Fields marked * are required.

    Service

    Shipment

    The fields appear once you choose a service.

    Full container loads (FCL)
    Ready to load
    Additional details: Incoterms, customs clearance, file
    Sea groupage (LCL)

    If you don't know it, give the pallets and their size.

    Ready to load
    Additional details: Incoterms, customs clearance, file
    Full truck loads (FTL)
    Ready to load
    Additional details: temperature, dimensions, value, customs clearance, file
    Road groupage (LTL)
    Ready to load
    Additional details: temperature, value, customs clearance, file
    Ferry to Batumi
    Direction
    Additional details: customs clearance, file
    Rail freight
    Ready to load
    Additional details: customs clearance, file
    Customs clearance
    Additional details: HS code, origin, file
    ENS filing
    Mode of transport
    Do you have an EORI number?
    Additional details: file
    Port and warehouse
    Services (required)
    Cargo handling
    Inspection and control
    Specialised services
    Storage
    Additional details: file
    Ship agency
    Additional details: file
    Other
    Additional details: file

    PDF, JPG, PNG, DOC, DOCX, XLS or XLSX, up to 10 MB.

    No file chosen
    Contact

    We will reply within 1 working day with a quote, or with a question if anything is missing.

    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

    1. Your enquiry comes straight to our office, and ENS enquiries go to our ENS department.
    2. We send you a confirmation at the email address you gave.
    3. We reply with a proposal. If any details are missing, we will ask.