保加利亚外贸和海关法律制度
BACKGROUND ON THE CHANGES IN THE CUSTOMS REGULATIONS OF BULGARIA
A. Changes in the customs legislation
Bulgaria, along with Romania, joined the European Union on 1 January 2007. As from the date of the accession of Bulgaria to the EU, the customs authorities apply directly the Community legislation, which lays down common procedures, tariff and non-tariff measures upon export and import of goods to and from third countries in respect of the EU as well as identical customs control instruments.
The essential customs acquis includes Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ L 302, 19.10.1992) and Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (OJ L 253, 11.10.1993) as amended. A consolidated Bulgarian and English language version of these acts is available on the Website of the National Customs Agency, at www.customs.bg, "Documents".
The national customs legislation of the Republic of Bulgaria will apply only in respect of the matters on which there is no Community regulation or in cases where the Community law standards allow further specification at national level by the bodies competent to apply the provisions and verify compliance with them.
The activity of customs authorities in Bulgaria is in conformity with the conditions laid down according to the definition and essence of the concept of "Customs Union." According to Article 3 of the Community Customs Code, the customs territory of the EU comprises the customs territories of the Member States. Within this territory, goods move freely without payment of customs duties and charges having an effect equivalent to customs duties, without being subject to quantitative restrictions upon this movement, and with application of the same tariff and non-tariff measures only in respect of import from and export to third countries.
Transitional measures
Annex V, Chapter 4 "Customs Union" of the Act concerning the conditions of accession of Bulgaria and Romania and the adjustments to the treaties on which the European Union is founded, which is part of the Treaty concerning the Accession of Bulgaria to the EU (published in the Official Journal of the European Union, 21.06.2005) provides for certain transitional measures for the purpose of facilitating trade between old and new Member States, as well as between new Member States and third countries, during the transitional period. For example, authorisations which have been granted before the date of accession for inward processing, processing under customs control and outward processing, are valid until the end of their validity or one year after the date of accession, whichever is the earlier.
The non-tariff measures applicable in the EU can be grouped as follows:
*
veterinary and phytosanitary control;
*
medicinal products control;
*
narcotics and precursors control;
*
radioactive material and waste control;
*
steel and iron products: licensing requirements;
*
textile products;
*
export control of potential dual-use goods;
*
transport of hazardous waste;
*
export of cultural goods;
*
weapons and explosives;
*
other.
B. Changes in the nomenclature of goods and customs duties
As from the date of accession to the European Union, Bulgaria adopted in full the EU Common Commercial Policy in respect of imports from third countries, including the Common Customs Tariff and the EU preferential trade agreements, as well as the anti-dumping procedures and safeguard measures applied.
Bulgaria started to apply the EU Combined Nomenclature, which is a tariff and a statistical nomenclature of the Customs Union.
The tariff measures applied by the EU for goods imported into and exported from the Community can be searched online in the Integrated Tariff of the European Community at http://ec.europa.eu/taxation_customs/dds/en/tarhome.htm. The on-line TARIC database is updated daily by the European Commission.
The legal basis of TARIC is contained in the Commission Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (Official Journal of the EU L 256/1987, as amended).
A Consultation Module with Bulgaria's TARIC national application is being developed. In addition to the EU measures included in TARIC, this module will cover the measures applied at national level. The Consultation Module will be accessible by economic operators online.
TARIC contains the following key categories of measures:
*
Tariff measures:
- Rates of customs duty for imports from third countries, as laid down in the Combine Nomenclature;
- Tariff suspensions;
- Tariff quotas;
- Tariff preferences;
*
Agricultural measures:
- Agricultural components;
- Additional duties on certain forms of sugar and on flour;
- Countervailing charges;
- Export refunds for agricultural ingredients.
*
Trade measures:
- Anti-dumping measures;
- Countervailing duties;
*
Measures related to restriction of movement:
- Import and export prohibitions;
- Import and export restrictions;
- Quantitative restrictions;
*
Statistics collection measures:
- Import surveillance;
- Export surveillance.
Changes in rates of import duties
A comparative analysis regarding the rates of import duties on goods under Chapter 1 to Chapter 97, originating from countries eligible for a "most favoured nation" tariff treatment, shows that, applicable for 2006, the average rate was 11.55% for Bulgaria and 6.5% for the EU.
C. New framework for preferential trade
Trade with current preferential partners:
*
The EU Member States;
*
The EFTA countries: Switzerland, Norway, Iceland and Liechtenstein;
*
Turkey;
*
Israel;
*
Romania, Croatia, Macedonia, Albania, Bosnia and Herzegovina, Serbia, Montenegro;
*
Moldova.
New preferential partners under free trade agreements:
*
Mediterranean countries: Algeria, Egypt, Jordan, Lebanon, Morocco, Syria, Tunisia;
*
Republic of South Africa;
*
Chile;
*
Mexico.
A. Changes in the customs legislation
Bulgaria, along with Romania, joined the European Union on 1 January 2007. As from the date of the accession of Bulgaria to the EU, the customs authorities apply directly the Community legislation, which lays down common procedures, tariff and non-tariff measures upon export and import of goods to and from third countries in respect of the EU as well as identical customs control instruments.
The essential customs acquis includes Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ L 302, 19.10.1992) and Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (OJ L 253, 11.10.1993) as amended. A consolidated Bulgarian and English language version of these acts is available on the Website of the National Customs Agency, at www.customs.bg, "Documents".
The national customs legislation of the Republic of Bulgaria will apply only in respect of the matters on which there is no Community regulation or in cases where the Community law standards allow further specification at national level by the bodies competent to apply the provisions and verify compliance with them.
The activity of customs authorities in Bulgaria is in conformity with the conditions laid down according to the definition and essence of the concept of "Customs Union." According to Article 3 of the Community Customs Code, the customs territory of the EU comprises the customs territories of the Member States. Within this territory, goods move freely without payment of customs duties and charges having an effect equivalent to customs duties, without being subject to quantitative restrictions upon this movement, and with application of the same tariff and non-tariff measures only in respect of import from and export to third countries.
Transitional measures
Annex V, Chapter 4 "Customs Union" of the Act concerning the conditions of accession of Bulgaria and Romania and the adjustments to the treaties on which the European Union is founded, which is part of the Treaty concerning the Accession of Bulgaria to the EU (published in the Official Journal of the European Union, 21.06.2005) provides for certain transitional measures for the purpose of facilitating trade between old and new Member States, as well as between new Member States and third countries, during the transitional period. For example, authorisations which have been granted before the date of accession for inward processing, processing under customs control and outward processing, are valid until the end of their validity or one year after the date of accession, whichever is the earlier.
The non-tariff measures applicable in the EU can be grouped as follows:
*
veterinary and phytosanitary control;
*
medicinal products control;
*
narcotics and precursors control;
*
radioactive material and waste control;
*
steel and iron products: licensing requirements;
*
textile products;
*
export control of potential dual-use goods;
*
transport of hazardous waste;
*
export of cultural goods;
*
weapons and explosives;
*
other.
B. Changes in the nomenclature of goods and customs duties
As from the date of accession to the European Union, Bulgaria adopted in full the EU Common Commercial Policy in respect of imports from third countries, including the Common Customs Tariff and the EU preferential trade agreements, as well as the anti-dumping procedures and safeguard measures applied.
Bulgaria started to apply the EU Combined Nomenclature, which is a tariff and a statistical nomenclature of the Customs Union.
The tariff measures applied by the EU for goods imported into and exported from the Community can be searched online in the Integrated Tariff of the European Community at http://ec.europa.eu/taxation_customs/dds/en/tarhome.htm. The on-line TARIC database is updated daily by the European Commission.
The legal basis of TARIC is contained in the Commission Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (Official Journal of the EU L 256/1987, as amended).
A Consultation Module with Bulgaria's TARIC national application is being developed. In addition to the EU measures included in TARIC, this module will cover the measures applied at national level. The Consultation Module will be accessible by economic operators online.
TARIC contains the following key categories of measures:
*
Tariff measures:
- Rates of customs duty for imports from third countries, as laid down in the Combine Nomenclature;
- Tariff suspensions;
- Tariff quotas;
- Tariff preferences;
*
Agricultural measures:
- Agricultural components;
- Additional duties on certain forms of sugar and on flour;
- Countervailing charges;
- Export refunds for agricultural ingredients.
*
Trade measures:
- Anti-dumping measures;
- Countervailing duties;
*
Measures related to restriction of movement:
- Import and export prohibitions;
- Import and export restrictions;
- Quantitative restrictions;
*
Statistics collection measures:
- Import surveillance;
- Export surveillance.
Changes in rates of import duties
A comparative analysis regarding the rates of import duties on goods under Chapter 1 to Chapter 97, originating from countries eligible for a "most favoured nation" tariff treatment, shows that, applicable for 2006, the average rate was 11.55% for Bulgaria and 6.5% for the EU.
C. New framework for preferential trade
Trade with current preferential partners:
*
The EU Member States;
*
The EFTA countries: Switzerland, Norway, Iceland and Liechtenstein;
*
Turkey;
*
Israel;
*
Romania, Croatia, Macedonia, Albania, Bosnia and Herzegovina, Serbia, Montenegro;
*
Moldova.
New preferential partners under free trade agreements:
*
Mediterranean countries: Algeria, Egypt, Jordan, Lebanon, Morocco, Syria, Tunisia;
*
Republic of South Africa;
*
Chile;
*
Mexico.
