Bulgarian customs import and export taxes
Summary:The following is an introduction to Bulgarian Customs import and export tariffs, VAT, thresholds, consumption tax and additional customs fees.
[Overview]
Whether individuals or business entities are engaged in the import of goods into Bulgaria (importing from countries outside the EU), they must pay import duties and other taxes. All import duties and taxes are calculated based on the value of the shipment, that is, the cost, insurance and freight (CIF).
[Tariffs]
Bulgarian tariff rates generally range from 0% (such as books) to 17% (such as Wellington boots). Certain goods, such as laptops, mobile phones, digital cameras and game consoles are exempt from tariffs. Certain goods may be subject to additional taxes, which are calculated based on the country of origin of manufacture, such as bicycles made in China, which are subject to an additional 48.5% anti-dumping duty.
[VAT]
VAT = standard VAT rate 20% × (CIF price + import tariff).
[Tax threshold]
Bulgaria has a tax threshold for import tariffs. Imported goods with a value (FOB) not exceeding the equivalent of 150 Bulgarian Leva or a consignment duty of not exceeding the equivalent of 10 Bulgarian Leva are exempt from customs duties; imported goods with a value (FOB) not exceeding 30 Bulgarian Leva are exempt from value-added tax.
[Others]
Consumption tax: a tax imposed on certain goods such as tobacco products. Additional customs fees: fees imposed for inspections, tests and tests that must be performed when imported goods pass through customs.