Shipping From Canada
to Bulgaria.

Documents Only

Most documents can be shipped to Bulgaria duty-free provided they have no commercial value and do not exceed restrictions. These include:

• Bids
• Diplomas
• Driver's license
• Visa applications

Items exceeding restrictions will incur tax and duty. These include:

Sources:
https://www.ups.com/ga/CountryRegs?loc=en_US

Shipping Gifts

Parcels shipped as gifts to Bulgaria of 30 BGN (about $23 CAD) or less will be duty and VAT free. Customs clearance procedure may be required in some cases.

Gift shipments up to the Bulgarian equivalent of 150 euros (about $225 CAD) will incur VAT but will be duty-free.

Shipments from Individual-to-Individual

Shipments from an individual in Canada to an individual in Bulgaria valued 30 BGN (about $23 CAD) or less will be duty and VAT free with some restrictions for certain products such as alcohol, tobacco products, cosmetics, and perfumes.

Shipments from Business-to-Business

Shipments to or from a business are not considered to be gifts and duties and taxes would have to be paid.

Shipments from Business-to-Individual

Gifts sent from a business to an individual will incur taxes and charges regardless of the value of the gift.

Gift Checklist

• A commercial invoice must be included with your shipment
• The words 'Gift Shipment' or 'Unsolicited Gift' are included on the commercial invoice, even if the shipment is sent at Christmas time (see sample)
• List the items in the parcel and write the value of each
• Sending more than one gift in the parcel? Wrap and tag each one individually.

Multiple Gifts in One Shipment

Multiple gifts sent in one shipment should be wrapped and tagged individually.

Sources:
https://www.bgpost.bg/en/485

Shipping Personal Effects

Bulgarian citizens returning to live permanently in Bulgaria can import their personal goods free of duty and tax providing:

• They are used and have been owned for 6 months or more
• They have lived outside of Bulgaria for 12 consecutive months or more
• Personal goods are declared within 12 months from the date on which returning citizens establish residence

Personal effects are for the use of its owner and his or her family. They include items such as:

• Household furniture and appliances
• Portable instruments of mechanical arts or liberal professions necessary for the exercise of the profession

Excluded from exemption on duty and tax are:

• Alcoholic products
• Tobacco and tobacco products
• Materials for professional use

Moving Temporarily

Students

Students may ship their personal effects to Bulgaria if they move there temporarily to study.

Personal effects are considered to be:

• Household goods such as linens, shoes, and clothing
• Educational materials (paper and pens, computers and books)
• Furniture that a student would use, like a desk and chair

NOTE: The student exemption may be granted several times in each school year

Non-students

There is no information at this time regarding non-students moving temporarily to Bulgaria with their personal effects.

Moving Permanently

When you are moving to Bulgaria you may import your household goods free of duties and taxes providing:

• You have living outside of Bulgaria for 1 year or more
• Your effects must arrive in Bulgaria within 1 year of having obtained a Residence or Work permit AND no later than 3 months after your arrival in Bulgaria
• Your goods may not be lent, sold or given away for at least after your arrival
• The goods must match your social and economic status
• Goods cannot be shipped until all documents have been accepted by Bulgarian authorities and they have approved their entry
• You must be in Bulgaria at the time your personal effects arrive

Personal Effects Checklist

• A commercial invoice must be included with your shipment
• Commercial invoice must clearly indicate 'Personal Effects' (see sample)
• A detailed description of each item is provided

Sources:
https://www.bcci.bg/border_cr/it2_8.htm

Food, Chocolate, Candies

Food and food items like chocolate and candy can be shipped to Bulgaria providing they follow the rules and standards established by the European Union.

You May Ship

• Bread, cakes, biscuits, chocolate and confectionery (including sweets) providing they do not contain meat products
• Food supplements
• Meat extracts and meat concentrates
• Olives stuffed with fish
• Pasta and vermicelli without meat products
• Broths
• Baby milk and food, and special foods needed for medical reasons*
• Honey*
• Dried, cooked, cured, or smoked fish* (including prawns)

*Maximum 2 kg

Do Not Ship

• Meat and meat products
• Milk and milk products

Food, Chocolate, Candies Checklist

• Clearly indicate 'Food' on the commercial invoice in the General Description or Remarks section (see sample)
• Ensure that your food, chocolate, or candies may be imported into the country
• You are not shipping commercial quantities (for any duty & tax exemption)
• Check with your carrier that they will accept food shipments

Sources:
https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32009R0206&from=EN

Samples

Commercial samples are those that can only be used for demonstration purposes. The objective is to encourage people to place orders related to the samples, not sell them.

Samples shipped to Bulgaria may qualify for duty-free entry if:

• They are supplied and distributed free of charge to the visiting public at the event
• They are of negligible value (maximum of BGN 30 - about $23 CAD) and weigh no more than 10 kg
• They are intended to encourage orders related to the sample
• There is no more than one sample of each style or quality in the consignment
• The goods are supplied directly from Canada
• They must be consumed or destroyed during the demonstration or exported within 12 months of entry

Before shipping commercial samples to Bulgaria, you must ensure:

• The commercial invoice must clearly state that the package contains samples
• Package is labelled: 'Mutilated Samples' or 'Marked Samples not for Resale'

Commercial Sample Checklist

• A Commercial Invoice must be included with your shipment
• Clearly indicate 'Commercial Samples' on the commercial invoice in the General Description & Detailed Description of Goods (see sample)
• The item shipped has tearing, perforation, slashing, defacing, or has permanent marking clearing indicating the item as commercial sample

Sources:
https://eur-lex.europa.eu/legal-content/BG/TXT/PDF/?uri=CELEX:32009R0206&from=EN (English version here)
https://ec.europa.eu/world/agreements/prepareCreateTreatiesWorkspace/treatiesGeneralData.do?step=0&redirect=true&treatyId=533

Advertising Material

Printed material intended for advertising is exempt from import. This may include:

• Calendars
• Catalogues
• Instructions for use
• Price lists
• Posters
• Unframed photographs

If you ship advertising material to Bulgaria ensure that:

• Forms clearly show name of the company that produces, sells, or leases the goods or that supplies the services to which they refer
• Package weight does not exceed 1 kg
• A shipment with printed advertisements must be for only one service or product

Advertising material shipped for display at a trade fair or exhibition may be sent to Bulgaria from Canada using an ATA carnet. See Temporary Imports for details.

Advertising Material Checklist

• Commercial invoice must clearly indicate 'Promotional Material - Not for Resale' (see sample)
• A detailed description of each item is provided

Sources:
http://Bulgaria-tax-law.bg/taxation-regime-imports.html

Repairs

Sending equipment for repairs to Bulgaria is exempt from duty and taxes provided repairs are done under the warranty period.

Free warranty repairs done in Canada and returned to Bulgaria will not incur VAT.

Items Under Warranty

As Canada and Bulgaria have a free-trade agreement (CETA), repairs under warranty returning to Canada from Bulgaria are duty-free and will not be charged GST.

Items No Longer Under Warranty

An item that is no longer under warranty and returns to Canada from Bulgaria will be charged GST. The GST will be charged on the value of the repair and on any parts required for the repair.

Sending Product for Repair to Bulgaria

Equipment shipped for repair to Bulgaria is exempt from duty and taxes provided repairs are done under the warranty period. Equipment with manufacturing or material defects can also be replaced free of duty and taxes as long as they are also under warranty.

Returning Repaired Product to Bulgaria

Equipment repaired in Canada under a warranty will not incur duty and taxes when they re-enter Bulgaria.

Repair Checklist

• Commercial invoice must clearly indicate 'REPAIR & RETURN' under the General Description or Remarks, and include the estimated time of return(see sample)
• Include repair contract with shipment
• Serial or product number and the cost of repairs should be indicated under the Detailed Description of Goods section
• Include the original shipping documents or tracking number from when the item was first exported to Bulgaria or exported to Canada (depending on which case applies)
• A commercial invoice must be included with your shipment

Sources:
https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32013R0952&from=DA

(Under Article 260 Goods repaired free of charge)

Temporary Imports

Temporary importation of certain goods into Bulgaria, without incurring duties or taxes, is allowed for a period of up to 24 months. Make sure to clearly indicate the return date on the commercial invoice.

The following goods are often part of a temporary import:

• Commercial samples
• Professional and scientific equipment
• Items that will be used or displayed at an exhibition, fair, or similar event
• Equipment required to evaluate and test the operation of other goods and equipment
• Tools and specialized equipment required for repairing, exploring, producing, or manufacturing
• Materials and goods to be used for entertainment or during a public exhibition such as a trade show booth

Temporary imports must follow the conditions below:

• The goods are not to be altered except through natural wear-and-tear
• Goods may not stay in Bulgaria longer than 24 months

Temporary admissions are expected to abide by the following rules:

• They will not be changed other than from normal wear-and-tear
• Goods are expected to be re-exported from Bulgaria

Qualifying for Duty & Tax Free Temporary Import

In order to import your goods duty and tax free into Bulgaria, you can pick from Option 1 or 2 of the Temporary Import Methods listed below.

Each option has its pros and cons. Regardless, each of the following methods requires you to complete a commercial invoice. More details below.

In addition to the 2 options above, the following conditions must also be met in order to qualify for a duty and VAT free exemption:

• The goods arrive and leave in the same condition, i.e. they undergo no repairs nor are they used in manufacturing
• Stay no longer than 2 year in Bulgaria

NOTE:

• If the above conditions are not followed, duties and taxes will be charged as though the goods have been imported permanently.
• Your Customs broker can clear goods of a temporary nature (FedEx, UPS, DHL, etc. typically CANNOT clear goods of temporary nature)

Temporary Imports Checklist

• Commercial Invoice clearly stating 'Temporary Import'. This must be written in the General Description section and the Detailed Description of Goods. (see sample)
• The goods arrive and leave in the same condition, i.e. they undergo no repairs nor are they used in manufacturing
• Stay no longer than the period listed above
• Include your ATA Carnet with your shipment (if applicable)
• Include the expected return date or the date that it was originally received within the country (whichever applies)
• Any above listed items not listed in this checklist

Sources:
https://chamber.ca/fr/service/services-dimportation-exportation/carnet-ata/
https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32013R0952&from=DA

Permanent/Sold Goods

Goods shipped from Canada to Bulgaria will incur import duties as well as VAT of 20%.

Goods coming from Canada to Bulgaria are subject to clearance procedures related to the importation of goods. Importation of goods from Canada, customs duties may apply depending on the product. For additional information click here.

Occasional Shipper

If you only ship occasionally to Bulgaria, for example, items sold on eBay, there isn't too much you need to do. You will need to:

• Include 3 copies of the commercial invoice with your shipment
• Provide a detailed description of the goods on the commercial invoice (to avoid customs delays)

NOTE:
An Economic Operator Registration and Identification (EORI) number is NOT needed if you are shipping as a private individual.

When buying goods online in an amount that does not exceed 30 BGN (about $23 CAD)

• When the amount is from 30 BGN (about $23 CAD) up to �150 (about $225 CAD), VAT and duty are incurred)
• Amounts exceeding �150 require customs clearance

Regular shipper

If you regularly sell and ship goods to Bulgaria, we suggest you seek advice from a licensed customs broker in Bulgaria.

There may be specific requirements to consider, for instance, obtaining an Economic Operator Registration and Identification (EORI) number.

Sources:
https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32013R0952&from=DA (Under Article 250)