Tax Base in the Importation of Goods

Art. 31.

(1)

 ²⁰ The tax base in the importation of goods shall be equal to the customs value within the meaning of the Law on Customs, as calculated in BGN and increased by all customs duties and excise taxes and fees payable upon importation.

(2)

Where goods are re-imported for the purposes of being processed, re-worked or handled under the customs economic regime of passive improvement, the tax base shall be equal to the sum total of the value of the work and the expenditures of the importer in connection with these goods outside the country, after it is increased by the customs duties and excise taxes due.