Import Exemptions

Art. 59.

No tax shall be payable in any of the following cases:

1. A law or an international agreement, duly ratified and promulgated, envisages import exemptions from taxes, charges or other collections (payments, taxation) with an effect equivalent to the effect of indirect taxes;
2. Goods come from a place outside the territory of the country to free areas, free warehouses or businesses licensed for foreign exchange trade;
3. Importation of aircraft, sea-going vessels and spare parts thereof, excluding those for sports or entertainment purposes;
4. ³⁸ Investment gold is imported;
5. Importation of aids granted to the central or local governments by foreign countries, municipalities, legal entities or natural persons or organisations;
6. ³⁹ Importation of aids granted to educational or health establishments, research, cultural, educational and welfare organisations; ministries, institutions and other government authorities; the Bulgarian Red Cross; the Foreign Aid Agency;
7. Information carriers are imported within the framework of Bulgaria's participation in the international exchange of publications exempted from customs duties;
8. Armaments, equipment and machinery are imported for the needs of the Ministry of Defence, the Ministry of the Interior and the other national security authorities;
9. Within the framework of the allowed duty-free importation:
   1. ⁴⁰ international postage and other parcels are imported or the imported items are of negligible value within the meaning of the Customs Law and the Regulations on its enforcement;
   2. passengers' personal luggage is imported;
   3. goods acquired by passengers abroad are imported to the country;
   4. second-hand personal property acquired as inheritance is imported;
   5. personal property is imported by individuals moving as permanent residents to the Republic of Bulgaria;
   6. property is imported in connection with marriage;
   7. second-hand household items are imported after the end of temporary residence outside the Republic of Bulgaria;
   8. orders, medals or other distinctions are imported;
   9. permanent residents within the territory of the country import their own pieces of art or research works, regardless of the type of information carrier;
   10. gifts received within the framework of international relations are imported;
   11. goods are imported for private use by foreign heads of state;
   12. goods are imported for helping victims of natural calamities;
   13. funerary items are imported;
   14. goods are imported for the purposes of haulage operations;
   15. elements of documentation are imported;
10. Importation of nuclear fuel;
11. Importation of technical aids and equipment of disabled persons, as well as parts thereof, including motor vehicles imported by disabled persons belonging to the first disability category or persons above the age of six who suffer from a disease or handicap mentioned in a list, as approved by the Minister of Health, the Minister of Labour and Social Policy and the Minister of Finance; the motor vehicles import exemption shall follow the procedure for customs  exemption up to the amount of the BGN equivalent of USD 900, including the amount for the tax; these provisions shall apply to the importation of a second-hand motor vehicle for a three-year period or a new motor vehicle for a five-year period;
12. ⁴¹ Importation of life-saving and life-supporting pharmaceutical products, consumables and medical equipment in the framework of centralised supplies to the Ministry of Health and the National Health Insurance Fund or supplies to state-owned or municipal health establishments mentioned in a list, as approved by the Minister of Finance and the Minister of Health;
13. Products of sea fishing and other products acquired outside the territorial waters of the Republic of Bulgaria are imported with sea-going vessels registered in the Republic of Bulgaria and  sailing under its flag;
14. Goods obtained from the products listed in item 13 are imported to ports on board of sea-going factories registered in the Republic of Bulgaria and sailing under its flag;
15. Importation of goods which are destroyed or abandoned in favour if the state pursuant to the provisions of Art. 180 of the Customs Law;
16. Goods under customs control are destroyed or irreparably lost due to reasons related to the nature of these goods or due to force majeure;
17. Temporarily exported goods are imported in an unchanged condition;
18. Goods are imported after their export and return because of customer claims within a year.
19. ⁴² the Bulgarian Red Cross imports the following goods purchased by it:
    1. goods especially designed for life-guard and life-rescue operations and for civil defense.
    2. motor vehicles and any necessary equipment if they are obtained with financial funds gratuitously provided for this particular purpose.
20. ⁴³ Goods under the Customs Law, excluding motor vehicles, abandoned or confiscated in favor of the State are gratuitously provided.

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