This Law regulates the structure and organization of the customs administration and the activities carried out by its bodies. This Law also determines: 1. the rules and procedures applicable to goods brought (including food and foodstuff, plants and other) into or taken out of the customs territory of the Union, insofar as they are not regulated in Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code, Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015. supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down detailed rules for certain provisions of the Union Customs Code, Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for the implementation of certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code and Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duties; 2. the application by the customs administration of legislation in the field of the common commercial policy, the common agricultural policy and the fisheries policy, of other common policies of the Union relating to the protection of human and animal health, plant protection, protection of the environment and cultural heritage, taking into account the common rules on the internal market and on competition, in protecting the financial interests of the Union and the Member States and combating illegal trade, protection of intellectual property rights, as well as the implementation of aspects of foreign policy and security policy, insofar as it is related to entry into or exit from the customs territory of the Union.
The text is divided into twelve main Parts, each with its thematic Chapters. Titles of these main Parts are as follows: Part One-Basic provisions; Part Two-Elements on the basis of which import or export customs duties and other measures provided for in relation to trade in goods are applied; Part Three-Entry of goods into the customs territory of the Republic of Bulgaria until receipt of customs order; Part Four-Export of goods from free zones and free warehouses; Part Five-Customs exemptions; Part Six-Customs debt; Part Seven-Appeal of decisions; Part Eight-Administrative penal provisions; Part Nine-Disposal of goods confiscated or abandoned in favor of the state, and distribution of the amounts received; Part Ten-Provisions related to specific control; Part Eleven-International postal items; Part Twelve-Final provisions.
Persons and vehicles, as well as goods carried or transported by them, upon arrival at and departure from the customs territory of the Union through border checkpoints, shall be subject to customs control. Control shall also be carried out when transferring funds across the state border of the country in accordance with the Currency Act, as well as for compliance with other requirements or restrictions established in the legislation in relation to the transfer of goods across the state border, to the extent that they are under customs supervision. No one shall have the right to dispose of goods under customs supervision without the knowledge and permission of the customs administration. All persons involved in the operations of import, export and transit of goods are obliged, for the purposes of customs supervision and control, to provide the customs authorities, at their request and within a period determined by them, with all information and documentation on the specific operations, regardless of the medium used.