Updated last 18.06.2025
What are the main specificities of the transportation of goods outside the EU?
Generally, the exporting of goods to parties outside the European Union (EU) is defined as “export to third countries”. Traders, exporting goods to non-EU countries must monitor the fulfilment of several key administrative procedures, including the submission of export declarations to the customs, the payment of VAT, export taxes and customs duties in the destination country, as well as monitoring the mandatory transport procedures. Тhere are numerous export procedures, such as customs duties exemption schemes, which companies can benefit from.
How is VAT calculated when exporting goods outside the EU?
Export of goods from Bulgaria to third countries is usually subject to a zero rate. To apply this rate, the supplier must have:
- customs declaration (EX-ADR);
- transport documents;
- evidence that the goods have left the territory of the EU
| For more information | |
 | A template of the single format for the submission of the data from the Single Administrative Document (SAD) in electronic form can be found here. |
How are the customs duties and fees, when exporting goods outside of the EU, established?
In Bulgaria, export duties or VAT are not charged. They are due in the country of import. When performing export outside of the EU, the third country (recipient) may charge customs duties on the goods, as well as the equivalent of VAT or sales tax.EU’s Integrated Customs Tariff (TARIC) is generally applicable for to the parties by the EU and combines the classification of the goods and the customs duties rates, applicable to each class of goods, traded with third countries. TARIC provides a clear notion of all the measures, to be taken by the persons, performing export of goods from the EU.
| For more information | |
| For more information regarding EU’s Integrated Customs Tariff (TARIC), as well as the related database, please visit the website of the European Commission. |
What cases are eligible for exemption from export duties?
By virtue of Regulation (EC) No. 1186/2009, as a part of EU’s customs duties exemption system, there are various categories of goods, eligible for exemption from export duties. in certain conditions the goods are exempt from export duties, if they are related to:
- goods with unsubstantial value;
- domestic animals, exported, when moving agricultural operations from an EU Member State to a country, outside the EU;
- agricultural products, received from farmers outside the in countries, in close proximity to the Community;
- seeds, exported by farmers for use in properties in countries, outside the EU;
- fodder and animal food, during exporting such animals.
| For more information | |
| For more information regarding the exemption from export customs duties please refer to Section III of Council Regulation (EC) No. 1186/2009. |
What are the preferential commercial agreements of the EU with third countries, which you can benefit from, when exporting good?
In order to support trading with the EU, reciprocal commercial agreements have been concluded with a number of parties around the world. Тhese agreements allow for the goods, with EU origin (in conformity preferential rules of origin) to be eligible for preferential rates of applied customs duties, when declared to the customs of the respective partner country. A list of the bilateral and regional commercial agreements, signed between the EU and third countries, can be found on the website of the Ministry of Economy, Investments and Industry.
When exporting to a country, with which such an agreement/treaty has been signed, you should provide your client with a Certificate EUR.1 or a declaration for origin of the products, in order to support your claim for import preferences.
What is the certificate of origin of the goods?
The certificate of origin is a document, evidencing that the goods are of EU origin. Тhe origin of the goods is decisive for the application of the tariff policy of the importing country, as the bilateral agreements between the EU and third countries allow Bulgarian exporters to benefit from preferential conditions (including the application of the respective customs duties and tariffs).
The Certificate of Origin is issued by an European customs institution (in Bulgaria – the Customs agency) or an authorized industrial chamber (the Bulgarian Chamber of Commerce and Industry and The Bulgarian Industrial Association – Union of the Bulgarian Business (BIA) through its sole proprietorship “BIA-Commersconsult” EOOD).
| Important to know | |
 | The Certificates of Origin, issued by the National Customs Agency and the Bulgarian Chamber of Commerce and Industry (BCCI) have the same function and are interchangeable for the purposes of export to third countries.
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