INFORMATION FOR RECIPIENTS OF GOODS INSERTED INTO POSTAL ITEMS FROM THIRD COUNTRIES

When receiving an international postal item containing goods originating from a third country or territory, regardless of whether it is an order from an online store or a non-commercial item such as a gift from a private individual, personal belongings or similar items, you will be required to follow a customs clearance procedure. In some cases, you should be prepared to pay VAT and customs duties upon delivery of the postal item. We will assist you throughout this process by preparing the necessary declarations and supporting documents and by collecting the applicable charges through the use of our services.

VAT is charged on all goods originating from third countries or territories imported into the European Union, subject to distance sales. More information can be found at: https://ec.europa.eu/vat-ecommerce.

As of 1 July 2026, a fixed customs duty of EUR 3 per article will apply to so-called "small items" with a value not exceeding EUR 150 containing goods subject to distance sales, which are currently exempt from customs duties.

This measure constitutes a transitional arrangement pending the full implementation of the Customs Union reform, scheduled for 1 July 2028. Further information is available on the official website of the Bulgarian Customs Agency.

Special schemes transposed into the national tax legislation through the amendment of the Value Added Tax Act of 8 December 2020 have been in force since 1 July 2021, with the aim of simplifying the collection of VAT and, as of 1 July 2026, customs duties on imports of items with a value not exceeding EUR 150:       

• Special scheme for distance sales of goods imported from third countries or territories (Import One Stop Shop – IOSS);
• Special arrangement for the declaration and deferred payment of import VAT (Special Arrangement).

If the online trader is registered under IOSS, you will not pay VAT upon delivery, as the tax has been collected at the time of purchase. In this case, the declaration of the goods for customs procedure and release for free circulation will also be carried out by the trader registered under IOSS. If the trader has not collected the customs duty due at the time of purchase, you will pay the customs duty amount, as well as the fee for the “Preparation and Submission of a Customs Declaration” service, upon delivery of the postal item.

If the online trader is not registered under IOSS, you will have to pay VAT, customs duty and the fee for the “Preparation and Submission of a Customs Declaration” service upon delivery of the postal item, if you choose Bulgarian Posts to represent you before the customs authorities.

Customs clearance procedures vary depending on the type and value of the goods.

Customs clearance procedures vary depending on the type and value of the goods.   As of 1 July 2026, the requirements for the customs clearance of postal items when using the “Preparation and Submission of a Customs Declaration” service provided by Bulgarian Posts PLC, as well as the applicable service fees, are as follows:

* An online order or an invoice comparable with the item’s tracking number, containing a description, value of the goods, shipping charges and insurance if applicable and a total amount.

** Document confirming payment (bank account statement, Pay Pal, etc.).

***It is possible that in certain cases you will be required to provide documents. In this case, the customer will be notified that their item has been detained for customs clearance.

The following elements are included in the customs value of imported goods for the purpose of calculating VAT/customs duty:

• The value of the goods;   
• Transport costs;
• Insurance, packaging and other costs incurred for the postal item until its receipt, if any.

WARNING!

All postal items that have undergone customs clearance are delivered only to the designated post office. They are not delivered to the recipient's address.

Postal items subject to customs clearance are stored for a period of 45 calendar days as of 1 July 2026. After this period, they are subject to return to the sender.

Goods purchased online on or before 30 June 2026 and released for free circulation on or after 1 July 2026 will be subject to customs duties. Please note that, as of 1 July 2026, it will no longer be possible to cancel the customs declaration for release for free circulation for goods in items with a value not exceeding EUR 150 sold through distance sales to final consumers (B2C) when returning the goods to the trader. Consequently, it will also no longer be possible to obtain a refund of the import duties paid on this basis from the customs authorities.