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

If you are about to receive an international postal item containing goods from a third country or territory, regardless of whether it was ordered online or is a gift from a natural person (a friend), you may have to follow a customs clearance procedure. We will help you to do this, i.e. to submit the required declarations and documents and to pay the relevant fees, with our service.

With effect from 1 July 2021, VAT will be charged on all goods imported from third countries or territories (subject to distance selling) imported into the EU, regardless of their value. You can find more information at: https://ec.europa.eu/vat-ecommerce If you receive or have ordered goods outside the European Union, you may have to pay VAT and customs duty. When you receive an EU item but the goods in the item originate in a non-EU country, you may also have to pay VAT and customs duty. Keep in mind that it does not matter where the item comes from, as a postal item, but what the origin of the goods contained in it is.

Special regimes have been introduced for simplifying the collection of VAT on imports of items with an intrinsic value not exceeding 150 EUR:

• Special regime for distance selling of goods imported from third countries or territories. Import One Stop Shop Scheme (IOSS);
• A Special regime for declaration and deferred payment of import tax.

These simplifications have been transposed into the national tax legislation with the amendment of the VAT Act of 08.12.2020, and are in force as of 01.07.2021.

In this regard, as of 01.07.2021 a customs declaration was introduced with a reduced dataset under column H7 (customs declaration for release for free circulation of an item which benefits from an exemption from import duties in accordance with Article 23 (1) or Article 25 (1) of Regulation (EC) № 1186/2009).

As an online shopper in Europe, you do not have to do anything specific to comply with the new VAT rules. They are designed to ensure fair taxation and to provide simpler and more coherent VAT rules for all participants concerned.

If the online seller is IOSS registered, you will be assured of the final price you pay online, without any unexpected taxes on delivery, whether the goods are from or outside the EU. If the seller does not register with IOSS, you will have to pay VAT and a customs clearance fee in line with Bulgarian Posts' prices in case you choose Bulgarian Posts to represent you before the customs authorities.

What does not change as of 1 July, 2021?

• There is no change in the collection of customs duties and VAT on imported goods in postal items worth more than 150 EUR;
• There is no change regarding the receipt of small items containing goods of a non-commercial nature, imported from third countries or territories, from a natural person to another natural person, of a total value up to the BGN equivalent of 45 EUR.

Customs clearance procedures are different depending on the nature and value of the goods.

When do you have to pay import duties and VAT?

• When the total value of the goods contained in a postal item is up to the BGN equivalent of 150 EUR, only VAT is due but not customs duty.
• When the total value of the goods contained in a postal item exceeds the BGN equivalent of 150 EUR, a customs duty and VAT are due.

The following items will be included in the customs value for charging a customs duty/VAT of imported goods:

• The value of the goods;
• Transportation costs;
• Insurance, packaging and other expenses incurred for the item until its receipt (if any).

* 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.

** 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.).

For a complete customs clearance “door-to-door” service upon your request, in addition to the price for customs pepresentation or preparation of a customs declaration H1 /standard customs declaration/, a price for delivery of a courier item at the expense of the recipient is paid.

When do you have to pay import duties and VAT?

• When the total value of the goods contained in a postal item is up to the BGN equivalent of 150 EUR, only VAT is due but not customs duty.
• When the total value of the goods contained in a postal item exceeds the BGN equivalent of 150 EUR, a customs duty and VAT are due.