The National Customs Agency through its specialised Customs Regimes and Procedures Directorate participates in the elaboration of the customs policy in the area of customs regimes and customs-approved treatments or use and of the Value Added Tax at import of goods both at national and supranational level. In this respect it administers activities such as:

comprehensive guarantees and security waiver in transit regime;

authorisations for certain customs warehouses;

authorisations for access of persons to the TIR regime;

determination of another security amount or security waiver when placing goods under a customs procedure with economic impact;

exchange with the other EU Member States and with the countries under the Common Transit Convention of the documents used in transit regime;

authorisations for use of simplified procedures for transportation of goods by railway, air and sea;

authorisations for regular shipping line;


A priority for the Bulgarian Customs Administration is granting the use of the simplified procedures in the customs legislation by finding the balance between customs control and trade facilitation.

The Central Customs Directorate of the National Customs Agency performs the functions of the guaranteeing customs office. More than 73 economic operators possess comprehensive guarantees for transit regime. ­1508 Bulgarian transporters have received access to the TIR regime, 4 Bulgarian transporters have received authorisation for application of simplified procedures for railway transportation, and one - for transport by air.