Tariff Policy Directorate

1. elaborates at national level and participates at European Commission level with its representatives in the elaboration of drafts of normative acts, related to the Combined nomenclature, the TARIC nomenclature and the export refunds nomenclature, the customs value, origin of goods, tariff and non-tariff measures, the measures arising out from the regulations in respect to the Common agriculture policy and the Common Fisherman's policy of the European Union, or customs relieves, as well as it gives opinions on drafts of normative acts, concerning those spheres, sent for coordination from other state authorities;

2. manages methodologically the customs offices in the areas under p. 1;

3. gives to the interested persons information on the application of the customs legislation in the area of products' classification and tariff and non-tariff measures, definition of customs value or origin of goods and application of customs relieves;

4. gives opinions on the Bulgarian translation of the EU Combined nomenclature, the TARIC nomenclature and the export refunds' nomenclature as well as the acts for their application;

5. coordinates the activity of the tariff classification in accordance with the principles and practices of the World Customs Organization and of the EU in this area;

6. prepares drafts for binding tariff information and binding origin information in compliance with the Community Customs Code and the acts of its implementation and administers the information subsystem for binding information;

7. participates in the creation and supports the informational subsystem for chemicals' classification;

8. prepares opinions, related to the application of the customs legislation on the issues of the directorate's competence;

9. investigates, gathers data and specifies the types of goods with high level of risk in respect to the tariff classification aiming at assisting the customs offices in risk management;

10. renders collaboration in the control over the goods with high level of risk in respect to the elements of the directorate's competence;

11. performs analysis on the customs value as defined by the customs offices;

12. prepares drafts of authorizations for duty-free import of goods in the cases in which the Implementing provisions of the Law on Customs shall provide for permission by the Central Customs Directorate;

13. organizes the execution of the obligations in bilateral international agreements which envisage relieves from import duties;

14. prepares drafts of licences for „approved exporters" in the meaning of the rules of origin to the preferential agreements of the European Union;

15. performs post-clearance check on the proofs of origin in fulfillment of the procedures for administrative assistance with the foreign customs administrations;

16. participates, by its competence, in the work of the Committee on the Harmonized System, the Revision Committee on the Harmonized System, the Technical Committee on Customs Valuation and the Technical Committee on Rules of Origin within the World Customs Organization;

17. participates by its competence in the activity of the work groups with the European Issues Council with the Council of Ministers;

18. participates in the development of the customs policy in the part related to the commitments to bilateral and multilateral trade agreements, and participates by its competence in the development of tariff requests in the negotiations for access to the markets of countries acceding to the World Trade Organization (WТО);

19. participates in the negotiations for creation of duty-free zones and coordinates the schemes for trade liberalization and granting concessions on agricultural goods according to preferential trade agreements and participates by competence in the development of the tariff requests in the negotiations for access to the markets of countries acceding to the World Trade Organization (WТО);

20. participates in the coordination and reflects in the Customs Tariff the rates of customs duties according to the commitments to WТО, the other sectoral agreements and the agreements with the international financial institutions, as well as granting preferences to the developing countries;

21. participates in the coordination of other tariff measures, like anti-dumping and protective duties, temporary duty suspension, temporary import fee and other fees with equivalent effect pursuant to the provisions of GATT 1994;

22. analyses the existing European and national legislation, related to non-tariff measures of the trade policy and other restrictions and bans, introduced for the protection of life and health of people and animals, environmental protection, protection of cultural values etc., and coordinates the introduction of new ones targeted to ensuring uniform and correct application; ensures the application of these measures by the customs administration;

23. elaborates and supports the national measures of the Integrated Customs Tariff in the database with all tariff and non-tariff measures and restrictions and bans  applicable at the import, export and transit of goods, and participates in the work of the Committee on the Integrated Customs Tariff with the Minister of Finance;

24. administer the tariff quotas, the management of which is done by the principle " First in - first served" and the connection with the tariff quota management information system of the European Commission;

25. analyses the functional characteristics of the Customs Tariff (simple average, average weighted and other rates of duties) and gives them to the concerned national and international institutions;

26. analyses the effect from the application of preferential agreements and makes suggestions for improving the efficient access to the market;

27. participates in the activity of customs officials' qualification.

 

 

The common trade policy and the other EU policies require the Bulgarian Customs Administration to play a key role in the dynamically changing environment. Its primary objectives in the area of the elements of taxation (customs value, tariff classification and origin of goods) and in the area of tariff and non-tariff measures, the measures of the Common Agricultural Policy (CAP) and the customs reliefs are directed towards ensuring of favourable environment for legitimate economic activity and facilitation of procedures and providing of information on the requirements related to the imports and exports of goods, as the Bulgarian Customs Administration actively participates in the development of the European legislation in these areas.

In the Republic of Bulgaria, like in the other 27 EU Member States, the Integrated Customs Tariff of the EU is being used, which is based on the Harmonised Commodity Description and Coding System and on the Combined Nomenclature of the EU. To facilitate businesses, the integrated customs tariff is online based.

Upon request of economic operators, the Customs administration by the Tariff Policy Directorate issues binding tariff information, binding origin information and authorisations for granting the approved exporter status in the meaning of the rules of origin .

It is through the National Customs Agency that requests of Bulgarian economic operators for suspension of customs duties are presented before the European Commission, as well as objections to requests of other Member States for duty suspensions.