Post-clearance Control Directorate

  1. develops drafts of administrative acts for additional development and improvement of the post-clearance customs control in compliance with the EU law, which is aimed at checks of any documents in place at the declarer, at any person, related directly or indirectly with operations on customs regimes and customs-approved treatments or use, including of the post-clearance trade actions with the goods in order to ensure:
  • the correct application of legislation and prevention of the customs and currency offences and crimes against the currency regime;
  • finding conformity with the law of the operations made and the authenticity of data;
  • check on the availability and amount of the due and completely paid customs duties and other state receivables collectable by the customs authorities;
  • compliance with the foreign trade regime;
  1. reports the results of the control activity and analyses the causes and circumstances for offences to the legislation and offers measures for their elimination;
  2. creates and supports database in respect to the post-clearance control;
  3. exercises methodological management over the post-clearance control activity, carried out by the regional customs directorates.

 

The post-clearance control is labelled as one of the priority areas of development of the EU customs administrations and the control performed by them.

The post-clearance control activity is in line with the Bulgarian Customs Administration priorities and objectives of protecting the society and the financial interests of both Bulgaria and the EU as well as of facilitating the legitimate trade. The audit planning process is of key importance for accomplishing these objectives, whereas the main efforts are directed towards its enhancement and modernisation. This process is directly linked to the risk analysis and assessment and ensures the effective allocation of resources to operations associated with the highest risk of irregularities.

The post-clearance control activity involves the activities of receiving the application, performing the preliminary examinations and of accepting or rejecting the application for an Authorised Economic Operator (AEO) certificate, for authorisations for simplified declaration procedures (SDP) and customs procedures with economic impact, performing additional checks related to the fulfilment of certain conditions and of the recommendations after granting the AEO certificate and performing subsequent controls after the granting an AEO certificate and an authorisation for SDP.