Car Shipping - Customs Regulations and Duties in Bulgaria

Duties on used imported vehicles
Customs duties are assessed on used vehicles imported without a EUR1 certificate. The customs value of used imported vehicles is not the invoice value, but a calculated value that depends on the power of the engine measured either in DIN horsepower, SAE horsepower, or kilowatts.

The customs value, calculated as above, is reduced for vehicles at least one year old as of the date of its import into Bulgaria. The customs value of vehicles more than one year old, but less than two years, is reduced 20 percent. Similar reductions are as follows: two - three years (30 % reduction), three - four years (40 % reduction), and four or more years (50 % reduction).

For buses and other vehicles with 10 or more seats (HS Code 8702), if the engine is rated in horsepower (HP) per the DIN (Deutsche Industrie Norme) standard, the basis or value on which duty is calculated is achieved by multiplying the HP by the Bulgarian lev (BGN) equivalent of $100. If the engine is rated in HP per the SAE standard, the dutiable value is calculated by multiplying the BGN equivalent of $95. If the engine is rated in Kilowatts (KW), the dutiable value is calculated by multiplying the KW by the BGN equivalent of $136 (DIN) or $129 (SAE).

If the buses are imported into Bulgaria after the first year of their first registration in the first country of import and before the expiration of the second year of crossing the Bulgarian border, the dutiable value is deducted by 20%. After the second year and until the fifth year the dutiable value is reduced by an additional 10% annually. The maximum deduction of the dutiable value is 50 %. A 25% duty is then applied to the value as calculated above.

For other vehicles (HS code 8703), the DIN HP is multiplied by the BGN equivalent of $60, the SAE HP is multiplied by the BGN equivalent of $57, or the KW is multiplied by $82 (DIN) or $78 (SAE). Identical deduction percentage is applied as for the vehicles under HS 8702. Except for the 10 % rate for ambulances, all other used vehicles in this HS Code have a 15 % customs duty rate.

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