The declaration of the Community transit procedure is carried out in accordance with Decree № 5 of 2006 the Minister of Finance, on the terms and procedures for customs declarations electronically. According to Art. 219, paragraph 1 of Regulation (EEC) № 2454/93 of the Commission, the goods which are the subject of the transit declaration shall be presented together with the transport document. This document may not be presented at the time of customs formalities at the customs office, however, he must CE present at the request of the customs office or other competent authority at the time of shipment. In pursuance of the provisions of art. 94 of Regulation (EEC) № 2913/92, the principal shall provide a guarantee to ensure payment of any customs duty or other government claims that may arise. In accordance with Art. 92, paragraph 1 of Regulation (EEC) № 2913/92, the external Community transit procedure shall end and the obligations of the holder shall be met when the goods placed under that regime and supporting documents are produced at the customs office in accordance with the provisions of mode. According to Art. 96 of Regulation (EEC) 2913/92 on unless the principal, the carrier and recipient are also responsible for presenting the goods at the customs office designated by the customs authorities within and subject to the measures taken for their identification.
#3, Dobrotica Str., Varna, Bulgaria
Mob: +359 895 64 59 40
WWW: advokatvarna.com
Email: iulia.danova@abv.bg