National Customs Agency

EXCISE GOODS IN THE PERSONAL LUGGAGE OF PASSENGERS ARRIVING FROM THIRD COUNTRIES TO EU COUNTRIES VIA BULGARIA

Tobacco products
Travellers (for travellers over 17 years of age):
- 200 cigarettes for air travellers and 40 cigarettes for the other travellers;
- 50 cigars for air travellers or 10 cigars for the other travellers;
- 100 cigarillos for air travellers or 20 cigarillos for the other travellers;
- 250 g smoking tobacco for air travellers or 50 g smoking tobacco for the other travellers.
The crew of the means of transport used to travel from a third country or territory:
- 40 cigarettes;
- 10 cigars;
- 20 cigarillos;
- 50 g smoking tobacco.
Note
The exemption may be applied to any combination of tobacco products, provided that the aggregate of the percentages used up from the individual allowances does not exceed 100%.

Alcohol and alcoholic beverages
Travellers (for travellers over 17 years of age)
a total of 1 litre of alcohol and alcoholic beverages of an alcoholic strength exceeding 22 % vol, or undenatured ethyl alcohol of 80 % vol and over;
 a total of 2 litres of alcohol and alcoholic beverages of an alcoholic strength not exceeding 22 % vol.
In addition:
a total of 4 litres of still wine;
16 litres of beer.
The crew of the means of transport used to travel from a third country or territory
a total of 1 litre of alcohol and alcoholic beverages of an alcoholic strength exceeding 22% vol, or undenatured ethyl alcohol of 80 % vol and over;
a total of 1 litre of alcohol and alcoholic beverages of an alcoholic strength not exceeding 22% vol.
In addition:
2  litres of still wine;
4 litres of beer.
Note
The exemption may be  applied to any combination of the types of alcohol and  alcoholic beverage, exept still wine and beer, provided that  the aggregate of the percentages used up from the individual allowances does not exceed 100%

Fuel - Travellers
In the case of any one means of motor transport of a traveller, coming from a third country or territory, the fuel contained in the standard tank and a quantity of fuel not exceeding 10 litres contained in a portable container.

EXCISE GOODS IN THE PERSONAL LUGGAGE OF PASSENGERS DEPARTING FROM THE EU TO THIRD COUNTRIES
The exports is eligible from Bulgaria to third countries of excisable goods (tobacco products, alcohol, fuels), carried in the personal luggage of natural persons, in quantities for personal use, which have no commercial nature. In case the excisable goods are subject to sticking with tax stamp, they should have a valid tax stamp.
At the export of excisable goods for personal use to third countries, the leading point at the determination of the admissible quantity are the allowed limits for import of the third countries, to which the passenger is directed to, and more specifically – determinative is the lowest limit among the transit countries and the final destination of the trip in case the borders of some countries, that have different limits, are crossed.
The passengers should bear in mind, that different countries have different regulations, for example, as excisable goods can be defined also other ones, and the import even with personal character of some excisable goods can be completely prohibited.
Information about the travelling in specific countries can be received on the webpage of the Ministry of Foreign Affairs, the heading ‘I travel to…’
Coordinates of the respective customs house can be found in Links to other pages.
At an organized trip the tour operator usually has at its disposal updated information about the local restrictions.

EXEMPTION FROM PAYMENT OF EXCISE DUTY FOR EXCISABLE GOODS, WHICH ARE INTRODUCED FROM THE TERRITORY OF ANOTHER MEMBER STATE IN THE TERRITORY OF BULGARIA FOR PERSONAL NEEDS
Pursuant to Art. 21, para 1, p.5 of the Excise Duties and Tax Warehouses Act, from payment of excise duty shall be exempt tobacco products, alcohol and alcoholic beverages, bought  in another Member State by natural persons for personal needs and transported by them in quantities, defined with the Implementing Provisions to the Act.
On the basis of Art. 4c, para 1 of the Implementing Provisions to the Excise Duties and Tax Warehouses Act , the purchased tobacco products and alcoholic beverages in another Member State by natural persons for personal needs and transported by them, can be in quantities, not higher than:

-       for tobacco products
Cigarettes – 800 pieces;
Cigars – 200 pieces;
Cigarillos – 400 pieces
Smoking tobacco – 1 kilogram

-       for alcoholic beverages
Alcoholic beverages with code under CN 2208 – 10 liters;
Intermediate products – 20 liters;
Wines – 90 liters /sparkling wines not more than 60 liters/;
Beer – 110 liters.

EXCISE GOODS IN THE PERSONAL LUGGAGE OF PASSENGERS TRAVELING FROM BULGARIA TO ANOTHER EU MEMBER STATE
Pursuant to 112a, para 4 of the Law on Excise Duties and Tax Warehouses, passengers are subject to a sanction if they transfer from Bulgaria to another Member State excise goods in excess of the quantities specified for personal consumption in Art. 4c, para. 1 of the Implementing Provisions to the Excise Duties and Tax Warehouses Act:

- for tobacco products:
cigarettes - 800 pieces;
cigars - 200 pieces;
cigars - 400 pieces;
smoking tobacco - 1 kg.

- for alcoholic beverages:
alcoholic beverages with CN code 2208 - 10 liters;
intermediate products - 20 liters;
wines - 90 liters / sparkling wines not more than 60 liters /;
beer - 110 liters.