site.btaPre-Declaring of High Fiscal Risk Goods Movements Mandatory as from January 3

Pre-declaring high fiscal risk goods movements will be mandatory as from January 3, 2023, the National Revenue Agency (NRA) announced on Friday.

The NRA introduced a requirement for pre-declaring data regarding transport originating in the territory of another EU Member State and ending in the territory of Bulgaria or originating in the territory of Bulgaria and ending in the territory of another EU Member State. The data are declared by an e-service that can be accessed by a qualified electronic signature on the NRA E-services Portal.

The control applies to movements carried out by vehicles of over 3.5 tonnes originating in the territory of a third country and ending in the territory of Bulgaria after the customs procedure has been discharged and the goods have been removed, or originating and ending in the territory of Bulgaria.  

The e-service enables users to submit data for the initial declaring of the movements of the goods, sender/supplier, addressee/buyer, carrier, means of transport, type, quantity and contract price of the goods, place, date and expected time of loading/dispatch/reloading/receipt. It makes it possible to browse and search data submitted, to confirm the receipt of nigh fiscal risk goods, or to correct or cancel data that have already been entered.

When data on movements of high fiscal risk goods are submitted, the NRA system generates and makes available a unique movement number which must be communicated to the transport vehicle driver or to the person accompanying the goods, the carrier or the transport organizer. The unique movement number is valid for 14 days. When fiscal control is exercised, the transport vehicle driver must produce a unique transport number, the NRA said.