Regime for temporary import of road vehicles by foreign persons sojourning in the customs territory of the Republic of Bulgaria as tourists, students etc.     According to the Bulgarian customs legislation, road vehicles registered outside the customs territory of the Republic of Bulgaria on the name of foreign persons/bodies and used by foreign physical persons for temporary stay in that territory (without staying permanently in it), could become a subject by the Bulgarian customs regime of temporary admission into the country provided that these vehicles will be used only for personal purposes by those persons, within a period which does not exceed 6 months, and then re-exported from Bulgaria.   The procedures for placing under customs regime for temporary admission depend on various conditions and they are as follows:   I.   Temporary import of vehicles and trailers which have permanent foreign road police registration and intended for personal use by foreign physical persons residing in the country for a period not longer than 3 months, or transiting through the country, shall be allowed after being enlisted in the cross-border travel document with which the person enters the country, or in another pertinent document. Collecting of import customs duties, Value Added Tax (VAT) and excise duties (when the commodity is subject to excise levying) is not required. However, customs authorities may require a written customs declaration and collect the import customs duties, VAT and excise (if applicable) if they have established that there is a considerable risk of non-compliance with the obligations under this regime.   In case a road vehicle or trailer which are subject to this customs regulations for temporary importation pursuant to the above-mentioned order (by enlisting in the cross-border travel document) will not be used in the customs territory of the Republic of Bulgaria for a certain period of time by the physical person who is subject to that regime, in compliance with the requirements of the regime, that person must notify the customs office covering the territory on which the vehicle will be stored. This will be made, for example, when the person is about to leave the county without the vehicle or when he/she is still in the Bulgarian customs territory but, due to a disease, traffic accident or another circumstance, he/she will not be able to re-export the vehicle within the 3-month term.        In such cases, taking the specific circumstances into consideration, one of the following legally allowable solutions may be applied:       1.   Suspension of the authorized temporary vehicle admission regime and provision of a new allowable option for the vehicle, e.g. warehousing arrangement, i.e. consigning the vehicle in a customs warehouse.   2.   Transferring the person’s rights and obligations to another person who meets the requirements of the temporary admission regime and who shall oblige himself/herself in written to use the vehicle for personal purposes only and to re-export it within the period stipulated by the customs authorities to the former person.    3.  Under temporary admission regime, the foreign person shall leave the vehicle to another person only with the single purpose of its protection/preservation by the latter. In this case, during the further delivering of the vehicle to the former person, a regime completion deadline shall be set, whereby the initial 3-month period specified during placing the vehicle under that regime shall be taken into account. Consigning for storage shall be done after notifying the customs office responsible for the region in which the vehicle will stay in a warehouse, whereupon the arrangements for bringing the vehicle under customs control shall be specified and enforced by the respective customs office.   4.   A written customs declaration for delivering a vehicle under a temporary import regulation will be completed. The term of expiry of this (re-export) of this regulation will not exceed 6 months since the date of beginning of the initial temporary import regulation of the vehicle. In this case import customs duties, VAT and excise (if applicable) will be collected.      We would like to inform you that in any illegal seizure or theft of an vehicle or trailer temporary imported by a foreign person by enlisting it in the cross-border travel document or in any other relevant document, the person shall be obliged to observe the following procedure:   The foreign person allowed to temporary admission of a vehicle is obliged to submit the following documents to the customs house which will chosen by him/her or to the border customs office which he/she will visit upon leaving Bulgaria:   1. A document by the respective Prosecutor’s office to prove a lawsuit has been taken concerning a crime related to the temporary imported vehicles.   2. His/her travel document with which he/she has entered Bulgaria, his/her (Bulgarian) border statistical card or another document in which temporary imported vehicles are enlisted.   3. Vehicle registration documents and all other relevant documents related to the vehicle to prove his/her rights over the vehicle.       Based on these documents, the customs office shall make a decision to specify the amount of pending customs duties and other state receipts, as well as the term within which they should be collected.   In case the person is not able to pay or to guarantee the payment of the amount of customs duties and other state receipts due to be paid, he/she must submit a written declaration that he/she does not possess enough financial means or any other property in Bulgaria and he/she obliges himself/herself to pay the state receipts established by the said decision. The declaration will be filled in any of the following languages - Bulgarian, Russian, English, French, German, Spanish - and it will be submitted in two copies.   The import customs duties shall be reimbursed or remitted/excused in case the vehicle/trailer which has been temporarily brought in Bulgaria and which are enlisted in the travel document of the foreign person or in another relevant document, has been illegally seizured or stolen only if:   1. 3-month term of temporary import of the vehicle has not been expired.   2. Police authorities have been notified of the illegal seizure/theft not later than 3 days after the accident.   3. There are no data or reasonable allegations available that the person in concern in any possible way has been an accessory or an assistant to the crime that have brought to the taking away of the vehicle from the supervision by the customs.   4. No decision has been made in favour of the person in concern for reimbursement of his/her import customs duties pursuant to this order during the last 5 years.   Reimbursement or remission/excuse of import customs duties shall be allowed only after submission to the customs authorities of:   1.  A document in which the temporary admission of the vehicle has been specified.   2.   Vehicle registration documents and other related documents to certify the person in concern has rights over the vehicle which has being temporary imported.   3.   A Document by the relevant police authorities to certify the circumstances of the crime.   4.  A document by a Prosecutor’s office to certify that a lawsuit has been taken against a crime which has been done in relation to the temporary imported vehicle.   5.  A declaration by the person it concern to specifies:                a) All identification details related to the temporarily imported vehicle;                б) Person’s full address in his/her own country and in Bulgaria;                в) All details related to alleged perpetrators suspected by the person in concern with regard to the stolen vehicle.                г) That he/she has in no possible way involved or helped the illegal seizure or theft of the vehicle which thus have resulted in                taking away of the vehicle from customs supervision.                д) That no decision has been made in favour of him/her for reimbursing or remission/excuse of import customs duties in                compliance to this order during the last 5 years.                          Based on the decision made for reimbursement or remission/excuse of the import customs duties, tax authorities shall reimburse or remit/excuse VAT and excise (if applicable) due on the vehicles.       II. Foreign persons sojourning in Bulgaria for more than 3 months are able to temporarily import road vehicles and trailers for their private use. For that purpose, they will submit a customs declaration and they will pay their import customs duties, VAT and excise (if applicable), as well as they submitted the following documents:   1. Vehicle registration documents.   2. Vehicle ownership related documents.   3. Bulgarian ID document of the person in concern which specifies the term of his/her stay in Bulgaria.   4. Driver’s licenses and obligatory insurance.   In this case the deadline for completion of the temporary import regime of the vehicle is set to be 6 months, However, if the foreign person in concern has specific obligations to fulfill during a specified period of time in Bulgaria the deadline for completion of the temporary import regime will depend on the date of expiring of the said period of time in which he/she stays in the customs territory of Bulgaria in order to carry out his tasks. In case foreign students import vehicles in Bulgaria temporarily, the deadline for completion of the temporary import regime of the vehicle is estimated with regard to the period of time in which the respective student resides in the customs territory of Bulgaria for the purpose of his/her study.