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The Modernized Customs Code Regulation (Regulation (EC) No 450/2008) is based on the common internal market concept and includes the common rules and procedures that ensure application of tariff and other measures of the common policies with respect to the trade with goods in the EC and states or territories outside the customs territory of the Community.


Till 24 June 2013 all three acts, i.e. Council Regulation (EEC) No. 2913/92, Commission Regulation (EEC) No. 2454/93 and Regulation (EC) No 450/2008 shall apply, where after only Regulation (EC) No 450/2008 shall be regulating the customs regime in the Community and the first two shall be repealed. The adoption of rules on the application of Modernized Customs Code Regulation and the implementing of its provisions should be completed as of such date.


The main changes in the regime under the Modernized Customs Code Regulation are the following:

  • Introduced is the electronic submission of customs declarations as a rule
  • Envisaged is electronic exchange of information between the customs authorities of the Member States and other competent authorities
  • Centralized preparation of customs declaration at the place, where the economic operator is established
  • Laid down are the bases for appliance of “one-stop shop” service.


Introduced are also a number of other new and important novelties in the regime.

In this respect we should accent on the constant efforts of the Bulgarian customs authorities in implementing and further developing the electronic submissions and electronic exchange of information. For example, according to the data from Customs Agency, till the end of 2011 more than 4,300 legal entities and sole traders were registered to use the electronic submission services for customs and excise purposes. The customs offices do maintain а computerized transit system (NCTS), а system for transport and control of excise goods (EMCS), а systems for control of imports and exports, а systems for processing of documents at imports, etc.