ORDINANCE NO 10 OF DECEMBER 16, 2003 FOR THE EXPORT AND IMPORT OF
LEVS AND FOREIGN CURRENCY IN CASH, PRECIOUS METALS, PRECIOUS STONES
AND ART.S THEREOF, AND FOR KEEPING THE CUSTOMS REGISTERS UNDER ART.
10A OF THE CURRENCY LAW
Prom. SG. 1/6 Jan 2004
Chapter one.
SUBJECT
Art. 1. Thos ordinance determines the order of export
and import of levs and foreign currency in cash, precious stones, precious
metals and Arts thereof, as well as the order of keeping the customs
registers under art. lOa of the Currency Law.
Chapter two.
EXPORT AND IMPORT OF LEVS AND FOREIGN CURRENCY IN CASH
Art. 2. (1) Local and foreign individuals may export
and import sums of up to 8000 BGN including, or their equivalence in
foreign currency freely, without written declaring before the customs
bodies.
(2) Local and foreign individuals may export and import sums over 8000
BGN or their equivalence in
foreign currency upon declaring before the customs bodies of their kind
and size by the order of art. 8.
(3) For export of sums over 25 000 BGN or their equivalence in foreign
currency the local and foreign
individuals shall declare, by the order of art. 8, besides the kind
and the size of the exported currency,
the origin of the cash they export.
(4) In the cases of para 3 the customs bodies shall admit the export
of the levs or foreign currency upon
producing a certificate by the tax administration that the person has
no overdue liabilities.
(5) The provisions of para 3 and 4 shall not apply for export of sums
of over 25 000 BGN or their
equivalence in foreign currency by a foreign individual if the exported
sums are within the quantity of
the imported and declared cash by the person on his last entry in the
territory of the Republic of
Bulgaria.
(6) To certify the circumstance under para 5 the foreign individual
shall produce to the customs bodies
a declaration according to art. 8, filed on his last entry in the country.
(7) The equivalence of the foreign currency in levs shall be calculated
by the exchange rate used for
customs purposes, applicable on the day of export, respectively import
of the currency.
Art. 3. (1) For the purposes of applying art. 2, para
4 the persons having tax registration on the territory of the Republic
of Bulgaria shall produce to the customs bodies a certificate from the
tax administration for the presence or absence of overdue liabilities
as:
1. for local individuals the certificate shall be issued by the tax
division at the permanent address of the
person;
2. for foreign individuals the certificate shall be issued by the tax
division at the address of the last stay
of the person.
(2) For the purposes of applying art. 2, para 4 the persons who are
not tax subjects in the meaning of the Tax Procedure Code shall produce
to the customs bodies a certificate showing this circumstance, issued
by the respective tax division, determined by the order of para 1.
Chapter three.
EXPORT AND IMPORT OF PRECIOUS METALS, PRECIOUS STONES AND ART.S THEREOF
Art. 4. Local and foreign individuals may export and
import incidentally, for personal and family using, precious metals
and precious stones, not processed, semi-processed and processed, as
well as Arts of precious metals and precious stones freely, without
written declaring, up to the following sizes:
1. gold and platinum, not processed and semi-processed, and coins, up
to a total of 37 g, regardless of
the content of gold or platinum;
2. jewellery and accessories of alloys of gold or platinum up to 60
g totally, regardless of the content of
the gold or platinum;
3. silver, not processed and semi-processed and coins, as well as jewellery
and accessories of alloys of
silver, up to 300 g totally, regardless of the content of silver;
4. precious stones, engrafted in the Art.s under item 2 and 3.
Art. 5. (1) The import and export by local and foreign individuals of
precious metals and precious stones in excess of the sizes under art.
4, as well as those carried in the form of powder or other kind of Art.s
with or from precious metals and precious stones, not included in art.
4, shall be declared for the purposes of the Currency Law by the order
of art. 8. With regard of their taxation and the measures of the trade
policy they shall be treated as goods for which apply the provisions
of the Law for the customs and the Regulations for implementation of
the Law for the customs adopted by Decree No 270 of 1998 (prom., SG
149 and 150/98; corr., SG 154/98; amend, and suppl., SG 25/99; amend.,
SG 14/00; SG 4/01; suppl., SG 82/01; SG 79/02; amend, and suppl., SG
94/03).
(2) If the goods under para 1 are of non-commercial nature in the meaning
of § 1, item 6 of the
additional provisions of the Regulations for implementation of the Law
for the customs the declaring
for the purposes of art. 66 of the Law for the customs shall be considered
fulfilled by the declaration
under art. 8.
(3) If the goods under para 1 are of commercial nature, besides the
declaration under art. 8, written
declaring shall be carried out through the Single Administrative Document
(SAD) for the purposes of
art. 66 of the Law for the customs.
Art. 6. The export of objects of precious metals and precious stones
which are cultural monuments shall be admitted only upon written declaring
by the order of art. 8, by observing the requirements of art. 31 of
the Law for the cultural monuments and museums.
Chapter four.
DECLARING OF EXPORTED OR IMPORTED LEVS AND FOREIGN CURRENCY IN CASH,
PRECIOUS METALS, PRECIOUS STONES AND ART.S THEREOF
Art. 7. (1) In the cases of art. 2, para 1 and art.
4 the exported or imported levs, foreign currency in cash, precious
metals, precious stones and Art.s thereof shall be considered declared
before the customs bodies by one of the following actions:
1. passing, on exit or entry, through the green or "nothing to
declare" lane in the customs
establishments where two lanes are used, or
2. verbally declaring or passing on exit or entry through the customs
establishment not using two lanes.
(2) The actions under para 1, item 1 and 2 shall be considered as a
declaration of the person that he has
nothing to declare according to the provisions of the Currency Law.
(3) The provisions of para 1 shall not be an obstacle for the person
to declare in writing at his choice.
Art. 8. (1) Local and foreign individuals shall obligatorily
fill in and produce to the customs bodies currency customs declaration
in a form approved by the Minister of Finance in the cases of art. 2,
para 2, 3 and 5 and art. 5 and 6.
(2) The declaration under para 1 shall be filled in and filed in triplicate,
as the first copy shall be for the
declarer, and second and the third - for the customs bodies.
(3) The certificates under art. 3, para 1 and 2 shall be attached to
the copy of the declaration under para
1 designated for the customs establishment and their shall be considered
an integral part of it.
(4) The declaring under para 1 by persons under the age of 16 shall
be carried out by one of the
accompanying person of age.
Chapter five.
EXPORT AND IMPORT OF LEVS AND FOREIGN CURRENCY, PRECIOUS METALS AND
PRECIOUS STONE IN PARCELS
Art. 9. (1) Levs and foreign currency in cash, as well
as precious metals and precious stones, including Art.s thereof, may
not be exported and imported by parcels, except where the parcels are
of declared value.
(2) The export and import of levs and foreign currency in cash, precious
metals, precious stones and
Art.s thereof by parcels of declared value shall be carried out by observing
the requirements under
chapter two, three and four.
(3) In the cases of para 2 the declarations under art. 8 shall be accepted
and certified:
1. in the cases of import - in the customs establishment where the parcel
distributed by the exchange post office at the Regional Customs Directorate
- Sofia, according to the provision of art. 801, para 7 of the Regulations
for implementation of the Law for the customs;
2. in the cases of export - by the post office having received the parcel.
(4) The declarations under art. 8, accepted by the post offices, shall
be submitted to the customs bodies.
Art. 10. The restrictions under art. 9, para 1 shall not regard parcels
of the Bulgarian National Bank and of the commercial banks, as in these
cases:
1. on export or import of levs and foreign currency in cash the parcel
and the accompanying documents
shall be produced to the customs bodies and a document in duplicate
shall obligatorily be filed,
containing at least the following data:
a) full name, bank code and BULSTAT of the bank;
b) name, alphabetical code and size of the currency;
c) full name and UCC of the person authorised by the bank to represent
it before the customs bodies;
d) country to or from which the export or import of the currency is
carried out;
e) date of the export or import of the parcel;
2. in exporting or importing precious metals and precious stones, including
Art.s thereof, the parcel and
the accompanying documents shall be produced to the customs bodies,
as the customs declaration filed
according to the Law for the customs and the Regulations for implementation
of the Law for the
customs shall also serve for the purposes of the currency control.
Chapter six.
CUSTOMS REGISTERS
Art. 11. (1) In cases of commercial credits related
to the import and export or financial leasing between a local and foreign
individual the importer or the exporter shall produce to the customs
bodies a declaration in a form approved by the Minister of Finance.
(2) The declaration under para 1 shall be filled in duplicate, of which
the first one shall be for the declarer and the second - for the customs
bodies.
Art. 12. (1) The filing of the declaration under art.
11 shall be obligatory in the cases where the persons carrying out the
import or the export have indicated in SAD in the box as a kind of the
transaction commercial credit or financial leasing.
(2) The filing of the declaration shall be carried out along with filing
the SAD.
(3) In the cases of para 1, if the person does not produce the declaration
the customs bodies shall refuse
the acceptance of SAD.
Art. 13. On the basis of the declaration under art.
11 and the currency customs declaration under art. 8 the customs bodies
shall keep the following registers:
1. register of the commercial credits related to the import and export
and the financial leasing between
local and foreign individuals;
2. register of the import and export of levs and foreign currency in
cash.
Chapter seven.
INTERCEPTION BY THE CUSTOMS BODIES OF LEVS AND FOREIGN CURRENCY IN CASH,
PRECIOUS METALS AND PRECIOUS STONES AND ART.S THEREOF
Art. 14. (1) In the cases of art. 20 of the Currency
Law the customs bodies shall intercept the object of offence for which
a receipt shall be issued.
(2) The intercepted levs and foreign currency shall be deposited in
the closest branch of the Bulgarian National Bank or of a commercial
bank within three working days from the interception.
Additional provisions
§ 1. In the meaning of this ordinance:
1. "Precious stones" are valuable minerals of natural origin,
known by the following names: diamond,
including as a brilliant; corundum (ruby, sapphire); beryl (emerald);
chrysoberyl (alexandrite); black
precious opal, topaz and spinel.
2. "Parcels" are parcels, letters and other consignments sent
by mail, as well as the consignments
having the nature of mail - express and other similar consignments.
3. "Exchange rate for customs purposes" is the exchange rate
determined according to the provisions of
chapter thirteen of the Regulations for implementation of the Law for
the customs.
Concluding provisions
§ 2. This ordinance is issued pursuant to art. l0a, para 4, art.
11, para 6 and art. 14, para 1 of the Currency Law and Chapter Two,
Four and Five have been coordinated with the Bulgarian National Bank.
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