WORLD TRADE G/VAL/N/1/BGR/1
2April 1997
ORGANIZATION(97-1323)
Original: English Committee onCustoms Valuation
NOTIFICATION UNDER ARTICLE 22OFTHE AGREEMENT ONTHE
IMPLEMENTATION OFARTICLE VIIOFTHE GENERAL
AGREEMENT ONTARIFFS AND TRADE 1994
REPUBLIC OFBULGARIA
Thefollowing communication hasbeenreceived from thePermanent Mission ofBulgaria.
_____________
Inaccordance withtheprovisions ofArticle 22.2oftheAgreement ontheImplementation
ofArticle VIIoftheGATT 1994, theGovernment oftheRepublic ofBulgaria hasthehonour tonotify
theCommittee onCustoms Valuation ofthelegislation ofBulgaria relevant tocustoms valuation.
Rules governing customs valuation aredetermined by:
1. Regulation oftheCouncil ofMinisters No.39of8March 1996 onthedetermination
ofcustoms value ofgoods, imported intheRepublic ofBulgaria, published inState Gazette
No22of1996.
2. Except fromInstruction No2oftheMinister ofFinance of12March 1996, concerning the
particulars ofthecustoms value, published inState Gazette No.24of1996.
3. Declarations ofparticulars relating tocustoms value DCV -1,DCV -2
Theabove-mentioned provisions areattached tothisnotification.G/VAL/N/1/BGR/1
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COUNCIL REGULATION No39/96
of8March 1996
onthedetermining ofcustoms value ofgoods, imported intheRepublic ofBulgaria
Art.1.(1) Thecustoms value ofimported goods determined under thisarticle shall bethe
transaction value, thatisthepriceactually paidorpayable forthegoods when soldforexport toBulgaria,
adjusted inaccordance withArticle 7,provided that:
1. There arenorestrictions astothedispositions oruseofthegoods bythebuyer, other than
restrictions which :
a) areimposed orrequired bylaworrespective administrative acts;
b) limitthegeographical areainwhich thegoods mayberesold, or
c) donotsubstantially affect thevalue ofthegoods;
2. Thesaleorprice isnotsubject tosome condition orconsideration forwhich avalue cannot
bedetermined withrespect tothegoods being valued ;
3. Nopartoftheproceeds ofanysubsequent resale, disposal oruseofthegoods bythebuyer
willaccruedirectlyorindirectlytotheseller,unlessanappropriateadjustmentcanbemadeinaccordance
withArticle 7;and
4. Thebuyer andseller arenotrelated, or,where thebuyer andtheseller arerelated, thatthe
transaction value isacceptable forthecustoms purposes under paragraph 2.
(2)Circumstances which shallbetaken intoaccount forrelated persons:
1. Indetermining whether thetransaction value isacceptable forthecustoms purposes of
paragraph 1,thefactthatthebuyer andtheseller arerelated shallnotinitselfbegrounds forregarding
thetransaction value asunacceptable. Where necessary, thecircumstance surrounding thesaleshall
beexamined andthetransaction value shallbeaccepted provided thattherelationship didnotinfluence
theprice. Ifinthelightofinformation provided bytheimporter orotherwise, thecustoms administration
hasgrounds forconsidering thattherelationship influence theprice, itshallcommunicate itsgrounds
tothedeclarant andthedeclarant shallbegiven areasonable opportunity torespond. Ifthedeclarant
sorequests, thecommunication ofthegrounds shallbeinwriting.
2. Inasalebetween related persons, thetransaction value shallbeaccepted andthegoods valued
inaccordancewithparagraph1whenevertheimporterdemonstratesthatsuchvaluecloselyapproximates
tooneofthefollowing occurring atorabout thesame time.
a) thetransaction value insales, between buyers andsellers whoarenotrelated inany
particular case, ofidentical orsimilar goods forexport toBulgaria;
b) thecustoms value ofidentical orsimilar goods, asdetermined under article 5;
c) thecustoms value ofidentical orsimilar goods, asdetermined under article 6,
paragraph 1;G/VAL/N/1/BGR/1
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(3) Inapplying theparagraph (2)2.dueaccount shallbetaken ofdemonstrated differences
incommercial levels, quantity levels, theelements enumerated inarticle 7andcosts incurred bythe
seller insalesinwhich heandthebuyer arenotrelated thatarenotincurred bytheseller insalesin
which heandthebuyer arerelated. Thetestssetforthinparagraph (2)2.aretobeusedattheinitiative
oftheimporter andonlyforcomparison purposes. Substitute values maynotbeestablished under the
saidparagraph (2)2.
(4) Theprice actually paidorpayable isthetotalofpayment made ortobemade bythe
buyer toorforthebenefit oftheseller fortheimported goods andincludes allpayments made orto
bemade asacondition ofsaleoftheimported goods bythebuyer totheseller orbythebuyer tothe
thirdparty tosatisfy anobligation oftheseller. Thepayment neednotnecessarily taketheform of
atransfer ofmoney. Payment maybemade bywayofletters ofcredit ornegotiable instruments and
maybemade directly orindirectly.
(5) Activities, including marketing activities, undertaken bythebuyer onhisownaccount,
other thanthose forwhich anadjustment isprovided inarticle 7,arenotconsidered tobeaindirect
payment totheseller, eventhough theymight beregarded asofbenefit totheseller orhavebeen
undertaken byagreement withtheseller, andtheircostshallnotbeadded totheprice actually paid
orpayable indetermining thecustoms value ofimported goods. Forthepurposes ofthisparagraph,
theterm“marketing activities ”means allactivities relating toadvertising andpromoting thesaleof
thegoods inquestion andallactivities relating towarranties orquarantines inrespect ofthem.
(6) Thecustoms value ofimported goods shallnotinclude thefollowing charges orcosts,
provided thattheyaredistinguished from theprice actually paidorpayable fortheimported goods;
1. Charges forconstruction, erection, assembly, maintenance ortechnical assistance, undertaken
afterimportation onimported goods suchasindustrial plant, machinery orequipment;
2. Customs duties, excise andother taxes payable inBulgaria byreason oftheimportation or
saleofthegoods.
(7) Chargesforinterestunderafinancingarrangemententeredintobythebuyerandrelating
tothepurchase ofimported goods shallnotbeincluded inthecustoms value, provided that:
1. Thecharges aredistinguished from theprice actually paidorpayable forthegoods;
2. Thefinancing arrangement hasbeenmade inwriting;
3. Where required, thebuyer candemonstrate that:
a) suchgoods areactually soldatthepricedeclared asthepriceactually paidorpayable,
and
b) theclaimed rateofinterest doesnotexceed thelevelforsuchtransactions prevailing
inthecountry where, andatthetimewhen, thefinance wasprovided.
(8) Theprovisions ofparagraph 7shallapply, mutatis mutandis, where customs value
isdetermined under amethod other thanthetransaction value.
(9) Theprovisions ofparagraph 7and8shallapply regardless ofwhether thefinance is
provided bytheseller, abankoranother natural orlegalperson.G/VAL/N/1/BGR/1
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(10) Where goods declared forfreecirculation inBulgaria arepartofalarger quantity of
thesame goods purchased inonetransaction, theprice actually paidorpayable shallbethatprice
represented bytheproportion ofthetotalpricewhich thequantity sodeclared bears tothetotalquantity
purchased. Apportioning theprice actually paidorpayable shallalsoapply inthecaseofthelossof
partofaconsignment orwhen thegoods being valued havebeendamaged before entry intoBulgaria .
(11) Where theprice actually paidorpayable forthepurposes ofparagraph 1includes an
amount inrespect ofanyinternal taxapplicable within thecountry oforigin orexport inrespect of
thegoods inquestion, thesaidamount shallnotbeincorporated inthecustoms value provided that
itcanbedemonstrated tothesatisfaction ofthecustoms authorities concerned thatthegoods inquestion
havebeenorwillberelieved therefrom forthebenefit ofthebuyer.
(12) Forthepurposes ofthisArticle thefactthatthegoods which arethesubject ofasale
aredeclared forfreecirculation inBulgaria shallberegarded asadequate indication thattheywere
soldforexport toBulgaria. Inthecaseofsuccessive salesbefore valuation, onlythelastsale,which
ledtotheintroduction ofthegoods intoBulgaria, orasaletaking place initsterritory before entry
forfreecirculation ofthegoods shallconstitute suchindication. Where apriceisdeclared which relates
toasaletaking place before thelastsaleonthebasisofwhich thegoods wereintroduced intoBulgaria
itmustbedemonstrated tothesatisfaction ofthecustoms authorities thatthissaleofgoods tookplace
forexport toBulgaria.
(13) Where thegoods areusedinathirdcountry between thetimeofsaleandthetimeof
entry intoBulgaria, thecustoms value neednotbethetransaction value.
(14) Thebuyer needsatisfy nocondition other thanthatofbearing aparty tothecontract
ofsale.
(15) Where thevalue oftheconditions andtheconsiderations inparagraph (1)2.canbe
determined, suchvalue shallberegarded asanindirect payment bythebuyer totheseller andpart
oftheprice actually paidorpayable, provided thatthecondition orconsideration doesnotrelate to
either:
a) anactivity towhich paragraph 5applies, or
b) afactor inrespect towhich anaddition istobemade totheprice actually paidor
payable under theprovisions ofarticle 7.
Art.2.(1)Where customs value cannot bedetermined under Article 1,itistobedetermined
byproceeding sequentially through Articles 3,4,5and6tothefirstsuchArticle under which itcan
bedetermined. Theorder ofapplication ofArticles 5and6shallbereversed iftheimporter sorequests.
Onlywhen thevalue cannot bedetermined under aparticular Article inasequence established bythis
paragraph theprovisions ofthenextArticle inthemanner determined inthisparagraph canbeapplied.
(2) Where thecustoms value oftheimported goods cannotbedetermined under article
1,3,4,5 or6,itshallbedetermined using reasonable means consistent withtheprinciples andgeneral
provisions oftheAgreement andofArticle VIIoftheGeneral Agreement ontariffs andtrade andon
thebasis ofdataavailable inBulgaria.
(3) Nocustoms value shallbedetermined under paragraph 2onthebasis of:
1. Theselling price inBulgaria ofthegoods produced inBulgaria;G/VAL/N/1/BGR/1
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2. Asystemwhichprovidesfortheacceptanceforcustomspurposesofthehigheroftwoalternative
values;
3. Theprice ofgoods onthedomestic market ofthecountry ofexportation;
4. Thecostofproduction, other thancomputed values which havebeendetermined foridentical
orsimilar goods inaccordance witharticle 6;
5. Prices ofgoods soldforexport toacountry other thanBulgaria;
6. Minimum customs value;
7. Arbitrary fictitious values.
Art.3.(1)Thecustoms value ofimported goods determined under thisarticle shallbethe
transaction value ofidentical goods soldforexport toBulgaria andexported atorabout thesame time
asthegoods being valued.
(2) Inapplying thisarticle, thetransaction value ofidentical goods inasaleatthesame
commercial level andinsubstantially thesame quantity asthegoods being valued shallbeusedto
determine thecustoms value. Where nosuchsaleisfound, thetransaction value ofidentical goods
soldatadifferent commercial leveland/or indifferent quantities, adjusted totakeaccount ofdifferences
attributable tocommercial leveland/or toquantity, shallbeused, provided thatsuchadjustments can
bemade onthebasisofdemonstrated evidence which clearly establishes reasonableness andaccuracy
oftheadjustment, whether theadjustment leads toanincrease oradecrease inthevalue.
(3) Where thecostsandcharges referred toinarticle 7.(1)5. areincluded inthetransaction
value, anadjustment shallbemade totakeaccount ofsignificant differences insuchcostsandcharges
between theimported goods andtheidentical goods inquestion arising fromdifferences indistances
andmodes oftransport.
(4) Ifinapplying thisarticle, more thanonetransaction value ofidentical goods isfound,
thelowest suchvalue shallbeusedtodetermine thecustoms value oftheimported goods.
(5) Inapplying thisarticle, atransaction value forgoods produced byadifferent person
shallbetaken intoaccount onlywhen notransaction value canbefound foridentical goods produced
bythesame person asthegoods being valued.
(6) Forthepurposes ofthisarticle, thetransaction value ofidentical imported goods means
acustoms value previously determined under article 1,adjusted asprovided forinparagraph 2and
3ofthisarticle.
Art.4(1)Thecustoms value ofimported goods determined under thisarticle shallbethe
transaction value ofsimilar goods soldforexport toBulgaria andexported atorabout thesame time
asthegoods being valued.
(2) Inapplying thisarticle, thetransaction value ofsimilar goods inasaleatthesame
commercial level andinsubstantially thesame quantity asthegoods being valued shallbeusedto
determine thecustoms value. Where nosuchsaleisfound, thetransaction value ofsimilar goods sold
atadifferent commercial leveland/or indifferent quantities, adjusted totakeaccount ofdifferences
attributable tocommercial leveland/or toquantity, shallbeused, provided thatsuchadjustments canG/VAL/N/1/BGR/1
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bemade onthebasisofdemonstrated evidence which clearly establishes reasonableness andaccuracy
oftheadjustment, whether theadjustment leads toanincrease oradecrease inthevalue.
(3) Where thecostsandcharges referred toinarticle 7.(1)5. areincluded inthetransaction
value, anadjustment shallbemade totakeaccount ofsignificant differences insuchcostsandcharges
between theimported goods andthesimilar goods inquestion arising from differences indistances
andmodes oftransport.
(4) Ifinapplying thisarticle, more thanonetransaction value ofsimilar goods isfound,
thelowest suchvalue shallbeusedtodetermine thecustoms value oftheimported goods.
(5) Inapplying thisarticle, atransaction value forgoods produced byadifferent person
shallbetaken intoaccount onlywhen notransaction value canbefound forsimilar goods produced
bythesame person asthegoods being valued.
(6) Forthepurposes ofthisarticle, thetransaction value ofsimilar imported goods means
acustoms value previously determined under article 1,adjusted asprovided forinparagraph 2and
3ofthisarticle.
Art.5.(1)IftheimportedgoodsoridenticalorsimilargoodsaresoldinBulgariainthecondition
asimported, thecustoms value ofimported goods, determined under thisarticle, shallbebased on
theunitprice atwhich theimported goods oridentical orsimilar imported goods aresosoldinthe
greatest aggregate quantity, atorabout thetimeoftheimportation ofthegoods being valued, topersons
whoarenotrelated tothepersons from whom theybuysuchgoods, subject todeduction forthe
following:
a) either thecommissions usually paidoragreed tobepaidortheadditions usually made
forprofit andgeneral expenses (including thedirect andindirect costs ofmarketing
thegoods inquestion) inconnection withsalesinBulgaria ofimported goods ofthe
same classorkind;
b) theusual costsoftransport andinsurance andassociated costsincurred within Bulgaria;
and
c) thecustoms duties andother taxes payable inBulgaria byreason oftheimportation
orsaleofthegoods.
(2) Ifneither theimported goods noridentical norsimilar imported goods aresoldator
about thetimeofimportation ofthegoods being valued, thecustoms value ofimported goods determined
under thisarticle shall, subject otherwise totheprovisions ofparagraph 1,bebased ontheunitprice
atwhich theimported goods oridentical orsimilar imported goods aresoldinBulgaria inthecondition
asimported attheearliest dateaftertheimportation ofthegoods being valued butbefore theexpiration
of90daysaftersuchimportation. The“earliest date”shallbethedatebywhich salesoftheimported
goods orofidentical orsimilar imported goods aremade insufficient quantity toestablish theunit
price.
(3) Ifneither theimported goods noridentical norsimilar goods aresoldinBulgaria in
thecondition asimported ,theniftheimporter sorequests, thecustoms value shallbebased onthe
unitprice atwhich theimported goods, afterfurther processing, aresoldinthegreatest aggregate
quantity topersons inBulgaria whoarenotrelated tothepersons from whom theybuysuchgoods,
dueallowance being made forthevalue added bysuchprocessing andthedeductions provided for
inparagraph 1.G/VAL/N/1/BGR/1
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(4) InthisArticle, theunitpriceatwhich imported goods aresoldinthegreatest aggregate
quantity isthepriceatwhich thegreatest number ofunitsissoldinsalestopersons whoarenotrelated
tothepersons fromwhom theybuysuchgoods atthefirstcommercial levelafterimportation atwhich
suchsalestakeplace.
(5) AnysaleinBulgaria toaperson whosupplies directly orindirectly freeofcharge or
atreduced costforuseinconnection withtheproduction andsaleforexport oftheimported goods
anyoftheelements specified inArticle 7.(1) 2.,should notbetaken intoaccount inestablishing the
unitprice forthepurposes ofthisArticle.
Art.6(1)The customs value ofimported goods determined under thisArticle shallbebased
onacomputed value. Computed value shallconsist ofthesumof:
1. Thecostorvalue ofmaterials andfabrication orother processing employed inproducing the
imported goods;
2. Anamount forprofit andgeneral expenses equal tothatusually reflected insales ofgoods
ofthesame classorkindasthegoods being valued which aremade byproducers inthecountry of
exportation forexport toBulgaria;
3. Thecostorvalue oftheitems referred toinArticle 7.(1) 5.
(2) ThecustomsadministrationmaynotrequireorcompelanypersonnotresidentinBulgaria
toproduce forexamination, ortoallow access to,anyaccount orother record forthepurposes of
determining acomputed value. However, information supplied bytheproducer ofthegoods forthe
purposes ofdetermining thecustoms value under thisArticle maybeverified inanother country by
thecustoms authorities ofBulgaria withtheagreement oftheproducer andprovided thatsuchauthorities
givesufficient advance notice tothegovernment ofthecountry inquestion andthelatter doesnotobject
totheinvestigation.
(3) Thecostofvalue ofmaterials andfabrication referred toinparagraph 1.1.above shall
include thecostofelements specified inArticle 7.1.1.b) andc).Itshallalsoinclude thevalue, duly
apportioned, ofanyelement specified inArticle 7.(1)2. which hasbeensupplied directly orindirectly
bythebuyer foruseinconnection withtheproduction oftheimported goods. Thevalue oftheelements
specified inArticle 7.(1)2.d) which areundertaken inBulgaria shallbeincluded onlytotheextent
thatsuchelements arecharged totheproducer.
(4) Where information other thanthatsupplied byoronbehalf oftheproducer isused
forthepurposes ofdetermining acomputed value, thecustoms authorities shallinform theimporter,
ifthelatter sorequests, ofthesource ofsuchinformation, thedatausedandthecalculations based
onsuchdata, subject toArticle 10.
(5) The“general expenses ”cover thedirect andindirect costs ofproducing andselling
thegoods forexport which arenotincluded under paragraph 1.1.
Art.7.(1)Indetermining thecustoms value under Article 1,there shallbeadded totheprice
actually paidorpayable fortheimported goods:
1. Thefollowing, totheextent thattheyareincurred bythebuyer butarenotincluded inthe
price actually paidorpayable forthegoods:G/VAL/N/1/BGR/1
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a) commissions andbrokerage, except buying commissions thatmeans feespaidbyan
importer tohisagent fortheservice ofrepresenting himinthepurchase ofthegoods
being valued.
b) thecostofcontainers which aretreated asbeing oneforcustoms purposes withthe
goods inquestion.
c) thecostofpacking, whether forlabour ormaterials;
2. Thevalue, apportioned asappropriate, ofthefollowing goods andservices where supplied
directly orindirectly bythebuyer freeofcharge oratreduced costforuseinconnection withthe
production andsaleforexport oftheimported goods, totheextent thatsuchvalue hasnotbeenincluded
intheprice actually paidorpayable:
a) materials, components, parts andsimilar items incorporated intheimported goods,
b) tools, dies,moulds andsimilar items usedintheproduction oftheimported goods,
c) materials consumed intheproduction oftheimported goods,
d) engineering, development, artwork, design work, plans andsketches undertaken
elsewhere thaninBulgaria andnecessary fortheproduction oftheimported goods;
3. Royalties andlicence feesrelated tothegoods being valued thatthebuyer must pay,either
directly orindirectly, asacondition ofsaleofthegoods being valued, totheextent thatsuchroyalties
andfeesarenotincluded intheprice actually paidorpayable;
4. Thevalue ofanypartoftheproceeds ofanysubsequent resale, disposal oruseoftheimported
goods thataccrues directly orindirectly totheseller;
5. Thecosts of:
a) transport oftheimported goods totheplace ofintroduction ofthegoods intoBulgaria,
b) loading andhandling charges associated withthetransport oftheimported goods to
theplace ofintroduction ofthegoods intoBulgaria; and
c) insurance oftheimported goods
(2) Additions totheprice actually paidorpayable shallbemade under thisArticle only
onthebasis ofobjective andquantifiable data.
(3) Noadditions shallbemade totheprice actually paidorpayable indetermining the
customs value except asprovided inthisArticle.
(4) Notwithstanding paragraph 1.3.ofthisArticle:
1. Charges fortherighttoreproduce theimported goods inBulgaria shallnotbeadded tothe
price actually paidorpayable fortheimported goods indetermining thecustoms value; andG/VAL/N/1/BGR/1
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2. Payments made bythebuyer fortherighttodistribute orresell theimported goods shallnot
eadded tothepriceactually paidorpayable fortheimported goods ifsuchpayments arenotacondition
ofthesaleforexport toBulgaria ofthegoods.
(5) Where containers referred toinparagraph 1.1.b) aretobesubject ofrepeated
importations, theircostshallattherequest ofthedeclarant, beapportioned asappropriate inaccordance
withgenerally accepted accounting principles.
(6) Forthepurposesofparagraph1.2.d)thecostofresearchandpreliminarydesignsketches
isnottobeincluded inthecustoms value.
(7) Inapplying paragraph 1.3.thecountry ofresidence oftherecipient ofthepayment
shallnotbeamaterial consideration.
Art.8(1)Notwithstanding Articles 1to7,indetermining thecustoms value ofimported carrier
media foruseindataprocessing equipment andbearing dataorinstructions, onlythecostorvalue
ofthecarrier medium itselfshallbetaken intoaccount. Thecustoms value ofimported carrier media
bearing dataorinstructions shallnot,therefore, include thecostorvalue ofthedataorinstructions,
provided thatsuchcostorvalue isdistinguished fromthecostofvalue ofthecarrier medium inquestion.
(2) Forthepurposes ofthisArticle:
1. Theexpression“carriermedium”shallnotbetakentoincludeintegratedcircuits,semiconductors
andsimilar devices orarticles incorporating suchcircuits ordevices;
2. Theexpression “dataorinstructions ”shallnotbetaken toinclude sound, cinematographic
orvideo recordings.
Art.9.(1). Therateofexchange forcustoms purposes isapplied todetermine thecustoms
value oftheimported goods. Therateofexchange isapplied atthedateofacceptance ofthecustoms
declaration. Therateofexchange forcustoms purposes istheFriday central exchange ratedetermined
andpublished bytheBulgarian National Bank, andisapplicable fromWednesday tillTuesday next.
(2) When Friday isnotaworking day,thecentral exchange rateoftheBulgarian National
Bank determined onthelastworking dayoftheweek istobeapplied.
Art.10.(1) Anyperson having direct orindirect relation totheimport ofthegoods shall
submit tothecustoms authorities allthenecessary information anddocumentation forthedetermination
ofthecustoms value oftheimported goods.
(2) Allinformation which isbynature confidential orwhich isprovided onaconfidential
basis forthepurposes ofcustoms valuation shallbetreated asstrictly confidential bythecustoms
authorities concerned whoshall notdisclose itwithout thespecific permission oftheperson or
government providing suchinformation except when thedisclosure mayberequired inthecontext
ofjudicial proceeding.
Art.11.(1)Thecustoms value ofimported goods shallnotinclude thecostoftransport after
importation intoBulgaria provided thatsuchcosts aredistinguished from theprice actually paidor
payable fortheimported goods.
(2) Where goods arecarried bythesame mode oftransport toapoint beyond theplace
ofintroduction intoBulgaria andtransport costs aregiven astotal, transport costs shallbeassessedG/VAL/N/1/BGR/1
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inproportion tothedistance covered outside andinside territory ofBulgaria, unless evidence isproduced
tothecustoms authorities toshow thecoststhatwould havebeenincurred under ageneral compulsory
schedule offreight ratesforthecarriage ofthegoods totheplace ofintroduction intoBulgaria.
(3) Where thegoods areinvoiced atauniform freedomicile price which corresponds to
thepriceattheplace ofintroduction intoBulgaria, transport costswithin Bulgaria shallnotbededucted
from thatprice. However, suchdeduction shallbeallowed ifevidence isproduced tothecustoms
authorities thatthefreefrontier price would belower thantheuniform freedomicile price.
(4) Where thetransport ofgoods isprovided freeofcharge, oritisprovided bythebuyer,
transport costs totheplace ofintroduction calculated inaccordance withtheschedule offreight rates
normally applied forthesame mode oftransport, shallbeincluded inthecustoms value.
Art.12.(1)Upon written request thedeclarant shallhavetherighttoanexplanation inwritten
formfromthecustoms administration astohowthecustoms value ofimported goods wasdetermined.
(2) Thewritten request ofthedeclarant shallbeintroduced nolaterthanonemonth from
thedatewhen thecustoms value isdetermined inaccordance withthisRegulation.G/VAL/N/1/BGR/1
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Additional provisions
Paragraph 1.InthisRegulation:
1. "customs value" means value ofthegoods inLeva forthecustoms purposes;
2. "produced" includes grown, manufactured andmined;
3. "identical goods" means goods produced inthesamecountry which arethesameinallrespects,
including physical characteristics, quality andreputation. Minor differences inappearance shallnot
preclude goods otherwise conforming tothedefinition from being regarded asidentical;
4. "similar goods" means goods produced inthesame country which, although notalikeinall
respects, havelikecharacteristics andlikecomponent materials which enable themtoperform thesame
functions andtobecommercially interchangeable; thequality ofthegoods, theirreputation andthe
existence ofatrademark areamong thefactors tobeconsidered indetermining whether goods are
similar;
5. "identical goods" and"similar goods", asthecasemaybe,donotinclude goods which
incorporate orreflect engineering, development, artwork, design work, andplans andsketches for
which noadjustment hasbeenmade under Article 7.1.2. (iv)because suchelements wereundertaken
inBulgaria;
6. "goods ofthesame classorkind" means goods which fallwithin agroup orrange ofgoods
produced byaparticular industry sector, andincludes identical orsimilar goods;
Paragraph 2.Forthepurposes ofthisRegulation, persons shallbedeemed toberelated onlyif:
(a) theyareofficers ordirectors ofoneanother ’sbusinesses;
(b) theyarelegally recognized partners inbusiness;
(c) theyareemployer andemployee;
(d) anyperson directly orindirectly owns, controls orholds 5%ormoreoftheoutstanding
voting stock orshares ofbothofthem;
(e) oneofthem directly orindirectly controls theother;
(f) bothofthem aredirectly orindirectly controlled byathirdperson;
(g) together theydirectly orindirectly control athirdperson; or
(h) theyaremembers ofthesamefamily. Members ofthesamefamily aredeemed spouses,
relatives indirect lineage -withnorestrictions andincollateral lineage -uptofour
times removed, andin-law -uptothree times removed.
Paragraph 3.Forthepurpose ofthisRegulation, persons whoareassociated inbusiness withone
another inthatoneisthesoleagent, soledistributor orsoleconcessionaire, however described, of
theother shallbedeemed toberelated onlyiftheyfallwithin thecriteria ofparagraph 2.
Paragraph 4.Forthepurposes ofthisRegulation, theterm“persons ”means natural orlegalpersons.G/VAL/N/1/BGR/1
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INSTRUCTION No2
from 12March 1996, concerning theparticulars ofthecustoms value
Art.1. Theinstruction establishes (determines) therules, concerned completion, lodging and
acceptance ofthedeclaration ofparticulars relating tocustoms value ofimported goods, fromcustoms
authorities.
Art.2. (1)Declarationofparticularsrelatingtocustomsvalue(DCV-1)-annexIatoArticle5a
oftheDecree onthecustoms control ontheimported goods (adopted withRegulation No59/1991,
aslastamended inState Gazette 17and22/1996), shallbemade where itisnecessary toestablish
acustoms value forthepurposes oftheapplication ofRegulation 39/1996 onthedetermining ofcustoms
value ofimported goods inBulgaria.
(2) Ifnecessary todeclare more thanthree different goods, thecontinuation sheets shall
beused(DCV -2).
(3) ThedeclarationshallbedrawnupinwrittenconcertedwithGeneralCustomsDirectorate
form DCV -1andcontinuation sheets DCV -2.
Art.3. Customs authorities maywaive therequirement ofadeclaration inaform, referred
to(specified) inArticle 2,where thecustoms value ofthegoods cannot bedetermined under the
provisions ofArticle 1ofRegulation 39/1996. Insuchcases thecustoms authorities shallrequire from
thedeclarant tofurnish additional information forthepurpose ofdetermining thecustoms value under
Article 2to6ofthesaidRegulation.
Art.4. Except where itisessential forthecorrect application ofimport duties, thecustoms
authorities shallwaive therequirement ofallorpartoftheparticulars tobefurnished inthedeclaration
under Article 2,inthefollowing cases:
1. Where thecustoms value oftheimported goods inaconsignment doesnotexceed theequivalent
inlevaof1000 $,provided thattheydonotconstitute splitormultiple consignment from thesame
consignor tothesame consignee;
2. Where thecustoms duties arenotchargeable pursuant toexisting regulations ondutyexemptions
ontheimport ofgoods;
3. Where theimportations involved areofanon-commercial nature.
Art.5. (1)Incaseofcontinuing deliveries ofgoods supplied byoneandthesame seller tothe
same buyer under same commercial conditions, thecustoms authorities maywaive therequirement
thatallparticulars under Article 2befurnished insupport ofeachandevery customs declaration.
(2) Inthecases under paragraph 1,thecustoms authorities require allparticulars under
thedeclaration ofthecustoms value when andwhere theconditions change andatleastonceinthree
months.G/VAL/N/1/BGR/1
Page13
DECLARATION OFPARTICULARS RELATING TOCUSTOMS VALUE
DCV-1
1.SELLER (Name andaddress) FOR OFFICIAL USE(NOTES OFTHE CUSTOMS OFFICER)
2.(a)BUYER (Name andaddress)
2.(b)DECLARANT (Name andaddress)
IMPORTANT NOTE
Bysigning andlodging thedeclaration thedeclarant accepts
responsibility fortheaccuracy andcompleteness oftheparticulars
given onthisform andonanycontinuation sheets lodged withit
andtheauthenticity ofanydocument produced insupport. The
declarant alsoaccepts responsibility tosupply anyadditional
information ordocument necessary toestablish thecustoms value
ofthegoods.3.Terms ofdelivery
4.Number anddateofinvoice
5.Number anddateofcontract
6.Number anddateofanyprevious adopted customs decision concerning boxes 7to9 Enter "X"where
applicable
7.(a)Arethebuyer andseller RELATED PERSONS inthesense ofparagraph 2ofAdditional provisions
ofRegulation No.39/96 (if"NO" gotobox8)YES NO
(b)Didtherelationship INFLUENCE theprice oftheimported goods? YES NO
(c)(Reply optional) Does thetransaction value oftheimported goods CLOSELY APPROXIMATE to
thevalue mentioned inArt.1(2)2 ofRegulation No.39/96. If"Yes" givedetails:YES NO
8.(a)Arethere anyRESTRICTIONS astodisposition oruseofthegoods bythebuyer other than
restrictions which:
-areimposed orrequired bylawandrespective administrative acts
-limitthegeographical areainwhich thegoods mayberesold, or
-donotsubstantially affect thevalue ofthegoods?YES NO
(b)Isthesaleorprice subject tosome CONDITION ORCONSIDERATION forwhich avalue cannot
bedetermined withrespect tothegoods being valued?
Specify thenature oftherestrictions, conditions orconsiderations asappropriate:
Ifthevalue ofconditions orconsiderations canbedetermined indicate theamount inbox11(b)YES NO
9.(a)AreanyROYALTIES andLICENCE FEES related totheimported goods payable either directly or
indirectly bythebuyer asacondition ofthesale?YES NO
(b)Isthesalesubject toanarrangement under which partoftheproceeds ofanysubsequent RESALE
DISPOSAL orUSEaccrues directly orindirectly totheseller?
If"YES" toeither ofthese questions, specify conditions andifpossible indicate theamounts in
boxes 15and16YES NO
NOTES TOBOX 7
PERSONS SHALL BEDEEMED TOBERELATED ONLY IF:
1.theyareofficers ordirectors ofoneanother 'sbusinesses;
2.theyarelegally recognized partners inbusiness;
3.theyareemployer andemployee;
4.anyperson directly orindirectly owns, controls orholds 5%ormore
oftheoutstanding voting stock orshares ofbothofthem;
5.oneofthem directly orindirectly controls theother;
6.bothofthem aredirectly orindirectly controlled byathirdperson;
7.together theydirectly orindirectly control athirdperson;
8.theyaremembers ofthesame family.10.(a)Number ofcontinuation sheets DCV-2
-----------------------------------------------------------------------
10.(b)Place:
Date:
Signature andstamp:G/VAL/N/1/BGR/1
Page14
FOR OFFICIAL USE(NOTES OFTHE CUSTOMS OFFICER) Good Good Good
1 2 3
A.
Basis of
calculation11.(a)Price inCURRENCY OFINVOICE (Price actually paidorprice
payable forsettlement atthematerial timeforvaluation for
customs purposes)
(b)Indirect payments -see8(b)
(Rate ofexchange forcustoms purposes ..............................)
12.Total AinLEVA
B.
ADDITIONS
Costs inLEVA
notincluded
inA13.Costs incurred bythebuyer:
(a)Commissions, except buying commissions
(b)Brokerage
(c)Containers andpacking
QUOTE
BELOW
previous
customs
decisions
concerning some
oftheboxes14.Thevalue, apportioned asappropriate ofgoods andservices supplied
bythebuyer freeofcharge oratreduced costforuseinconnection
withtheproduction andsaleforexport oftheimported goods
(a)Materials, components, parts andsimilar items incorporated in
theimported goods
(b)Tools, dies, moulds andsimilar items usedintheproduction of
theimported goods
(c)Materials consumed intheproduction oftheimported goods
(d)Engineering, development, artwork, design work andplans and
sketches undertaken elsewhere thaninBulgaria andnecessary for
theproduction oftheimported goods
15.Royalties andlicence fees-seebox9(a)
16.Thevalue ofanypartoftheproceeds ofanysubsequent resale,
disposal oruseoftheimported goods thataccrues directly or
indirectly totheseller -seebox9(b)
17.Costs ofdelivery:
(a)Transport totheplace ofthegoods intoBulgaria
(b)Loading andhandling charges associated withthetransport ofthe
imported goods totheplace ofintroduction intoBulgaria
(Place ofintroduction .....................................................)
(c)Insurance
18.Total "B"(13+14+15+16+17)
C.
DEDUCTIONS
Costs inLEVA,
INCLUDED
IN"A"19.Costs oftransport afterarrival atplace ofintroduction
20.Charges forconstruction, erection, assembly, maintenance or
technical assistance undertaken afterimportation
21.Other charges (specify)
.......................................................................................
.............................................................................................
22.Customs duties andtaxes payable inBulgaria byreason ofthe
importation orsaleofthegoods
23.Total "C"(19+20+21+22)
24.DECLARED CUSTOMS VALUE (A+B-C)
*Where amounts arepayable inFOREIGN CURRENCY, indicate inthissection theamount inforeign currency andtherateof
exchange forcustoms purposes byreference toeachrelevant element oritem.
BoxItem Amount Rateofexchange