Department of Commodity Science,

University of Economics – Varna,

Bulgaria

LEYLYA IZETOVA

BOZHIDAR BAHOV

SABKA PASHOVA

July 7, 1879

Prince Alexander

I Battenberg

Prince Dondukov-

Korsakov

1889;1894 contract with England

1897- Austria-Hungary, England, Italy, France,

Serbia and Russia

1900 - Turkey

Rules of Customs in 1900

The first specific Customs Tariff of 1906

The Customs Act of 1906

Tariff for imports from 1922

1926 Administrative Bureau

Customs Act amendments

Customs agreements with Finland,Yugoslavia,

Czechoslovakia, Turkey, Poland, GDR, Austria

ATA Carnet for the temporary import of goods

(1964)

TIR Convention - 1959

Kyoto Convention - 1982

Convention on the Harmonized System 1990

1993 – Association Agreement

2000 - BICIS

2007, "National Transit Center“

2008 – Quata 2, TARIC 2, NCTS

2008 - Modernised Customs Code (MCC)

- “single window“ and “one stop shop“

2009 - EORI (Economic Operators

Registration and Identification System)

Electronic customs

Maintenance of operability of the information

systems.

- BICIS modules

The internet portal of Customs Agency

Module “Risk Analysis”

BICIS

Advantages

- easy access

- constant renewal

- tracking movement of excise goods

- E-statistics

Figure 1. Revenue from excise duty by commodity

group for 2014 and 2015 million Lev

(% share of extra EU-28 exports)

United States 20,7

China (¹) 9,5

Switzerland 8,4

Turkey 4,4

Russia 4,1

Japan 3,2

Norway 2,7

Rest of the world 46,9

(¹) Excluding Hong Kong.

Figure 3. Main trading partners for exports, EU-28, 2015

Disadvantages

- maintenance cost

- data leakage

- computer viruses

Thank you

For

Your attention

Department of Commodity Science,

University of Economics – Varna,

Bulgaria

LEYLYA IZETOVA

BOZHIDAR BAHOV

SABKA PASHOVA