Decree 277 gazetted:
Art. 57 allows deferred payment of tax for centralized clearance upon import of goods. To qualify:
- The taxable person must hold a permit for centralized clearance issued under Union customs legislation.
- On the import date, the person must have an identification number under Art. 94, para. 2, entered in the authorization for centralized clearance.
- The person should possess a permit for deferred payment of import duties, issued or agreed by customs authorities in the country, in accordance with Union customs legislation.
Declaration and Charging Process:
- Customs declaration for centralized clearance must declare permit and authorization numbers.
- The method of payment, code “E” for deferred payment, is specified in Commission Implementing Regulation (EU) 2021/235.
- Customs authorities charge the tax during centralized clearance and record the amount according to customs liability procedures.
Order of Tax Payment:
- The person under Art. 57e must pay the tax for the relevant period no later than the 16th of the month following the month of customs declaration acceptance in accordance with Art. 90.
Art. 57 is . Deferred payment of the tax for centralized clearance upon import of goods may be applied by a taxable person who holds a permit for centralized clearance of goods issued under the conditions and in accordance with the customs legislation of the Union and on the date of import meets the following conditions at the same time :
1. has an identification number under Art. 94, para. 2, issued in the country, and this number is entered in the authorization for the centralized clearance of goods;
2. holds a permit for deferred payment of import duties, issued or agreed by the customs authorities in the country under the conditions and in accordance with the customs legislation of the Union.
Declaring and charging the tax with deferred payment in case of centralized clearance when importing goods
Art. 57 years old . (1) In the customs declaration for centralized clearance upon importation of goods, the following shall be declared:
1. permit number for centralized processing for import of goods, issued under the conditions and in accordance with the customs legislation of the Union;
2. authorization number for deferred payment of import duties, issued or agreed by the customs authorities in the country under the conditions and in accordance with the customs legislation of the Union;
3. method of payment, code “E” for delayed or delayed payment according to Annex B, Title II of Commission Implementing Regulation (EU) 2021/235 of February 8, 2021 amending Implementing Regulation (EU) 2015/ 2447 regarding the formats and codes of the common data requirements, certain rules regarding monitoring and the customs office competent to place the goods under the customs procedure (OJ, L 63/386 of 23 February 2021).
(2) The charging of the tax in the case of centralized clearance upon importation of goods is carried out by the customs authorities, and the amount of the tax is taken under the report according to the procedure determined for the customs liability.
Order of tax payment when applying deferred payment of tax in case of centralized clearance when importing goods
Art. 57h . The person under Art. 57e is obliged to pay the tax for the relevant period no later than the 16th of the month following the month of acceptance of the customs declaration in accordance with Art. 90.”
Source parliament.bg
