Legal Alert-Amendments to Community Customs Code-Regulation 273-2009

  1. Who is responsible for lodging the ENS

The operator of the active means of transport on or in which the goods are brought into the customs territory of the Community is responsible for the lodging of an ENS. The operator (or


“the carrier”) is the person who brings, or who assumes responsibility for the carriage of the goods into the customs territory of the Community. Another person can lodge the ENS only with the knowledge and consent of the operator, in which case the operator remains responsible for the lodging of the ENS.

Any person or legal entity that lodges the ENS with the Bulgarian customs shall have:

  • an EORI number and
  • a registration for electronic submission of customs documents on the site of the National Customs Agency: > E-Customs > Systems > Registration – this registration requires an electronic signature of the person or legal entity that shall submit the ENS.
  1. Exceptions to the lodging of the ENS

Art. 181c of Regulation 2454/93 describes the goods for which an ENS shall not be lodged. These include inter alia:

  • electrical energy;
  • goods entering by pipeline;
  • letters and postal consignments;
  • goods contained in travellers’ personal luggage;
  • goods for which another customs declaration shall be submitted;
  • goods under another Act or Convention of the EU or the UN, etc.
  1. Time limits for lodging the ENS

Time limits for lodging of the ENS vary according to the means of transportation and the duration of transportation carrying the goods in to the customs territory of the Community:





This Legal Alert has been prepared by DELCHEV & PARTNERS for information purposes only and does not constitute legal advice.  This information is not intended to create, and receipt of it does not constitute, an attorney-client relationship.  Readers should not act upon this without seeking professional counsel.