Import of goods in a free zone or a free warehouse – under art. 166 of Regulation (EEC) No. 2913/92 OF THE COUNCIL on the establishment of the Customs Code of the Community, free zones and free warehouses are separate parts of the customs territory of the Community or premises on it, in which non-Community goods, for the purposes of collection of customs duties and of the measures of import trade policy, are considered as located outside the customs territory of the EU. Community goods, introduced in them, may use the measures, provided for and applied to the export of goods. In order to ensure the operation of customs control, the borders, entry and control points of the free zones and warehouses are subject to customs supervision. The duration of the stay of the goods in them is unlimited. The goods exported from free zones and warehouses can be re-exported outside the customs territory of the Community or imported in the rest of it, receiving one of the rest of the customs destinations.
All kinds of activities of industrial or commercial character, as well as the provision of services, subject to observing customs legislation, are permitted in free zones and warehouses, but after preliminary notification of the customs authorities about this.
 
Re-export – this is export of non-Community goods, already imported into the customs territory of the EU, for which remaining on the territory of the Community is disadvantageous or unjustified, or in relation to the completion of a temporary regime. The formalities for export of goods and measures of trade policy are applied for re-export. An important feature of re-export is that 100 % collateral of the potential duties for goods, due in case of possible non-compliance with the provisions of the transit regime or their diversion from customs supervision, is required. The collateral is issued with an effective (deposit in BGN) or bank guarantee, issued in favour of the customs office of departure. The transit operation is not subject to collateral, when the goods are carried under the cover of Carnet TIR or Carnet ATA, because they, by their nature, constitute international warranty documents.
 
Destruction of goods – the customs authorities must be notified in advance in a written request by the person concerned about the destruction of the goods. They must attend the destruction, noting on the declaration or another document the type and quantity of waste and residues, in order to determine the taxation elements, applicable to them, when giving another customs destination.
 
Abandoning goods in favour of the state – abandonment of goods in favour of the state must also be authorized by the customs authorities. Both destruction of goods and their abandoning must not lead to any costs for the state.

All persons, who interact with the customs authorities on the territory of the Community, are obliged to make a registration for obtaining an EORI number, within the meaning of TAXUD/2008/1633 rev. 1.9

Required documents for import/ export custom formalities
Form for power of attorney for customs representation  
Registration form for obtaining an EORI number
Chapter 6 of Regulation (EEC) 2454/93 of the Commission, as amended by Regulation (EC) 312/2009 of the Commission

 
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