GENERAL INFORMATION ABOUT LICENSING AND REGISTRATION OF THE PERSONS UNDER THE EXCISE DUTY ACT AND EXCISE WAREHOUSE

Upon deferredpayment of excise duty according to the respective law the levying with excise duty is temporarily postponed for commodities produced in the country or imported in the country.

The regime of deferred payment may be applied by a licensed warehouse holder upon:

1. Production of excisable goods in excise warehouse;

2. Storage of excisable goods in the excise warehouse;

3. Circulation of excisable goods;

The licensed warehouse holder shall meet special requirements envisaged by law.

For the purpose of issuance of a license for management of an excise warehouse it shall be submitted a written application to the Director of >Customs Agency, which shall contain:

1. A description of the operations, which will be performed in the excise warehouse;

2. The type of the excisable goods, which will be produced or stored;

3. The annual forecast volume of produced and/or stored excisable goods under regime of deferred payment of excise duty according to the business plan under par. 2, p.13 of art.48 of Law on Excise Duties and Excise Warehouses;

4. The annual forecast volume of the circulation of excisable goods under regime of deferred payment of excise duty;

5. A description of the systems under art.47, para 1, p.8 of Law on Excise Duties and Excise Warehouses;

6. An exact location, description and purpose of the premises of excise warehouse;

7. The type of the financial security, which will be provided;

8. The names of the officials, authorized to undersign electronic administrative documents and specimens of their signatures;

In accordance with art.48, par. 2 of the Law on Excise Duties and Excisable Warehouses the following documents shall be attached to the application:

1. Certificate of Good Standing - original or a notary-certified copy when the persons are not re-registered in accordance with the Commercial Register Act.

2. Certificate of Good Conduct (Criminal Record Certificate) for the persons representing the company and if they are not Bulgarian citizens - declaration;

3. Declaration under art.47, para 1p.3b

4. certificate for lack or availability of tax liabilities and social security contributions;

5. Declaration for lack of hard or repeated breach of tax or customs legislation;

6. license, permission or registration for performing activities, if so required by law ;

7. Title document or lease agreement for the premises of the excise warehouse;

8. Up-to-date sketch of the real property;

9. Plan of the premises in the excise warehouse with a designation of their position and purpose, the equipment and containers with their volume capacity, and also the exact position of the measurement devices;

10. The annual financial statements for the previous three years verified by a certified auditor or a specialized audit company according to the Law on Independent Financial Audit when the persons have been doing business longer than 2 years and intermediate financial report prepared as of the end of the month preceding the month of submission of the application;

11. Technical documentation for the used automated systems for reporting;

12. Technological schedule of the production process, cost norms, maximal values of technological losses, technical specification;rn13. Business plan containing information about:

a / Type of the excisable goods, which will be produced or stored in the excise warehouse;

b / Monthly average forecast quantity of the excisable goods, which will be stored - by type of goods and excise goods;

c / Maximal forecast quantity of the excisable goods, which at the same moment will be in circulation under regime of deferred payment - by type of goods and excise duty rates;

d / The production capacity for excisable goods and the maximal capacity for storage of excisable goods- by type of goods and excise duty rates;

e /(repealed - State Gazette, issue 94 of 2010, in effect from 1.01.2011)

rnf) (new - State Gazette, issue 94 of 2010, in effect from 1.01.2011) Monthly average forecast amount of excise goods released for consumption- by type of goods and excise duty rates;

g /(new - State Gazette, issue 94 of 2010, in effect from 1.01.2011) Monthly average forecast amount of goods in turnover under regime of deferred payment of due excise duty - by type of goods and excise duty rates;

14. (supplemented - State Gazette, issue 19 of 2011, in effect from 8.03.2011) Specimens of the signatures of the persons authorized to undersign electronic administrative documents and the certificates for the electronic signatures.

15. (new - State Gazette, issue 105 of 2006) Notarised copy of document certifying the personal identification code (EIK or BULSTAT number) of the persons;

16. (new - State Gazette, issue 106 of 2008, in effect from 1.01.2009) Declaration certifying that the persons are not in insolvency or liquidation.

17. (new - State Gazette, issue 95 of 2009, in effect from 1.12.2009) Annual forecast quantities of the main raw material used for the production of the excise goods, expense standards for making the end product.

18. (new - State Gazette, issue 95 of 2009, in effect from 1.12.2009) Analysis of the financial situation verified by a certified auditor or a specialized audit company according to the Law on Independent Financial Audit if the persons have been performing business activities for more than one year.

19. (new - State Gazette, issue 55 of 2010, in effect from 20.07.2010) Contract or other document with the persons- receivers of the energy goods in case of a direct delivery;

20. (new - State Gazette, issue 55 of 2010, in effect from 20.07.2010) Plan of the place for the direct delivery with designated position of the instruments for measuring and control of the energy goods being received.