Indirect Taxation Authority is responsible for the collection of all customs duties.
With European Union customs rates will be reduced, depending on the type of products, to 90%, 75% or 50% of the previous rate, while customs rates will be completely eliminated for some products.
The reduction of import customs rates is valid only for goods originating from the EU, not all the goods being imported from EU. Customs protection is still provided for agricultural products for which customs rates will mostly be paid as previously.
Equipment being imported as part of share capital is exempt from paying customs duties. This exemption does not refer to passenger vehicles, slot and gambling machines.
In order to enjoy this benefit, the foreign investor should submit a written request for exemption from paying import duties to the competent customs authority (according to the place of seat of the company) along with the following documents:
- contract or other relevant document about the investment on the basis of which the equipment is being imported,
- proof of registration of the foreign share (equipment) at the competent authority,
- specification of equipment with tariff number, tariff mark (with quantity indication), single and total value, certified by the investor,
- statement of the investor that the equipment is not older than 10 year age limit,
- certificate of the competent institution confirming that the imported equipment complies with the environmental and employment protection standards.
The Customs Office issues a decision within 15 days upon submission of the request.
 The procedure is regulated by the Decision on exemption from paying import duties for equipment that represents share capital of a foreign investor (issued by Council of Ministers)