Отговорност на гарантиращата асоциация при нередовност на операцията ТИР
Liability of the Association-Guarantor in Case of Irregularity of TIR Operation

Summary/Abstract: The transport of foreign goods on the customs territory of the Republic of Bulgaria, without levying duty on them or being a subject to trade policy measures, is done under the custom regime ‘transit’. Customs Act stipulates that the transport may be done under cover of TIR carnet used as a transit guarantee document, issued under the regime of the Customs Convention on the International Transport of Goods under Cover of TIR Carnets. However, the normative acts currently in force do not completely regulate the rules for TIR carnets. This has led to discrepancies in the court practice on issues related to TIR. The attempt to solve them has brought some clarity, which has called for the present analysis.

• Details
• Contents