Възникване на вносно митническо задължение
Occurrence of Import Customs Obligation

Summary/Abstract: The international exchange of goods and the import and export of goods from and on the territory of the Republic of Bulgaria in particular puts forward a number of issues related to the occurrence of an import customs obligation. It is of significant importance is to clarify when this particular obligation occurs; who is the person who bears the obligation; for what duty and charges are paid with equal effect; where is the place where this obligation occurs. These issues are the topic for the present study.

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