EORI (Economic Operators Registration and Identification) is a registration number required for every economic operator or natural person performing customs activities in the EU.
Why is it necessary?
1. Without an EORI number, official import, export, transit, or customs warehousing cannot be performed.
2. It is required by customs for the identification of the person/company.
How is it done?
1. Registration is done through the electronic system of the Customs Agency in Bulgaria.
2. An electronic signature is required.
3. After submitting an application, a unique EORI number is issued, valid throughout the EU.

Importation refers to the introduction of goods from a country outside the European Union into the territory of Bulgaria (or another EU member state).
Key points: Customs clearance is required. Customs duties, VAT, and excise duty (if applicable) are usually payable. It can be done by companies and individuals. An EORI number is required.

ENS Declarations (ICS2) for Entry into the European Union
We prepare and submit ENS declarations (Entry Summary Declaration) via the ICS2 system on behalf of international carriers, freight forwarders, and logistics companies transporting goods to the European Union.
In accordance with European Union customs legislation, all goods imported into or transiting through the EU must be pre-notified via the ICS2 (Import Control System 2) system. Based on the ENS declaration, EU customs authorities conduct an automated risk analysis and decide whether the cargo may proceed.
What has changed in EU legislation
ICS2 is a new pan-European supply chain security control system established under the Union Customs Code.
As of February 3, 2026, the European Commission mandated the use of ICS2 v3 messages and discontinued support for the previous v2 version. After this date, declarations submitted in the old technical formats are no longer accepted by the EU system.
Temporary transition periods (derogations) were in effect for certain EU member states, related to the implementation of road transport and the transition to the new transit architecture. However, as of June 1, 2026, the final phase of ICS2 implementation for road transport was completed, and the old ICS1 system was permanently decommissioned.
This means that currently, the entry of goods into the territory of the European Union without a correctly

Re-export refers to the export of goods that have previously been imported without having been significantly processed or used in the country.
When is it used?
1. When goods are rejected after import.
2. For temporary imports (e.g., for exhibitions).
3. No customs duties or VAT are payable if the paperwork is completed correctly.

Transit is a customs procedure that allows goods to move through the territory of one or more countries without paying customs duties and taxes in those countries, until they reach their final destination.
Types of transit:
1. External transit (T1): For goods that do not originate in the EU.
2. Internal transit (T2): For goods from the EU passing through countries outside the EU.
Purpose: Facilitates international trade and logistics.