LAW ON STATISTICS RELATING TO INTRA-COMMUNITY TRADE IN GOODS
In force from 01.09.2006
Prom. SG. 51/23 Jun 2006, amend. SG. 84/19 Oct 2007, amend. SG. 100/21 Dec 2010
Chapter one.
GENERAL PROVISIONS
Subject matter
Art. 1. (1) (suppl. – SG 84/07, in force from 01.01.2008) This Law regulates those public relations which are connected with carrying out statistical activities relating to intra-Community trade in goods between the Republic of Bulgaria and the Member States of the European Union, in compliance with Regulation (EC) No 638/2004 of the European Parliament and of the Council of 31 March 2004 on Community statistics relating to the trading of goods between Member States and repealing Council Regulation (EEC) No 3330/91, Commission Regulation (EC) No 1982/2004 of 18 November 2004 implementing Regulation (EC) No 638/2004 of the European Parliament and of the Council on Community statistics relating to the trading of goods between Member States and repealing Commission Regulations (EC) No 1901/2000 and (EEC) No 3590/92, and Commission Regulation (EC) No 1915/2005 of 24 November 2005 amending Regulation (EC) No 1982/2004 with regard to the simplification of the recording of the quantity and specifications on particular movements of goods.
(2) The intra-Community trade in goods comprises the movements of goods as a result of dispatches from and arrivals to the territory of the Republic of Bulgaria.
(3) Because of their specificity, and due to methodological reasons, certain goods and movements of goods can be either reported and declared in a specific way or excluded from statistics relating to intra-Community trade in goods.
(4) The specific rules which shall apply to the specific goods and movements of goods, the reference periods, the way of the reporting and declaring thereof, as well as the goods which shall be excluded from statistics relating to intra-Community trade in goods shall be determined by way of an order issued by the Council of Ministers.

Liable persons
Art. 2. Within the meaning of this Law, a liable person-operator shall be any person that carries on intra-Community trade in goods.

Chapter two.
TERMS
Territory of the Republic of Bulgaria
Art. 3. For the purposes of this Law "the territory of the Republic of Bulgaria" shall mean the customs territory of the Republic of Bulgaria.

Goods
Art. 4. (1) For the purposes of this Law, "goods" shall mean any movables, including electricity.
(2) "European Community goods" - "Community goods" shall mean those goods:
1. which are totally extracted or manufactured in the customs territory of the Community without the addition of goods from third States or territories which do not form part of the customs territory of the Community;
2. of third States or territories outside the customs territory of the Community which have undergone the customs procedure of "clearing for free circulation" in a Member State of the Community; 
3. which have been manufactured inside the customs territory of the Community only from goods referred to in item 2 or from goods referred to in items 1 and 2.
(3) "Goods in ordinary circulation between Member States" shall mean those Community goods which are dispatched from a Member State to a final or currently known destination in another Member State and which either go through the territory of the Republic of Bulgaria without stopping or the stopping thereof is due to reasons connected only with the transportation of the said goods.
(4) "Specific goods and movements of goods" shall mean industrial plants, vessels and aircraft, sea products, goods delivered to vessels and aircraft, deliveries of components, military goods, goods for or from offshore installations, motor vehicle parts, aircraft parts, as well as other goods and movements which, due to the nature thereof, require specific ways for their being reported and declared.

Clearing for free circulation 
Art. 5. The "Clearing for free circulation" constitutes a customs procedure set forth in the Customs Code of the Community, through which non-Community goods acquire the customs status of Community goods.

Value
Art. 6. (1) For the purposes of this Law, "value" shall mean the basis of taxation of the delivery, the said basis being determined within the meaning of the Law on Value Added Tax, decreased by the amount of the excise and customs duties as well as other equivalent receivables in the event that such are due.
(2) In those cases where the dispatch or arrival of goods is not connected with the occurrence of a tax event, the value shall be equal to the invoice value excluding the value added tax, or, failing this, the value shall be equal to the value which would have been invoiced in the event of any sale or purchase.
(3) In the cases of processing the value before the processing and after it shall be equal to the total amount which would have been invoiced in the event of any sale or purchase.
(4) (revoked – SG 84/07, in force from 01.01.2008)

Statistical value
Art. 7. "Statistical value" shall be the calculated value the goods have at the State border of the Republic of Bulgaria, and it shall include the additional transport and insurance costs inside the territory of the Republic of Bulgaria in the event of a dispatch, or the additional transport and insurance costs outside the territory of the Republic of Bulgaria in the event of an arrival.

Arrivals
Art. 8. "Arrivals" shall mean deliveries of goods to the territory of the Republic of Bulgaria from Member States of the Community, these being goods:
1. that are Community ones, with the exception of those which are in an ordinary circulation between Member States of the Community;
2. that prior to that time have been placed under a customs regime of active enhancement or processing under customs control in the State of dispatch and either remain under the said regime in the Republic of Bulgaria or are cleared for free circulation.

Dispatches
Art. 9. "Dispatches" shall mean deliveries of goods from the territory of the Republic of Bulgaria to Member States of the Community, these being goods:
1. that are Community ones, with the exception of those which are in an ordinary circulation between Member States of the Community;
2. that prior to that time have been placed under a customs regime of active enhancement or processing under customs control in the State of dispatch.

Reference period
Art. 10. (1) "Reference period" shall mean the calendar month during which the dispatches or arrivals of goods were carried out.
(2) In those cases where the intra-Community trade in goods is subjected to a Single Administrative Document, the reference period shall be the calendar month during which the Single Administrative Document was adopted.
(3) As far as certain specific goods and movements of goods are concerned, it is possible to apply reference periods which differ from those specified in paras. 1 and 2.

Chapter three.
AUTHORITIES CARRYING OUT STATISTICAL ACTIVITY RELATING TO INTRA-COMMUNITY TRADE IN GOODS
Competent authorities
Art. 11. The competent authorities carrying out statistical activity relating to intra-Community trade in goods shall be the National Statistical Institute, the National Revenue Agency and the Customs Agency.

Functions and powers
Art. 12. (1) The National Statistical Institute:
1. (amend. – SG 84/07, in force from 01.01.2008) shall set up and promulgate in the State Gazette the thresholds for submitting declarations within the Intrastat system as well as the types of additional information in the sense of Art. 9, Para 2 of Regulation (EC) No 638/2004 of the European Parliament and of the Council subject to being declared; 
2. shall develop and maintain the rules on the validation of data collected within the Intrastat system;
3. shall collect data regarding specific goods and movements of goods that are not declared within the Intrastat system; 
4. shall carry out the validation of all those data which have been collected or received by the other competent authorities;
5. shall provide aggregated and detailed data regarding the European databases of foreign trade;
6. shall keep all data on intra-Community trade in goods of those persons which are liable under this Law and shall maintain a register thereof;
7. shall make analyses and draw up reports on the quality of the data collected for statistics relating to intra-Community trade in goods.
(2) The National Revenue Agency:
1. shall create and maintain a system for the collection of Intrastat data;
2. (amend. – SG 84/07, in force from 01.01.2008) shall carry out control of the scope of obliged persons, and through verification and validation shall monitor the accuracy of the data collected within the Intrastat system;
3. shall provide to the National Statistical Institute the data collected within the Intrastat system; 
4. shall inform the Intrastat operators about their obligations in connection with the Intrastat system;
5. shall monitor the performance of the obligations on the part of the Intrastat operators, shall establish administrative violations and shall impose administrative sanctions under this Law;
6. (new – SG 84/07, in force from 01.01.2008) shall use the available information of intra-community trade of goods, collected or received under the order of the Law on the Value Added Tax and through the European system VIES, as additional sources of information for determining the obligations of the Intrastat operators and for the control of the reliability of the information provided through the Intrastat system.
7. (new – SG 84/07, in force from 01.01.2008) shall compare the information from the Intrastat system with information from the “Customs” Agency for the trade with the states of the Community of goods – subject of the Single Administrative Document, with the purpose of finding and removal of dubbing.
(3) At least once a month the Customs Agency shall provide the National Statistical Institute with data from the Single Administrative Document regarding operators carrying on intra-Community trade in goods which are placed under a regime of active enhancement or processing under customs control.

Chapter four.
THE INTRASTAT SYSTEM
Purpose
Art. 13. (1) The Intrastat system is used for the collection of data regarding the intra-Community dispatches from or arrivals to the territory of the Republic of Bulgaria of goods which are not covered by the Single Administrative Document.
(2) (amend. – SG 84/07, in force from 01.01.2008) The organization of working with the Intrastat system, as well as the procedure for using the latter, including the submission and acceptance of Intrastat declarations and other documents or data that are subject to being submitted and the control and correction of the submitted data shall be determined by way of an order of the Minister of Finance.

Intrastat operators
Art. 14. (1) (amend. – SG 84/07, in force from 01.01.2008) The operators liable to submit declarations within the Intrastat system are those Intrastat operators registered under the Law on Value Added Tax which carry on intra-Community trade of goods in annual volumes, expressed in value, that exceed the thresholds referred to in Art. 18, para 1, separately for each trade flow – dispatches or arrivals.
(2) (amend. – SG 84/07, in force from 01.01.2008) The National Revenue Agency shall set up and maintain a register of the Intrastat operators, including the authorized persons referred to in Art. 16, para. 1.

Obligation to submit declarations
Art. 15. (1) The obligation of the Intrastat operators to submit declarations might be:
1. annual;
2. current.
(2) The annual obligation for a certain year arises where the conditions under Art. 14 are present on the grounds of the total annual volume of intra-Community trade in goods for the preceding calendar year. In that case the Intrastat operator shall submit Intrastat declarations for the 12 calendar months of the year concerned.
(3) The current obligation for a certain year arises where the conditions under Art. 14 are present within the same year on the grounds of the accumulated monthly volumes of intra-Community trade from the beginning of the calendar year onwards. In that case the Intrastat operator shall submit declarations for all those months of the year for which the conditions under Art. 14 are present, until the end of the year.

Authorization
Art. 16. (1) (amend. – SG 84/07, in force from 01.01.2008) The Intrastat operator shall be entitled to authorize another natural person or a legal entity – to represent him before the National Revenue Agency, including the submission of Intrastat declarations and other documents or data that are subject to being submitted.
(2) The authorization shall not release the Intrastat operator from the responsibility for providing exhaustive and accurate data under this Law.

Electronic ledgers of Intrastat transactions
Art. 17. (1) (amend. – SG 84/07, in force from 01.01.2008) All operators carrying out intra-Community dispatches or arrivals of goods within the Community which are not covered by the Single Administrative Document shall maintain electronic ledgers for Intrastat transactions.
(2) (new – SG 84/07, in force from 01.01.2008) The Intrastat operators shall currently make entries in the electronic ledgers, containing the data components under the respective Intrastat declaration for each dispatch or arrival that has occurred.
(3) (new – SG 84/07, in force from 01.01.2008) The operators under Para 2, which do not have obligations for declaration under the Intrastat system, shall make entries in the electronic ledgers on-the-go, containing only information for stream, period, partner state and value.
(4) (prev. text of Para 03, amend. – SG 84/07, in force from 01.01.2008) The operators referred to in para. 1 shall submit information from the electronic ledgers at the request of the National Revenue Agency.
(5) (prev. text of Para 02, amend. – SG 84/07, in force from 01.01.2008) The National Revenue Agency shall ensure the establishment, maintenance and free provision of a software application ensuring the maintenance of electronic ledgers for Intrastat transactions and preparation of Intrastat declarations.

Declaring thresholds 
Art. 18. (1) Thresholds are specified for each of the flows – dispatches and arrivals – and these thresholds are the annual volumes of intra-Community trade in Community goods below which the operators shall not have the obligation to submit monthly declarations within the Intrastat system (excluding thresholds).
(2) (new – SG 84/07, in force from 01.01.2008) The determination of the thresholds for declaration under the Intrastat system for the following year shall be carried out on the basis of the most recent information available for the respective trade with other Member States for a period of at least 12 months.
(3) (prev. text of Para 02 – SG 84/07, in force from 01.01.2008) The thresholds referred to in para. 1 shall be annually determined in such a way that they cover a minimum of 97 per cent of the total value of the respective trade flows – dispatches and arrivals – of the Republic of Bulgaria.
(4) (prev. text of Para 03 – SG 84/07, in force from 01.01.2008) Thresholds shall be determined for each of the flows – dispatches and arrivals – and these thresholds are the annual volumes of intra-Community trade in Community goods below which the operators shall not have the obligation to declare in the monthly declarations any data regarding the statistical value of the goods (statistical value thresholds).
(5) (prev. text of Para 04, amend. – SG 84/07, in force from 01.01.2008) The thresholds referred to in para. 4 shall be annually determined in such a way that they cover a maximum of 70 per cent of the total value of the respective trade flows – dispatches and arrivals – of the Republic of Bulgaria.

Promulgation and period of validity
Art. 19. The thresholds referred to in Art. 18, as well as the data elements referred to in Art. 12, para. 1, item 1 shall be promulgated in the State Gazette not later than 31 October of the current year and shall be valid until the end of the next calendar year.

Declaring within the Intrastat system
Art. 20. (1) (suppl. – SG 84/07, in force from 01.01.2008; amend. – SG 100/10, in force from 01.07.2011) The Intrastat operators shall submit Intrastat declarations, as well as the other documents subject to being submitted, electronically and signed with an qualified electronic signature.
(2) (amend. – SG 84/07, in force from 01.01.2008) By way of an exception, in the cases of technical inability of an Intrastat operator or of the National Revenue Agency, provided for in the ordinance under Art. 13, Para 2, it shall be admissible to submit Intrastat declarations, documents or data to the National Revenue Agency.
(3) The forms of the Intrastat declarations, as well as the forms of the other documents subject to being submitted, shall be approved by the Executive Director of the National Revenue Agency.

Notifications of failure to carry out Intrastat transactions (title amend. – SG 84/07, in force from 01.01.2008)
Art. 21. (amend. – SG 84/07, in force from 01.01.2008) (1) Any Intrastat operator who for a certain period of time does not carry on intra-Community trade in Community goods which are not covered by the Single Administrative Document, may notify the Executive Director of the National Revenue Agency or a person duly authorized by the Executive Director thereof in writing and no Intrastat declaration shall be submitted for this period.
(2) The Intrastat operator shall be obligated to resume the submission of Intrastat declarations in the cases when within the period under Para 1, he has carried on intra-Community trade in Community goods which are not covered by the Single Administrative Document. The submission of such declaration shall repeal the effect of the notification under Para 1.

Terms for declaring
Art. 22. (1) The Intrastat operators shall submit the Intrastat declarations until the 10th day of the month following the reference period. 
(2) (revoked – SG 84/07, in force from 01.01.2008)

Types of Intrastat declarations (title amend. – SG 84/07, in force from 01.01.2008)
Art. 23. (amend. – SG 84/07, in force from 01.01.2008) (1) The Intrastat declarations shall be:
1. monthly declarations for arrivals or shipments;
2. correction declarations for arrivals or shipments;
(2) The Intrastat declarations shall contain entries with commercial information. When during a certain reference period the Intrastat operator does not have intra-Community arrivals or shipments, the monthly declaration shall not contain entries with commercial information (zero declaration).
(3) The correction declarations may contain entries only regarding already submitted monthly declarations without errors and inconsistencies.

Control over the reliability of data
Art. 24. (1) (amend. – SG 84/07, in force from 01.01.2008) The National Revenue Agency shall notify the Intrastat operators of any errors and inconsistencies found in the submitted Intrastat declaration.
(2) (amend. – SG 84/07, in force from 01.01.2008) In the case of non-submission or delayed submission of the Intrastat declaration or presence of errors or inaccuracy therein, the National Revenue Agency shall be entitled to request of the Intrastat operators that they should submit accounting, trading and other documents and information carriers, and should prepare reference reports for the purpose of establishing the correctness of the data declared.
(3) (amend. and suppl. – SG 84/07, in force from 01.01.2008; amend. – SG 100/10, in force from 01.07.2011) The notifications of the National Revenue Agency shall be sent by mail, by fax or by an electronic message, signed with an universal qualified signature.
(4) (new – SG 84/07, in force from 01.01.2008) The correction of errors and inconsistencies in the submitted monthly of correction declaration for the three most recent reference periods shall be made with the submission by the Intrastat operator respectively of a new:
1. monthly declaration, replacing the preceding;
2. correction declaration, containing information for correction of the entries with errors or inconsistencies in the preceding correction declaration, within 7 days from the receipt of the notification under Para 1.
(5) (new – SG 84/07, in force from 01.01.2008) The Intrastat operator shall be deemed to have performed his obligation for timely submission of a monthly Intrastat declaration, if the errors or inconsistencies have been corrected within the term under Art. 22.

Correction of data
Art. 25. (1) (amend. – SG 84/07, in force from 01.01.2008) The National Revenue Agency shall notify the Intrastat operators for the established circumstances differing from those stated for the respective reference period on the basis of additional documents and information provided by them and shall request correction declarations for the same period to be submitted by them.
(2) (new – SG 84/07, in force from 01.01.2008) In case new circumstances have arisen after submission of the monthly Intrastat declarations, the Intrastat operators shall submit correction declarations for the three most recent reference periods.
(3) The National Revenue Agency shall be entitled to make official corrections on its own to the data contained in the submitted Intrastat declarations provided that respective clarifications have been made together with the Intrastat operators.
(4) (amend. – SG 84/07, in force from 01.01.2008) When performing subsequent validation the National Statistical Institute shall notify the Intrastat operators for the need of clarifying information declared by them and shall request from them submitting new correction declarations, notifying the National Revenue Agency thereof.
(5) (new – SG 84/07, in force from 01.01.2008) The submission of correction declarations shall be made within 7 days from the date of receiving the notification under Para 1 or Para 4 or respectively - from the date of occurrence of the circumstances under Para 2.

Chapter five.
INTERRELATIONS AMONG THE AUTHORITIES
Provision of data among the competent authorities
Art. 26. (1) The National Revenue Agency and the Customs Agency shall submit to the National Statistical Institute all the available data regarding the intra-Community trade in goods, these data being needed for the performance, on the part of the National Statistical Institute, of its obligations under this Law, including the individual data.
(2) The types of data referred to in para. 1, as well as their structure, procedure and schedule for submission to the National Statistical Institute shall be determined in instructions made jointly by the President of the National Statistical Institute, the Executive Director of the National Revenue Agency and the Director of the Customs Agency.

Provision of data to the European Commission
Art. 27. The National Statistical Institute shall send the aggregated and detailed statistical data relating to intra-Community trade in goods to the Eurostat General Directorate of the European Commission in accordance with the requirements of the European Community legislation

Chapter six.
CONFIDENTIALITY. OBLIGATION TO MAINTAIN SECRECY
Limitation on using the data
Art. 28. The data and/or evidence materials collected in accordance with the procedure set forth in this Law may be used only for statistical purposes. The data regarding the flows of goods shall be disclosed provided that the subjects submitting them are kept anonymous.

Extending the confidentiality
Art. 29. (1) The Intrastat operators shall be entitled to seek extension of statistical confidentiality with regard to the Combined Nomenclature Code of the Republic of Bulgaria for certain goods forming part of the trade flow in those cases where the annual value of the respective trade of the person with countries inside the Community and outside the Community: 
1. constitutes more than 85 per cent of the total value of the foreign trade of the Republic of Bulgaria in the goods concerned and in the flow concerned for the respective year;
2. added to the annual value of another operator or other two operators, this second operator or these two other operators also seeking extension of confidentiality, constitutes more than 85 per cent of the total value of the foreign trade of the Republic of Bulgaria in the goods concerned and in the flow concerned for the respective year.
(2) The request of the operators referred to in para. 1 shall have the following attached thereto:
1. information regarding the Combined Nomenclature Code of the Republic of Bulgaria and the flow for which the extension of confidentiality is sought;
2. motivation showing the reasons for the request.
(3) The request together with the whole documentation referred to in para. 2 shall be sent to the President of the National Statistical Institute.
(4) The President of the National Statistical Institute shall render his decision on the application, either announcing the extension of the confidentiality of statistical data on foreign trade relating to the product, or disapproving the request.
(5) The decision referred to in para. 4 shall constitute an individual administrative act and it shall be possible for it to be appealed against in accordance with the procedure set forth in the Administrative Procedure Code.
(6) Once the decision on the extension of confidentiality has been taken, the disclosure of data shall have to comply with Chapter Six of the Law on Statistics.
(7) The extension of confidentiality may be revoked by the President of the National Statistical Institute:
1. on demand by the person referred to in para. 1 that has filed the request;
2. by the National Statistical Institute in those cases where the conditions laid down in para. 1 have not been met for two subsequent calendar years.
(8) Prior to the revocation of the extension of confidentiality in accordance with the procedure set forth in para. 7, item 2, the President of the National Statistical Institute shall notify the person concerned that the latter shall be entitled to challenge the decision or to file a new request within a term of 15 days following the receipt of the notification.
(9) The President of the National Statistical Institute shall send a copy of the effective decisions issued in accordance with the procedure set forth in paras. 4 and 7 to the Executive Director of the National Revenue Agency for the performance of the requirement referred to in para. 6.

Obligation to maintain secrecy
Art. 30. (1) The competent authorities implementing this Law shall ensure that the individual and personal data be kept secret and shall prevent the abuse thereof in accordance with the procedure set forth in the Law on Statistics. 
(2) The competent authorities shall be obligated to take the necessary organizational and technical measures for the performance of the requirements referred to in para. 1.
(3) Those persons who have access to information protected in law shall sign a declaration that they shall keep secret the information received and shall not use it for any other purposes except direct performance of their official duties.

Chapter seven.
PROVISIONS REGARDING ADMINISTRATIVE SANCTIONS
Art. 31. (1) (amend. – SG 84/07, in force from 01.01.2008) Those who fail to perform an obligation referred to in Art. 22, Art. 24, para 4 or Art. 25, Para 5 shall be punished with a fine or a proprietary sanction of BGN 200 to BGN 1000.
(2) (amend. – SG 84/07, in force from 01.01.2008) Those who fail to perform an obligation under Art. 21, para. 2 shall be punished with a fine or a pecuniary sanction of BGN 200 to BGN 1000.
(3) (amend. – SG 84/07, in force from 01.01.2008) Those who fail to perform their obligation under Art. 17, para 1 - 4, shall be punished with a fine or a pecuniary sanction of BGN 100 to BGN 500.
(4) Those who, upon the request of the National Revenue Agency, fail either to submit the information or to prepare the report referred to in Art. 24, para. 2, shall be punished with a fine or a pecuniary sanction of BGN 200 to BGN 1000.
(5) (amend. – SG 84/07, in force from 01.01.2008) Those who provide inexhaustive or false data in the Intrastat declarations shall be punished with a fine or a pecuniary sanction of BGN 200 to BGN 1000 depending on the impact of the said data upon the quality of the statistical information that has to be prepared.
(6) In the cases of repeated violations referred to in paras. 1 through 5 the respective sanctions shall apply in their double amount.
(7) In the cases of regular violations referred to in paras. 1 through 5 the respective sanctions shall apply in their triple amount.

Art. 32. Those officials who fail to perform their obligations referred to in Art. 30 shall be punished with a fine in accordance with Art. 53 of the Law on Statistics.

Art. 33. (1) The violations under this Law shall be established by way of records drawn up by the officials designated by the Executive Director of the National Revenue Agency. The penal warrants shall be issued either by the Executive Director of the National Revenue Agency or by officials duly authorized by the Executive Director.
(2) The establishment of violations, as well as the issue, appeal and enforcement of the penal warrants shall be carried out in accordance with the procedure set forth in the Law on Administrative Violations and Sanctions.

Additional provisions

§ 1. For the purposes of this Law:
1. "Repeated" violation shall mean a violation committed within a year of the effective date of the penal warrant with which a sanction was imposed on the violator for the same type of violation.
2. "Regular" violation shall mean a violation which is committed three or more than three times within a period of two years.
3. (new – SG 84/07, in force from 01.01.2008) "Verification" means conducting a check for errors in the information in the Intrastat declarations.
4. (new – SG 84/07, in force from 01.01.2008) "Validation" means conducting a check for consistency of the information in the Intrastat declarations through comparing them with other information and circumstances.

Transitional and concluding provisions

§ 2. (1) The Law takes effect on 1 September 2006, this date being regarded as the initial date of the reference period within the meaning of Art. 1, para. 4 and Art. 10.
(2) The obligations under this Law arise for all persons that have reached the thresholds referred to in Art. 18 as at 1 September 2006.

§ 3. The threshold for the year 2006 shall be determined and promulgated in the State Gazette not later than 31 July 2006.

§ 4. (1) It is within a period of 7 days following the date of the promulgation of this Law in the State Gazette that the Customs Agency shall provide the National Statistical Institute with the individual data of those business subjects which import and export goods.
(2) Following the initial submission of data referred to in para. 1, the Customs Agency shall provide monthly the National Statistical Institute with the individual data of those business subjects which import and export goods.

§ 5. Prior to the accession of the Republic of Bulgaria to the European Union the statistics relating to intra-Community trade in goods shall cover the dispatches of local goods as well.

§ 6. Those Community goods which as at the date of the accession of the Republic of Bulgaria to the European Union are located inside the territory of the country and have not received the status of local goods shall not be subjected to reporting for the purposes of intra-Community trade in goods.

§ 7. The implementation of the Law is assigned to the Council of Ministers.
-------------------------
The Law was adopted by the 40th National Assembly on 9 June 2006 and has the official seal of the National Assembly affixed thereto.

Concluding provisions
TO THE LAW ON AMENDMENT AND SUPPLEMENTATION OF THE LAW ON STATISTICS RELATING TO THE INTRA-COMMUNITY TRADE IN GOODS
(PROM. - SG 84/07, IN FORCE FROM 01.01.2008)

§ 17. This Law shall enter into force from 1 January 2008.