On November 30, Mr. Tsveti Georgiev – Head of the Inspectorate of the National Customs Agency, and Mr. Ivaylo Zarev – State Expert at the “Customs Activity and Methodology” Directorate of the Central Customs Administration, delivered lectures to the students of the Master’s program “Customs and Tax Control”, led by Assoc. Prof. Dr. Tsvetan Madanski. The guest lectures were held within the course “Customs Control”.

Mr. Georgiev presented a lecture on the topic “Structure, Functions, Tasks, and Powers of the Customs Authorities in the Republic of Bulgaria. Prevention and Counteraction of Corruption and Other Misconduct in the Customs Administration”. The presentation was delivered professionally and examined in detail the current structure, functions, and powers of the customs authorities. The topic of preventing and countering corruption within the customs administration was also addressed.

Mr. Zarev presented on “Customs Control over Duties and the Tariff Classification of Goods”. The lecture covered the types of duties, their role in international trade, tariff measures, and trade defense instruments. The essential elements for the imposition of customs duties—namely tariff classification, customs value, and origin of goods—were clarified. The structure of the EU customs tariff and the rules for tariff classification of goods were also discussed. The concept of “customs value” and the methods for its determination were addressed.

The entire lecture material was presented with an emphasis on the control functions exercised by customs authorities. Students actively participated in both topics through discussion, which contributed to better understanding of the material.