In other words, cash (> €10,000) carried across the Bulgarian border to or from another EU country is declared, but only if specifically requested by the customs authorities.

Very clear – the bearer of the cash should NOT complete a declaration unless specifically asked to do so by a customs officer!

If the bearer is nevertheless asked to declare the amount of the funds carried, he should do so. Pursuant to Article 10b par. 3 of the Currency Law, he will not fulfil his obligation to declare if he refuses to complete a declaration (after being expressly requested to do so), if he gives false or incomplete information or if he cannot show the amount carried.

This is the question to which the Currency Law does not give a clear answer!

Subject to declaration?

On the one hand, the cash is declarable upon request by the customs authorities. That is to say, it is still declarable, albeit conditionally, subject to a future uncertain event.

Not subject to declaration?

But on the other hand, cash is not declarable before the declaration is requested by the customs officer. That is, if the bearer has reached the green corridor and is not asked to declare the cash at that point, it is NOT declarable at that particular point.

Schrödinger’s Cat and Currency Law

In this case, the problem of Schrödinger’s Cat appears (see Alexander Dobrinov’s article on bitcoin). That is, we cannot say for sure whether something is the case before some condition has happened. A paradox of quantum mechanics in the Bulgarian legal framework!

It is clear from all of the above that it is extremely important whether the cash is declarable or not. Because from this it follows through which corridor the bearer has to pass. If the funds are not declarable they go through the green corridor, if they are declarable they go through the red corridor.

Our opinion is that if the bearer is not requested to declare the cash at the time of passing through the green corridor, then it is not declarable and passing through the green corridor is justified under Art. 10d, par. 1 of the Currency Law.

On a different interpretation of the law, however, it could be assumed that the legislature did provide that the cash is subject to declaration, albeit on express demand. If the holder passes through the green corridor, he is to some extent misleading the customs authorities, thereby hoping not to be asked to declare the money. After all, it is when passing through the customs corridors (green or red) that the customs authorities have the best control over travelers and can exercise their powers, including requesting a declaration under Article 10b, par. 2 of the Currency Law.

Criminal liability?

The case is extremely important, because in addition to the hefty administrative penalties, it is even possible to incur criminal liability. According to Art. 10d, par. 3 of the Currency Law:

In cases where the cash being carried across the border is declarable but the bearer has passed through a green corridor (“nothing to declare”) or has verbally declared this when passing through a customs office where two corridors are not used, this shall be considered as misdeclaration.

In our view, it is questionable whether criminal liability for false declaration under Article 313 of the Bulgarian Penal Code could be incurred in this situation. However, bearers of cash should be extremely careful.