Customs warehousing
The whole legal environment for the free zones is created by the following legal acts:

1 Decree 224/1987 and The Rules and Regulations for its Applying
2 The Customs Law - Part III, chapter 19 and the Regulations for Applying the Customs Law- Part V, chapter 47
3 The Excise Law, § 2; the Value Added Tax Law, art. 59; Directions of the Central Taxation Directorate - 06/12.02.1996; Directions of the Central Taxation Directorate - 35/15.12.1993 to the Ministry of Finance; Directions No D-24-05-0006/02.06.1995 of the Ministry of Finance concerning the usage of sites in the free zones; Agreements between the Governments of the Republic of Bulgaria and the Republic of Romania and the Republic of Turkey for mutual cooperation in the customs activities.

To summarize, according to the Bulgaria Customs Law, all kinds of activities and services of industrial and trade character are allowed in the free zones and warehouses.