On 1 January 2014, the new GSP preferences under EU Regulation 978/2012 will start to apply.
The date of acceptance of the customs declaration for release for free circulation of the goods - by the customs authorities of the Member State of importation - determines whether a particular import will be treated under the old preferences or under the new preferences.
If the relevant customs declaration is accepted on or before 31 December 2013, the old preferences (Regulation 732/2008) will apply to the consignment.
If the declaration is accepted on or after 1 January 2014 the new preferences (Regulation 978/2012) will apply.
Source: Bulgarian Customs Agency