IMPORT

Any foods may be moved through checkpoint, import/export of which in and out of customs territory of Georgia is not prohibited.

Exceptions

• Import of consumer and/or household goods intended for economic activities is allowed only by vehicle through checkpoint opened for road traffic.
• Movement of any goods (other than a movement by a natural person) through checkpoint “Kazbegi” is allowed only with the consent of the Customs Department.
• Import/export of the scrap in the customs territory of Georgia is allowed only by rail and sea transport, through the relevant checkpoint.
• If the consent of the Customs Department exists, import/export of scrap is allowed by road transport.
• Import/export of the goods in and out of the customs territory of Georgia with the consent of the Revenue Service may be carried out through the other place in addition to checkpoint. In that case if inspection of goods is impossible at checkpoint, vehicles moving the goods are subject to marking and moves to customs terminal or customs warehouse or other temporary storage place with the testimony, where the goods shall be examined.

Customs clearance of goods imported with the number and in the value of more than tax-free minimum and/or for economic purposes may be made:

✔ In advance, or

✔ Upon importation of goods − at checkpoint, or

✔ After importation on the place of customs clearance or on the other place selected by declarant.

Places for customs clearance of goods imported with the number and in the value of more than tax-free minimum and/or for economic purposes are:

✔ Economic zone (CCZ) – Tbilisi

✔ Economic zone (CCZ) – Tbilisi2

✔ Economic zone (CCZ) – Batumi

✔ Economic zone (CCZ) – Airport

Clearance division:

✔ Documentary checks and goods clearance department of Gold list participant;

✔ Rail transport clearance section;

✔ Telavi department;

✔ Akhaltsikhe department;

✔ Kutaisi department;

✔ Rustavi department.

Where and how import of goods is declared?

By customs declaration.

On the goods imported by natural person:

✔ By simplified customs declaration;

✔ By customs declaration of individual.

Import of vehicles – in registration offices of Service Agency of MIA:

✔ By customs declaration of vehicle.

What kind of goods is possible to be made at checkpoint?

Import of the following goods is possible to be made at checkpoint:

• Goods imported by air transport baggage and/or hand luggage, which is declared in import commodity operation;

• Goods in amount of 10 000 GEL moved by a person at Georgian checkpoint (except the checkpoints “Samtatskaro”, “akhkerpi”, “gardabani” and “mtkvari”), which is declared in import commodity operation;
• Import of goods in amount of 15 000 GEL corresponding to 28th-97th groups (except for the 87th group) of foreign economic activity National commodity nomenclature by a natural person entering in Georgia after staying abroad in duration of more than 6 months periods, which is not intended for economic activity, but for a diplomatic officials cause by business trip with the rule of rotation from diplomatic representation or consular department of Georgia abroad – in addition to import of goods intended for his personal use (one vehicle, refrigerator, computer and TV-set per family);
• Import of goods (including furniture, household goods, one vehicle per family) at the time of entering in Georgia of permanent residence (confirmed by relevant document from the Ministry of Justice of Georgia), which is not intended for economic activity;
• Goods to be exported with commodity operation by a person from customs territory of Georgia, which according to established rule is declared orally or with customs declaration of a natural person or simplified customs declaration or in a way of submitting invoice; in case of leaving Georgia by a natural person for permanent residence, personal items (except for vehicles), furniture and household goods;
• Goods in the value of less than 3 000 GEL declared in goods operation of external processing;
• Processed goods declared in import, which is obtained in accordance with the goods in the customs value of less than 3 000 GEL declared in goods operation of external processing as a result of processing the goods declared in goods operation of external processing;
• Returner goods declared in import, which were exported from the customs territory of Georgia in a way of submitting the simplified customs declaration or a bill of lading or by verbal declaration in case of excisable goods subjecting to mandatory documentary stamp marking;
• In case of entry of a non-resident natural person in the territory of Georgia temporarily (for a business trip or under a labor agreement), goods imported for personal use;
• Other goods imported together with vehicles by container in checkpoint “Batumi Port” or checkpoint “poti and Kulevi post and poti free Industrial Zone”.
• Goods imported by truck by passing checkpoint “Kartsakhi construction zone” or “kartsakhi” in the customs territory of Georgia, which is intended for construction of railway tunnel in the section of new railway line “Akhalkalaki-Kars” of “baku-Tbilisi-Kars” in Georgia stipulated by the agreement concluded between the governments of Georgia and the Republic of Turkey on “promotion for Construction of railway tunnel in the section of new railway line “Akhalkalaki-Kar” of “Baku-Tbilisi-Kars” in Georgia”.

Who fills up the customs declaration?

Declarant, if:

1) an entity makes a declaration in his own name;

2) an entity has a possibility to connect to relevant server and access to “Asycuda” and/or “Oracle”, if;

a) a customs declaration is not within the powers of the tax authority or other entity in accordance with the tax legislation of Georgia;

b) a representative has a possibility to connect to relevant server of the Revenues Service and access to “Asycuda” and/or “Oracle” and /or Automated Data System of special cargo customs declaration.

Tax authority:

a) when declarant or his representative refers to the Customs Department regarding filling up the customs declaration;

b) for goods imported by post. At the time of importation of goods by air transport luggage and/or hand baggage intended for import commodity transaction, when the declarant or his representative refers to the tax authority regarding simplified customs declaration, authorized person of tax authority registers electronically and prints the declarant’s application, while the declarant is able to print the simplified customs declaration from website of Revenue Service, through bar-code and a unique number fixed in the application.

Filling up and submission of the simplified customs deceleration for the other goods imported together with vehicles by container in checkpoint “Batumi Port” or checkpoint “Poti and Kulevi ports and poti free industrial zone” or economic zone “Poti” or the clearance section of goods relocated by rail transport of the customs department clearance division will be possible via pay-boxes through document management system.

Activities to be taken in the event of accidents or fore-majeure:

✔  At the time of accident or force majeure circumstances, a person failing to fulfill the legal requirements must inform (if it is possible within force majeure processes) the tax authority about such circumstances and follow its instructions.

✔ Competent authority shall draw up the protocol on the goods destroyed as a result of accident and force-majeure and the remains and scraps resulting from destruction are subject to relevant headings or disposal operations or destruction.

✔ The costs for fulfillment of above-mentioned requirements shall be paid by a person authorized on goods/vehicle.

 

What kind of taxes are to be paid by a person on the import of goods?

In consideration of classification of goods, the following payments shall be arisen to a person on the import of goods:

✔ Import tax – 0;5;12 percent or fixed rate of the customs value (pursuant to Chapter 18 of Article 197 of Tax Code);

✔ Value added tax (VAT) – 18%; 18% of import amount (pursuant to Article 169 of Tax Code);

✔ Excise – Rate is differentiated (pursuant to Article 188 of Tax Code);

See commodity codes in a search engine or the Tax Code