Information update date: 24 May 2012

Customs  Department of Legal Entity of Public Law Georgia Revenue Service Charter

General provisions 

1. Customs  Department (hereinafter referred to as Department) of Legal Entity of Public Law Georgia Revenue Service  (hereinafter referred to as Revenue Service) represents a structural unit of  Georgia Revenue Service.
2. Director General/Supervising Deputy Director General of Revenue Service undertakes general supervision of the Department activities.
3. In its activities Department is governed by the Constitution of Georgia, international agreements, Tax Code of Georgia, other standard acts of Georgia and this Charter .
4. The Department has a stamp.
5. Legal address of the Department is: 16, V. Gorgasali St., Tbilisi, Georgia

Legal Basis for Department Activities

Constitution of Georgia, Tax Code of Georgia, Law of Georgia “on Revenue Service”, Regulation on the Ministry of Finance of Georgia, Charter on Revenue Service, orders by the Minister of Finance of Georgia, individual administrative and legal acts issued by Director General of the Georgia  Revenue Service, this Charter and other legislative and statutory standard acts of Georgia represent legal basis for Department activities.

Relationship of the Department with Third Parties

1. Department is a tax agency incorporated in Georgia Revenue Service.
2. When fulfilling its functions the Department acts on behalf of the State.
3. Department is independent in fulfilling its duties and as necessary it collaborates with other public authorities.

Delegation of Authority

1. When solving certain issues  Head of the Department may delegate authority to an employee of the Department.
2. In compliance with a rule prescribed by the Law of Georgia Department employee is not allowed to delegate  the imposed to him/her liability or designated authority to another employee.

Department Functions

1. Within its jurisdiction the Department ensures:
a) State supervision of subject goods and registration of vehicles and relocation control;
b) Undertaking trading policy measures and state control at Border Crossing Points ;
c) making appropriate records in travel documents and registering the information referring to an individual, a vehicle and/or goods in automated database of the Ministry of Home Affairs when   crossing Georgian state border;
d) In compliance with a law of Georgia “Referring to Facilitation of Eradication of Illegal Income Legalization” identification of persons conveying cash, cheques and other securities subject to monitoring;
e) Within the competence  undertaking  border measures  connected  intellectual property rights ;
f) Provided that  stationary monitors detect radiation alarm from Border Crossing points  taking statutory measures;
g) Sanitary-quarantine control, state veterinary border-quarantine, state phytosanitary border-quarantine control, cooperation on the above matters with appropriate establishments, international organizations and authorized bodies of foreign states, facilitation of project implementation and participation in it;
h) within the competence of Georgia Revenue Service     issuance,  amendment and abolition  of the permit for   export, import, re-export or transit  of  products subject to veterinary control, import of phytogenous products subject to phytosanitary control dual-use goods;  import and export  of  medications  subjected to  special control;   import of  non-iodized salt;    export,  import, re-export and introduction from the sea of the species,  their parts and derivatives listed in Annexes of  “ the Convention on International Trade in Endangered Species of Wild Fauna and Flora,” (CITES); Also processing  registry of permits (19.12.2011 N11688)
 i) Within Competence of Georgia Revenue Service  issuing,  amendment and abolition   of phytosanitary certificate and re-export phytosanitary certificate, veterinary certificates used for exporting animals, livestock raw materials and products and hygiene certificate for foodstuff and foodstuff tare;
i1)  coordination of  issuance of the  certificates of origin  by the structural entities/and  their sub-units of Georgia  Revenue Service when   exporting the goods.
j) Implementation and use of state control special facilities (including scanning, utility dogs and etc.) towards goods and/or vehicles under state supervision,   providing appropriate response to the received information;
 k) Classification of pharmaceutical products tax inventory forms and their electronic versions and providing them to a state official establishment integrated in the administration field of the Ministry of Labour, Health and Social Affairs of Georgia – medical activities state regulatory agency;
l) Cooperation with law enforcement authorities by deliveries subject to state control;
m) Coordination of electronic circulation of documents between state authorities to issue permits for products subject to export control by means of automated (computer-aided) system “Tracker 7” operating within the framework of export control and border security program aimed at making provisions for issuing permits according to single window principle;
n) Control of compliance with permit conditions by free-trade point operation permit holder in free trade point located in control zone by the Georgian  border; (1.11.2011 N 9743)
o) Service associated with carrying out  commodity operations in Border Crossing Points;
 p) In the course of clearance of goods and/or conduct of legislation violation case at Border Crossing Point  undertaking goods expert examination to determine goods quantity, composition and basic features and identify goods tariff cost in statutory cases as per national product assortment of foreign economic activities aimed at identification of  commodity code;
q) Elaboration of draft preliminary decision of Revenue Service on the basis of a written application (request) by an individual (interested party) relative to identification of commodity code or country of origin according to national product assortment of foreign economic activities towards goods subject to registration;
 r) Processing information related to legislation violations detected in control zone with the purpose of posting it in the Information Consultation System (CEN, e-CEN) of World Customs Organization (WCO);
s) Tax registration of non-resident taxpayer individuals;
t) Tax and administrative legislation violation records management;
u) Carrying out online coordination and permanent monitoring of ongoing activities  of tax service;
v) Analyzing monitoring results and, as necessary, providing information to appropriate bodies with the objective of queues elimination and improvement of tax service quality;
w) To allow and suspend   access to Georgia Revenue Service automated (computer-aided) database systems for Department’s authorized personnel;
x) Control of road use charge payment, issuing road use charge cards to a person selling the cards, control of issued cards registration and sale;
x1) Implementation of administrative proceeding in connection with defining necessary conditions for making a free zone; (30.06.2011 N3539)
y) Within the competence  reviewing the correspondence received from a taxpayer, his/her representative and other interested party;
z) Fulfilling other tasks assigned by  management of the Service.
2. Within its jurisdiction Department makes provisions for elaboration of draft proposals on legislation improvement, appropriate standard acts, instructions, method guidelines and procedure manuals and further submission to Legal Department of Revenue Service.
3. Within their jurisdiction Department structural units make provisions for elaboration of conclusions associated with consideration of the existing complaints by the Ministry of Finance of Georgia  or of the current tax  disputes or other cases in Georgia  Revenue Service and provision of the appropriate materials and documentation to the Dispute Resolution Board existing  by the Ministry of Finance of Georgia or to the Disputes  Department of Georgia  Revenue Service.  

Department Management

1. The Department is headed by  Head of Customs Department (hereinafter referred to as head of the Department ) who is nominated by Director General of Georgia Revenue Service and is designated and dismissed from the  duty by the Minister of Finance of Georgia.
2. Head of the Department has deputy heads  who are  designated and dismissed  from the positions by the Director General of Georgia Revenue Service.
3. Other employees of the Department are designated  and dismissed from  the positions by the Director General of Georgia  Revenue Service
4. Head of the Department within his/her competence:
a) Takes decisions, acts on behalf of the Department, represents the Department in relations with other governmental authorities;
b) ensures  compliance with  legislative and secondary acts of Georgia ;
 c) Undertakes management, coordination and supervision of   the activities of the structural units of the Department;  If necessary issues individual administrative and legislative acts relative to fulfillment of appropriate functions by the corresponding structural unit and Department employees;
d) Makes proposals on encouragement (reward) or imposition of the disciplinary responsibility to the  personnel of the Department
e)  Is accountable to Director General of Georgia Revenue Service;
f) Issues individual administrative and legislative acts;
g) Alters, invalidates or cancels decisions taken by authorized employees of the Department,  that do not comply  or are inexpedient  with the legislation of Georgia;
h) decides to allow  and suspend   access to Georgia Revenue Service automated (computer-aided) database systems for Department’s authorized personnel
i) Exercises other authority in compliance with the Georgian legislation.
5. In case of absence of  the Head  of the Department,   his/her duties are executed by one of Deputy Heads of the Department in  accordance with the  decision of the  Director General of Georgia  Revenue Service.

Department Structure

1. Structural units of the department are:
a) Logistics Division;
 b) Analysis and Methodology Division;
c) Monitoring and risk management Division; (19.12.2011 N11688)
 d) Sanitary, Phytosanitary and Non-Tariff Measures Division;
e) “Sadakhlo” Border Crossing Point;
f) “Red Bridge” Border Crossing Point;
g) “Akhkerpi” Border Crossing Point;
h) “Gardabani and mTkvari” Border Crossing Point;
 i) “Guguti” Border Crossing Point;
j) “Lagodekhi” Border Crossing Point;
k) “Samtatskharo” Border Crossing Point;
l) “Khazbegi” Border Crossing Point;
m) “Vale” Border Crossing Point;
n) “Ninotsminda” Border Crossing Point;
o) “Sarpi” Border Crossing Point;
p)  Withdrawn  (16.01.2012 N410)
q) “Kutaisi and Senaki Airports and Kutaisi Free Industrial Zone” Border Crossing Point; (9.08.2011 N 6366)
r) “Batumi Airport” Border Crossing Point;
s) “Batumi Port” Border Crossing Point;
t) “Poti and Khulevi Ports and Poti Free Industrial Zone” Border Crossing Point; (9.08.2011 N 6366)
 u) Withdrawn (9.08.2011 N 6366)
v) Withdrawn (9.08.2011 N 6366)
w) “Tbilisi Airport” Border Crossing Point.
2. Expertise  Division  is a structural subdivision of “Tbilisi Airport” Border Crossing Point.