Information update date: 24 May 2012

Customs  Department of Legal Entity

Border Crossing Points 

1. functions of the  Border Crossing Points  are:
 a) Registration of goods and vehicles moving at the Georgian economic border;
b) State control of goods and vehicles moving at the Georgian economic border;
 c) Veterinary border-quarantine, phytosanitary border-quarantine and sanitary-quarantine control at the Georgian economic border;
d)In accordance to the  prescribed method defined  by the  joint order by the Minister of Home Affairs of Georgia and the Minister of Finance of Georgia making appropriate records in travel documents in the course of crossing the Georgian State border and organizing registration of information on an individual, vehicle and/or goods in automated (computer-aided) database of the Ministry of Home Affairs of Georgia
 e) Coordination of other types of state control of goods and vehicles moving at the Georgian economic border as well as control of medications, drugs (narcotics) and precursors, arms, dual-purpose goods, hazardous waste and cultural treasures moving at the Georgian economic border, radiation and currency control, copyright control;
f) within the competence of Georgia Revenue Service   making provisions for  administrative proceedings on  issuance,  amendment and abolition  of the permit for   export, import, re-export or transit  of  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 providing  division of sanitary, phyto-sanitary and non-tariff measures of Customs Departments  with necessary information for proceeding      registry of permits . (19.12.2011 N11688)
g) Within Competence of Georgia Revenue Service  making provisions for  administrative proceedings  on  issuing  of phytosanitary certificate and re-export phytosanitary certificate, veterinary certificates used for exporting animals, livestock raw materials and products , hygiene certificate for foodstuff and foodstuff tarea and certificate of origin when exporting  goods from the country. (19.12.2011 N11688)
 h) Undertaking immediate supervision of the goods, the reliable identification of which is impossible within the portal area, movement to destination tax agency and/or Clearance Zone accompanied by  employee ;
i) Within the competence  clearance  of goods imported by individuals;
j) Within the competence  charging-collection of  import duties  and taxes  and  their timely and complete accumulation in the budget;
k) Within the jurisdiction detection and elimination of tax and administrative violations, elaboration of an appropriate legislation violation report; (2.06.20112 N 2744)
l) Registration of tax/administrative  violation; (2.06.20112 N 2744)
m) Within the  competence  tax registration of non-resident taxpayer individuals;
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 economic border; (1.11.2011 N 9743)
o) Exercises other authority in compliance with the Georgian legislation;
p) Fulfilling   other tasks assigned by  Head/Deputy Head of the Department

2. Withdrawn (2.06.20112 N 2744)

3. Head of Border Crossing Point, Head of the shift or  individual designated by Head of the  Department as Authorized person  signs administrative and legislative acts on issuing, altering and canceling permits  mentioned In the  paragraph  “F”  of this article (16.01.2012 N410)
4. Customs Clearance Department of Georgia Revenue Service    should ensure completion of administrative proceedings  which started  before issuing this order and taking appropriate decisions for issuing, amendment and cancelation  of  warehouse  operation permits.  (16.01.2012 N410)
5. Issuance of individual administrative-legislative acts  for  operation permits of   warehouse/open warehouse/closed warehouse  and  amendment  and cancelation  of    permits  for  free trade point activities  issued  by Tax Administration  before issuance of this  order should be ensured by  Service Department of the  Georgia Revenue Service.   (16.01.2012 N410)

expertise division of  Border Crossing Point “Tbilisi Airport” (21.07.2011 N 4786)

expertise division of  Border Crossing Point “Tbilisi Airport  performs:
a) In the course of clearance of goods and/or  of legislation violation case at a Border Crossing Point  undertaking commodity expertise examination to determine goods quantity, composition and basic features and identify commodity  tariff cost in statutory cases and/or as per national product assortment of foreign economic activities aimed at identification of product;
b) In case of designation of a red corridor for commodity declaration and at the request of  Customs Clearance Department,  examination of goods placed in control zones located within the area adjacent to Tbilisi airport and making an appropriate report; 
c) At the request of an interested party goods examination with the purpose of designation commodity code and/or identifying tariff cost of goods placed in control zones located at the area adjacent to Tbilisi airport as per national product assortment of foreign economic activities.