Information update date: 10 May 2012


Where and where are goods declared?
  • At Border Crossing Points By means of presenting one of the documents from below;
    • Declaration;
    • Waybill;
  • By a physical person when exporting goods with total value not exceeding 15 000 GEL or when permanently changing place of residence:
    • Simplified Declaration;
    • Declaration of a Physical Person;
    • or oral declaration
  • While vehicle exportation
    • Vehicle Declaration
  • At the Custom Clearance Zone
    • Declaration or
    • Vehicle declaration
What other documents are to be presented with cargo declaration?
  • Additional documents presented with cargo declaration:
    • During road transportation – Waybill or TIR carnet
    • During sea transportation – Bill of lading
    • During air transport - Airway bill
    • During Railway transport – Railway bill
  • Goods Purchase document:
    • Goods purchase contract or
    • Invoice
    • Other financial Documents
  • When exporting mechanical means of transport, “Examination Act of Mechanical Means of Transport” issued by Service Agency of Ministry of Internal Affairs.
Is it mandatory to present original s of the document or is it possible to submit copies?
  • When using export customs procedures it is possible to present copies of permits and licenses with the seal (in case such exists) and signature of declaring person
What are the terms and conditions of cargo declaration?
  • Custom declaration terms for export procedures are:
    • Not more than 30 days in case goods are practically placed in control zone
    • Not more than 5 calendar years after registration of temporary storage of goods customs operation
    • Not later than processing terms when exporting with the purpose of processing of goods
Who is responsible for filling out of cargo declaration?
  • Declaring person
  • Representative
  • Customs Authority (when declaring person or their representative requests filling out of declaration from Customs Clearance Department).
What is the timeframe for presenting declared documents to the Border Crossing Point?
  • 10 days after declaring goods transported by vehicles.
  • 45 Calendar days for mechanical means of transport in export procedures.
Is it possible to change export customs procedure with another customs procedure?
  • Exporter on the basis of reasonable request is entitled to substitute export customs procedure with following customs procedures:
    • External Processing
    • Free Zone
Where can goods in export customs procedures be warehoused?
  • Goods in export customs procedures can be stored at?
    • Warehouse
    • Terminal
    • Other storage area
Is the temporary storage statement, presented?
  • Temporary storage statement is not presented with declaration and state control and accounting is carried out with approved declaration.
What are the storage terms for goods in export customs procedures?
  • Goods in export customs procedures can be stored at customs warehouse for not more than 120 days.
What duties apply for export of goods?
  • Export of goods is exempt from duties.