Information update date: 11 May 2012

Temporary Admission

What are the documents required for temporary admission?

  • Temporary admission of goods is carried out with:
    • Declaration
    • Waybill – during temporary admission of mechanical means of transport
    • Simplified Declaration – during temporary admission of goods designated for official or personal use by foreign diplomats and other officials of equal status
  • Temporary admission of goods exempt from import duties:
    • Declaration of physical person – when declaring goods, transported in baggage or luggage if a physical person, at border crossing points
    • Registration certificate – when importing goods with a vehicle by a foreign citizen/resident person

What other document are required with declaration?

  • Document presented additionally with declaration are:
  • Additional documents presented with goods 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
    • Schedule of amount to be paid during temporary admission – for import partially exempt from import duties during temporary admission procedure
    • If required license/permit/certificate

If required license/permit/certificate

  • For the purpose of general declaration, aforementioned documents are submitted to Border Crossing Points no later than 3 days after importation of goods
  • If in the allotted time appropriate permit/certificate is not submitted, by the declaring person they are given 3 work day for submission of document or for return of goods, in case of goods entered through sea – said terms are extended until submission of declaration.
  • If within the allotted terms declaring person does not submit appropriate permit/certificate or does not return the goods, Revenue Service transfers property into state ownership.

What is the timeframe for delivery of goods and means of transport to the point of destination?

  • Timeframe for delivery of goods from border crossing points to point of destination are:
    • For goods transported by cargo vehicles not more than  10 calendar days (covering 100 km per day)
    • For goods transported by train 10 calendar days
    • For oil produce 5 calendar days
    • For vehicles 45 calendar days
    • For light vehicles, buses and motorcycles registered abroad by foreign citizen 90 days

What additional rules should the driver of a vehicle know?

  • In case of an accident or other force majeure situation driver is to notify (if possible) customs authorities and act as per the instructions.
  • In case of damage of the means of transport, goods can be moved to another means of transport (container) with the supervision of an authorized employee of customs authority, who carries out sealing of the means of transport (container) and documents the data in certificate of registry
  • If the goods are destroyed or damaged, owner of the good is obligated to notify closest Customs Authority and submit evidence of damage, which are certified by the appropriate authorized   governmental authority.  Unless done so, goods will be considered to be illegally removed from state supervision.  

What is the period of temporary admission procedure?

  • Generally the term of temporary admission procedure is  3 year, except for cases when Revenue Service Defines different timeframe

Can the period of temporary admission be extended and what are the procedures evolved

  • Predetermined temporary admission period can be extended several times (within the 3 year period)
  • In case of extension of temporary admission period goods are to be re-declared.

Is it permitted to transfer goods in temporary admission procedure to other persons?

  • Goods can be transferred for use to another person by the consent of Customs authority and owner.
  • Transfer is accomplished by submission of declaration by new holder of goods, along with owners written permission.
  • Temporary admission period in such cases will be defined within the maximum (3 year) period, subtracted time goods were in temporary admission procedure.

What procedures are carried out during temporary admission of goods partially exempt from import duties and taxes?

  • During temporary admission of goods partially exempt from import duties and taxes, declaring person:
    • Fills out “Schedule for paying the amount for temporary admission”
    • Provides in form of guarantee import duties and taxes amount equal to amount that would have been charged on the day of declaration if goods were placed under import procedure.

How is temporary admission of partially exempt goods charged?

  • During temporary admission of partially exempt goods:
    • VAT rate is 0.54 percent of temporary admission amount, on each complete and incomplete month when goods will be in temporary admission on customs territory of Georgia, but not exceeding 18 percent of temporary admission amount;
    • Import duty rate is – 3 - percent of import duties for each complete and incomplete month calendar when goods will be in temporary admission on customs territory of Georgia
    • Charged VAT and import duty must be paid by not later than 15th day of a month following each month
    • Last payment shall be effected on the day of the completion of the temporary admission procedure
    • Declaring person is entitled to pay the whole payable amount at once
  • The amount of duties and taxes paid during temporary admission procedure must not exceed amount paid for import procedure of given goods
  • In case of re-export of goods under temporary admission procedure, that are subject to partial tax exemption, difference between the full import duty amount to be paid for each complete and non-complete calendar days during which goods are within the customs territory of Georgia and amount paid is subject to refund and/or deduction in future liability calculations.

Is it possible to export goods under temporary admission in parts?

  • Goods under temporary admission can be exported in parts, in a way of batches.

Is it possible to change goods under temporary admission?

  • Goods under temporary admission must be taken back or moved to different customs procedure unchanged except for losses occurred with use, transportation or normal storage conditions of goods.

What goods can fall under the temporary admission customs procedure?

  • Following goods are not allowed under temporary admission procedure: See Annex

Temporary admission of what goods is exempt from import duties?

  • For goods fully exempt from import duties during custom duties see foreign goods in the following list: See List