The Declarant if:

a) Individual performs submitting of customs declaration himself/herself;

a) Individual has an opportunity to connect the entire database of Georgia Revenue Service and has access to ASYCUDA.

The Representative of Declarant if:

a) Filling the declaration does not fall within an authority of tax administration or other person, according to Georgian legislation;

b) The representative has an opportunity to connect the entire database of Georgia Revenue Service and has access to ASYCUDA.

Tax Administration if:

a) The declarant or his/her representative refers to Customs Clearance Department or Portal of free Zone with the request to fill the declaration;

b) The goods are imported by Post. 

• preliminary deadline for Temporary Admission can be extended several times (within the 3-year period); 
• in case if preliminary deadline for Temporary Admission was extended, the goods must be declared repeatedly. 

•   It is allowed to transfer the goods that are under Temporary Admission to another person’s use with the consent of Tax Authority and owner;
•   the procedure is carried out by the new holder by submitting customs declaration accompanied with the written consent of owner of goods;
•   in such cases, the deadline of Temporary Admission is determined according to maximum period (3 years), excluding the time the goods have been under Temporary Admission

 The natural person is obliged to declare the cash (national and/or foreign currency), cheques and/or other securities with the total nominal value that exceeds 30 000 GEL or its equivalent in national currency, when crossing the customs border of Georgia.

Importing no more than five domestic animals that are not intended for economic activities must meet the following requirements:

• the proper preventive vaccination or treatment against disease of specific animal must be carried out;
• the passport or the document certifying the treatment that is envisaged by the a subparagraph  of this paragraph must be submitted.