Re-export

When is it possible to conduct re-export procedures?

• Re-export can be conducted when:
  • When the declarant directly at Border Crossing Point identifies his/her position for conduction re-export customs procedures and aiming to finalize this procedure keeps the goods in warehouse
  • When the following customs procedures  are identifies to be conducted:
    • warehousing
    • inward processing
    • re-export of goods being the subject to temporary admission
  • when the economic agent presents the non-registered means of transport to the clearance point  in the given deadline (except the means of transport being registered  in a foreign country by the foreigner)
  • Cases when the means of transport being registered  in a foreign country by the foreigner leaves the territory of Georgia within the period of 45 days after entering the territory of Georgia; cases when the automobiles, buses or motorbikes ( engine volume more than 50 cubic meter) leave the customs territory of Georgia within the period of 90 days.
  • re-export of the goods being declared by the physical person within the scope of temporary admission customs procedure.
  • when it is confirmed that the goods under the import procedures is defected or amount, packages, quality or description do not come in conformity with the agreement conditions and goods are returned to the provider or to the person being identified by the provider  the following instructions must be considered:
    • The goods must not be used or processed on the territory of Georgia
    • Tax administration must have the possibility to identify the goods.
    • The goods must leave the customs territory of Georgia after being under the import customs procedure within the period of six months.
    • The economic agent must present the customs declaration alongside with the notification confirming defect of the goods and inconsistence with the agreement conditions regarding amount, packages, quality or description. Besides the written notification must be presented confirming the allowance for the return of the goods.
  • When the goods are deprived the status of the Georgian goods when after the import declaration is annulled or is declared as the lost one.

What kind of documents must be presented at the border during the re-export customs procedure?

• The following documents are needed:
  • In case of goods transportation by lorries -  bill of lading and or TIR Carnet
  • In case of goods transportation by sea – sea cargo document
  • In case of goods transportation by air – air waybill
  • In case of goods transportation by railway – railway waybill
• Financial  Document  (In case of existence):
  • Goods purchasing agreement
  • Invoice
  • Other financial documents
• If needed licenses/permits/certificates

What is needed to be known from the driver’s side?

• During the car accident or some other Force Majeure situations the driver must inform (if it is possible) the customs authority and act in accordance with the instructions being provided by the customs authority.
• In case of the damage of the means of transport the goods can be reloaded to the other means of transport (or other container) under the supervision of the customs representative who is responsible for sealing the means of transport and for identification the appropriate notifications in the proper document.
• If the goods were destroyed or damaged, the owner of the goods is obliged to inform the nearest tax administration and present the evidences confirming the damage and destruction of the goods being approved by the consequent state authority.  Otherwise the goods will be considered illegally produced.

Declaration during Re-exporting

• Presenting at the Border Crossing Point:
  • in case of non-existence of advance customs declaration
  • Exemption from import taxes during the re-exporting of the goods under the temporary admission customs procedure.
• Presenting the customs declaration  at the clearance units:
  • Re-exporting of goods being under the customs procedures
  • Re-exporting of the goods under temporary admission
  • Re-exporting Georgian goods
• Presenting the declaration of the physical person and other supporting documents - physical person being exempted from import duties while re-exporting the goods being the subject of temporary admission and hand language.
• Declaring the means of transport ― re-exporting the means of transport under the warehousing or temporary admission customs procedure
• re-exporting the mechanic means of transport  being registered at the MIA Service Agency  or being under warehousing customs procedure
• Presenting the adequate document conforming the transferring process of one customs procedure into re-export customs procedure
• During the re-exporting of the defected goods under import customs procedure the paid import duties are refunded or considered for the future operations
• During the re-exporting of the goods being the subject to temporary admission and being exempted from import taxes  or being considered for the future tax liabilities  that is calculated by the difference between the whole paid taxes and the import taxes correspondent to each month.

Timeline for presenting goods/means of transport  at the place of destination

• Timeline for the goods/means of transport to be presented at the Border Crossing Point:
  • Goods being declared under the re-export customs procedure must be presented within the period of 10 days after declaration registration.
  • If the mechanic means of transport is under the re-export customs procedure, this means of transport must be presented at the Border Crossing Point within the period of 45 days since being under the re-export procedure
  • The timeline for the means of transport, being declared with the means of transport declaration or with  means of transport registration paper, must be presented at the Border Crossing Point with 45 days not considering the transportation distance.

What is needed to be known from the driver’s side?

• During the car accident or some other Force Majeure situations the driver must inform (if it is possible) the customs authority and act in accordance with the instructions being provided by the customs authority.
• In case of the damage of the means of transport the goods can be reloaded to the other means of transport (or other container) under the supervision of the customs representative who is responsible for sealing the means of transport and for identification the appropriate notifications in the proper document.
• If the goods were destroyed or damaged, the owner of the goods is obliged to inform the nearest tax administration and present the evidences confirming the damage and destruction of the goods being approved by the consequent state authority.  Otherwise the goods will be considered illegally produced.