Customs Procedures

Under which customs procedures are goods registered?

• Import
  When goods of foreign origin are brought into the territory of Georgia import duties are paid and the goods are issued the status of Georgian goods.
• Export
  Georgian goods are transported outside the customs territory of Georgia.
• Re-export
  Goods of foreign origin, which were brought into the customs territory of Georgia, are transported outside the customs territory of Georgia.
• Transit
  Goods of foreign origins are moved through the customs territory of Georgia under the customs control.
• Warehouse
  Goods of foreign origin as well as Georgian goods will be stored in the warehouse without paying import duties provided that the purpose of storing the goods subject to placing under the customs warehouse procedures is to remove them from the customs territory of Georgia.
• Free Zone
  Bringing goods of foreign origin into Georgia is not deemed to be subject to import and no import duties apply and when Georgian goods are placed in the free zone similar provisions of placing goods under the export regime apply.
• Temporary Importation
  This operation allows for brining goods of foreign origin temporarily into the customs territory of Georgia (as a rule, the period shall not exceed 3 years).
• Inward processing
  This operation allows for using one or more processing operations towards goods of foreign origin, such as:
  
  • processing goods, including installing, assembling or fitting them to other goods;
  • producing of goods;
  • repairing goods, including restoring them and putting them in a operational condition;
  • destructing goods;
  • using of certain goods which allow or facilitate the production of compensating products, even if they are entirely or partially used up in the process.
• Outward processing
  This operation allows for using one or more processing operations towards goods of Georgian origin, such as:
  
  • processing goods, including installing, assembling or fitting them to other goods;
  • producing of goods;
  • repairing goods, including restoring them and putting them in a operational condition;
  • destructing goods;
  • using of certain goods which allow or facilitate the production of compensating products, even if they are entirely or partially used up in the process.