Customs declaration in Georgia

What is a declaration of customs?

A declaration of customs is a legal form of documentation that provides information about goods being exported or imported.

Legally speaking an official declaration of customs is the process by which a person expresses the intention to put goods within a specific customs process. The legal procedure for this is explained within the Union Customs Code.

Who can make an official declaration of customs?

In most cases, it's the owner of the item or an individual who acts on behalf of him (a person who is a representative).

The person in charge of the product may also be able to perform the work. This could be a person or corporations and in some cases, groups of people.

The majority of these people are required to be resident within the European Union.

Where can a declaration of customs be submitted?

The declaration must be filed at the customs office in which the item was or will be in the near future 

What are the reasons why a declaration of customs be filed?

To be able to meet the legal requirements and place goods in the customs process the declaration of customs has to be submitted.

This can be the case in two instances:

• after importation, if goods are imported into the area of the customs border, these goods have to be given a customs-approved method of method of treatment 

• and items that are intended for export must be put in the export procedure 

How do you make an appropriate declaration for customs purposes?

Declarations must be prepared using electronic data processing procedures 

Explanation and examples are accompanied by the requirements for data are modeled in the The EUCDM Guidance DocumentEN ***.

Up to the dates of the updating of National Import Systems referred to in the Annexe to Implementing Decision 2014/255/EU, if methods other than electronic processing methods are employed for customs procedures, customs declarations must be filed with the forms specified in Annex 9 Appendix B1 and D1 in the appropriate manner

In certain circumstances an official declaration from a customs office can be submitted using methods that are not electronic data processing techniques:

• in writing, as an administrative document called a in writing, on a Single Administrative Document (SAD)ENin writing, on a Single Administrative Document (SAD).

• in writing or via an act substituting an act that replaces a customs declaration. Travelers are particularly permitted to file an orally-signed declaration (as personal baggage and methods of transportation are involved) and also private consignees (in the case of certain smaller consignments).

Certain other actions could be considered the declaration of customspassing through the green or the 'nothing to declare' channel;

• passing through a customs bureau that does not use the two-channel system, without a spontaneous declaration of customs;

• applying a 'nothing declared sticker to the vehicle in which this possibility is specified or

• entry/exit into or out of the area of customs of the Union.

Customs declaration simplifications

1. Simplified declaration 

Declarants can put goods in an official customs procedure on foundation of the simplified declaration when there are particulars or documents are not available when filing the declaration of customs. In the case of non-regular usage of a simplified declaration authorization is needed.

1. Centralized clearing

A customs declaration can be filed at the customs office located in the MS in which the authorisation holder has been established regardless of whether the goods are submitted to customs on another MS (participating MS (PMS) Customs presentation office). In order to do this, the Economic Operator has to be granted the Centralised Clearance authorization.

1. Record entry into the records of the declarant The holder of the authorisation is permitted to make a declaration of customs by way of an entry in the record of the declarant, provided that the specifics of the declaration are available to the department by customs when submission. The entry in the declaration's records can be made with the delivery of the goods and/or without presentation. In the case of the latter, additional requirements must be met.

This kind of declaration is not permitted in any customs procedure (e.g. the exclusion of the transit).

1. Drawing-up of customs declarations for items which fall under various tariff subheadings This allows the preparation of a single declaration of customs for products that fall under different tariff subheadings.

In this case the import or export duty is to be charged according to the tariff subheadings of the products that are at the highest duty rate.

1. Self-assessment 

This permits Economic Operators to carry out certain customs formalities normally executed by customs, such as the calculation of duty and performing certain control under the supervision of customs.