Customs procedure temporary importation (admission) (IM 53)
A customs process known as temporary import (admission) enables goods to be temporarily located and used on the territory of the Eurasian Economic Union (previously known as the customs regime - temporary import, as modified by the Customs Code of theGeorgia). It only pertains to foreign goods and vehicles owned by residents of other countries who are not Union members.
Individuals or legal entities, individual entrepreneurs must indicate the customs procedure number for temporary importation (admission), which is IM53, when filling out column 1 of the customs declaration.
Temporary Importation Procedure Contents
The temporary import procedure suggests that goods may be used and transported freely throughout EAEU territory. However, throughout their complete stay, such goods retain their status as foreign goods. Almost any product category and organization can use this process. Food, alcohol, tobacco, consumables, and similar items, as well as various kinds of waste, are exceptions to this rule. Additionally, items whose importation into this region is restricted or prohibited by law cannot be subject to this process.
Using the temporary importation process may result in additional fees and costs, such as customs duties. However, using it is permitted without paying these fees and duties.For various categories of goods, different requirements for payment or exemption from it are created in accordance with the EAEU Customs Code.
The prerequisites for placing goods under the temporary admission process
A declaration and other supporting documentation must be prepared for any products for which temporary importation is intended. The products must also be clearly identifiable using the procedures and techniques specified in the law. Customs duties and other fees must be paid on time if the products are not released in accordance with the EAEU Customs Code without them.
All required prohibitions, restrictions, and requirements for the duration of a good's stay on Union territory must be adhered to when using this customs process.
They may be created in accordance with other legal documents, international agreements, and the Eurasian Economic Union's Customs Code, among other things.
The goods must be in the declarant's custody and use for the entirety of their stay in the customs territory. It is forbidden to give it to someone else, sell it, swap it, etc. In addition, as an exception and with a permit, such products may be given to third parties for upkeep, scientific research, and similar purposes.
Even if they were frequently imported and exported during this period, goods temporarily imported into the Eurasian Economic Union's territory may not remain there for longer than two years. The Commission may simultaneously set both extended and shorter terms for the importation of goods depending on the goods or the importation circumstances. Additionally, under compelling conditions and in accordance with the law, the customs authorities may extend the previously set periods of temporary importation based on the documents submitted.
The ability to confiscate, seize, and seize goods pursuant to the temporary admission process exists. In addition, other measures might be taken against them if they break the legislation.
Eventually, temporarily imported products may be made available for domestic use. They might also be subject to additional immigration laws.
An ATA Carnet, which replaces DT, is frequently given during the process of temporary importation of goods instead of a customs declaration.
The Temporary Admission Convention, signed in 1990 in Istanbul, contains provisions defining the position of the ATA Carnet. It is a book that resembles several sheets of paper that have been adhered together and is well known throughout the globe. The inspector rips one of them off during customs processing, leaving the spine. On the spine are written the date of temporary importation, the name, and the customs office number. The torn-off sheet acts as a DT, and the book with the completed spine is returned to the declarant (driver).
Period of Temporary Import
According to the EAEU Customs Code, the temporary importation procedure is valid for 2 years, with the exception of goods that are on the list set by legislation. For a year, people can import their personal cars. If required, the declared import window may be extended.
How can interim imports be extended? It is still preferable to have the branch where it was opened and in which the DT was registered, though almost any customs office has the ability to extend the time of permission for the use of foreign goods. With ATA Carnets, it is more challenging because they can only be renewed at specialist customs posts.The Exhibition Post of the Georgian Customs handles the expansion of ATA Carnets in Georgia
Customs fees for a short-term purchase
Most of the time, transitory imports do not necessitate paying customs. However, a partial obligation to pay customs, anti-dumping, or other duties, as well as taxes and fees, may be created for specific goods or groups of related goods. Periodic customs fees may be used in this situation. This indicates that for the duration of the temporary importation procedure's validity, the declarant must pay 3% of the duty's total amount each month.
clearance of temporary vehicle imports in customs
One foreign citizen's car may be admitted into the customs territory under the temporary import regime or process without having to pay any duties, taxes, or other fees. In this situation, the car may be subject to a one-year temporary importation process. This system may be prolonged as needed under the predetermined legal restrictions. Payment of customs duties and taxes will be necessary if it becomes necessary for one declarant to briefly import more than one vehicle into EAEU territory.
The provision of a declaration and other required papers for this technique allows for the temporary import of automobiles and other vehicles. Only declarants, their family members, and other individuals—the full list of whom is provided in the Eurasian Customs Union's Customs Code—may use such cars for personal reasons on its territory. Additionally, in instances predetermined by law, it is permitted to transfer vehicles obtained through this procedure to third parties, including Union citizens and others named in the law, for purposes such as maintenance and repair as well as for other uses.
When the temporary importation of cars ends, they can be subject to other customs processes in the way that is required by law. Additionally, the legislation allows for the seizure, confiscation, and application of other sanctions against them in certain circumstances.
Registration of the temporary importation customs process
In order to register the temporary import of any products at any customs office in the Georgia our business,acts as a customs broker (representative):
- at seaports and airports
- in train platforms
- Cargo vehicle terminals - warehouse for temporary storage
- package of express mail
We handle the customs clearance of goods in any additional customs procedures as required!
We collaborate with all parties engaged in international business:
- Persons Legal organizations
- Individual business owners
We are working on assembling all of the paperwork required for the interim importation process with customs. On which documents are necessary in each individual instance, our staff is prepared to advise clients.
Primary activities
registering the temporary import of various products, registering the temporary import of machinery, registering the temporary import of automobiles, registering the temporary import of helicopters and aircraft;
registration of an ATA carnet-based provisional import;
Paintings and art objects for decoration; any other items you or your business may require.
Terms and cost of registration of temporary import (admission)
If the importation or removal of these goods from the customs territory of Georgia is not prohibited, foreign goods that are subject to re-export may be imported for use in Georgia using the temporary admission procedure without the application of a protective measure in trade with the goods.
The products are completely or partly exempt from import duties while they are temporarily admitted.
a list of items completely free from import taxes
The temporary admission process with partial exemption from import duty is only applicable to foreign goods that are not on the list of items completely exempt from import duties.
To make the products eligible for the temporary admission process:
The goods must be reliably identifiable, with the following exceptions: failure to identify the goods will not result in a violation of the terms of this process when taking into consideration its characteristics and purpose of use;
It is feasible to verify that the requirements for equivalent goods have been met when using equivalent goods;
Unless otherwise stated by Georgia's Minister of Finance's order, a guarantee must be provided;
Temporarily imported goods must be returned in their original state, with the exception of any alterations brought on by use, transportation, or natural losses typical of standard storage conditions;
You must adhere to the conditions outlined by Georgia's customs legislation in order to receive a full or partial exemption from the import tax on products.
The customs authority may permit the use of equivalent products in the temporary admission process based on a person's application.
Please be aware that using equivalent goods in the temporary admission process only becomes possible when pallets, containers, and/or their spare parts, accessories, and/or equipment are temporarily imported and the import duty is completely waived.
