Services Customs clearance of goods and cargo in Georgia

Customs Duties and Payment of Taxes

1. Payment of Taxes and Fees:

2. Taxes and fees must be paid if goods and vehicles escape customs control or in other instances specified by law.

2. Types of Taxes:

Customs Duty

Value-Added Tax (VAT)

Excise Duty

3. Customs Fees:

For Customs Clearance

Licensing Fees

Taxes are also applicable if goods are exempt from customs control or as specified by law.

Goods Subject to Duties and Taxes

Goods and vehicles, including those transported as goods, are subject to customs duties, VAT, and sales tax in accordance with Georgian tax and customs laws. This applies when:

• Goods and vehicles are removed from customs custody.
• Registering for customs clearance of international mail.

Payment Procedures

• Before Clearance: Customs duties must be paid before the goods are cleared.
• Payment Allocation: Amounts paid prior to clearance are credited to the household income account only after goods are declared and cleared.
• Non-Payment Consequences: If customs duties are not paid within the prescribed period, the Georgian Ministry of Finance and respective customs authorities will take measures to ensure obligations are met, as outlined in Chapter XI of the Georgian Tax Code.

Responsibility for Payment

• The owner of the goods and vehicles, their agents, and carriers are responsible for paying customs duties.

Overpayment and Refunds

• Overpaid Customs Duty Refund: A sub-account is maintained to manage refunds, credited from customs revenues not exceeding 3% of the amount credited to the unified budget revenue account.
• Refund Process: The treasury allocates funds to this sub-account in proportion to deposits in the unified budget revenue account, determined by the Minister of Finance.
• Statute of Limitations: Refund obligations begin once a written refund application is submitted to the customs authorities.
• Refund Distribution: Overpaid customs duties are returned to the payer from the sub-account within its balance limit or within the calendar year for unified budget revenue refunds.
• Prohibited Transfers: Overpaid customs duty cannot be transferred to another payer's customs account.

Government Regulations

The government of Georgia establishes rules and conditions for refunds of overpayments from tax-subsidized accounts, ensuring compliance with tax laws and regulations.