The Customs Code of Georgia 2023

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The Customs Code of Georgia 2023 is a significant milestone for the country’s trade industry. The code outlines the procedures and regulations that must be followed for international trade, including import and export operations. This new code aims to streamline the trade process and help businesses reduce costs while improving efficiency.

One of the main objectives of the Customs Code of Georgia 2023 is to simplify customs procedures. This will make it easier for businesses to comply with regulations, reducing delays at border crossings and speeding up clearance times. The code also includes provisions that promote transparency in customs administration, ensuring fair treatment for all participants in international trade.

Another important aspect of the new code is its focus on risk management. By identifying high-risk goods and streamlining inspection processes, customs officials can target potential threats more effectively while minimizing disruptions to legitimate trade flows. Ultimately, this will increase security measures without compromising efficiency in cross-border transactions.

What does the Customs Code serve and why was it adopted in Georgia?

The Customs Code of Georgia is a legal document that regulates the import and export of goods, as well as the collection of customs duties and taxes. It was enacted in 2005 and has since been amended several times to keep up with changes in international trade laws.

The code contains provisions on the classification of goods, rules for determining their origin, procedures for customs declarations and clearance, and sanctions for violations. It also establishes the rights and obligations of customs authorities, traders, carriers, and other parties involved in cross-border trade.

To comply with the Customs Code of Georgia, traders must ensure that their goods are properly declared and documented before crossing the border. They must also pay any applicable duties and taxes on time to avoid penalties or seizure of their goods. The code serves as an important tool for ensuring fair trade practices while protecting national security interests.

1. The customs law of Georgia comprises the internationally negotiated agreements between Georgia regarding customs formalities and formalities, which is this Code and the subordinate normative laws adopted or promulgated in conformity with it.

2. In the event that is required in this Code The Government of Georgia adopts or the Minister of Finance of Georgia issues a subordinate normative act.

3. The international agreement that came into force in Georgia is more legally binding with regard to this Code.

Customs and Customs Administration of Georgia with its objectives and the rights and obligations it has.

1. The customs authorities of Georgia include:

A) an legal entity that is governed by public law in the sphere of governance the Ministry of Finance of Georgia - Revenue Service (hereinafter - Revenue Service);

B) Customs Department of Revenue Service.

2. The customs authorities are responsible for customs supervision, control of customs and formalities for customs.

3. The customs authority has the following responsibilities:

A) oversees global trade in Georgia to ensure the free and fair trade of Georgia;

B) ensures its financial interests in Georgia;

C) by facilitating legitimate economic activities, safeguards the economy of Georgia from illegal and dishonest international trade

D) ensures the safety of Georgia's citizens and the state of Georgia as well as environmental protection, and when necessary, cooperation with other relevant government bodies;

e) performs phytosanitary border-quarantine controls as well as veterinary border-quarantine controls and the control of sanitary border-quarantine;

f) at the time he crosses the state border with Georgia, he takes suitable notes on the travel documents. In the instances that are specified in the joint order of Ministry of Finance of Georgia and the Minister of Internal Affairs of Georgia, when crossing the state border, he shows the notes in the database of automated information in Georgia's Ministry of Internal Affairs of Georgia;

G) issues a permit, license and certificate;

H) has been authorized establish an official customs laboratory to perform the controls stipulated in the laws of Georgia;

I) ensures the implementation of protective measures in trade

K) implements other measures as provided by Georgia's legislation. Georgia.

4. The registration of vehicles that are transporting goods at the border with customs of Georgia can be done by the authorized department from the Ministry of Internal Affairs of Georgia according to the procedure as outlined in the joint decision of the Ministry of Finance of Georgia and the Minister of Internal Affairs of Georgia and within the limits des delegated authority.

5. How to proceed with the establishment and functioning of the customs lab provided by the subsection "h" of part 3 of this article is determined by a Resolution of the Government of Georgia.

Consultation on customs issues

The customs sector plays a critical role in international trade, facilitating the movement of goods across borders while ensuring compliance with regulations and revenue collection for governments. Effective management of customs processes is therefore essential for businesses seeking to expand their operations globally, including those operating in Georgia. 

In recognition of this fact, the Georgian government has launched a consultation process aimed at addressing key customs issues affecting the country's trade environment. The initiative seeks to engage stakeholders from various sectors, including importers and exporters, logistics providers, industry associations, and government agencies responsible for overseeing trade activities. 

The consultations will cover various areas related to customs operations in Georgia, such as tariff classifications and valuation methods, procedures for clearance of goods at ports of entry and exit points, licensing requirements for import-export activities, among others.

2. The definition of an authorized economic operator is based on two kinds of authorizations:

A) approval for simplification of customs, which, in compliance to the customs laws of Georgia and allows its holder to utilize certain simplified customs procedures;

B) Security and Defense Authorization that entitles the holder to certain defense and security advantages.

3. Anyone is entitled to have both kinds of authorisations at the same time.

4. If the status of an authorized economic player with respect to simplification of customs is acknowledged and the conditions regarding a particular kind of customs simplification outlined in the law on customs of Georgia are satisfied the customs authority has to grant the individual the authority to utilize the simplification. The customs body will not confirm the criteria which were analyzed in the process of granting the status of an authorized economic operator.

5. The authorized economic entity, which is the one that is mentioned for Part 2 in this section, along with the kind of authorization, enjoys reduced customs control measures that include lesser physical and document control.

6. The customs authority gives privileges related to the position as an authorized economic operator to individuals residing in a foreign nation provided that the person meets the conditions and obligations stipulated in the relevant laws of the respective country and is acknowledged as valid by Georgia in the same manner as conditions and obligations set for the designated economic operators in Georgia. The grant of these privileges must be based on the rule of substitution enshrined in the international agreement signed by Georgia or as otherwise specified by the law of Georgia.

7. The streamlined customs procedures, the benefits in connection with security and protection and streamlined customs control measures for the authorized economic operator are governed through the directive of The Minister of Finance from Georgia.

The purpose of the law

The purpose of the law is to make it easier for the business sector to operate efficiently and effectively. The legal framework sets out guidelines and regulations that businesses must follow to ensure compliance with ethical standards, protect consumer rights, and create a safe and secure environment.

Furthermore, laws help businesses avoid unnecessary risks that may result from non-compliance or unethical practices. By adhering to legal requirements, companies can establish trust with their customers and investors while minimizing the likelihood of lawsuits or regulatory penalties.

In summary, the law plays an essential role in creating a conducive business environment where all stakeholders can thrive. As such, it is crucial for every business owner and leader to understand their legal obligations fully. Compliance should not be viewed as a burden but rather as an opportunity to build credibility, minimize risk exposure, and contribute positively towards economic growth.

The passing of the law in Georgia to make it simpler for businesses to clear and declare products, refund and offset import duties and protect the interests of the environment is a great stride forwards towards a more sustainable economy. This law is designed to ease the burden on both consumers and businesses in Georgia by streamlining the processes related to importing goods. The law also has provisions that will ensure that environmental protection is top priority when it comes to making decisions regarding imports.

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