- Description and explanation of export procedure
- Who carries out the export procedure of the goods?
- What obligations arise when goods are placed in the export procedure?
- What formalities are carried out when placing the goods in the export procedure?
- How and in what time frame is the export customs procedure completed?
Description and Explanation of the Export Procedure
The export procedure involves the process of exporting and selling goods produced in one country to another. This article provides detailed answers to common questions about the export procedure, including who carries it out, the obligations involved, the formalities required, and the timeframe for completion.
Export Procedure Overview
The export procedure allows goods produced in Georgia to be exported from its customs territory, including exports to free zones. All goods leaving Georgia's territory are subject to this procedure, with some exceptions like goods in external processing, goods intended for specific uses, and goods delivered for aviation or international sea voyages. It's essential that the goods remain in the same condition as when the customs declaration was registered, except for natural wear and tear.
Who Carries Out the Export Procedure?
Export procedures can be undertaken by various entities, including legal and natural persons. Declarations can be made either in writing or orally at customs checkpoints. Natural persons can declare goods worth less than 15,000 GEL when leaving the territory, while legal entities use Form 4 or a postal declaration.
Obligations in the Export Procedure
When goods are placed in the export procedure, several obligations arise:
- Presentation of Goods: Goods must be presented at the customs checkpoint.
- General Declaration: A general declaration of the goods is required.
- Customs Supervision: Customs authorities may impose controls, including document inspection, inquiries (written, oral, or audio), area inspections, and sampling for laboratory research.
- Inspection and Control: Inspections may involve examining goods, means of transport, and compliance with the order of the Minister of Finance of Georgia.
Formalities for Export Procedures
All customs formalities in Georgia are conducted in Georgian, though authorized persons may request documents in a foreign language. Goods placed in the export procedure may undergo additional customs control at the request of the declarant. The declarant must reflect the data of the goods and vehicle in the declaration and update it on the revenue service's website by the end of the next working day.
Completing the Export Procedure
The timeframe for completing export-related processes is crucial:
- Goods must leave the customs territory of Georgia within 120 days of submitting the customs declaration.
- If there is a violation, the declarant must petition the customs body within 5 days for an extension of up to 10 days.
- Goods declared for export must be delivered to the place of temporary storage within 45 calendar days.
- The export procedure is completed when the goods leave the customs territory in the same condition as at the time of registration, except for changes due to transportation or movement.
Summary
Export procedures are vital for the economic development of both the state and private businesses. It is essential to meticulously follow every detail of the export process to avoid any consequences that could negatively impact both business operations and the national economy.
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