- What is Certificate of Origin and its provisions
- Declaration of origin
- Criteria for determining the country of origin
What is the Certificate of Origin and its provisions
Determining the country of origin of the goods is a necessary process, since at this time various economic activities are carried out in order to import or export goods from the country.
To confirm the origin of goods, a certificate of origin of goods is presented to the tax authority or a declaration of origin of goods is made.
The declaration is carried out by submitting the documents accompanying the goods and various documents related to the goods to the tax authority.
It is possible that the origin of goods is preferential, with the same benefit, and non-preferential, without the same benefit. Therefore, the certificate of origin can be either preferential or non-preferential, but it should be taken into account that the submission of a decision on the determination of the country of origin of the goods can be made only for non-preferential purposes.
A certificate of origin is an official document issued by an authorized organization of the exporting country that unequivocally identifies the country of origin of the goods.
If the tax authority doubts the validity of the certificates of origin of the goods or the accuracy of the information contained therein, it can apply to the organization that issued the certificates or to another qualified agency of the country that issued the certificates. More information or clarification.
Unless otherwise specified by law, the country of origin of goods imported into the economic territory of Georgia is verified by the certificate of origin issued by the authorized body of the exporting country and by the certificate of origin issued by Georgia at the time of export.
When the goods enter the economic environment of Georgia for re-export, the country of origin of the goods determines the value of the certificate of origin issued by the exporting country, and when the goods are exported from Georgia - the value of the certificate of origin. Issued by the exporting country is determined by the criteria of the region of origin.
During the export of goods from the Administration of the Economic Territory of Georgia, the authorized bodies of the Ministry of Development issue a certificate of origin. According to the process established by the Ministry of Agriculture of Georgia, the public law entity of State Control of the Ministry of State Control of the Ministry of Agriculture of Georgia - Vine and Wine Department "Samtrust" - issues the certificate of origin of grape export. products.
There are four different types of certificates of origin:
- Appendix No. 2 Certificate of non-preferential (non-preferential) origin of goods;
- Form "A" (Appendix No. 3), certificate of preferential origin of goods;
- CT-1 certificate of preferred origin
- Euro.1 for preferential origin certificate.
Declaration of origin
If the certificate of origin is not provided when the products are imported into the economic zone of Georgia or exported from the economic territory of Georgia, the origin of the products is declared.
Items must be accompanied by the following documentation for declaration of origin:
- contract of purchase of products;
- settlement documentation, including packing slips, invoices and proforma;
- Certificates, including conformity, movement of goods (EUR.1), veterinary assistance and phytocertification.
In addition to the documents accompanying the goods, the person can present documents confirming the origin of the goods: documents issued by the manufacturer or seller of the goods in connection with the goods, the exporter's declaration of goods. and/or the country of transit, the exporter's written statement (declaration) or other documents containing information about the country of origin and delivered by mail, fax or e-mail.
If the documents presented do not adequately describe the country of origin of the goods, the declarant must rely on the information immediately attached to the goods, such as labels, markings, labels, etc. (Barcodes are an exception).
Criteria for determining the country of origin
The following standards are used to identify the country of origin of goods during export (re-export):
- the standard of products made entirely in a separate country;
- the first four-digit level of the commodity position of the National Commodity Nomenclature of Foreign Economic Activity (SES ESN) as a measure of change;
- Adval Share criteria;
- production and technological requirements as criteria.
Summary
Each customs procedure and its accompanying processes must be understood and analyzed by each regulation or law provided by the customs legislation.
If you want to carry out customs procedures with quality and without problems, be sure to contact GeorgiaCB's team of professionals and consult.
Contact us at +995-599-007-685 or write to us at info@georgiacb.com
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