Customs fees in Georgia

In the article you will find:

1. What is the customs fee?
2. Customs duty rates.
3. How is the fee paid?
4. Types of customs duty
5. Summary

During customs procedures, there is an obligation to pay various taxes and fees. It is necessary to know why it is necessary to pay this kind of tax and how many customs fees exist in Georgia.

You will learn the details in the article.

What is the customs fee?

First, let's understand what customs duty is and why we pay it.

Customs fee is a mandatory/compulsory amount to be deposited in the state budget for a natural or legal person, which is paid during the procedures carried out during the conversion of the customs border of Georgia.

Customs duty is paid by all persons who export or import goods from the territory of Georgia.

Customs duty rates

The rate of customs duty is for customs procedures provided for goods moved across the customs border, except for temporary importation of goods:

1. for goods with a customs value of less than 3000 GEL - the equivalent of 5 euros in GEL for one declaration;for goods with a customs value of 3,000 GEL and more - the equivalent of 60 euros in GEL for one declaration;
2. For temporary importation of goods to the customs territory of Georgia:
3. 1 white for each kilogram of goods weighing 10,000 kilograms and less;
4. For goods weighing more than 10,000 kilograms - 100 GEL plus 0.3 tetri for each kilogram over 10,000 kilograms;
5. For each kilogram of exhibition goods - 2.5 tetri.

In case of carrying out customs procedures during non-working hours, the amount of customs fee is tripled!

How is the fee paid?

The customs duty is charged and paid on the basis of the customs declaration, and the payment is made at the time of submission of the customs declaration, before the release of the goods (along with other customs fees).

Types of customs duty

Excise duty

What is excise duty? - This is a tax that an individual pays to the state when purchasing certain goods or services. Locally produced as well as imported products are taxed with excise duty.

Who pays the excise duty? - All persons who import goods to Georgia or import excise goods.

The objects of excise duty are import and export of excise goods.

The subject of excise duty is everything that can harm people or the environment, such as:

1. alcoholic drink.
2. Tobacco products
3. Raw tobacco or tobacco waste
4. petroleum products
5. Natural gas for condensate or liquefied natural gas
6. For electronic cigarette liquid
7. Value Added Tax (VAT)

A person who carries out any kind of economic activity, regardless of the purpose and result of this activity, is taxed with VAT.

During VAT, the supply of goods that enter the border in return for compensation within the framework of economic activity is taxed.

Exemption from value added

Exempted from VAT:

1. Import of raw materials and substances intended for medicinal purposes.
2. Imports for transportation purposes
3. Import of goods necessary for the movement of persons with disabilities.
4. Import of baby food or hygiene products
5. Import of diabetic bread
6. Import of property or state property.
7. Import of magazines/newspapers
8. Import of money and securities
9. Import of natural gas for power generation (thermal power plants).
10. Import of agrochemicals, agricultural seeds and planting materials
11. Import of fuel in the tank
12. Import of gold to be transferred to the National Bank of Georgia
13. Import of goods to be transferred for the purpose of humanitarian aid
14. Import of diplomatic mission property
15. Import of goods intended for the implementation of mandatory signs/marking of excise and/or non-excise goods by a person selected by the Revenue Service in accordance with the rules established by the legislation of Georgia
16. Import of personal items and household items intended for oil and gas exploration and production
17. import of goods (books);
18. Import of electric bus (including electric minibus).

Summary

It is important to take into account all the economic and financial obligations that accompany customs procedures, so that the procedure can be successfully completed in the shortest possible time.

Contact GeorgiaCB's experienced team and make seemingly complex customs procedures simple and affordable.

Contact us at the number - +995 599 007 685 at this email info@georgiacb.com