- What is re-export of goods and for which goods it is applied
- Who re-exports the goods?
- What obligations arise when re-exporting goods?
- What formalities are carried out when re-exporting goods?
- How and in what time frame is the re-export of goods completed?
The re-export procedure allows foreign goods brought into the customs territory of Georgia to be exported outside the territory.
It is a necessary condition that the goods remain unchanged during re-export, if this change is not caused naturally during transportation.
What is re-export of goods and for which goods it is applied
Re-export can be carried out in the following cases, namely: when a person declares the goods for re-export at the check-in point, or declares that he intends to use them for re-export, and for this purpose places the goods in a temporary storage place.
If it is determined that the goods released into free circulation have any defects or packaging and the description does not match the terms of the transaction, and for this reason it is returned to the original supplier, such goods will be subject to re-export (for the goods declared by submitting the re-export declaration, the clearance service fee is 50 GEL).
Who re-exports the goods?
Re-export of goods is carried out by the person who declares the goods for re-export or declares the intention to use the goods for re-export and for this purpose places the goods at the place of temporary exchange or submits them to the customs authority.
What obligations arise when re-exporting goods?
Of course, all parts of the customs procedure are associated with various obligations that must be properly fulfilled, but now I will specifically focus your attention on the obligations arising from re-export.
When using re-export, it is necessary to meet the following conditions:
- The goods should not be processed in the territory of Georgia
- It should be possible to identify it by the customs authority
- Along with the re-export declaration, a person's statement about the existence of defects, quantity, quality and packaging of the goods must be submitted.
- The goods must be taken out of the customs territory of Georgia within 6 months from the date of release for free circulation.
If these obligations and conditions are not fulfilled, otherwise the declaration will be known as invalid and, accordingly, the procedure cannot be carried out.
Also, in order to take goods intended for re-export out of Georgia by sea, the declarant must provide:
- Submission of goods to the customs control zone
- Act of the surveying company on the assessment of the quantity of goods.
What formalities are carried out when re-exporting goods?
When we talk about obligations, it is necessary to mention the re-export declaration, which is filled in the customs declaration form in the following cases:
- using the customs declaration of goods in the customs warehouse or inward processing procedure
- Also, when re-exporting the goods, which were deprived of the status of goods of Georgia after being put into free circulation.
- When re-exporting goods moved by power lines or pipelines.
- When moving the goods declared for re-export by another means of transport. (does not apply to goods moved by mail)
The re-export declaration is considered to be the registration certificate of the goods or means of transport or the electronic registration certificate of the railway or the electronic registration certificate of the railway, as well as the information reflected in the database of the Ministry of Internal Affairs of Georgia.
When submitting a re-export declaration, the declarant is obliged, before submitting the declaration, to carry out the identification of the goods himself and to reflect the relevant data in the declaration.
Which documents must be submitted for re-export?
When determining re-export, the following shall be submitted:
Transport document:
- Transport document - TIR book or waybill.
- Bill of lading (for sea shipment)
- Air waybills (for air transportation)
- Railway overheads (for railway transfers)
Goods purchase document:
It can be a contract, invoice or other reporting document.
- A company act that determines the quantity of goods
- License or permit in cases provided by law.
How and in what time frame is the re-export of goods completed?
The re-export of the goods will not be considered completed until it is confirmed by the customs checkpoint. And, this confirmation is done through declaration of re-export of goods and removal from control.
It is necessary that the goods moved by means of road transport be submitted to the customs checkpoint within 10 calendar days after the declaration is given. And if the ownership of the vehicle in the customs warehouse has been transferred, this vehicle must be submitted to the customs checkpoint within 45 calendar days (from the date of registration of the declaration).
As we have already told you, re-export is completed when this process is confirmed by the customs checkpoint and is completed through the declaration and removal of control.
In case of changing the re-export customs procedure, the completion will be confirmed by signing the relevant documents.
Summary
It is necessary that every detail that accompanies the re-export process is carefully considered, starting with the fact that the re-exported goods should not have any defects or changes, ending with the removal of customs control.
Also, knowing and taking into account the state legislation and customs legislation of Georgia plays a decisive role in this matter, and it is better to follow all the necessary norms.