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Customs Code of Georgia (No. 4905-IIS of 2019)

Country/Territory
Georgia
Document type
Legislation
Date
2019
Source
FAO, FAOLEX
Original source
230000000.05.001.019529
Subject
Agricultural & rural development, Food & nutrition, Fisheries, Cultivated plants, Waste & hazardous substances
Keyword
International trade Procedural matters Legal proceedings/administrative proceedings Governance Enforcement/compliance Tax/levy Agricultural commodities
Geographical area
Asia, Black Sea, Eastern Europe, Europe, Europe and Central Asia, Western Asia
Entry into force notes
Chapter X of the Code enters into force from 1 September 2020.
Abstract

This Code sets forth customs rules and formalities in connection with movement of goods in and out of Georgia. It consists of eleven books: General provisions (I); Protective measures in trade, customs value of goods (II); Customs duty and guarantee for import dues (III); Importing goods into the customs territory of Georgia (IV); Customs status of goods, subjecting goods to customs formalities, verifying customs declaration, releasing goods and disposal of goods by the customs authority (V); Releasing goods into free movement and special cases where goods are exempted from import tax (VI); Special procedures (VII); Removing goods from the customs territory of Georgia (VIII); Customs violations and liability (IX); Exemption from customs duties (X); and Transitional and final provisions (XI). The Code, among others, provides for special rules for taxation, importing and exporting of agricultural commodities, food, fish products, seeds, animals, plants, and chemical substances.

Full text
Georgian
Website
matsne.gov.ge