Customs Code of Georgia (No. 4905-IIS of 2019) País/Territorio Georgia Tipo de documento Legislación Fecha 2019 Fuente FAO, FAOLEX Fuente original 230000000.05.001.019529 Materia Agricultura y desarrollo rural, Alimentación y nutrición, Pesca, Cultivos, Desechos y sustancias peligrosas Palabra clave Comercio internacional Cuestiones de procedimiento Procedimientos judiciales/procedimientos administrativos Gobernanza Cumplimiento/aplicación Tasa/impuesto Productos agrícolas Área geográphica Asia, Mar Negro, Europa Oriental, Europa, Europa y Central Asia, Asia Occidental Entry into force notes Chapter X of the Code enters into force from 1 September 2020. Resumen 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. Texto completo Georgiano Página web matsne.gov.ge