Customs Code of Georgia (No. 4905-IIS of 2019) Pays/Territoire Géorgie Type du document Législation Date 2019 Source FAO, FAOLEX Source d'origine 230000000.05.001.019529 Sujet Agriculture et développement rural, Alimentation et nutrition, Pêche, Plantes cultivées, Déchets et substances dangereuses Mot clé Commerce international Questions de procédures Procédures judiciaires/procédures administratives Gouvernance Mise en application Taxe/impôt Produits agricoles Aire géographique Asie, Mer Noire, Europe de l'Est, Europe, Europe et Asie Centrale, Asie Occidentale Entry into force notes Chapter X of the Code enters into force from 1 September 2020. Résumé 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. Texte intégral Géorgien Site web matsne.gov.ge