Customs Regimes in Georgia — Types and Application Features
Customs regimes in Georgia determine the legal status of goods in cases of import, export, and transit. The selected regime affects the clearance procedure, the amount of duties and taxes, and the obligations of foreign trade participants.
Main Customs Regimes
Legislation provides several regimes, applied depending on the purpose of the shipment.
- Import (release for free circulation)
- Export
- Transit
- Temporary admission
- Re-import and re-export
Choosing a Regime for Import
When organizing import via Georgia , the most common regime is release for free circulation.
The choice of regime influences customs duties and taxes in Georgia and the structure of contractual obligations.
- Determination of the tax base
- Period of goods’ stay in the territory
- Conditions of subsequent use
- Scope of mandatory payments
Relation Between Regime and Customs Clearance
Customs regimes are directly linked to the procedure of customs clearance in Georgia . An incorrect choice of regime may result in additional inspections and financial risks.
Preliminary analysis of the regime allows accurate forecasting of the cost of import via Georgia and helps avoid additional assessments.
Professional Regime Analysis
Determination of the optimal regime is carried out before submitting the declaration. This reduces risks in importing goods and ensures legal stability of the transaction.
In the absence of an internal foreign trade structure, the contract holder model may be applied to centralize responsibility and control.
Determine the Optimal Customs Regime
Provide a description of the goods and the purpose of the shipment. ALMAZI will prepare recommendations on the appropriate regime and the structure of the foreign trade transaction.
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