Customs duties in Georgia 2021 are levied on goods that are transported across the border and undergo customs control. Georgia, which is located between Europe and Asia and also has direct access to the sea route, is a convenient point for the transit of goods. Taking into account this peculiarity of the location, the government of Georgia does not pose any obstacles to multilateral trade, therefore, the country has an agreement with most states on the smooth export and import of any legal goods. Such a policy stimulates the growth of foreign investment and the trade and economic development of Georgia.
In total, there are 4 corridors in Georgia for the passage of goods
Green: Customs officers do not check documents or goods.
Yellow: documents are being examined (for example, how much the value declared in the invoice corresponds to the market value).
Red: both documents and goods are checked.
Blue: presupposes customs declaration in advance, before the goods cross the Georgian border. This is very important for perishable foods.
The amount of customs duty in Georgia
Customs duties in Georgia 2021 for customs clearance at the border depends on the time of passing through customs:
- 400 GEL per batch during working hours;
- 800 GEL for a batch at night.
How are payments processed?
Customs clearance fees and VAT or import tax are not automatically debited and must be credited to an account. At the customs, they give a memorial sheet and the same document is uploaded to the taxpayer’s personal account on the rs.ge tax portal. The tax is calculated based on the invoice (invoice price).
It is important to know that customs duty is transferred to one account, import tax (VAT) to another.
Documents required for passing customs control
The driver must have the following documents:
- valid passport;
- national or international driving license.
The vehicle must have the following documents:
- international vehicle registration certificate.
The following documents must be present for the goods:
- TIR Carnet;
- cargo declaration translated into Georgian, Russian or English.
Customs clearance points and checkpoints
The main tax associated with the passage of goods across the border is the import tax. Based on the nomenclature, it can be 0%, 5%, and 12%. For example, glass bottles with a capacity of 0.5 liters are not taxed, but plastic caps are already taxed at 5%. Goods worth up to 300 GEL are not subject to customs clearance, from 300-1500 GEL can be cleared at the border, above this amount – only in the economic zone of registration. A complete list of goods and their tax rates can be found in the Tax Code of Georgia.
In addition to import tax, customs clearance involves the payment of VAT. If for companies that are not VAT payers this is a net expense, then companies that are VAT payers are deducted the VAT paid at customs.
Import Tax Exceptions
There is a regime of temporary importation of goods, in which case the goods are fully or partially exempted from import tax. The term is determined by the declarant within three years or appointed by the revenue service. The temporary admission period can be extended somewhat, but cannot exceed 3 years.
There are also other exceptions:
- For fish and fish products that were caught or produced not on the territory of Georgia, but on Georgian ships;
- For goods that are intended for the elimination of natural disasters, catastrophes, or humanitarian aid;
- For goods or products funded by grants (the percentage of the grant is at least 25);
- For goods that enter the Free Industrial Zones.
It is important to know that the export of goods to Georgia is not taxed in any way.
To be sure that your goods will pass customs control without any problems and to know in advance about all the features that are associated with your case, it is better to consult with specialists in advance in order to avoid possible misunderstandings and not cause serious damage to your business due to idle time at customs.
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