In the world of international trade, a single digit makes the difference between a profitable shipment and a logistical nightmare. The Harmonized System (HS) Code, or Commodity Code, is the DNA of your cargo; it dictates the import duty rate (0%, 5%, or 12%), the applicable VAT (18%), and the necessity of specific permits or licenses. At Legal Sandbox Georgia, we provide precise legal classification services to ensure your goods are declared correctly under the Georgian Commodity Nomenclature of Foreign Economic Activity (CN FEA). Incorrect classification is the most common trigger for customs disputes, leading to retroactive tax assessments, heavy monetary penalties (often 100% of the unpaid amount), and prolonged detention of goods at the customs clearance zone.
Our service goes beyond simple catalogue checking. We analyze the technical specifications, chemical composition, and intended use of your products to determine the legally defensible 11-digit code. For complex or ambiguous products—such as mixed chemicals, high-tech machinery, or kits—we do not rely on guesswork. We represent your company in obtaining a "Binding Tariff Information" (Advance Ruling) from the Georgia Revenue Service. This official decision is legally binding on the customs authorities for three years, providing you with absolute certainty regarding your tax liability and eliminating the risk of a border officer reclassifying your goods upon arrival.
We also conduct retrospective audits for clients who suspect they have been overpaying duties due to historically incorrect classification. If we identify that your goods were declared under a code with a higher duty rate than necessary, we initiate administrative proceedings to correct the declarations and claim a refund of the overpaid taxes from the state budget. Whether you are importing raw materials or finished luxury goods, our classification strategy ensures compliance with the Customs Code of Georgia while optimizing your fiscal burden.
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