Violating customs rules involves actions that breach the established regime for moving goods across the Georgian customs border, but do not always constitute classic "smuggling" (hiding). This can be incorrect declaration, incorrect specification of the commodity code (HS Code), reducing customs value to evade taxes, or falsifying documents. If the amount payable or the value of goods resulting from the violation exceeds the criminal threshold, liability arises under Article 214. Minor violations are regulated by the Customs Code and result in administrative fines (sanctions).
Defense in customs disputes requires deep knowledge of the Customs Code, tariffs, and tax legislation. The lawyer's goal is to prove that the violation was a technical error and not an intentional act, or to reduce the imposed sanctions.
What does the Customs Violation Defense service cover?
Customs law specialists offer:
- Customs dispute: Appealing incorrectly assessed taxes and fines to the Revenue Service Dispute Resolution Council or court.
- Code classification: Conducting expertise to determine the correct HS Code of the goods, which is often a subject of dispute.
- Correction of declaration errors: Assisting in amending the declaration to avoid criminal prosecution.
- Criminal defense: If the case is transferred to the Financial Police, defending the accused during the investigation and trial stages.
Common Scenarios
Disputes often relate to:
- Undervaluation: Indicating a price lower than actual in the invoice to save on customs clearance fees.
- Incorrect code: Declaring goods under a code that has a lower import tax.
- Deadline violation: Exceeding the deadline for removing temporarily admitted goods (e.g., a car).
- Certificate of origin: Submitting a fake certificate to benefit from preferences.
Georgian Legislation
The main acts are the Customs Code of Georgia and Article 214 of the Criminal Code. The Customs Code defines fines (sanctions) for violating declaration rules. Criminal liability arises if the act contains signs of a crime and the amount is large.
Process Flow
The defense strategy includes:
- Administrative complaint: Initiating a dispute at the Revenue Service.
- Expertise: Goods identification.
- Court: Canceling the fine or terminating criminal prosecution.
Why Legal.ge?
Customs disputes are critical for business. Legal.ge allows you to find lawyers specializing in customs and tax law. They will help you clear cargo and remove sanctions. Find a defender on Legal.ge.
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