The Legal Basis of Origin Certification
Determining and certifying the origin of goods is one of the fundamental institutions of customs law. Under the current Tax Code, origin is determined upon the introduction of goods into, or their export from, the customs territory of Georgia for the purpose of applying protective trade measures. Article 24 of the same Code gives foreign trade participants the possibility of obtaining advance decisions on commodity classification and origin, and the Minister of Finance is empowered to define further cases in which advance decisions on other factors are issued.
The practical significance of origin certification is that a properly executed document determines the customs-tariff regime of the goods: the amount of import duty, access to preferential benefits, and the application of non-tariff measures. An error in determining origin means re-qualification, additional charges and often administrative liability as well.