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Import Export Regulations

What is the import tax in Georgia?

Import tax depends on the HS code and is 0%, 5%, or 12%. Additionally, VAT (18%) and Excise Tax (for certain products) apply.

What is a EUR.1 certificate?

It is a certificate of origin that allows you to benefit from 0% import duty when importing from the EU (and vice versa).

Is hiring a customs broker mandatory?

No, you can file the declaration yourself, but a broker's assistance reduces the risk of errors.

What if customs disagrees with the invoice price?

You have the right to prove the price with alternative documents (contract, bank transfer) or appeal the decision.

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2 min

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Import-export regulations in Georgia constitute a complex legislative framework covering customs, tax, sanitary, and licensing norms. As an open economy, Georgia offers simplified customs procedures and free trade regimes (DCFTA with the EU, FTA with China). However, businesses often find it difficult to navigate the labyrinth of Harmonized System (HS) codes, certificates of origin, and specific permits. Incorrectly executed documentation leads to cargo detention, fines, and additional taxes. Consulting a qualified lawyer helps optimize foreign economic activity (FEA) and avoid risks.

What does the Import Export Regulations service cover?

Customs law specialists on Legal.ge offer comprehensive support:

  • Customs Regime Selection: Planning the optimal use of import, export, transit, temporary admission, or bonded warehouse regimes.
  • HS Code Determination: Accurate classification of goods, determining import duty rates and necessary permits.
  • Certificates of Origin: Obtaining EUR.1, CT-1, and other certificates to benefit from preferential tariff regimes.
  • Customs Disputes: Protecting interests in disputes with the Revenue Service (e.g., customs value adjustment, classification changes).
  • Non-Tariff Regulation: Consulting on phytosanitary, veterinary, and sanitary certificates, as well as permits for dual-use goods.
  • Contract Drafting: Legal structuring of international sales (INCOTERMS 2020) and shipping contracts.

Common Problems and Solutions

Our experts will help solve problems such as:

  • Customs refusal to recognize the invoice price and increasing customs value.
  • Cargo detention due to insufficient documentation.
  • Errors in the declaration leading to fines.
  • Issues related to VAT refunds during exports.

Georgian Legislation and Regulations

The main regulators are the Customs Code of Georgia and the Tax Code. Numerous bylaws also regulate the import/export of specific product types (food, medicine, construction materials). Internationally, World Trade Organization (WTO) rules and free trade agreements are significant.

Service Delivery Process

  1. Analysis: Studying the product and route.
  2. Classification: Assigning HS code and calculating tariffs.
  3. Documentation: Compiling a list of necessary certificates and permits.
  4. Declaration: Assisting in filling out the customs declaration (in coordination with brokers).

Why choose a specialist on Legal.ge?

International trade is full of hidden risks. An incorrectly chosen INCOTERMS or code can lead to significant financial loss. Legal.ge gives you access to customs law experts who ensure the smooth movement of your cargo across the border.

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