Customs Brokerage is a critical link for any company involved in international trade. Customs procedures, declaration, and tax calculation require specific knowledge and precision. Even a minor error in a declaration (e.g., incorrect HS Code) can lead to cargo delays, substantial fines, and subsequently placing the company in the "risk zone," which automatically means frequent inspections. A customs broker is a professional intermediary between the business and the customs authority, ensuring the fast and legal clearance of cargo. In Georgia, where transit and trade flows are growing, the services of a qualified broker directly impact business operational efficiency and cost optimization.
What Do Customs Brokerage Services Cover?
Licensed customs brokers presented on the Legal.ge platform offer comprehensive services, including:
- Preparation of Customs Declarations: Filling out and submitting declarations (C-4, C-5, etc.) required for import, export, re-export, transit, and other customs regimes.
- Goods Classification: Correctly determining the product code according to the National Commodity Nomenclature of Foreign Economic Activity (HS Code), which sets the tax rate.
- Tax Calculation: Calculating import tax, VAT, and excise duty in advance so the importer knows exact expected costs.
- Permit and Certificate Management: Assisting in obtaining veterinary, phytosanitary, and other types of permits.
- Representation: Defending the client's interests at customs terminals during inspection processes and in customs disputes.
Common Situations and Scenarios
The most common problem relates to specifying the incorrect HS Code. For example, an importer brings in "smartwatches" and uses the code for "watches," which is taxed at a 12% import duty. In reality, if they used the code for "electronic devices," the tax might have been 0%. Customs discovers this and penalizes the company. Another scenario involves Certificates of Origin: a company imports goods from Turkey (with which Georgia has free trade), but lacks the EUR.1 certificate. As a result, they pay import tax that could have been avoided. Problems are also frequent regarding violations of the "temporary admission" regime, where full taxes and penalties are charged on machinery kept past the deadline.
Georgian Legal Framework
The customs sphere is regulated by the Tax Code of Georgia (which incorporates norms of the former Customs Code) and Orders of the Minister of Finance. These acts define customs regimes, tariffs, and declaration rules. Customs procedures are strictly prescribed and based on the ASYCUDA system, which processes data electronically. Brokerage activity is licensed and regulated by relevant legislation, ensuring service quality.
Step-by-Step Service Process
Working with a broker on Legal.ge begins with a preliminary analysis of documents (invoice, bill of lading, contract) before the cargo arrives in Georgia. In the first stage, the broker checks the correctness of documents and determines codes. In the second stage, the draft declaration is prepared, and taxes are calculated. In the third stage, upon cargo arrival, the declaration is registered, and if necessary, participation in cargo inspection takes place. The process concludes with the release of goods and authorization for transport to the client's warehouse.
Why Choose Legal.ge?
A qualified customs broker saves you time and money. Legal.ge gives you access to licensed specialists who have years of experience and know every nuance of the customs system. Brokers on our platform will help you avoid the risks of falling into the "red channel" and ensure the smooth movement of your cargo across the border.
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