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customs_tariffs تعرفه های گمرکی در گرجستان

Customs Tariffs in Georgia

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Georgian tax law

Approved September 17, 2010

Chapter 8 Tariffs on Imported Goods

Chapter 28 Customs Tariffs

 

Article 195:

Tariff payer: Anyone who imports goods from abroad into the country and customs and is required to pay customs duties. (Except for export which is exempt)

Article 196:

Customs Tariff: Customs tariff is based on the value of the goods passing through the customs of Georgia. Unless otherwise specified in this Act.Customs Tariff: Customs tariff is based on the value of the goods passing through the customs of Georgia. Unless otherwise specified in this Act.

Article 197:

Tariff rates:

The following goods include a 12% tariff rate:

Important items include: live poultry and any poultry, fresh, frozen beef and lamb, dairy products (such as yogurt, milk, cream, kefir), eggs, natural honey, potatoes, tomatoes, Onions, Garlic, Cabbage, Cauliflower, Carrots, Radishes, Beets, Cucumbers, Grains, Any Vegetable, Family Agaricus Mushroom, Walnut, Banana, Tangerine, Portugal, Lemon, Grape (Fresh or Dried) Melon, Apple , Pears, plums, sour cherries, peaches and other fruits, nuts, tea, wheat or barley flour, potato flour, sausages, homogenized food preparations, sugar, confectionery products such as confectionery and chocolate chocolate Canned tomatoes, mushrooms and other vegetables, jams, pineapples, natural juices, coffee and tea ingredients, various sauces, plain and carbonated mineral water, non-alcoholic barley juice, tobacco and tobacco products, salt, sulfur , Soil & stone, gypsum, lime & cement, detergents & cleaners, plastic & rubber flooring, shower cabins & bathroom accessories, plastic products, dining utensils & other toiletries, door & window frames, curtains, products Wooden, all kinds of decorative stones, bitumen and petroleum products for asphalt, building materials, clothing, footwear and hats, all kinds of paper and cardboard, jewelry and precious metals, Made machine construction machinery, machinery for production of gas under pressure, different tanks with a maximum capacity of 300 liters, special tanks for liquefied petroleum gas, metal, furnaces.

 

2. The following goods will be awarded a 5% rate:

Cheese, pork, cosmetics, perfumes, soaps, waxes, tanks with a capacity exceeding 300 liters, stationery, gloves, decorative sculpture, electric beam, copper, coaxial cables, alcohol, polymer, plastic sheets, film And metal, non-metallic sound, door and window tapes.

 

3. The rest of the goods will be calculated at the rate of zero percent.

 

4 - Temporary clearance of goods is calculated at 3% per month of the total value of the goods when presenting the clearance sheet. (Every day the goods are introduced and cleared three percent of the total value must be paid each month) This amount must be paid by the 15th day of each month. The last payment must be made on the last day of temporary discharge. The importer can pay the entire amount at once.

5. The total of the payments referred to in paragraph 4 (excluding registration fees) shall not exceed the import tax and the date of release for that item shall be specified.

6 - In the national table of imported goods and foreign economic activity of the country, passenger cars defined as 8703 tax such cars, 0.05 lakhs cc car engine plus 5% import tax for each year of car age, It will be calculated.

 

Manual cargo cases:

Article 198:

How to pay the tariffs:

1- The import tax shall be calculated on the basis of the commodity rate, except as provided in Article 197 (3) and (6).

2 - Payment of import tax is based on the clearance sheet issued by the official entity.

 

Article 199:

Tariff exemption:

The following are tax exempt:

1) Goods shipped for disaster relief and humanitarian assistance.

2) Goods sent on international aid and subject to the President's order.

(3) Goods provided through foreign aid or international organizations and at least 25% of its value provided by international aid shall be exempt from tariff payments. The Ministry of Finance of Georgia identifies the elements of these financial aids in accordance with a special parliamentary resolution.

4) From the real person

4 - 1) Within one business day, the goods listed in the Foreign Economic Activity List of these commodities with a total value of up to 500 GEL as well as food up to 30 kg (including post) not intended for economic activity , Exempt from paying taxes.

4 - 2) within thirty days and once, the goods listed in the list of foreign economic activity numbers 28 and 97 and their total value up to 500 GEL and food up to 30 kg (including post) for economic activities It is not considered and exempt from tax.

4-3) Tax exempted once and daily by air, within thirty days and non-air, 200 rates of cigarettes and 50 cigars and 250 grams of tobacco products.

4-4) Postal cargo is tax free up to 300 lari and up to 30 kg.

4-5) Air freight up to 3000 lari and up to 30 kg tax exempt.

5) Baby food and specialty food for diabetic patients that are not intended for major and non-major sales are tax exempt.

6) Film tapes are exempt for medical use and syringes for diabetics.

7) Goods exempt for international flights or international sea routes that must reach the ship or aircraft.

8) Machinery and vehicles exempt from oil and gas industries as defined by the Georgian Oil and Gas Act.

9) Goods expropriated by the Government of Georgia or goods that do not own property are tax-exempt under Georgian law.

10) Tobacco and tobacco products are tax-deductible from January 1, 2012.

11) The importation of goods produced in the free industrial zones is exempt from taxation.

12) Vehicles with electric motors are exempt from tax.

consideration :

The tariff will be determined by the importer based on the stated price. If the price offered is far below the actual price and the Georgian Customs Administration suspects such a declaration, the Georgian Customs Experts themselves determine the average actual price of the goods based on the six common customs procedures in different countries.

Visit the Georgian Ministry of Justice website for more information.

List of Imported Goods Required for Health and Quarantine License

12:03-1391/09/15

 

Name of God

 

List of Imported Goods Requiring a Health Certificate of Origin and Authorization from the National Food Agency of Georgia

At the time of international shipping

  The imported goods listed below need a health certificate

  The plants originate from health organizations of the country

The certificate is presented to the Georgian Customs along with the goods

 

Plant items

Commodity Group Code

 

type of the product

 

06

Any kind of seedlings, plant roots or parts thereof, cut flowers, ornamental plants, plant roots other than Code 1212, leaves and branches of plants, types of moss

07

Vegetables, Shellfish, Beans

08

All kinds of fruits and nuts. Tangerines, peeled Tangerine fruits, melons and watermelons. Tangerine bark

09

Coffee, tea, drills, Paraguayan tea and all kinds of spices

10

Cereals

11

Flour Products, Starch, Malt

12

Seeds and Fruits of Oily Plants, Medicinal and Technical Plants, Straws for Animal Nutrition

18

Cocoa and its products

23

Food industry waste, animal feed

24

Tobacco and its replacement products

44

Wood and wood products, charcoal

52

cotton

53

Plant fibers for weaving fabrics, paper yarn and fabrics

97

Artwork, antique

No code

Any kind of soil

No code

Live insects

No code

Types of bacteria, viruses, fungi, mites and living nematodes

 

Note: Agricultural and food products that are processed, transformed and no longer pose a risk do not require the above health certificate.

 

Imported goods listed below need to obtain a plant and animal health certificate

One of the health organizations of the country of origin and border quarantine in Georgian customs.

The certificate shall be presented to the Georgian Customs with the goods.

 

Animal and vegetable items

Commodity Group Code

type of the product

01

Live livestock, poultry, any living animal

02

Meat and meat products

03

Fisheries and aquatic products

04

Dairy and dairy products, eggs, natural honey, foodstuffs with animal ingredients

05

Products with animal compounds

10

Cereals for baking

12

Seeds and fruits of oily plants, Seeds of plants, Fruits and grains, Medicinal and technical plants, Straws for animal nutrition

15

Types of vegetable and animal oils and fats and their compounds; types of crude oils, types of vegetable and animal wax

16

Prepared meat, fishery and aquatic products

21

Various food products

23

Food and waste industry waste; edible animal waste

30

Medicinal products

41

Tanned leather and leather goods (other than natural fur) and leather

43

Natural and synthetic fur and its products

51

Wool; animal hair soft or hard

95

Toys, sports equipment and parts; circus and propulsion zoos

Note: In case of transit of goods from Georgian soil, there is no need to obtain health certificate from Georgian Food Health Agency and only submission of health certificate by country of origin is required.

Note: In case of re-export of agricultural, food and animal products, it is necessary to obtain an export license from the Georgian Food Health Agency.

 

Imported and transit goods, including a higher health risk group, which, in addition to the country of origin's health certificate, also requires a Georgian Food Agency authorization to enter. The following imported goods will be subject to special customs quarantine at the Georgian Customs Border, where necessary, under the supervision of Food Agency experts.

 

List of transit goods including animal health risk group controlled by animal health


Commodity Group Code

type of the product

01

Live livestock, poultry, any living animal

02

Meat and meat products

05

Products with animal compounds

41

Tanned leather and leather goods (other than natural fur) and leather

95

Toys, sports equipment and parts; circus and propulsion zoos

List of imported goods including animal health risk group most controlled by animal

 

Commodity Group Code

type of the product

01

Live livestock, poultry, any living animal

02

Meat and meat products

03

Fisheries and aquatic products

04

Dairy and dairy products, eggs, natural honey, foodstuffs with animal ingredients

05

Products with animal compounds

10

Cereals used for baking

12

Seeds and fruits of oily plants, Seeds of plants, Fruits and grains, Medicinal and technical plants, Straws for animal nutrition

23

Food and waste industry waste; edible animal waste

30

Medicinal products

41

Tanned leather and leather goods (other than natural fur) and leather

95

Toys, Sporting Goods and Parts; Circus and Stimulus Zoos

List of imported goods, including the most hygienically controlled group on plant health

 

Commodity Group Code

type of the product

06

Any kind of seedlings, plant roots or parts thereof, cut flowers, ornamental plants, plant roots other than Code 1212, leaves and branches of plants, types of moss

07

Vegetables, Scallops, Beans

08

All kinds of fruits and nuts. Tangerines, peeled Tangerine fruits, melons and watermelons. Tangerine bark

10

Cereals

11

Flour Products, Starch, Malt

12

Seeds and fruits of oily plants, Seeds of plants, Fruits and grains, Medicinal and technical plants, Straws for animal nutrition

No code

Any kind of soil

No code

Live insects

No code

Types of bacteria, viruses, fungi, mites and living nematodes

Note: Imported goods, including a higher health risk group other than the health certificate of the country of origin, require Georgian National Food Agency authorization to enter Georgian soil and importers are required to enter Georgia before entering the Georgian border. Visit the Georgian Food Health Agency and obtain the required entry clearance while declaring the type of goods.

 Note: Imported goods licensed and licensed by the European Union, the United States of America and Australia, licensed for health (plant and animal health) do not need to be licensed by the National Food Health Agency of Georgia.

 Note: Importers are required to submit all required health certificates of origin and a certificate of absence of disease and virus to the Customs and National Food Agency of Georgia.

 For more information, visit the Georgian National Food Agency website as follows.

The list of goods with the minimum declared rate at the time of discharge should be included

 

12: 13-1391 / 09/15

  Price List Checklist of Commodities Based on the Order of the Minister of Finance of Georgia

No. 330 dated 6/6/2011 in accordance with 18/3/1390

Completion date and renewal date 7/6/2012 as of 18/3/1391

 

Extra dimension unit

Rate per kilogram in national currency

type of the product

bar code

Number

-

3.50

Frozen beef without bones

02023090000

1

-

3.50

Fresh, chilled or frozen pork without bone

02032955000

2

-

3.20

Fresh, chilled or frozen poultry meat - purified without any internal content, including 65% chickens or otherwise;

02071290000

3

-

3.60

Fresh, chilled or frozen homemade poultry meat - Meat slices;

02071410000

4

-

1.80

Fresh, Chilled or Frozen Homemade Chicken Meat - Slices of Bone Meat;

02071420000

5

-

1.65

Fresh, Chilled or Frozen Homemade Chicken Meat - Bone Chicken Thighs, Pieces and Products

02071460000

6

-

9.50

Butter, fat and dairy oils; milk paste - 85% fat; natural butter packaged in 1kg packs

04051011000

7

-

4.20

Butter and fats and dairy oils; milk paste - 85% fat; natural butter.

04051019000

8

-

0.25

Fresh or chilled potatoes

07019090000

9

-

1.00

Fresh or chilled tomatoes

07020000000

10

-

1.00

Onions, garlic and spices like fresh or chilled

07031019000

11

-

1.50

Onions and herbs like fresh or chilled; garlic

07032000000

12

-

0.60

Carrots, turnips, beets, and the like are fresh or chilled

07061000000

13

-

1.00

Fresh or chilled cucumber

07070005000

14

-

2.00

The rest is fresh or chilled; eggplant

07093000000

15

-

1.00

Happy beans; beans

07133390000

16

-

2.00

Fresh or dried bananas

08039010000

17

-

1.50

Fresh or dried tangerines

08051020000

18

-

1.50

Fresh or dried tangerines

08051080000

19

-

1.00

Apples, pears and the new Golden Delicious

08081020000

20

-

1.00

Apples, pears and fresh Granni Smith

08081050000

21

-

1.00

Apples, pears and fresh

08081090000

22

-

1.80

Apricot, cherry and cherry, fresh peach, almond and pink Damson plum

08091000000

23

-

1.20

Other fresh kiwi fruit

08105000000

24

-

2.00

Types of refined or unrefined vegetable oils and their compounds without chemical changes

15121990000

25

-

2.00

Ready-to-eat vegetable or animal butter or its composition with different percentages of fat (excluding item 1516)

15171090000

26

-

4.50

Kalambas and meat products like it, Kalambas products

16010099000

27

Liter

2.00

Drinking water, including drinking water and carbonated or non-glazed mineral water with different sugar or flavor compounds; non-alcoholic beverages (excluding juices and saplings of water code 2009)

22021000000

28

Liter

1.50

Drinking water, including drinking water and carbonated or non-carbonated mineral water with various additives; non-alcoholic beverages (excluding juices and miscellaneous juices codified 2009, 0404-0401

22029010000

29

-

0.15

Bran and other scrap from cereals

23023090000

30

-

0.30

Gypsum, gypsum and anhydrite with or without color additives with different components: Construction gypsum

25201000000

31

-

0.30

Gypsum, gypsum and anhydrite with or without color additives with different components: Construction gypsum

25202010000

32

-

0.12

Types of cement

 

25232900000

33

-

25.00

Types of Perfumes

33030090000

34

-

3.10

Types of plastic single thread with diameter more than 1 mm

39162010000

35

-

5

Kitchenware & Plastic & Kitchenware: Kitchenware

39241000000

36

-

5

Kitchenware & Other Sanitary Ware: Other Containers

39249090000

37

-

9

Other plastic products and plastic products with commodity code 3914-3901

39269098000

38

Font

20.00

Types of tires, rebuilt or second hand tires

40122090000

39

-

35

 

 

20

 

 

6.5

Group 1 - Apparel and Other Second-Hand Products (Completely New Clothes Unpackaged and Retail Packaging)

 

Group 2 - Apparel and other second-hand products (clothing packed in a box or sack that is new, but generally has signs of wear and tear)

 

Group 3 - Apparel and Other Second-Hand Products (second-hand clothes packed in sachets with clear signs of wear or tear)

63090000000

40

Square meters

17.32

Decorative Paving, Interior Decorative Stone, Ceramic

69089091000

41

Square meters

9.25

Other types of decorative stones

69089099000

42

-

4.50

Ceramic or porcelain bathroom and toilet appliances

69101000000

43

-

2.50

Other ceramic or porcelain bathroom and toilet facilities

69109000000

44

kilo

5.00

A variety of dishes and other Chinese kitchenware and sanitary ware

69111000000

45

kilo

5.00

Other kitchen utensils and other Chinese kitchen utensils

69119000000

46

-

5.00

All kinds of kitchen utensils and other ceramic utensils

69120010000

47

-

8.00

Types of other kitchenware and sanitary ware

69120030000

48

-

5.00

Other kitchen utensils and other ceramic utensils

69120050000

49

-

5.00

Other kitchen utensils and other Chinese kitchen utensils

69120090000

50

-

30.00

fake jewelery

71179000000

51

-

1.53

Iron leaf types 600 mm wide or more

72104900000

52

-

0.83

Types of iron wire

72142000000

53

-

3

Types of steel structures or parts thereof (excluding structures with commodity code 9406)

73089099000

54

-

13.50

Other metal products

73269098000

55

-

8.00

Types of coated cables

8544

except

85447000000

56

-

4.50

Second-hand parts of grooves with code 87

98011000000

57

For more information, please visit the Georgian Ministry of Finance website:

 

Georgian Ministry of Finance website

 

 

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