Changes to the "Customs Code of Georgia"
— The “Customs Code of Georgia” has undergone changes with regard to the declaration of goods. Previously, there was a restriction on making changes to the temporary storage of goods and customs declaration. However, this reservation has been lifted, allowing for modifications. As a result, it is now possible to make edits to these documents.
— The responsibility for reducing the importation of goods with false information in customs declarations and accompanying documents has been strengthened. A penalty of up to 3,000 GEL will be imposed on individuals who incorrectly declare goods or intentionally undervalue them.
Previously, such cases were punished in accordance with the first or second part of Article 167 of the Customs Code, but now they will be punished with parts three or four of the same article.
Article 167: Understatement of import duty
- Where a natural person reduces the amount of import duty by submitting a customs declaration and/or documents accompanying a customs declaration containing incorrect data for goods worth up to GEL 3 000 shall be subject to a fine of 40% of the amount by which the import duty was reduced.
- The act provided for by paragraph 3 of this article committed repeatedly shall be subject to a fine of 100% of the amount by which the import duty was reduced.
— To elaborate, individuals who clandestinely import goods worth up to GEL 3,000 (excluding cash and securities) into Georgia’s customs territory or export them from the territory without undergoing customs control will be held accountable. Subsequent violations of such actions will result in a fine of 3,000 GEL and/or the seizure of the goods and/or vehicles.