New Logistic Service Ltd
Georgia

Customs clearance

We clear cargo at customs in the following statuses: import, export, re-export, re-import, transit, temporary import, customs warehouse, processing. We will prepare all necessary documents, obtain permits and certificates.

What is included in the service?

VAT

Standard VAT in Georgia is 18%. We will help you to understand the tax nuances and reduce costs through competent execution of documents

Excise Duty

In Georgia, excise rates apply to certain categories of goods, such as alcoholic beverages, tobacco products, fuel and vehicles. Excise rates are subject to change depending on legislation and economic policy. Here are the main categories of goods and examples of excise rates (as of the latest available data):

1. Alcohol products

2. Tobacco products

3. Fuels

4. Vehicles

Passenger cars: Excise duty depends on engine displacement and ecological class. For example:

5. Other goods

Brokerage services

Services include a wide range of activities aimed at ensuring fast and correct clearance of goods at border crossings. A customs broker acts as an intermediary between the client (importer or exporter) and custom. Here are the main services provided by a customs broker:

Consultations on customs legislation

Clarification of rules and requirements of customs clearance
Assistance in classification of goods according to HS code (Harmonized System codes)
Consultations on rates of customs duties, taxes and excise duties

Preparation and execution of documents

Checking and preparation of necessary documents for customs clearance (invoices, contracts, certificates of origin, licenses, etc.)
Filling in goods declarations and other customs forms
Registration of electronic documents through customs systems

Customs
declaration

Submission of goods declaration to customs authorities
Interaction with customs inspectors to speed up the inspection process
Adjusting declarations (if it necessary)

Calculation of
customs duties

Calculation of customs duties, taxes, excise duties and fees
Assistance in optimizing customs payments
Control over the correctness of calculation and payment of charges

Organization of customs control

Accompanying the cargo during customs inspection
Organization of necessary expert examinations and laboratory analyses
Settlement of disputable issues with customs

Logistic
support

Organization of cargo transportation to the place of customs clearance
Interaction with carriers, temporary storage warehouses and other participants of the process
Control over delivery and clearance deadlines

Work with special regimes

Registration of goods under special customs regimes (temporary import/export, re-export, processing, etc.)
Assistance in obtaining privileges or exemptions from customs payments

Settlement of disputable issues

Representation of the client's interests in customs authorities
Appealing customs decisions in case of disagreement
Assistance in resolving conflict situations

Record keeping and reporting

Keeping records of customs operations
Preparation of reports for the client on customs operations
Storage and archiving of documents

Additional services

Assistance in obtaining certificates of conformity, licenses and permits
Consultations on export control issues
Support in case of inspections by customs or tax authorities

Advantages of working with a customs broker

Saving time: The broker takes care of all stages of customs clearance
Risk reduction: A professional broker minimizes errors and delays
Cost Optimization: A broker helps to reduce customs payments through proper classification of goods and utilization of benefits
Legal support: The broker protects the client's interests in case of disputes with customs

Registration of key documents of an international transaction

Registration of key documents is an important stage that ensures legality, transparency and smooth movement of cargo across borders. Here is a description of the key documents used in international trade and their importance:

Invoice

Purpose:
Indicates the value of the goods, their description and terms of delivery

 

Content:
Seller’s and buyer’s requisites
Description of the goods (name, quantity, unit price, total value)
Terms of delivery (e.g. FOB, CIF, EXW)
Importance:
Used for customs clearance, calculation of customs duties and confirmation of the value of the goods

CMR (Consignment Note)

Purpose:
confirms the contract of transportation of cargo by road
Content:
Data of the consignor, consignee and carrier
Description of the cargo (weight, volume, number of places)
Conditions of transportation and route
Signatures of the parties
Importance:
guarantees trouble-free border crossing and serves as proof of handover to the carrier

Packing List

Purpose:
details the contents of each package

 

Contents:
Description of the goods in each box or container
Weight and dimensions of each package
Total weight and volume of the shipment

 

Importance:
used to verify the shipment at customs and organize logistics

Contract (Sales
Agreement)

Purpose:
legal justification of the transaction

 

Content:
Requisites of the parties
Subject of the contract (description of goods, quantity, price)
Terms of delivery and payment
Responsibility of the parties and dispute resolution procedure
Importance:
confirms the legality of the transaction and is used for customs clearance

BL (Bill of Lading)

Purpose:
a document confirming acceptance of cargo for sea transportation

 

Content:
Data of the sender, consignee and carrier
Description of the cargo
Conditions of carriage
Importance:
serves as a document of title (ownership of the cargo) and is used to receive the cargo at the port of destination

AWB (Air Waybill)

Purpose:
confirms the contract of transportation of cargo by air

 

Content:
Data of the shipper, consignee and airline
Description of the cargo
Conditions of carriage
Importance:
used to receive the cargo at the airport of destination and confirm the conditions of carriage

What happens if the customer does not pay the customs clearance fee on time?

If you do not pay the customs clearance fee on time, you will be charged additional interest in accordance with Georgian law.

Accuracy and Compliance Guarantees

We ensure that all documents are correctly completed in accordance with international standards.

Documents are checked for compliance with the requirements of customs authorities and the legislation of the countries involved in the transaction.

We help minimize the risks of delays and fines at customs

Advantages of professional document processing

Speed: Speeding up customs clearance and delivery processes.

Security:Minimize the risks of errors and delays.
Transparency: Clear compliance of documents with the terms of the transaction and legal requirements.

How much does customs clearance cost?

1. Customs value

Customs value is the value of goods, which is used to calculate customs payments (duties, taxes, excise duties) when goods cross the customs border. It is determined in accordance with the legislation of the country into which the goods are imported and is the basis for calculating customs duties

Basic aspects of customs value. Determination of customs value: the customs value includes the price of the goods as stated in the invoice (invoice) as well as additional costs associated with the delivery of the goods to the border of the country of importation.

Depending on the terms of delivery (Incoterms), the customs value may include:

Cost of goods
Cost of transportation (freight)
Cost of insurance
Other costs (e.g. license fees, commissions)

Methods of determining customs value

According to the transaction value of the imported goods (main method)
Transaction value of identical goods
By the transaction value of homogeneous goods
Subtraction method (based on the selling price of the goods in the country of importation)
Value addition method (based on the cost of production)
Reserve method (used if the previous methods are not suitable)

Documents for determining customs value

Invoice
Sales contract
Transportation documents (CMR, BL, AWB)
Insurance documents
Other documents confirming the costs (licenses, certificates, payment orders)

Example of calculation of customs value

Invoice value of goods: $10,000. Cost of transportation: $1,000. Cost of insurance: $200. Total customs value: $11,200.

Importance of customs value:

Used to calculate customs duties, VAT, excise taxes and other fees
Influences the final value of the goods to the importer
Controlled by customs authorities to prevent under-valuation (e.g., to evade customs duties)

2. Duty rate

Duty rate – a percentage of the customs value, which depends on the HS code (Commodity Nomenclature of Foreign Economic Activities) or HS code.

3. VAT

VAT (Value Added Tax) – is charged on the sum of the customs value + duties. VAT rates differ from country to country (e.g. 18% in Georgia).

4. Excise (if applicable)

Excise – additional tax on certain groups of goods, e.g. alcohol, tobacco, fuel, automobiles.

5. Customs fees

Customs fees – fixed or percentage payments for declaration processing, storage at customs and other services

Customs value is a key element in importing goods that directly affects the amount of customs duties. Correctly determining and documenting the customs value can help you avoid customs delays and penalties. If you are having difficulty calculating or confirming customs value, it is advisable to contact a customs broker or foreign trade specialist.

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