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Committee on Customs Valuation - Notification under article 22 of the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994 - Georgia
日期:2022/02/16
作者:Georgia
文件編號:G/VAL/N/1/GEO/2
附件下載:GVALN1GEO2.pdf
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NOTIFICATION UNDER ARTICLE 22 OF THE AGREEMENT ON
IMPLEMENTATION OF ARTICLE VII OF THE GENERAL
AGREEMENT ON TARIFFS AND TRADE 1994

Georgia

The following submission, dated 10 February 2022, is being circulated at the request of the delegation of Georgia.

 

_______________

 

 

The Government of Georgia wishes to notify that the customs valuation of goods imported to Georgia is carried out in accordance to the Chapter VI (Customs Value of Goods) of the Customs Code of Georgia[1].

 

Below is given the extracts of the provisions from the Customs Code of Georgia regulating the   customs valuation of goods.

 

Furthermore, to complement the existing regulatory framework, Georgia also wishes to notify, that the Procedural Manual on Customs Valuation Control[2] was introduced in 2020 approved by the Order of The Director General of the Revenue Service.

 

The Manual seeks to provide a structured guideline for Customs valuation formalities and procedures as to ensure efficient implementation of national legislation and of international obligations as applicable.

 

Article 37 General provisions of the customs valuation of goods

 

1.  The customs valuation of goods shall be carried out in accordance with this Code and the procedures laid down in the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994.

 

2.  During the declaration of goods, the declarant shall carry out the customs valuation of the goods, and the customs authorities shall control the accuracy of the customs value of goods determined by the declarant.