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.
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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.