Annex 2: List of relevant customs-related laws and regulations
ANNEX 2.1: Legislation related to Customs Control Procedures as included in this Twinning project:
GEORGIAN CUSTOMS CODE
N 3545 – RS 25/07/2006
COMMUNITY CUSTOMS CODE
Council Regulation (EEC) No 2913/92 12/10/1992
IMPLEMENTING RULES TO THE COMMUNITY CUSTOMS CODE
Commission Regulation (EEC) No 2454/93 02/07/1993
MODERNISED CUSTOMS CODE
Regulation (EC) No 450/2008 of the EP and the Council 23/04/2008
CONSOLIDATED PRELIMINARY DRAFT of the IMPLEMENTING RULES to the MODERNISED CUSTOMS CODE 30/06/2008
CUSTOMS SECONDARY LEGISLATION
1. The following Table shows the details of the customs secondary legislation which is mandatory in accordance with the terms of various Articles of the Customs Code of Georgia.
2. Information provided in the Table is as follows:
Column 1
Number of the Article and sub-paragraph of the Customs Code in terms of which secondary legislation shall be issued
Column 2
Article No. and Title
Brief description of the required content of the secondary legislation which shall be issued
Type of legislation and person or administrative organisation responsible for the issue of the customs secondary legislation (shown within brackets)
Columns 3 to 5
Type, Number and Date of Entry into Force of the relevant customs secondary legislation
1
Annex 2: List of relevant customs-related laws and regulations
Chapter 2. Rights and Obligations of Persons Implementing Customs Formalities8(4) / Article 8 Representation
Rules of submission and use of the guarantee
Law of Georgia On Amendments and Additions into Customs Code of Georgia
N872 IIs 26 Dec 2008
(Order of the Minister of Finance of Georgia)
91(5) / Article 91 Preliminary Customs Decision
List of documents to be lodged for taking the preliminary decision, also, where necessary, the rules of taking samples of the goods, submission of the finding of the laboratory examination, approval or rejection of the decision, declaring the decision of issuing or rejecting of the decision, revocation the decision.
Law of Georgia On Amendments and Additions into Customs Code of Georgia; N872 IIs 26 Dec 2008
(Order of the Minister of Finance of Georgia)
9(4) / Article 9 Customs Decision
Time limit for the issue of any written decision by customs
(Order of the Minister of Finance) / Order / 1772 / 20 Dec 2006
15(2) / Article 15 Submission of Documents and Information
Documents to be submitted to customs for the purposes of customs control or supervision
(Order of the Minister of Finance) / Order / 1776
1232 / 20 Dec 2006 (repealed)
22 Nev 2007
20(4) / Article 20 Customs Control Zone
Procedure for the entry into, movement in or exit from the customs control zone of border points open for international movement
(Joint Order of the Minister of Finance and the Minister of Internal Affairs)
Law of Georgia On Amendments and Additions into Customs Code of Georgia
N872 IIs 26 Dec 2008
20(5) / Article 20 Customs Control Zones
Admission to the customs control zone of specialists of the Ministry of Internal Affairs solely for the performance of their duties in accordance with Article 78(2) of the Customs Code
(Joint Order of the Ministers of Finance and of Internal Affairs) / Joint Order / 1778
1497
500
-
653 / 20 Dec 2006 (repealed)
9 Jun 2008
20(6) / Article 20 Customs Control Zones
Procedure for the establishment of customs control zones and places where control zones may be established
(Order of the Minister of Finance) / Order / 1766 / 20 Dec 2006
Chapter 3. Customs Authorities of Georgia
23(2) / Article 23 Customs Laboratories
Customs Authority has right to carry out other service concerning to customs affairs additionally to the obligatory customs procedures according to the rules of the Ministry of Finance .
(Procedure established by the Minister of Finance)
23 (3) / Customs puts corresponding records in the travel documents at the moment of crossing state border in the cases defined and prescribed by the joint order of the Minister of Finance of Georgia and the Minister of Internal affairs of Georgia
(Joint Order of the Ministers of Finance and of Internal Affairs) / Joint order / 36
=
111 / 30 Jan 2009
Chapter 4. Customs Tariffs of Georgia and Tariff Classification of Goods
26(5) / Article 26 The Customs Tariff of Georgia
Approval of Integrated Tariff
Law of Georgia On Amendments and Additions into Customs Code of Georgia
N872 IIs 26 Dec 2008
(Order of the Minister of Finance of Georgia)
27(4) / Article 27 Tariff Classification of Goods
NNCFEA National Nomenclature of Commodity for Foreign Economic Activity and Procedure for the application of NNCFEA
(Resolution of the Government of Georgia) / Resolution / 163 / 23 Aug 2005
Chapter 5. Origin of Goods
29(5) / Article 29 Determination of Country of origin of Goods
Criteria and procedure for determining the country of origin of goods imported and exported
(Regulation of the Government of Georgia) / Resolution / 256 / 27 Dec 2006
30(3) / Article 30 Verification of Origin of Goods
Prescribed form, rules for filing and issuing of Preferential and non-preferential Certificate of Origin
(Regulation of the Government of Georgia) / Resolution / 256 / 27 Dec 2006
Chapter 6 Customs Valuation of Goods
31(7) / Article 31 General Provisions for the Determination of the Customs Value of Goods
Procedure for control of accuracy of the determination of customs value of imported goods
(Order of the Minister of Finance) / Order / 1768 / 20 Dec 2006
(repealed)
31(7) / Article 31 General Provisions for the Determination of the Customs Value of Goods
Procedure for determination of customs value of imported goods
Law of Georgia On Amendments and Additions into Customs Code of Georgia
N872 IIs 26 Dec 2008
(Order of the Minister of Finance) / Order / 996 / 31 Dec 2008
33(7) / Article 33 Method of Transaction Value of Identical Goods
For certain types of goods, the prices of which change substantially within the short time period, the different shortened time limit shall be established by order of the Minister of Finance of Georgia.
Law of Georgia On Amendments and Additions into Customs Code of Georgia
N872 IIs 26 Dec 2008
(Order of the Minister of Finance) / Order / 996 / 31 Dec 2008
34(7) / Article 34 Method of Transaction Value of Similar Goods
For certain types of goods, the prices of which change substantially within the short time period, the different shortened time limit shall be established by order of the Minister of Finance of Georgia.
(Order of the Minister of Finance) / Order / 996 / 31 Dec 2008
Chapter 7. Entry of Goods into the Customs Territory of Georgia
45(5) / Article 45 Movement of Goods on the Customs Territory of Georgia
Procedure, time limits and approved routes for the conveyance of goods from the place of entry to other place (approved places)
(Order of the Minister of Finance) / Order / 1773 / 20 Dec 2006
45(6) / Article 45 Movement of Goods on the Customs Territory of Georgia
Opening and, working hours of border posts, and certain types of goods, which are allowed to enter via border posts.
(Resolution of the Government of Georgia) / Resolution / 242 / 22 Dec 2006
45(7) / Article 45 Movement of Goods on the Customs Territory of Georgia
Importation of goods other than at designated places of entry and exit or out of working hours
(Agreement with the customs authority and in accordance
with procedure specified by the Minister of Finance) / Order / 1771 / 20 Dec 2006
Chapter 8. Presentation of Goods to the Customs Authority
47(3) / Article 47 Obligation to Present Goods
Procedure for the presentation of goods to customs at the time of importation (not only at the time of importation)
(Order of the Minister of Finance) / Order / 1773 / 20 Dec 2006
Chapter 9. Summary Declaration and Unloading of Goods Presented to the Customs Authority
50(1) / Article 50 Types of Summary declaration and Persons Presenting It
Prescribed form of Summary Declaration
repealed by Law of Georgia On Amendments and Additions into Customs Code of Georgia
N872 IIs 26 Dec 2008
(Order of the Minister of Finance) / Order / 1773 / 20 Dec 2006
(repealed)
26 Dec 2008
50(5) / Article 50 Types of Summary declaration and Persons Presenting It
Rules for the completion of the Registration Certificate
(Order of the Minister of Finance) / Order / 1764 / 20 Dec 2006
50(6) / Article 50 Types of Summary declaration and Persons Presenting It
The forms of summary declaration, time limits of declaration, and the rules of declaration and changing the declared data shall be laid down by order of the Minister of Finance of Georgia.
Law of Georgia On Amendments and Additions into Customs Code of Georgia
N872 IIs 26 Dec 2008
(Minister of Finance)
Chapter 10. Temporary Storage of Goods
56(3) / Article 56 Measures to be undertaken by the customs authorities against goods in temporary storage warehouse in case of non-completion of assignment or application of already assigned customs approved treatment or use
Procedure for the temporary storage of imported goods
(Order of the Minister of Finance) / Order / 1759 / 20 Dec 2006
Chapter 13. General Provisions
62(2) / Article 62 Determination of Customs Approved Treatment or Use
Procedure for the customs formalities for the determination of customs approved treatment or use
(Order of the Minister of Finance) / Order / 1774 / 20 Dec 2006
63(3) / Article 63 Licences, permits, certificates, prohibitions and restrictions related to the entry into or removal from Georgia
Designated places of entry where goods subject to SPS or other state controls shall not be imported
(Joint Order of the Minister of Finance and the Ministers responsible
for the implementation of the relevant State control) / Order / 1777 / 20 Dec 2006
63(5) / Article 63 Licences, permits, certificates, prohibitions and restrictions related to the entry into or removal from Georgia
Authority to customs to issue licences, permits and certificates for imported goods
(Resolution of Government of Georgia) / Order / 134 / 11 Aug 2005
(repealed)
64(5) / Article 64 Implementation of customs control
Provision of office accommodation by warehouse keeper
(Order of the Minister of Finance) / Resolution / 240 / 20 Dec 2006
64(8) / Article 64 Implementation of customs control
Description of applied risk management system in the implementation process of Custom control
(Order of the Minister of Finance) / Order / 12 / 9 Jan 2008
(repealed)
31 Dec 2008
641(4) / Article 641 Customs Trade Cooperation
Conditions for the reception of the status of customs-trade cooperation participant, list of the documents proofing this conditions, rules for presentation and examination, simplified customs procedures and the list of those goods towards which mentioned procedures shall not be carried out, shall be determined by the order of the Minister of Finance of Georgia
(Minister of Finance)
642(4) / Article 642 Control on Use and/or Destination
Procedure of control on the use and/or destination shall be determined by the Minister of Finance of Georgia.
(Minister of Finance)
Chapter 14. Customs Formalities Related to the Declaration and Examination of Goods for the Purpose of Placing Them under Customs Procedure
66 / Article 66 Time and place of customs formalities
Time and place where customs formalities shall take place
(Order of the Minister of Finance) / Order / 1765 / 20 Dec 2006
68(1) / Article 68 Form of customs declaration and additional documents
1) Prescribed form of customs declaration and
2) supporting documents
(Order of the Minister of Finance) / Order / 1232 / 27 Nov 2007
68(2) / Article 68 Form of customs declaration and additional documents
(Order of the Minister of Finance) / Order / 1232 / 27 Nov 2007
68(3) / Article 68 Form of customs declaration and additional documents
The documents shall not be required at the time of discharge of customs control of the customs declaration pursuant to paragraph 8 of Article 64 in cases prescribed by the risk management system applicable at the time of discharge of customs control referred to in order of the Minister of Finance of Georgia
(Order of the Minister of Finance)
69(5) / Article 69 Registration of customs declaration
Procedure for the submission, return and registration of a customs declaration (SAD)
(Order of the Minister of Finance) / Order / 1232 / 27 Nov 2007
70(4) / Article 70 The Declarant
Circumstances under which declarant may be a foreign national
(Order of the Minister of Finance) / Order / 1232 / 27 Nov 2007
71(3) / Article 71 Amendment of the customs declaration
Amendment of customs declaration
(Order of the Minister of Finance) / Order / 1232 / 27 Nov 2007
71(6) / Article 71 Amendment of the customs declaration
Rules of amendments of the customs declaration and the rights and obligations of the customs authority, declarant and the representative at the time of alteration shall be laid down by order of the Minister of Finance of Georgia.
Law of Georgia On Amendments and Additions into Customs Code of Georgia
N872 IIs 26 Dec 2008
Order of the Minister of Finance) / Order / 1232 / 27 Nov 2007
72(2) / On approval of the Instruction “concerning rules of carrying out customs procedures for the determination of the types of customs processing operation for the goods transported into the free zone / Order / 537 / 20 Jun 2008