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Draft:Asycuda

From Wikipedia, the free encyclopedia



Customs clearance in Georgia comprises the legal and administrative procedures required to import, export, or transit goods across the customs territory of Georgia. These procedures are governed by the Customs Code of Georgia and administered by the Revenue Service, a legal entity of public law operating under the Ministry of Finance.[1] Since the mid-2000s, Georgia has substantially reformed and digitalised its customs administration, consolidating tax and customs functions within a single agency and introducing electronic declaration systems.[2]

Administration and reform

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Customs and tax administration in Georgia were merged into the Revenue Service, which is also responsible for sanitary and phytosanitary border control.[1] As part of a broader liberalisation programme, the number of import tariff bands was reduced from sixteen to three, and the majority of tariff lines were made duty-free; by the 2010s approximately 86% of tariff lines carried no import duty, compared with about 26% in 2005.[1] Georgia adopted a new Customs Code, established an Authorized Economic Operator programme, and completed implementation of the World Trade Organization Agreement on Trade Facilitation in 2019.[2][3] The reforms included the creation of Customs Clearance Zones, at which straightforward declarations may be processed in as little as fifteen minutes.[3]

The ASYCUDA system

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The principal electronic platform used for customs clearance in Georgia is ASYCUDA (Automated System for Customs Data), a customs-management system developed by the United Nations Conference on Trade and Development (UNCTAD) and used in more than 100 countries.[4] Cooperation between Georgia and UNCTAD began in 1998 with the deployment of the country's first computerised customs system, ASYCUDA++; this was replaced in 2007 by the web-based ASYCUDAWorld version.[5]

More recently, Georgia has deployed an ASYCUDA-based New Computerised Transit System (NCTS), developed with UNCTAD and funded by the European Union. The NCTS is intended to reduce the cost and time of moving goods between Georgia and the EU and to prepare Georgia for accession to the Common Transit Convention.[5]

Clearance procedure

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Customs clearance follows a standardised sequence managed through the electronic system:

  1. Documentation. Traders submit the commercial invoice, transport documents (such as a bill of lading or CMR consignment note), packing list, and, where applicable, certificate of origin.[6]
  2. Electronic declaration. A declaration is prepared in ASYCUDA on the basis of the goods' Harmonized System (HS) code, either directly by the trader or through a licensed customs broker.[4]
  3. Risk management. On submission, the system assigns a colour-coded control channel: a green channel for release without inspection, a yellow channel for documentary verification, and a red channel for physical examination of the goods.[4]
  4. Assessment and payment. Applicable charges—import duty, value-added tax, and, for certain goods, excise—are calculated and paid, after which the goods are released for free circulation.[6]

Duties and taxes

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Georgia applies import duties in a narrow range (generally between 0% and 12% of the CIF value), with most goods entering duty-free.[6] A value-added tax of 18% is levied on imports; the VAT base is the customs value plus any applicable import duty.[6] Low-value consignments benefit from de minimis thresholds, and goods placed under a customs-warehouse regime or within a Free Industrial Zone may have duty and VAT deferred or relieved while they remain under customs control.[7]

Customs brokerage

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Declarations may be lodged directly by importing and exporting companies or delegated to licensed customs-brokerage firms. Access to the declaration system requires registration, and a licence enables continuous (24-hour) submission of declarations and independent management of customs data.[5]

See also

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References

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  1. ^ a b c "2024 Investment Climate Statements: Georgia". U.S. Department of State. Retrieved 2026-07-16.
  2. ^ a b "Trade Policy Review: Georgia (WT/TPR/S/328)" (PDF). World Trade Organization. 2015. Retrieved 2026-07-16.
  3. ^ a b "An Overview of Customs Reforms to Facilitate Trade" (PDF). U.S. International Trade Commission, Journal of International Commerce and Economics. Retrieved 2026-07-16.
  4. ^ a b c "Customs automation – ASYCUDA". UNCTAD. Retrieved 2026-07-16.
  5. ^ a b c "Georgia: Enhancing customs systems to unlock trade potential". UNCTAD. Retrieved 2026-07-16.
  6. ^ a b c d "Georgia – Import Tariffs". U.S. Department of Commerce, International Trade Administration. Retrieved 2026-07-16.
  7. ^ "Customs Code of Georgia". Legislative Herald of Georgia (matsne.gov.ge). Retrieved 2026-07-16.
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Category:Customs services Category:Economy of Georgia (country) Category:International trade

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