Build the import file before the goods move
The declarant determines the commodity code and customs authorities may verify it. Preferential origin is governed by the relevant trade agreement, while customs value, procedure, permits, VAT, import duty and excise depend on the actual goods and transaction.
Pre-shipment customs matrix
| Question | Evidence | Why it matters |
|---|---|---|
| What is the product? | Technical description, composition, function, catalogue, model and photos. | Supports HS classification, permits and restrictions. |
| What is the customs value? | Invoice, freight, insurance, assists, royalties, related-party pricing and adjustments. | Determines the taxable base and audit trail. |
| Where does it originate? | Production facts and valid preferential-origin proof where relief is claimed. | Shipping from Czechia is not automatically Czech/EU preferential origin. |
| Who imports? | Georgian importer/declarant, broker authority, tax status and contract. | Assigns declarations, payment, records and product obligations. |
| Which procedure? | Free circulation, transit, warehouse, temporary admission, inward processing, free zone or re-export. | Changes duties, guarantees, deadlines and discharge evidence. |
Classification and advance certainty
Prepare a written classification rationale using the product’s objective characteristics and the current Georgian commodity nomenclature. Marketing names are rarely enough. For complex machinery, kits, chemicals, medical products or multi-function equipment, obtain specialist confirmation before pricing the landed cost.
- Keep technical datasheets and component breakdowns.
- Check whether spare parts classify separately.
- Confirm units of measure and any supplementary quantity.
- Document changes in model, composition or firmware that could affect classification.
Origin and the EU–Georgia DCFTA
Preferential treatment depends on the DCFTA origin rules and valid proof, not the seller’s address. Determine whether the product is wholly obtained or sufficiently worked, whether non-originating inputs meet the product-specific rule, and whether direct-transport or non-alteration evidence is required.
Do not issue or request origin statements casually. A false preference claim can create reassessment, penalties and customer disputes. See the EU–Georgia DCFTA guide.
Import VAT, duty and excise
The Tax Code sets 18% VAT on taxable imports. Import duty and excise depend on the tariff code, origin, procedure and product. Calculate landed cost with freight, broker, terminal, storage, inspection, certification, financing and delay—not only duty.
Controlled and regulated goods
- Check licences, permits and notifications before shipment.
- Confirm product safety, conformity, labelling and Georgian-language requirements.
- For food, plants, animals, chemicals, medical products or telecom equipment, identify the competent authority and border controls.
- Agree who owns product compliance, recalls, warranty and post-market records.
- Ensure wooden packaging, pallets and certificates meet applicable requirements.
Free Industrial Zones and special procedures
Goods entering, moving within or leaving a Free Industrial Zone follow special customs and tax treatment. Moving Georgian goods into a FIZ is treated as export; bringing goods from a FIZ into the rest of Georgia triggers the applicable import transaction. Domestic goods flows may also trigger the Tax Code’s 4% FIZ payment.
Read the Free Industrial Zones guide before choosing a zone warehouse or manufacturing model.
Customs dossier and controls
- Purchase contract, Incoterms and commercial invoice.
- Packing list, transport document and insurance/freight evidence.
- Classification file and product technical evidence.
- Origin proof and supplier declarations where applicable.
- Permits, licences, conformity and sanitary/phytosanitary documents.
- Customs declaration, payment evidence and broker instructions.
- Post-entry reconciliation, record retention and correction procedure.
Frequently asked questions
Frequently asked questions
Does shipping from Czechia automatically qualify for DCFTA preference?
No. Preferential treatment depends on the agreement’s product-specific origin rule and valid proof. Country of dispatch alone is insufficient.
Is import VAT always a final cost?
Not necessarily. Recovery depends on VAT registration, taxable use, valid customs and accounting documents, and any restrictions. Cash-flow timing still matters.
Can a broker choose the HS code for us?
A broker can support the declaration, but the importer should maintain its own documented product and classification file and provide accurate technical information.