Information update date: 17 May 2012

Simplified procedures

Is possible  provided that  you receive the status of “Golden List” participant

Revenue Service designates the status of “Golden List” participant to a person provided that:
• Tariff value of the goods declared by the person as imported and/or exported for the period of  one year  is at least 5,0 million GEL  and the amount of paid import duties is at least  900 000 GEL,  or the person has submitted at least 100 commodity declarations aiming at import and/or export of goods.
• The person has not committed a tax violation (Part 7, Paragraph 289 and Part 10, Paragraph 289 of Tax Code) within the period of  recent 6 months.
• The person is registered as a VAT payer.
Goods belonging to “Golden List” participant or preliminary declared goods (in case of green or blue corridors) may be directly moved to importer’s warehouse
 Import duties for goods released into free circulation may be paid within  30 calendar days after goods release
Documents  attached to a declaration shall be submitted electronically along with the declaration while their hard copies shall be kept by the declarer.