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STATE SERVICES OF GEORGIA FOR TRANSPORT INDUSTRY

T R A N S C A U C A S U S

Contents

PORT FORMALITIES

BORDER CROSSING

CUSTOMS CLEARANCE

SPECIAL PROCEDURES

Maritime Days In Odessa 2Odessa / Ukraine

2014Eduard Machavariani

Location

GeorgiaAzerbaijan

Kazakhstan

Turkmenistan

Uzbekistan

Afghanistan

Iran

Tajikistan

Kyrgyzstan

Armenia

“Via est Vita” (“Road is Life”) – the ancient

Romans used to say. The historic Great Silk Road,

the shortest route from Europe to Asia passed

through the territory of the southern Caucasus

countries. The present Eurasian renaissance of

the Silk Road is TRACECA, the Transport Corridor

Europe – Caucasus – Asia.

Approximately 90% of cargo

passing Georgia in transit.



• General cargo terminals;

• Bulk cargo terminals;

• Container terminals;

• Ferry terminals;

• Oil terminal.

Poti Sea Port

56 PORT FACILITIES

37 COUNTRIES

5 CONTINENTS



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http://en.wikipedia.org/wiki/File:APMT_Tag_Ver_ColorPos_GIF.gif

Port Formalities

PORT STATE CONTROL INSPECTION

ENVIRONMENTAL INSPECTION

ARRIVAL / DEPARTURE INSPECTION



Simplified state regulations for

direct delivery to bonded Off Dock

Off Dock Operations

As of Poti Container Terminal limits, the all arrived containers directly

transported to Off Dock terminals for storage and further release.



No customs presence at Off Dock

terminals and only remote control.

Customs inspection only for red

corridor and decides by software.

The Off Docs own weight bridge

acceptable by state authorities.

Requested documents :

By vehicle – Waybill or TIR Carnet.

By sea transp.– Bill of Lading.

By air transp. – Air Waybill.

By railway transp. – Railway Bill.

Purchase document :

Purchase contract or

Invoice

If necessary :

license/permit/certificate shall be

additionally submitted.

Cell phone SMS or e-mail to

receive information immediately

after your cargo/vehicle crosses

the border.

Border Crossing



Customs Clearance

Import dues :

• Tax on import;

• VAT;

• Excise.

Deadline to pay :

•Within 5 calendar days of

release – in case of after import

declaration;

•Within 15 calendar days of

release - in case of advance

declaration;

• Within 30 calendar days of

release – for goods owned by

``Gold List`` member;



Special Procedures

“Gold List”

• no inspection of the imported goods at the border, directly moved to importer’s warehouse.

• one month tax credit.

District Tax Officer

Introduced the status of district tax officer, who is a tax officer of the Georgian Tax Authorities and is

responsible to visit taxpayers, provide regularly updated information and assist them with problematic

tax issues. Notably, even if a district tax officer detects a tax violation, his/her only obligation is to advise

a taxpayer – there is no authority to issue a penalty.

Private Tax Agent

A taxpayer can use the services of a private tax agent who is a tax officer of the Georgian Tax

Authorities in order to improve communications with the Tax Authorities. To be in compliance with tax

liabilities, and ensure you to make full use of rights granted on the basis of tax legislation.

Alternative Tax Audit

Use of the tax audit service of a private firm. Such firms may include qualified tax consulting firms or

individual tax consultants authorized by the Order of the Minister of Finance of Georgia. Notably, a

taxpayer is not subject to tax sanctions if non-compliance is detected by a private auditing firm.



Special Procedures

Car clearance procedures

On arrival the private vehicles

automatically removed from

container at Customs Clearance

Zone in Poti (process recorded on

camera and unit sealed).

On the web page of Revenue

Services, by entering vehicle VIN

code or name of the consignee it’s

possible to check whether the

vehicle has arrived and possible

to calculate the clearance cost.

While consignee arrives to pick up

his own car it’s takes only 20 min.

to arrange customs clearance and

pick up license plate together with

technical certificate.



Corporate Income Tax – 0 %

Value Added Tax – 0 %

Customs Tax – 0 %

Property Tax – 0 %

Poti Free Zone Project



Georgia Container Market

The stabile turnover grow is a healthy sign, characterizing regional

container market, served by Georgian Ports.

48 984 60 59379 927

106 458

126 897

184 792

253 769

181 613

225 782

299 287

357 111

403 447

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013

TEU



POTI - SUPSA - BATUMI

50, D. Aghmashenebeli ave

4400, POTI / GEORGIA

Tel : +995 493 224549

Fax : +995 493 221519

E-mail : [email protected]

Thank you for attention

Business

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