Authorized Persons
15 სექტემბერი 2020
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An authorized Exporter is a status which gives the right to an exporter company to draw up a document of origin of goods – “Declaration of Origin”.
The status can be used while:
- Exporting Georgian goods of preferential origin in EU states
- Exporting Georgian goods of preferential origin in the Republic of Turkey
- Exporting Georgian goods of preferential origin in the countries of European Free Trade Association (EFTA Member States: Iceland, Liechtenstein, Norway and Switzerland).
- Exporting Georgian goods of preferential origin to Ukraine In accordance with the amendments of the Agreement on Free Trade between the Government of the Republic of Georgia and the Government of Ukraine of 9 March, 2020 (from 26 March 2020)
An authorized exporter may benefit from the preferential regime provided for in the abovementioned agreements on the basis of Declaration of Origin drawn up by him/her and therefore, may not to take a certificate of origin EUR.1 for each export.
Declaration of Origin can be prepared for an invoice, delivery notice or any other commercial document describing the given product with details that can help in its identification.
A Declaration of Origin shall be prepared by:
- an authorized exporter for the export of goods of any value;
- any exporter of any batch, which includes products of one or more origin, with the total cost not exceeding EUR 6 000.
Note A Declaration of Origin shall be certified by the original signature of an exporter. However, an authorized exporter shall be free of compulsory signature when he/she has taken a responsibility to use a number of authorization assigned to him/her.
To obtain the status of an authorized exporter, an application shall be submitted to the Revenue Service electronically or in material form, which must be accompanied by:
- Extract from the Register of Entrepreneurs and Non-Entrepreneurial (Non-Commercial) Legal Entities;
- Documentation confirming the preferential origin of the goods indicated in the exporter’s application to be exported under an export procedure.
The Revenue Service shall make a decision on granting or refusing to grant the status of an authorized exporter within 30 calendar days after receiving the exporter’s application.
If necessary, it is possible to extend this period by not more than 30 calendar days.
Based on an order of the head of the Revenue Service, a person shall be granted with an authorization number along with the status of an authorized exporter, which he/she indicates in the declaration of origin.
- prepare a Declaration of Origin only for the goods of preferencial origin;
- in case of a written request of the Revenue Service, submit to the RS any documentation/information related to the goods indicated in an exporter’s application and/or in a declaration of origin prepared by him/her;
- ensure the storage of Declarations of Origin and documents related to it for the period specified by the legislation of Georgia;
- inform the Revenue Service about the changes of the data, indicated in an exporter’s application and/or attached documents that are related to the goods not later than within 10 working days.
Note For the purposes of the Declaration of Origin, the preferential origin of the goods means that the goods meet the criteria for the origirn of goods provided for by the Regional Convention on „Pan-Euro-Mediterranean Preferential Rules of Origin” or Protocol II to the Free Trade Agreement Between Georgian and the Republic of Turkey, 21 November 2017.