In the case of a postal item, a person shall be represented by a postal carrier who uses the data provided by the person when filling in the online purchase list.

Note Submitting a list of postal items means a general declaration of the postal item

A natural person shall be obliged to declare when importing goods purchased online as a postal item;

Take note A declaration shall be completed by a carrier of the postal item, who is a representative of the natural person, or at the request of a person from the customs authority or in cases provided for by law.

A consignee (declarant) of the goods purchased online and imported as a postal item, shall be obliged to provide electronically ( at the carrier’s website, in the declaration tab of a postal item) the carrier with a declaration of the value of the postal item, indicating the name of the consignee and the online shop, as well as the number of the postal item, the name of the goods, the value of the goods and the currency.

Note A document of purchase of goods (invoice) imported by parcel post shall be kept electronically or in tangible form with the recipient of the postal item who is obliged to submit this document to a customs authority upon request.

In case of goods purchased online and imported by parcel post through the customs territory of Georgia, a declaration of postal items shall be a declaration of the procedure for release for free circulation and each of its lines (for each postal item) is considered a separate customs declaration, the processing (verification, evaluation) of which is carried out by passing the postal item through the barcode reader, after which a green, blue, yellow or red corridor is defined for the declaration.

An expert examination

If the value and / or other data of the goods imported by parcel post is unidentified, a customs authority may, at the request of a consignee of the postal item or a carrier, perform an expert examination of the goods and / or determine the customs value of the goods. An expert examination shall also be assigned if, as a result of inspection by an authorized person of the customs authority, it has been established that the estimated cost of the postal item exceeds 300 GEL. In case of non-submission of a procurement document, an expert examination shall be appointed at the request of a consignee.

If a consignee of the postal item does not agree with the estimated value declared by a carrier and / or specified by an authorized person of the customs authority, the consignee may, at his/her own expense, request an expert opinion on the customs value or a re-examination before the delivery of the postal item.

Note A decision to appoint an expert examination shall be made in writing (including electronically).

Declaration deadlines

Goods purchased online shall be subject to declaration, from the general declaration (from the date of submission of the list of postal items) - not later than 30 calendar days, and on excisable alcoholic drinks and / or tobacco products - not later than 10 calendar days.