Georgia has republished its customs code in a consolidated version. The version published on 12 November 2025 brings together numerous amendments that had previously been introduced individually into a single, uniform legal text for the first time. Although this is not a new reform, the consolidation creates a clearly structured basis for the application of customs law in 2026.
The focus is primarily on more precise regulations governing procedural processes, terminology, documentation requirements and electronic processes. These adjustments had been introduced gradually over the past few years and have now been incorporated into the main text in a binding manner.
Digital customs procedures as the norm
One key clarification concerns the electronic processing of customs formalities. The updated Code stipulates that the exchange of data and documents should generally be carried out digitally.
Electronic systems will thus become the standard procedure in the customs process. Written alternatives will only be permitted in very limited situations, such as in the event of technical malfunctions. This stipulation consolidates previous individual regulations and forms the basis for a more automated customs system.
Uniform definitions to increase legal certainty
In addition to the procedural rules, key customs terms have also been incorporated directly into the text of the law. These include:
- Customs control
- Customs formality
- Declarant
- Customs status
- Temporary storage
- Procedure holder
Some of these definitions previously existed only in supplementary regulations. Their inclusion in the Customs Code is intended to reduce scope for interpretation and standardise the practical application of the regulations.
Stricter documentation requirements
The consolidated version also provides greater clarity with regard to documentation requirements. Despite increased digitisation, the customs authorities remain entitled to request Georgian translations of foreign-language documents.
This option was already available previously, but has now been explicitly formulated and systematically linked to electronic processes. This is intended to ensure consistent verification of documents.
International agreements take precedence
Another important clarification concerns the relationship between national customs law and international agreements. The Customs Code expressly emphasises the primacy of international agreements.
This applies in particular to the EU-Georgia Association Agreement with its detailed Protocol on Rules of Origin (Protocol I). The rules of origin laid down therein are therefore directly applicable and take precedence over national provisions.
Significance for exporters
The consolidated version bundles numerous previously scattered amendments into a uniform and clear legal text. For companies, this means:
- The material requirements remain largely unchanged.
- The application of the regulations becomes more transparent and structured.
- Digital procedures continue to gain in importance.
- Preference and origin rules from international agreements take precedence over national provisions.
Georgia is thus creating a clear and digitally oriented basis for customs practice in international trade.
Source: GTAI (in German)
