Abstract:
The article discusses the new Customs Code and its important issues related to harmonization of the Georgian and European legislation and ensure approximation of Georgian legislation to EU law.
The objective and purpose of the article is to analyze legislative history of customs
code of Georgia, project of new customs code and its main differences with the current tax
code.
The objective and purpose of the article is to analyze legislative history of customs
code of Georgia, project of new customs code and its main diff erences with the current tax
code.
The article discusses content structure and the basis of the new customs code - the
relevant part of ASSOCIATION AGREEMENT between the European Union and the European Atomic Energy Community and their Member States, of the one part, and Georgia, of the other part.
