Goals and problems of customs activities in Georgia

The objectives of our master's thesis and the problems of customs activities in Georgia relate to the characteristics of customs authorities, basic customs documents, features of declaring goods at the border, forms of customs declarations, types, peculiarities of filing, registration, correction and inquiry. Our goal was to study the specifics of customs activities, methods of applying integrated tariffs. Therefore, I think the research topic is relevant for us. The purpose of the study is to show that when registering goods using customs declaration of goods, it is necessary to familiarize oneself with the instructions approved by the relevant order of the Minister of Finance of Georgia regarding the risk criteria and relevant terminology. The subject of the research is the study of the main directions of improving the customs system of Georgia. The object of the research is information posted on the official websites of the Ministry of Economy and Infrastructure of Georgia, the Ministry of Finance of Georgia, the Customs Department of the LEPL Tax Service, and the National Statistical Office of Georgia. The main result of our research is that logistics companies move goods across borders and often interact with customs due to delays / delays between customs due to lack of automation and timely communication. As a result, end customers are often late in picking up the goods. A novelty of our research is the demonstration of the need to ensure the exchange of electronic customs data between the customs of the Eastern Partnership countries and the EU member states.