Georgia adds customs declaration codes for gas and coal service fees
New declaration codes and service fees for specified gas and coal apply from 1 November, subject to transport, origin and timing exceptions.

What the official source reports
From 1 November 2026, Georgia's Finance Minister's Order No. 341 adds codes 609 and 610 to the customs declaration classifier for specified clearance service fees involving liquefied gas and coal under re-export or transit procedures. The order supplies the declaration codes; the separate Government Decree No. 508 sets out the relevant service fees, conditions and exceptions.
How the rules or arrangements work
The decree lists GEL 90 per tonne for covered liquefied gas classified under commodity heading 2711 and GEL 40 per tonne for covered coal classified in chapter 27. The gas fee excludes transport by pipeline or exclusively by rail and/or sea; the coal fee excludes transport exclusively by rail and/or sea. Both entries also exclude cases where a preferential-origin certificate EUR.1 or an origin declaration is presented at declaration. These are the decree's specified exclusions; classification and whether particular supporting documents qualify require case-specific checking.
Legal context and limits
The fees must be paid no later than removal of the goods from Georgia's customs territory. Decree No. 508 expressly does not apply to clearance for re-export or transit of the specified goods brought into that territory before the decree takes effect on 1 November. Traders and carriers should retain evidence of entry date, transport route and mode, tariff classification and any preferential-origin document, and check the correct declaration code and current instructions before filing. These service fees should not be described automatically as import duties or as applying to every energy shipment. Request a consultation.
Legal check date
Sources and law checked on 31 October 2026. Later developments are not reflected automatically. Application depends on the facts.
Sources and legal references
NoticeThis publication is for general information and is not individual legal advice.