2014 1

gansaxilveli sakiTxebi: gadazidvis pirobebi INCOTERMS 2000; gansxvavebebi miwodebis saxeebs Soris;

საბაჟო Rirebulebis dadgenis mokle istoria GATT-94, saqarTvelos gawevrianeba WTO-Si;

საბაჟო Rirebulebis gansazRvris meTodebi, da maTi gamoyenebis Tanmimdevroba;

საბაჟო Rirebulebis gansazRvris pirveli meTodi, pirveli meTodis gamoyenebaze uarisTqmis safuZvlebi;

sსაბაჟო Rirebulebis elementebi;

miznebi: kursis mizania msmenels gaacnos საბაჟო Rirebulebis, gansazRvris principebi.

saqarTveloSi momqmedi Sesabamisi kanonmdebloba, saerTaSoriso xelSekrulebiT nakisri

valdebulebebi საბაჟო Rirebulebis gansazRvris sferoSi. Camouyalibos proceduruli

midgomebi, Rirebulebis gansazRvris eqvsive meTodis gamoyenebisaTvis saWiro codna . kursi

saSualebas aZlevs msmenels miiRos codna, Tu rogor unda moaxdinos gadasaxadelebis swored

gamoangariSeba, moaxdinos საბაჟო Rirebulebis koreqtireba Tu is swored ar iyo

gansazRvruli, gansazRvros Tu ramdenad marTebulia warmodgenili sasaqonlo partiis mimarT,

kanonmdeblobiT dadgenili sartarifo da araსაბაჟო RonisZiebebis gamoyeneba: (jarimis odenoba,

deklarirebis valdebulebis warmoSoba, SeRavaTis miniWeba, sagarantio Tanxis odenobis

gansazRvra).

Tema: saqonlis satarifo Rirebulebis gansazRvra,saerTaSoriso komerciuli terminebi (miwodebis pirobebi)

INCOTERMS

2014 2

INCOTERMS 2000

E XW (EX WORKS)

F C A (FREE CARRIER)F A S (FREE ALONGSIDE SHIP)F O B (FREE ON BOARD)

C F R (COST AND FREIGHT)

C I F (COST, INSURANCE FREIGHT)C P T (CARRIAGE PAID TO)C I P (CARRIAGE AND INSURANCE PAID TO)

D A F (DELIVERED AT FRONTIER)D E S (DELIVERED EX SHIP)D E Q (DELIVERED QUAY)D D U (DELIVERED DUTY UNPAID)D D P (DELIVERED DUTY PAID)

qvemodan xazi aRniSnavs, rom miwodeba xdeba sazRvao gziT

kodi miwodebis pirobebis dasaxeleba

2014 3

CFR

CIF

CIP

CPT

DAFDDP

DDU

DEQ

DESEXWFAS

FCAFOB

Rirebuleba da fraxti (daniSnulebis miTiTebulportSi)

Rirebuleba, dazRveva, fraxti (daniSnulebismiTiTebul portSi)

fraxti da dazRveva gadaxdilia (miTiTebuldaniSnulebis adgilamde)

fraxti gadaxdilia (miTiTebul daniSnulebisadgilamde)

miwodeba sazRvarze (miTiTebul adgilze)miwodeba gadasaxdelebis gadaxdiT (miTiTebul

daniSnulebis adgilze)miwodeba gadasaxdelebis gadauxdelad (miTiTebul

daniSnulebis adgilze)miwodeba navmisadgomidan ( gadasaxdelebis gadaxdiT

daniSnulebis miTiTebul portSi)miwodeba gemidan (daniSnulebis miTiTebul portSi)franko qarxana (miTiTebul adgilze)franko gemis bortTan (CatvirTvis miTiTebul

portSi)franko gadamzidveli (miTiTebul adgilze)franko gemis bortze (CatvirTvis miTiTebul

portSi)

E jgufi:

sqemaEX W (EX WORKS)

franko qarxana (miwodeba sawarmodan ansawyobidan)

EXW - franko qarxana (miTiTebul adgilze))

2014 4

F jgufi:

FAS (FREE ALONGSIDE SHIP)franko gemis bortTan

FAS- franko gemis bortTan (CatvirTvis miTiTebul portSi)

2014 5

FCA (FREE CARRIER)

franko gadamzidveli (miTiTebul adgilze)

FCA- franko gadamzidveli (miTiTebul adgilze)

2014 6

FOB (FREE ON BOARD)franko gemis bortTan

C jgufi:

CFR (COST AND FREIGHT)Rirebuleba da fraxti

FOB- franko gemis bortze (CatvirTvis miTiTebul portSi)

CFR- Rirebuleba da fraxti (daniSnulebis miTiTebul portSi)

2014 7

CIF (COST, INSURANCE FREIGHT)Rirebuleba , dazRveva , fraxti

CIF- Rirebuleba, dazRveva, fraxti (daniSnulebis miTiTebul portSi)

CIP- fraxti da dazRveva gadaxdilia (miTiTebul daniSnulebis adgilamde)

2014 8

CIP (CARRIAGE AND INSURANCE PAID TO)fraxti da dazRveva gadaxdilia miTiTebul

daniSnulebis adgilamde

CPT (CARRIAGE PAID TO)fraxti gadaxdilia miTiTebul daniSnulebis

adgilamde

CPT- fraxti gadaxdilia (miTiTebul daniSnulebis adgilamde)

2014 9

D jgufi:

DAF (DELIVERED AT FRONTIER)miwodeba sazRvarze

DAF- miwodeba sazRvarze (miTiTebul adgilze)

2014 10

DDU (DELIVERED DUTY UNPAID)

miwodeba gadasaxdelebis gadauxdelad

DEQ (DELIVERED QUAY)miwodeba navmisadgomidan

DEQ- miwodeba navmisadgomidan ( gadasaxdelebis gadaxdiT daniSnulebis miTiTebul portSi)

DDU- miwodeba gadasaxdelebis gadauxdelad (miTiTebul daniSnulebis adgilze)

2014 11

DDP (DELIVERED DUTY PAID)miwodeba gadasaxdelebis gadaxdiT

DES- miwodeba gemidan (daniSnulebis miTiTebul portSi)

DDP- miwodeba gadasaxdelebis gadaxdiT (miTiTebul daniSnulebis adgilze)

2014 12

DES (DELIVERED EX SHIP)miwodeba gemidan

2010 wlis ianvridan amoqmedda INCOTERMS 2010, romelSic D jgufismiwodebis pirobebi Semdegnairad aris warmodgenili

DAP Miwodeba punqtSi …(..punqtis dasaxeleba)am pirobam Caanacvla - DAF, DES da DDU (INCOTERMS 2000).

Transportis nebismieri sax

DAT Miwodeba terminalSi (... terminalis dasaxeleba)am pirobam Caanacvla DEQ (INCOTERMS 2000).

Transportis nebismieri sax

DDP am pirobam Caanacvla DDP (INCOTERMS 2000). Transportis nebismieri sax

kodi sazRvaotransporti

avtotransporti

rkinigza aviacia kombinirebuli(multi gadazidva)

EXW + + + + +

FCA + + + + +

FAS + - - - -

FOB + - - - -

CFR + - - - -

CIF + - - - -

CPT + + + + +

2014 13

CIP + + + + +

DAF + + + + +

DES + - - - -

DEQ + - - - -

DDU + + + + +

DDP + + + + +

saqarTvelo 2000 wels gaxda msoflio savaWro organizaciis (WTO)wevri, am

organizaciis wevrobiT qveyanam aiRo valdebuleba საბაჟო Rirebulebis gansazRvris kuTxiTac.

WTO-s wevri qveynebi iyeneben საბაჟო Rirebulebis gansazRvris erTian meTodikas da wesebs. eswesebi mowodebulia imisaTvis, rom rogorc WTO-s winamorbedi organizaciis GATT-is(generaluri SeTanxmeba vaWrobis da tarifebis Sesaxeb) dokumentebSia naTqvami

wevrebi (maT Soris saqarTveloc),

iTvaliswineben ra mravalmxriv savaWro molaparakebebs;

survili aqvT ra, ganavrcon GATT 1994 miznebi da uzrunvelyon damatebiTi SeRavaTebisdaweseba ganviTarebadi qveynebis saerTaSoriso vaWrobisaTvis;

aRiareben ra GATT 1994 me-7 muxlis debulebebis mniSvnelobas da gamoxataven survils,SeimuSaon maTi gamoyenebis wesebi, raTa uzrunvelyon erTianobis da simtkicis ufro didi doneam debulebebis gamoyenebisas;

aRiareben ra საბაჟო miznebisaTvis saqonlis Rirebulebis gansazRvris keTilsindisieri, erTianida neitraluri sistemis Camoyalibebis aucileblobas, romelic aRkveTavs TviTneburi an

fiqtiuri საბაჟო Rirebulebis gamoyenebas;

aRiareben ra, rom საბაჟო miznebisaTvis saqonlis საბაჟო Rirebulebis safuZvels maqsimaluraddasaSveb farglebSi unda warmoadgendes Sesafasebeli saqonlis garigebis Rirebuleba;

aRiareben ra, rom starifoo Rirebuleba unda efuZnebodes martiv da Tanabar kriteriumebs,romelic Seesabameba savaWro praqtikas da, rom Rirebulebis gansazRvris praqtika unda iyossayovelTao gamoyenebis ganurCevlad miwodebis wyaroebisa;

es amocana ,,keTilsindisieri, erTiani da neitraluri sistemis” Camoyalibeba sakmaodrTuli aRmoCnda da saboloo saxe mxolod 1994 wels miiRo, mravalwliani molaparakebebisSedegi aisaxa dokumentSi romelsac ewodeba ,, SeTanxmeba tarifebisa da vaWrobis Sesaxeb 1994wlis generaluri SeTanxmebis GATT me-7 muxlis ganxorcielebis Sesaxeb”. WTO-s wevr qveynebsaqvT valdebuleba rom:,,mso-s yvela wevri saxelmwifo uzrunvelyofs Tavisi kanonebis, kanonqvemdebare aqtebisa daadministraciuli procedurebis Sesabamisobas winamdebare SeTanxmebis debulebebTan araugvianesam SeTanxmebis debulebebis mis mier gamoyenebis dawyebis TariRisa.”

anu erovnuli kanonmdebloba, Cvens SemTxvevaSi saqarTvelos kanonmdebloba საბაჟო RirebulebisgansazRvrisas unda Seesabamebodes GATT me-7 muxlis debulebebs.

საბაჟო Rirebulebis gansazRvris 6 meTodi arsebobs, es meTodebia:

2014 14

garigebis fasis mixedviT (pirveli meTodi); identuri saqonlis garigebis fasis mixedviT (meore meTodi); msgavsi saqonlis garigebis fasis mixedviT (mesame meTodi); saqonlis erTeulis fasis mixedviT (meoTxe meTodi); Sedgenili Rirebulebis mixedviT (mexuTe meTodi); sarezervo meTodiT (meeqvse meTodi).

meTodebi gamoiyeneba im TanmimdevrobiT, rogorc isinia mocemuli, yoveli momdevnomeTodi mxolod im SemTxvevaSi gamoiyeneba roca ver xerxdeba wina meTodis gamoyeneba, racTavisTavad saWiroebs dasabuTebas. arsebobs erTi gamonaklisi meoTxe da mexuTe meTodebisgamoyenebis rigiToba deklarants SeuZlia Secvalos.

ZiriTad da upirveles meTods warmoadgens pirveli ,,garigebis fasis” meTodi.kanonmdeblobaSi dawvrilebiT aris aRwerili Tu ra SeiZleba iyos am meTodis uaryofis (misgamoyenebaze uaris Tqmis safuZveli).

1. importirebuli saqonlis საბაჟო Rirebuleba aris garigebis fasi anu saeqsportod gayidul

saqonelSi faqtobrivad gadaxdili an gadasaxdeli fasi (საბაჟო Rirebulebis elementebisgaTvaliswinebiT), Tu:

am Canaweris Sinaarsis swored gagebisaTvis aucilebelia davazustoT cneba ,,faqtobrivadgadaxdili an gadasaxdeli fasi”.

faqtobrivad gadaxdili an gadasaxdeli fasi – es aris mTliani Tanxa, romelic gadauxada anunda gadauxados myidvelma gamyidvels an gadaixados gamyidvelis sasargeblod; igi moicavsyvela gadaxdas, rogorc pirdapirs aseve iribs, romelic warmoadgens saqonlis gayidvispirobas, gadaxdils myidvelis mier gamyidvelisTvis an gamyidvelis moTxovniT mesame pirisTvis.SesaZlebelia gadaxda xdebodes akreditiviT an Tavisuflad brunvadi fasiani qaRaldebiT,pirdapir an iribad.

qvemoT mocemulia is garemoebebi romlebic warmoadgenen am meTodis gamoyenebaze uaris TqmissafuZvels:

1. ar unda iyos garigebis dadebis sxva pirobebi gardaa) ar arsebobs raime SezRudva, romelic dakavSirebulia myidvelis mier saqonlis gankargvasTanan gamoyenebasTan, garda im SezRudvebisa, romlebic:

1. dadgenilia an moiTxoveba saqarTvelos kanonmdeblobiT;

germaneli eqsportiori qarTvel myidvels miawvdis farmacevtul produqcias.aseTi saqonlis realizaciisa da gankargvis saqarTvelos kanonmdeblobiTmagaliTi:

garigebis fasis meTodi (pirveli meTodi)

2014 15

dadgenili SezRudvebi (aRniSnuli saqonlis realazacia licenzirebadi saqmianobaa), ar axdensgavlenas garigebis fasze da Rirebuleba ganisazRreba garigebis fasis meTodiT.

2. adgens im geografiuli raionebis CamonaTvals, sadac daSvebulia saqonlis xelaxali gayidva;

azerbaijaneli gamyidveli yidis saqonels qarTvel myidvelze, xelSekrulebisSesabamisad ar SeiZleba saqonlis xelaxali gayidva somxeTSi. aseTi SezRudvaar axdens gavlenas garigebis fasze da Rirebuleba ganisazRreba garigebisfasis meTodiT.

3. gavlenas ar axdens saqonlis Rirebulebaze;

kinoproduqciis mwarmoebeli uyenebs pirobas myidvels, rom nayidi filmisdemonstracia unda moxdes mxolod filmis oficiluri msoflio premierisSemdeg. aseTi SezRudva ar axdens gavlenas garigebis fasze da RirebulebaganisazRreba garigebis fasis meTodiT.

igulisxmeba, rom sxva saxis pirobebi da SezRudvebi SeuZlebels xdis garigebis fasiT საბაჟოRirebulebis gansazRvras

2. saqonlis gayidva an fasi ar aris dakavSirebuli raime pirobasTan an geremoebasTan,romelTa Sefaseba (Rirebulebis dadgena) SeuZlebelia saqonlis RirebulebasTan mimarTebaSi.im SemTxvevaSi Tu aseTi pirobis an garemoebis Rirebulebis gansazRvra SesaZlebelia, esRirebuleba CaiTvleba myidvelis mier ganxorcielebul irib gadaxdad da Sesabamisadganixileba, rogorc faqtobrivad gadaxdili an gadasaxdeli fasis nawili

ukrainuli DVD diskebis mwarmoebeli kompania miyidis popularuli jguf,,VIA”-s licenzirebul DVD disks masTan araurTierTdamokidebul qarTvelmewarmes 8 larad cals, kontraqtis pirobiT myidvelma damatebiT undaSeiZinos amdenive broSura: ,,kievis restornebis satelefono cnobari”-cali 5

larad. am SemTxvevaSi damatebiTi pirobis (,,kievis restornebis satelefono cnobari”-is SeZenisvaldebuleba) Sefaseba SeuZlebelia, vinaidan ara aris cnobili, Tu ra fasSi gaiyideboda DVDdiskebi broSurebis gareSe. Sesabamisad DVD diskebis Rirebulebis dadgena garigebis fasismeTodiT ver ganxorcieldeba;

kompiuteruli teqnikis mwarmoebeli amerikuli kompania pirobiTad ,,USAAhardware” miyidis masTan araurTierTdamokidebul qarTvel mewarmespirobiTad ,,GEO hardware”- s kompiuteris video ,,platas”, cals 100

larad, xelSekrulebis pirobiT ,,USAA hardware” gaakeTebs fasdaklebas da cals 80 laradmiawvdis ,,GEO hardware” –s Tu is daabrunebs Zveli, ukve gamocvlili kompiuteris video,,platas”. am SemTxvevaSi gvaqvs pirobaTa (igulisxmeba Zvelii gamosacvleli ,,platis” ukandabruneba), romlis Sefasebac SesaZlebelia. pirobis fasi am SemTxvevaSi 20 lars Seadgens,

amrigad საბაჟო Rirebulebaa an 80+gamocvlili ,,plata”=100 lari (Tu brundeba Zveli,,plata”) an pirdapir 100 lari. Sesabamisad saqonlis Rirebulebis gansazRvra moxdebagarigebis fasis meTodiT;

magaliTi:

magaliTi:

magaliTi 1:

magaliTi 2:

2014 16

pirveli meTodis gamoyenebis sxva saxis SezRudvas, warmoadgens saqonlis Semdgomigankargvidan gamyidvelisTvis gadasaxdeli Tanxis calsaxad dadgenis SeuZlebloba (SeuZlebeliazustad gamoiTvalos Tu ra Tanxas miiRebs gamyidveli)

g) myidvelis mier saqonlis Semdgomi gayidvis, gankargvis an gamoyenebis Sedegad miRebuliSemosavlis arc erTi nawili arc pirdapir da arc iribad ar gadaecema gamyidvels, garda imSemTxvevebisa roca SesaZlebelia saTanado Sesworebis Setana am wesebis debulebebis mixedviT.

mxvilfexa saqonlis sakvebis mwarmoebeli amerikeli mewarme miyidis masTanaraurTierTdamokidebul qarTvel mewarmes saqonlis sakvebis partias. esukanaskneli uxdis mas 100 lars angariS-faqturiT, plus 10%-s sakvebis

saqarTveloSi saqonlis Semdgomi gayidvidan. bazari stabiluria da orive mxare Tanaxmaa, rom

myidvelma saqonlis Semdgomi gayidva moaxdinos 200 larad. saqonlis საბაჟო RirebulebaSeadgens 120 lars garigebis fasis meTodis Sesabamisad. miuxedavad imisa, rom gadayidvisSedegad miRebuli Semosavlis nawili gadaecema gamyidvels, Sesabamisi Sesworeba SeiZlebaganxorcieldes am wesebis me-8 muxlis me-5 punqtis Sesabamisad.

mxvilfexa saqonlis sakvebis mwarmoebeli amerikeli mewarme miyidis masTanaraurTierTdamokidebul qarTvel mewarmes saqonlis sakvebis partias.mewarme (eqsportiori) igebs rom, safrangeTSi garkveul axal ingredientsamateben saqonlis sakvebs. igi Tanxmdeba miyidos qarTvel myidvels axali

ingredienti im pirobiT rom qarTveli myidveli daamatebs mas (ingredients) saqonlis partiasimportirebis Semdeg. isini SeTanxmdnen, rom myidveli gadaixdis ingradientSi 100 lars angariS-faqturiT, plus 50% im mogebisa, romelsac qarTveli myidveli miiRebs am axali produqtis(saqonlis sakvebi romelsac damatebuli aqvs ingredienti) gadayidvis Sedegad. am SemTxvevaSiSeuZlebelia davadginoT ramdeni unda iyos gadaxdili axal ingredientSi (ra Tanxis 50% undaiyos gadaxdili) da ramdenia, damatebiT gadasaxdeli importirebul saqonelze. damatebiTigadasaxdeli Tanxa dakavSirebulia mogebasTan da ara gadayidvis fasTan da Zneli iqneba,ganvsazRvroT, ramdenia aqedan miRebuli importirebuli saqonlidan da ramdeni importiorismier gaweuli momsaxurebidan, dasadgenia ra xarjebi iyo gaweuli da sxva. am SemTxvevaSimonacemebi ver iqneba obieqturi da dadgenili gadanawilebis dasasabuTeblad. Tu iportiorimogebas ver miiRebs, Sesabamisi gadaxdac ar iqneba. Tu importiori waagebs, SesaZloa man miiRosTviTRirebulebis dakleba. zemoaRniSnulidan gamomdinare, danamati ver gakeTdeba am wesebis me-8muxlis Tanaxmad, da is faqti rom gadayidvis Semdeg gadaixdeba gamyidvelisadmi Tanxa niSnavs,

rom am SemTxvevaSi საბაჟო Rirebuleba ver ganisazRvreba garigebis fasis meTodiT.

xelSekrulebis pirobebis Seswavlisas dadginda, rom - fasi dgindebagadaxdis formis safuZvelze, romelic ar aris dakavSirebuli saqonelTan.importirebuli saqoneli warmoadgens naxevarfabrikats, xolo gamyidveli

myidvels aseT nawarms sTavazobs im pirobiT, rom gamyidveli ukan miiRebs gadamuSavebulisaqonlis gansazRvrul raodenobas;

aRniSnuli garigebis piroba gavlenas axdens saqonlis Rirebulebaze da Sesabamisadwarmoadgenen garigebis fasis uaryofis safuZvels.

Tu myidvelis da gamyidveli urTirT dakavSirebuli pirebi arian da am kavSirma gavlenaiqonia fasze, es garemoebac CaiTvleba pirveli meTodis gamoyenebaze uaris Tqmis safuZveli;

jer davazustoT Tu vin CaiTvlebian urTierT damokidebul pirebad.

magaliTi 1:

magaliTi 2:

magaliTi 3:

2014 17

pirebi urTierTdamokidebulad CaiTvlebian, Tu:a) isini arian erTmaneTis sawarmoebis/kompaniebis xelmZRvaneli pirebi an direqtorebi;b) isini arian saqmianobaSi kanonierad aRiarebuli partniorebi;g) isini arian damsaqmebeli da dasaqmebuli;d) arsebobs mesame piri, romelic pirdapir an iribad flobs, akontrolebs an aqvs orive pirisxmis uflebis mqone aqciebis 5 an meti procenti;e) erT-erTi maTgani pirdapir an iribad akontrolebs meores;v) orive pirs pirdapir an iribad akontrolebs mesame piri;z) isini erTad pirdapir an iribad akontroleben mesame pirs;T) isini arian erTi ojaxis wevrebi.rogorc ukve avRniSneT unda dadgindes, meore mniSvnelovani garemoebac, iqonia Tu ara gavlenafasze urTierTdamokidebulebam.

2. Tu myidveli da gamyidveli urTierTdamokidebuli pirebi arian:mxolod is faqti, rom myidveli da gamyidveli urTierTdamokidebuli arian, , arwarmoadgens garigebis fasis miuReblobis sakmaris safuZvels. aseT SemTxvevaSi mowmdebagayidvis yvela garemoeba da garigebis fasi miRebul iqneba im pirobiT, rom amurTierTdamokidebulebas gavlena ar mouxdenia fasze.

ras gulisxmobs yvela garemoebis Semowmeba da safuZvliani eWvis gaCena? am mizniT xdeba sxvaaraurTierTdamokidebul pirebs Soris dadebuli garigebebis gaanalizeba, romlebic igive andaaxloebiT igivenair saqonelzea dadebuli. es procedurac sakmaod mkafiod aris mocemulikanonmdeblobaSi:

3. Tu myidveli da gamyidveli urTierTdamokidebuli pirebi arian, saqonlis garigebis fasi

miiReba saqonlis საბაჟო Rirebulebis gansazRvris safuZvlad, Tu deklaranti warmoadgensmtkicebulebebs, rom aRniSnuli Rirebuleba maqsimalurad miaxloebulia drois imave monakveTSigansazRvruli Semdegi Rirebulebebidan erT-erTTan:a) importirebuli identuri an msgavsi saqonlis garigebis fasTan, romelic gamyidvelma mihyidaurTierTdamoukidebel pirs (myidvels);

b) am wesebis Sesabamisad gansazRvrul identuri an msgavsi saqonlis საბაჟო RirebulebasTan;

es Semowmeba ar gulisxmobs rom sagadasaxado organo adgens Rirebulebas identuri (meoremeTodi) an msgavsi (mesame meTodi) garigebis fasiT. Semowmeba gamoiyeneba ,,mxolod deklarantissurviliT da mxolod SedarebisaTvis.”

fass unda daematos Semdegi xarjebi, im pirobiT, rom es xarjebi myidvelma realurad gaswia,magram isini ar aris CarTuli garigebis fasSi:

a) sakomisio da sabrokero xarjebi, garda Sesyidvaze gaweuli sakomisio xarjebisa („Sesyidvissakomisio xarjebi“ – sakomisioebi, romlebic importiorma Tavis agents gadauxada Sesafasebelisaqonlis SesyidvisaTvis gaweuli momsaxurebis sanacvlod);

satarifo Rirebulebis elementebi

2014 18

b) im konteinerebis Rirebuleba, romlebic საბაჟო Rirebulebis miznebisaTvis ganixilebaimportirebul saqonelTan erTobliobaSi. (Aq konteineri gulisxmobs yvela saxis SefuTvas)Tu aseTi konteineri mravaljeradi gamoyenebisaa, misi Rirebuleba proporciulad undagadanawildes Sesafasebel saqonelze;

g) saqonlis SefuTvis Rirebuleba, gaweuli Sromisa da SesafuTi masalebis RirebulebisCaTvliT.

2. Tu myidvelis mier saqoneli an momsaxureba gamyidvels ufasod an fasdaklebiT, pirdapir anarapirdapir miewodeba da gamoiyeneba saqonlis warmoebasTan da saeqsportod gayidvasTandakavSirebiT, fass unda daematos saqonlisa da momsaxurebis proporciulad ganawilebuliRirebuleba im odenobiT, romliTac es Rirebuleba CarTuli ar aris gadaxdil an gadasaxdelfasSi:a) saqonlis SemadgenlobaSi Semavali masalebi, nedleuli, nawilebi (detalebi) da sxvaanalogiuri komponentebi;b) saqonlis warmoebis dros gamoyenebuli samuSao instrumentebi, Stampebi, Camosasxmeliformebi da msgavsi elementebi;

myidveli mwarmoebels awvdis yalibs, romelic gamoiyeneba saqonliswarmoebisaTvis da debs kontraqts mwarmoebelTan am saqonlis 10 000erTeulis SeZenaze. pirveli miwodebis droisaTvis, romlis moculoba Seadgens1 000 erTeuls mwarmoebelma ukve gamouSva nawarmi 4 000 erTeuli.

deklarants SeuZlia mimarTos sagadasaxado organos TxovniT, gaanawilos yalibis Rirebuleba 1000 erTeulze, 4 000 erTeulze an 10 000 erTeulze;

g) saqarTvelos farglebs gareT warmoebuli inJineria, damuSaveba, sakonstruqtoro dasamxatvro-dizaineruli saqmianoba, mxazvelobiTi samuSaoebi, proeqtebi, sqemebi, eskizebi da sxvasamuSaoebi.aRsaniSnavia, rom am SemTxvevaSi saubaria mxolod saqarTvelos farglebs gareT Seqmnilproeqtebze,eskizebze da a.S Tumca rogorc Semdeg vnaxavT sxva meTodSi seiZleba saqarTveloSiSeqmnili proeqtebis da eskizebis fasic ganixilebodes, rogorc Rirebulebis elementi.3. am muxlis me-2 nawilis miznebisaTvis saqonlisa da momsaxurebis Rirebuleba, romelic

CarTuli unda iqnes საბაჟო RirebulebaSi, unda ganisazRvros im fasiT, romliTac igi SeiZinamyidvelma. Tu es saqoneli nawarmoebia TviT myidvelis mier, misi fasi ganisazRvreba myidvelissabuRaltro dokumentaciaze dayrdnobiT. im SemTxvevaSi, Tu mocemuli saqoneli amortizebulia,misi Rirebuleba ganisazRvreba amortizaciis normebis gaTvaliswinebiT.

4. saqonlis საბაჟო Rirebulebis pirveli meTodis safuZvelze gansazRvrisas garigebis fassunda daematos importirebul saqonelTan dakavSirebuli saavtoro honorari an salicenziogadasaxdelebi im odenobiT, ra odenobiTac isini CarTuli ar aris gadaxdil an gadasaxdelfasSi, da pirdapir an arapirdapir unda gadaixados myidvelma, rogorc yidva-gayidvisxelSekrulebiT gaTvaliswinebuli importirebuli saqonlis piroba. masSi Sedis gadasaxdelebipatentebze, sasaqonlo markebze, saavtoro uflebebze, „nou-hauze“. amasTanave, salicenzio da

inteleqtualuri sakuTrebis gadasaxdelebi CairTveba საბაჟო RirebulebaSi, Tuinteleqtualuri sakuTrebis nimuSebs ganuyreli kavSiri aqvs importirebul saqonelTan da espirobebi dafiqsirebulia kontraqtSi. Tu myidveli salicenzio gadasaxdelebs uxdis mesamepirs, es SeTanxmebuli unda iyos gamyidvelTan.

5. saqonlis საბაჟო Rirebulebis am kodeqsis 32-e muxlis safuZvelze gansazRvrisas garigebisfass unda daematos im mogebis nawilis Rirebuleba, romelic saqonlis yoveli Semdgomigadayidvis, gankargvis da gamoyenebis Sedegad pirdapir an arapirdapir ekuTvnis gamyidvels.

magaliTi:

2014 19

6. saqonlis საბაჟო RirebulebaSi CairTveba importirebuli saqonlis mier saqarTvelosekonomikuri sazRvris gadmokveTamde gaweuli Semdegi xarjebi:a) transportirebis Rirebuleba, datvirTva-gadmotvirTvisa da damuSavebis (maT Soris, sawyobSiSenaxvis) xarjebi. Tu sxvadasxva saqonlis partia erTi da imave transportiT arisimportirebuli, transportirebis xarjebi proporciulad gadanawildeba;

b) dazRvevasTan dakavSirebuli xarjebi.

am xarjebze Cven ukve visaubreT, rodesac ganvixileT miwodebis pirobebi (INCOTERMS)

7. saqonlis საბაჟო Rirebulebis gansazRvrisas dauSvebelia garigebis fasisaTvis im xarjebismikuTvneba, romlebic am muxliT ar aris gaTvaliswinebuli.es debuleba awesebs SezRudvas, rom sxva aq CamoTvlilisagan gansxvavebuli elementebi ar

SeiZleba iyos miCneuli საბაჟო Rirebulebis nawilad.

qvemoT mocemulia is xarjebi romlebic importiorma gaswia, magram ar warmoadgenen საბაჟოRirebulebis Semadgenel elementebs, amiT kidev erTxel cxaddeba, rom qvemoT moyvanili

elementebi ar aris საბაჟო Rirebulebis nawili.

8. importirebuli saqonlis საბაჟო RirebulebaSi ar unda iqnes CarTuli Semdegi gadasaxdelebida xarjebi, Tu isini gamoyofilia saqonlis faqtobrivi fasidan:

a) saqarTvelos kanonmdeblobiT dadgenili gadasaxadebi da mosakreblebi;b) saqarTvelos ekonomikuri sazRvris gadmokveTis Semdgomi transportirebis xarjebi;g) samSeneblo-samontaJo samuSaoebis, sawyobis, momsaxurebis an teqnikuri daxmarebis xarjebi,romlebic gaweuli iqna saqonlis Semotanis Semdeg;

d) საბაჟო procedurebTan dakavSirebuli xarjebi da sxva xarjebi, romlebic dakavSirebuliasaqarTvelos teritoriaze importirebuli saqonlis gadaadgilebasTan;e) myidvelis mier importirebuli saqonlis yidvasTan dakavSirebiT dadebuli safinansoSeTanxmebiT gaTvaliswinebuli procentebi, Tu:e.a) es procentebi gamoyofilia saqonlis faqtobrivi fasidan;e.b) safinanso SeTanxmeba Sedgenilia werilobiTi formiT;e.g) saWiroebis SemTxvevaSi myidvels SeuZlia daadasturos, rom saqoneli faqtobrivadgayidulia deklarirebuli fasiT da saprocento ganakveTi ar aRemateba saSualo saprocentoganakveTs, romelic dafinansebis momentSi moqmedebs msgavs SeTanxmebebTan mimarTebiT imqveyanaSi, romelSic imyofeba damfinansebeli piri. es debulebebi gamoiyeneba miuxedavad imisa,garigebas afinansebs gamyidveli, banki Tu mesame piri;

aseTi safinanso SeTanxmebis magaliTia, roca myidveli gamyidvels aZlevs sasaqonlokredits, aZlevs saqonels xolo gadaxdili Tanxa iqneba damokidebuli gadaxdis vadaze (magaliTad Tu Tanxa erT TveSi dabrundeba, maSin saqonlis Rirebulebaa iqneba 1000 lari, Tuori Tvis mere moxdeba gadaxda 1100 lari da a.S)

v) importirebuli saqonlis saqarTveloSi warmoebis uflebis mosapoveblad aucilebelixarjebi;z) myidvelis mier importirebuli saqonlis distribuciis an gayidvis uflebis misaRebadgaweuli xarjebi, Tu es ar aris saqonlis saqarTveloSi eqsportirebisaTvis gayidvis piroba.

2014 20

SeiZleba kontraqtSi es Tanxebi iyos miTiTebuli, rogorc gadaxdili, magram საბაჟოRirebulebis dadgenisas isini gamoiqviTeba

a) aris saqoneli, romelic Sesafasebel saqonelTan SedarebiTyovelmxriv, fizikuri maxasiaTeblebis, xarisxisa da reputaciisCaTvliT, erTnairia, agreTve aqvs erTi da igive warmoSobis qveyana.umniSvnelo garegnuli gansxvavebebi ar unda uSlides xels saqonlis

identurad miCnevas, Tu sxva maCveneblebiT igi Seesabameba mocemul gansazRvrebas;

b) aris saqoneli, romelic ar aris zustad Sesafasebeli saqoneli daaqvs erTi da igive warmoSobis qveyana, msgavsi fizikuri maxasiaTeblebi

da Semadgeneli masalebi, romelTa safuZvelzedac am saqonels SeuZlia Seasrulos igivefunqciebi da iyos komerciuli TvalsazrisiT Canacvlebadi;

identur saqonlad“ da „msgavs saqonlad“ ar CaiTvleba iseTi saqoneli, romlis inJineria,damuSaveba, mxatvruli dizaini, naxazebi da eskizebi damzadebulia saqarTveloSi.

Tu SeuZlebelia saqonlis საბაჟო Rirebulebis gansazRvra pirveli meTodiT, საბაჟოRirebulebad CaiTvleba im identuri saqonlis garigebis Rirebuleba, romelic gaiyidasaqarTveloSi eqsportirebis mizniT da eqsportirebuli iqna imave an TiTqmis imave dros,rodesac ganxorcielda Sesafasebeli saqonlis eqsporti.

Tu SeuZlebelia importirebuli saqonlis საბაჟო Rirebulebis gansazRvra pirveli da

meore meTodebis mixedviT, საბაჟო Rirebulebad CaiTvleba im msgavsi saqonlis garigebisRirebuleba, romelic gaiyida saqarTveloSi eqsportirebis mizniT da eqsportirebuli iqna imavean TiTqmis imave dros, rodesac ganxorcielda Sesafasebeli saqonlis eqsporti.

am muxlebis miznebisaTvis ,,eqsportirebuli imave an TiTqmis imave dros” niSnavs, romgansxvaveba identuri saqonlis eqsportis TariRsa da Sesafasebeli saqonlis eqsportis TariRs

Soris araRemateba

30 dRes(30 dRiT

adreeqsportamde aneqsportidan 30 dRisSemdeg).

identuri saqoneli

msgavsi saqoneli

magaliTi:satarifo Rirebulebis identuri saqonlis garigebis fasis meTodiT dasadgenadganixileba ori garigeba, romlebic dadebulia Sesafasebeli saqonlis identursaqonelze. unda dadgindes CaiTvleba Tu ara es ori garigeba eqsportirebuladimave an TiTqmis imave dros, roca ganxorcielda Sesafasebeli saqonliseqsporti.samive garigeba dadebulia TurqeTidan saqarTveloSi fqvilis Semotanaze.Semotana xorcieldeboda avtotrasportiT. Sesafasebelma saqonelmasatransporto dokumentebis mixedviT TurqeTi datova 28 seqtembers, identurisaqonlis satransporto dokumentebis mixedviT maT TurqeTis teritoriadatoves erT SemTxvevaSi 8 seqtembers, xolo meore SemTxvevaSi 25 oqtombers.Sesabamisad Sesafasebeli saqonlis eqsportis TariRi iqneba 28 seqtemberi,xolo identuri saqonlis eqsportis TariRebi 8 seqtemberi da 25 oqtomberi.vinaidan orive identuri saqonlis eqsportis TariRis gansxvaveba Sesafasebelisaqonlis eqsportis TariRisagan 30 dReze naklebia, isini CaiTvlebianeqsportirebulad imave an TiTqmis imave dros.

identuri saqonlis garigebis fasis meTodi

msgavsi saqonlis garigebis fasis meTodi

2014 21

muxli 2. am meTodisaTvis Rirebulebis gansazRvris safuZvelia:a) sagadasaxado organos mier registrirebuli identuri saqonlis garigebis fasi, romelicsaqarTveloSi gayidulia imave komerciul da raodenobriv doneebze, rogorebzedacimportirebuli saqoneli (igulisxmeba saqonlis partiis moculoba da fasi).

b) am punqtis „a“ qvepunqtSi aRniSnuli pirobis ararsebobisas–sagadasaxado organos mierregistrirebuli identuri saqonlis garigebis fasi, romelic gaiyida sxva komerciul donezean/da sxva raodenobiT da aRniSnuli Rirebuleba koreqtirebulia komerciuli doniT an/daraodenobiT gapirobebul sxvaobaTa gaTvaliswinebiT. aseTi koreqtireba SeiZleba gakeTdeswarmodgenil mtkicebulebaTa safuZvelze, romlebic naTlad warmosaxavs koreqtirebismizanSewonilobas da sizustes, miuxedavad imisa, koreqtireba zrdis Tu amcirebs Rirebulebas.

magaliTi:Sesafasebeli importirebuli saqonlis partia Sedgeba 10 erTeulisagan, xolo identuri

importirebuli saqonli, romelzec arsebobs informacia, miwodebuli iqna 500 erTeulisodenobiT da amasTanave cnobilia, rom gamyidveli iTvaliswinebs fasdaklebas raodenobismixedviT, maSin saWiro koreqtireba SeiZleba ganxorcieldes gamyidvelis katalogidan imfasis amorCeviT, romelic Seesabameba 10 erTeulis gasayid fass. aRniSnulis gaTvaliswinebiTsaWiro ar aris, rom gayidva ganxorcieldes 10 erTeulis odenobiT, im SemTxvevaSi Tukatalogi keTilsindisierad aris Sedgenili sxva moculobebiT gayidvasTan dakavSirebiTac.Tumca, unda aRiniSnos, rom aseTi obieqturi sazomis gareSe miuRebelia satarifoRirebulebis dadgena am wesebis me-3 muxlis Sesabamisad.

magaliTi:televizorebis mwarmoebel iaponur kompanias SemuSavebuli aqvskonkretuli saqonlis gayidvis dadgenili strategia, gansazRvruliaSesabamisi gayidvis doneebi:pirveli done - saTao ofisi iaponiaSi,meore done - evropaSi gayidvis centri germaniaSi (axorcielebs gayidvebsevropaSi),mesame done - kavkasiis regionaluri gayidvis centri (baqos ofisi)anxorcielebs gayidvebs kavkasiSi,erT komerciul doneze gayidulad CaiTvleba is gayidvebi, romlebicSesabamis doneze ganxorcielda (orive pirvel doneze saTao ofisidan, anis sami gayidva romlebic kavkasiis regionaluri gayidvis centridanmoxda).

2014 22

muxli 3. saqonlis საბაჟო Rirebulebis gansazRvrisas xarjebis im gansxvavebisgasaTvaliswineblad, romelic gamowveulia importirebuli saqonlisa da misi identurisaqonlis gadazidvis satransporto saSualebebsa da gadazidvis manZils Soris gansxvavebiT,daSvebulia koreqtireba.

muxli 4. Tu gamovlinda identuri saqonlis erTze meti garigebis fasi, saqonlis საბაჟოRirebulebis gansazRvrisaTvis koreqtirebis safuZvlad, gamoyenebuli unda iqnes umciresiRirebuleba.

muxli 5. am muxlis gamoyenebisas, sxva piris mier warmoebuli saqonlis garigebis fasimxedvelobaSi miiReba mxolod maSin, rodesac ar moipoveba monacemebi igive mwarmoeblis mierwarmoebul msgavsi saqonlis garigebis fasze.

muxli 6. am muxlis miznebisaTvis, identuri importirebuli saqonlis garigebis fasi SeZlebaiyos mxolod pirveli meTodiT gansazRvruli Rirebuleba, romelic koreqtirebulia.

magaliTi:satarifo Rirebulebis dadgena xdeba identuri saqonlis garigebis fasis meTodiT,

saWiroa dadgindes 20 tona Saqris satarifo Rirebuleba, romelic saqarTveloSi CamoitanesTurqeTidan sazRvao gziT (sazRvao konteineriT), registrirebulia identuri saqonlis(Saqris) importis operacia, garigeba srulad akmayofilebs identuri saqonlis kriteriumebs,Sesyidva ganxorcielda igive komerciul da raodenobriv doneze, Rirebuleba ganisazRvragarigebis fasis meTodiT, magram saqoneli importirebuli iyo avtotransportiT. amSemTxvevaSi dasaSvebia Rirebulebis koreqtireba transportirebis pirobebis gaTvaliswinebiT,Tu arsebobs dadasturebuli monacemebi transportirebis xarjebSi gansxvavebis Sesaxeb. asemagaliTad, Tu satransporto dokumentebidan naTlad Cans rom, avtotrasportiTtransportireba 2 000 aSS dolariT Zviri Rirs, vidre sazRvao konteineriTtransportireba. am SemTxvevaSi SesaZlebelia ganxorcieldes identuri garigebis fasiskoreqtireba, kerZod Tu identuri garigebis fasi (avtotrasportiT Semotanili 20 tonaSaqris sabJo Rirebuleba-dadgenili garigebis fasis meTodiT) Seadgenda pirobiTad 15 000aSS dolars da warmodgenili dokumentebidan naTlad Cans, rom Sesafasebeli saqonlis(sazRvao transportiT Semotanili 20 tona Saqris) transportireba 2 000 aSS dolariTnaklebi Rirs, SesaZlebelia ganxorcieldes Sesabamisi koreqtireba da identuri saqonlisgarigebis fasiT dadgenili Rirebuleba iqneba 2 000 aSS dolariT naklebi - 13 000 aSSdolari.

2014 23

2014 24

Tu, SeuZlebelia importirebuli saqonlis საბაჟო Rirebulebis gansazRvra am wesebis

pirveli da meore meTodebis mixedviT, საბაჟო Rirebulebad CaiTvleba im msgavsi saqonlisgarigebis Rirebuleba, romelic gayidul iqna saqarTveloSi eqsportirebis mizniT daeqsportirebuli iyo imave an TiTqmis imave dros, rodesac ganxorcielda Sesafasebeli saqonliseqsporti.

muxli 5. am muxlis gamoyenebisas, sxva piris mier warmoebuli saqonlis garigebis fasimxedvelobaSi miiReba mxolod maSin, rodesac ar moipoveba monacemebi igive mwarmoeblis mierwarmoebul msgavsi saqonlis garigebis fasze.

“importirebuli saqoneli” aris Sesafasebeli saqoneli, romlis საბაჟოRirebulebis dadgena xdeba am muxlis Sesabamisad;

“imave klasis an tipis saqoneli” aris saqoneli, romelic ZiriTadi fizikurimaxasiaTeblebiT erTgvarovania importirebul saqonelTan mimarTebiT. igi maqsimaluradmiaxloebuli unda iyos importirebuli saqonlis maxasiaTeblebTan da miekuTvnebodesimportirebuli saqonlis saxeobis viwro jgufs, rigsa da nomenklaturas. amasTanave,imave klasis an tipis saqonlad SeiZleba CaiTvalos saqoneli, romlis Semotanaxorcieldeba rogorc importirebuli saqonlis qveynidan, ise sxva qveynebidan.

Tu importirebuli, identuri an msgavsi saqoneli saqarTveloSi iyideba imavesasaqonlo saxiT (ucvlel mdgomareobaSi), ra saxiTac igi Semotanil iqna saqarTveloSi,

magaliTi:msgavsi saqonlis garigebis fasis meTodiT dadgenisas xdeba ,,SAMSUNG”-is markis mobiluritelefonebis (pirobiTad SAMSUNG-XXXX modelis) satarifo Rirebulebis dadgena. msgavsisaqonlis gansazRvrebas akmayofilebs ,,LG”-is firmis mobiluri telefonebis warmoSobisqveyana igivea, asrulebs igive funqciebs, savaWro niSnis reputacia daaxloebiT erTnairia(pirobiTad modeli ,,LG-XXXX”). msgavsi saqonlis garigebebis ganxilvisas ,,LG”-is firmismobiluri telefonebis gayidvis garigeba ganixileba mxolod im SemTxvevaSi Tu ar arsebobsgarigeba, romelic dadebulia ,,SAMSUNG”-is markis mobiluri telefonebis yidvaze (imSemTxvevaSi, Tu SAMSUNG”-is markis mobiluri telefonebi akmayofilebs msgavsi saqonliskriteriumebs dasaSvebia, rom es ar iyos zustad igive modeli).

msgavsi saqonlis garigebis fasis meTodi

saqonlis erTeulis fasis meTodi

2014 25

importirebuli saqonlis საბაჟო Rirebuleba ganisazRvreba saqonlis erTeulis im fasismixedviT, ra fasadac importirebuli, identuri an msgavsi saqoneli importirebulisaqonlis Semotanis imave an TiTqmis imave dros udidesi saerTo odenobiT mieyidaaraurTierTdakavSirebul pirebs importis Semdeg pirvelive komerciul donezeganxorcielebuli gayidvisas, Semdegi gamoqviTvebis pirobiT:

a) sakomisioebi, romlebic Cveulebriv gadaixdevineba an winaswar SeTanxmdebagadasaxdelad, an fasnamatebi, romlebic Cveulebriv xorcieldeba mogebis miRebisa da imxarjebis dafarvis mizniT, romlebic dakavSirebulia saqarTveloSi imave klasis an tipissaqonlis gayidvasTan;

b) saqarTveloSi gaweuli Cveulebrivi satransporto da sadazRvevo xarjebi damaTTan dakavSirebuli xarjebi;

g) saqarTvelos kanonmdeblobiT gaTvaliswinebuli gadasaxdelebi da sxvagadasaxadebi, romlebic dakavSirebulia saqonlis importTan an gayidvasTan.

3. im SemTxvevaSi, Tu importirebuli an identuri an msgavsi saqoneli ar iyidebaimportirebuli saqonlis Semotanis imave an TiTqmis imave dros, importirebulisaqonlis საბაჟო Rirebuleba (am muxlis me-2 punqtis debulebebis gaTvaliswinebiT)ganisazRvreba saqonlis erTeulis im fasis mixedviT, ra fasadac importirebuli,identuri an msgavsi saqoneli iyideba importirebuli saqonlis Semotanis Semdgomuaxloes periodSi, magram ara ugvianes 90 dRisa, imave sasaqonlo saxiT (ucvlel

mdgomareobaSi), ra saxiTac igi Semotanil iqna saqarTveloSi.

saqoneli iyideba preiskurantis mixedviT, sadac gaTvaliswinebulia fasdakleba erTeulproduqciaze, rodesac gayidva xorcieldeba didi moculobiT.

gasayidiraodenoba

erTeulisfasi

gayidvis raodenobaTiToeuli fasismixedviT

TiToeulifasis mixedviTgayidulissaerToraodenoba

1-10 erT 100 5 erTeulis 10gayidva

50

11-25 erT 95 11 erTeulis 5 5525 erTeulzemeti

90 30 erTeulis 1gayidva.50 erTeulis 1gayidva

80

maqsimalur did partiaSi saqonlis erTeulis fasi aris 90. erTeulebis maqsimaluriraodenoba, romelic gaiyida mocemuli fasiT – 80.

xorcieldeba ori gayidva. pirveli gayidvis dros iyideba 500 erTeuli, TiToeulis fasia95, xolo meore gayidvis dros iyideba 400 erTeuli, TiToeulis fasia 90. saqonlis erTeulisfasi Seadgens aris 95-s.

magaliTi 1:

magaliTi 2:

2014 26

saqonlis sxvadasxva odenoba iyideba sxvadasxva fasad:

a) gayidvebi erTi Tvis ganmavlobaSi:

gayidvis moculoba erTeulis fasi

40 erTeuli 10030 erTeuli 9015 erTeuli 10050 erTeuli 9525 erTeuli 10535 erTeuli 905 erTeuli 100

b) mTlianad

gayiduli saqonlismTliani raodenoba

erTeulis fasi

65 9050 9560 10025 105

am magaliTSi maqsimalurad didi odenobis partiam Seadgina 65 erTeuli amitom saqonliserTeulis fasi aris 90.4. Tu arc importirebuli, arc identuri da arc msgavsi saqoneli ar iyideba

saqarTveloSi imave sasaqonlo saxiT (ucvlel mdgomareobaSi), ra saxiTac igi Semotanil

iqna, deklarantis moTxovniT, importirebuli saqonlis საბაჟო Rirebuleba ganisazRvrebasaqonlis erTeulis im fasis mixedviT, ra fasadac importirebuli saqonelisaqarTveloSi gadamuSavebis Semdgom udidesi odenobiT mieyida araurTierTdakavSirebulpirebs. amasTanave, importirebuli saqonlis fass gamoakldeba misi gadamuSavebis drosSeqmnili damatebuli Rirebuleba da ganxorcieldeba am muxlis me-2 punqtiTgaTvaliswinebuli gamoqviTvebi.

1. saqonlis საბაჟო Rirebulebad iTvleba Sedgenili Rirebuleba, romelic SedgebaSemdegi elementebisagan:

a) saqonlis warmoebisaTvis gamoyenebuli masalebis, damzadebisa, Tu damuSavebisRirebuleba;

magaliTi 3:

Sedgenili Rirebulebis meTodi

2014 27

b) mogebisa da saerTo xarjebis raodenoba, romelsac adgili aqvs eqsportiorqveyanaSi mwarmoeblis mier imave klasis an tipis saqonlis saqarTveloSi saeqsportodgayidvisas;

g) trasportirebisa da dazRvevis xarjebi;2. gamoyenebuli masalebis, damzadebis an/da damuSavebis Rirebuleba unda moicavdes:a) am instruqciis 21-e muxlis pirveli punqtis ~b~ da ~g~ qvepunqtebiT

gansazRvrul xarjebs;b) nebismieri saqonlis an momsaxurebis proporciulad gadanawilebul Rirebulebas,

romelic gansazRvrulia am instruqciis 21-e muxlis me-2 punqtSi da romelic myidvelmapirdapir an arapirdapir miawoda gamyidvels importirebuli saqonlis warmoebasTan dasaeqsporto gayidvasTan dakavSirebiT. am instruqciis 21-e muxlis me-2 punqtis ~g~qvepunqtiT gansazRvruli saqarTveloSi warmoebuli elementebis Rirebuleba, unda iqnasCarTuli საბაჟო RirebulebaSi mxolod im SemTxvevaSi Tu am elementebis Sesabamisixarji mwarmoeblis mier aris gaweuli. Rirebulebis gaangariSebisas am punqtSimiTiTebuli elementebis fasi an Rirebuleba orjer ar unda iqnes gaTvaliswinebuli.

3. rodesac Sedgenili Rirebulebis dasadgenad gamoyenebuli iqneba sxva informacia,garda informaciisa, romelic mowodebulia mwarmoeblis mier an misi saxeliT,sagadasaxado organom deklarantis moTxovnis SemTxvevaSi deklarants unda acnobos aminformaciis wyaros, gamoyenebuli monacemebis da am monacemebze dafuZnebuli gamoTvlebisSesaxeb, am wesebis 24-e muxliT gansazRvruli pirobebis Sesabamisad.

4. am muxlis pirveli punqtis ~b~ qvepunqtiT gansazRvruli „saerTo xarjebi“moicavs saeqsporto saqonlis warmoebisa da gayidvis pirdapir da irib xarjebs,romlebic ar aris gaTvaliswinebuli am muxlis pirveli punqtis ~a~ qvepunqtSi.

Tu, SeuZlebelia importirebuli saqonlis საბაჟო Rirebulebis gansazRvra I, II, IIIIV da V meTodebis mixedviT, საბაჟო Rirebuleba ganisazRvreba mizanSewonili

saSualebebis gamoyenebis gziT, romlebic Seesabameba saqonlis საბაჟო RirebulebisgansazRvris zogad debulebebs da importior qveyanaSi arsebuli monacemebs.

2. sarezervo meTodis dros საბაჟო Rirebulebis gansazRvris safuZvlad argamoiyeneba:

a) saqarTveloSi warmoebuli saqonlis Sida gasayidi fasi;b) saqonlis fasi eqsportiori qveynis Sida bazarze;g) sxva qveyanaSi saeqsportod gasatani saqonlis fasi;d) saqonlis minimaluri საბაჟო Rirebuleba;e) saqonlis TviTneburad SerCeuli an fiqciuri Rirebulebebi;v) saqonlis or Rirebulebas Soris udidesi Rirebulebis miRebis principi;z) warmoebis xarji, garda Sedgenili Rirebulebisa, romelic gansazRvrulia

identuri an msgavsi saqonlisaTvis am wesebis me-19 muxlis debulebebis mixedviT.

sarezervo meTodi

2014 28

3. Tu importiori moiTxovs, mas werilobiTi formiT ecnobeba am muxlisdebulebebis safuZvelze gansazRvruli saqonlis sabaJo Rirebulebisa da gamoyenebulimeTodikis Sesaxeb.

4. sarezervo meTodiT gansazRvruli saqonlis საბაჟო Rirebuleba SeZlebisdagvarad

maqsimalurad unda efuZnebodes adre ukve gansazRvrul saqonlis საბაჟო Rirebulebas.

5.¬¬saqonlis საბაჟო Rirebulebis sarezervo meTodiT gansazRvris sisworiskontrolis dros gamosayenebeli fasebi SeiZleba Seicavdes informaciis Ria wyaroebidanda praqtikis ganzogadebidan miRebul monacemebs, romelic sainformacio xasiaTis aris da

gamoiyeneba mxolod sarezervo meTodiT saqonlis საბაჟო Rirebulebis gansazRvris

sisworis dadgenis mizniT.6. sarezervo meTodis farglebSi gamoiyeneba is meTodebi, romlebic ganvixileT

adre, magram dasaSvebia maTi moqnilad gamoyeneba:a) meore meTodis moqnilad gamoyenebisas _ moTxovna imis Taobaze, rom identuri

saqoneli eqsportirebuli unda iqnes imave an TiTqmis imave dros, rac Sesafasebelisaqoneli, SeiZleba Tavisuflad iqnes interprirebuli. Sesafasebeli saqonliseqsportiori qveynis garda sxva qveyanaSi warmoebuli identuri importirebuli saqoneliSeiZleba gamoyenebul iqnes საბაჟო Rirebulebis gansazRvris safuZvlad. SeiZleba

gamoyenebul iqnes aseve im identuri importirebuli saqonlis საბაჟო Rirebuleba,romelic pirveli meTodiT ar yofila dadgenili;

b) mesame meTodis moqnilad gamoyenebisas _ moTxovna imis Taobaze, rom msgavsisaqoneli eqsportirebuli unda iqnes imave an TiTqmis imave dros, rac Sesafasebelisaqoneli, SeiZleba Tavisuflad iqnes interprirebuli. Sesafasebeli saqonliseqsportiori qveynis garda sxva qveyanaSi warmoebuli identuri importirebuli saqoneliSeiZleba gamoyenebul iqnes საბაჟო Rirebulebis gansazRvris safuZvlad. SeiZleba

gamoyenebul iqnes aseve im identuri importirebuli saqonlis საბაჟო Rirebuleba,romelic pirveli metodiT ar yofila dadgenili;

g) meoTxe meTodis moqnilad gamoyeneba _ moTxovna imis Taobaze, rom saqoneliunda gaiyidos `imave mdgomareobaSi, romelSic igi imyofeboda Semotanis dros~, SeiZlebaTavisuflad iqnes interprirebuli; moTxovna `90 dRis~ Taobaze SeiZleba gamoyenebuliqnes moqnilad.