On the Procedure for Registering Motor Vehicles Purchased in Good Faith and Brought into the Customs Territory of Georgia Covertly or by Circumventing Customs Control

LAW OF GEORGIA

ON THE PROCEDURE FOR REGISTERING MOTOR VEHICLES

PURCHASED IN GOOD FAITH AND BROUGHT INTO THE CUSTOMS TERRITORY OF GEORGIA COVERTLY OR BY CIRCUMVENTING CUSTOMS CONTROL

Law of Georgia No 5943 of 27 March 2012 – website, 12.4.2012

Chapter I - General Provisions

Article 1- Aim of the Law

The aim of this Law is to organise accounting for motor vehicles which have been brought into the customs territory of Georgia covertly or by circumventing customs control and have been purchased in good faith by citizens of Georgia or legal entities registered in Georgia; and to regulate the registration of such vehicles, and the assignment of registration numbers to them, as well as to improve the standards of public service in this area.

Law of Georgia No 5943 of 27 March 2012 – website, 12.4.2012

Article 2 - Scope of the Law

1. (Validity has expired).

2. This Law also regulates certain legal relations arising before initial registration (during the registration) and/or at the time of initial registration of motor vehicles with the Legal Entity under Public Law called the Service Agency under the Ministry of Internal Affairs of Georgia between the years 2007 and 2009.

Article 3 – (Validity has expired)

Article 4 – (Validity has expired)

Article 5 -- (Validity has expired)

Chapter II - Procedure for Initial Registration of Motor Vehicles Purchased in Good Faith by Persons Concerned

Article 6 – (Validity has expired)

Article 7 - (Validity has expired)

Chapter III - Transitional and Final Provisions

Article 8 – Transitional provisions

1. In order to implement this Law, the Ministry of Finance and the Ministry of Internal Affairs of Georgia shall ensure that the relevant subordinate normative acts correspond with this Law.

2. Persons specified in Article 2(1) of this Law shall be released from the liability provided for in Article 214 of the Criminal Code of Georgia, Article 122 of the Code of Administrative Offences of Georgia and Articles 272, 289 and 291 of the Tax Code of Georgia, as well as from the obligation to use the customs procedures for motor vehicles envisaged in this Law, as well as from the obligation to clear, declare, or release goods, or to pay import and/or customs duties and value added or excise taxes, and from other obligations related to the customs procedures envisaged in the legislation of Georgia, if, within the period of validity of this Law and in compliance with the legislation of Georgia, before 1 July 2006, the person concerned submits to the agency a relevant application to register a motor vehicle purchased in good faith and brought into the customs territory of Georgia covertly or by circumventing customs control before 1 July 2006, and ensures the registration of this motor vehicle.

3. A person shall be released from the liability provided for in Article 214 of the Criminal Code of Georgia, Article 122 of the Code of Administrative Offences of Georgia and Articles 272, 289 and 291 of the Tax Code of Georgia; as well as from the obligation to use the customs procedures for motor vehicles, and the obligation to clear, declare or release goods, or to pay import and/or customs duties and value added or excise taxes, as well as from other obligations related to the customs procedures envisaged in the legislation of Georgia, if the motor vehicle is registered with the Agency between the years 2007 and 2009.

4. The authorised employees of the Agency, who, between the years 2007 and 2009, carried out initial registration (registration) of motor vehicles envisaged in paragraph 3 of this article without the documents provided for by the legislation of Georgia, shall be released from the liability envisaged in the legislation of Georgia.

5. Those persons with respect to whom the tax penalties imposed for offences had been enforced before this Law came into force shall not be released from the liabilities or obligations envisaged in paragraphs 2 and 3 of this article.

Law of Georgia No 5943 of 27 March 2012 – website, 12.4.2012

Article 9 – Final provisions

1. This Law shall come into force upon promulgation.

2. Article 2(1) and Articles 3 to 7 of this Law shall be valid from the entry into force of this Law until 1 January 2012.

President of Georgia                                                                                                                                              M. Saakashvili

Tbilisi,

19 April, 2011

No 4548– IS