marTlmsajuleba kanoni
marTlmsajuleba kanoni
marTlmsajuleba kanoni
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<strong>marTlmsajuleba</strong><br />
N4<br />
da<br />
<strong>kanoni</strong><br />
classification the dividing features may be differentiated according to several bases starting with the stages of implementation<br />
foreign and economic operations, and the purposes of crossing the Georgian customs border and finishing with certain<br />
services provided by the customs body within the framework of the customs regime.<br />
Secondly, the classification members should not exclude each other, which is not observable in the classification.<br />
Thirdly, the classification should be continuous. In the classification given above some ‘gaps’ are observed. To our<br />
opinion the customs regimes shall be divided firstly according to the regimes used in course of performing the<br />
foreign and economic operations and according to those used in suspending them. And only after this, the customs<br />
regimes applied to performing the foreign and trade operations could be separated.<br />
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