LAW on Customs Offices
3. To
arrange 19 customs offices on the
a) The Major Office with the central authority
– in
b) The Customs Office of the first Degree – in Poti
c) The Customs Office of the Second Degree – in
Natanebi and
d) The Customs Office of the Third Degree – in Gudauta, Ochamchire, Afoni, Kulevi, Anaklia, Foilo, Lagodekhi, Vorontsovka, Bakuriani, Atskuri, Abastumani, Ozurgeti and Dariali.
5. The Major and the First Degree Customs
offices are shall be authorized to decide the issues on import and export of
any type of goods and its taxation.
6. The Customs Offices of the second and the
third grade shall have the same authority… except the cases when the goods
require the chemical examination…
7. The Minister of Finance, Trade and Industry
shall lead the Customs activity through the permanent representative of the
Major Customs Office.
Comrade of the Chairman of the
Chairman of the Government of the
(Central State Historical Archive of Georgia,
f. 1836, desc. 1, file 85, p. 63-64)