Global merch export — customs, duties, paperwork

Exporting branded merch across borders: (1) HS Code lookup: t-shirts 6109.10, mugs 6912.00, leather portfolios 4202.31, USB drives 8523.51. Wrong HS = wrong duty. (2) Origin certificates: EUR.1 for EU/EFTA preferential treatment, EUR-MED for Mediterranean, GCC origin certificate for Gulf, Form A for GSP countries. (3) Customs paperwork: commercial invoice, packing list, CMR (truck) or Bill of Lading (sea/air). (4) Incoterms: EXW (cheapest, buyer manages), FOB (loaded on vessel), CIF (insured to destination), DDP (door-delivered, all fees included). (5) VAT: zero-rated for export with proof, recoverable via SEF/TaxisNet/RS.ge.