LAW on Customs Offices

3.  To arrange 19 customs offices on the territory of Georgia at the following places:

a) The Major Office with the central authority – in Tbilisi;

b) The Customs Office of the first Degree – in Poti

c) The Customs Office of the Second Degree – in Natanebi and Sukhumi

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.

30 August 1918

Comrade of the Chairman of the National Council I. Baratashvili

Chairman of the Government of the Republic of Georgia N. Zhordania

(Central State Historical Archive of Georgia, f. 1836, desc. 1, file 85, p. 63-64)