Includes information on average tariff rates and types that U.S. firms should be aware of when exporting to the market.
Rates of duty on imported goods fall into three bands: zero percent, five percent, and 12 percent. Nearly 90 percent of goods benefit from a zero rate of duty. Import of agricultural goods, food products, clothes, construction materials, wood and wood products, plastics, wire and cable, iron, steel, soap, organic surface‐active agents, and washing preparations which are produced in Georgia in whole or in part, are major areas of goods taxed at higher rates. For example, high-quality beef from the United States has a 12 percent tariff while beef from the EU faces no tariff due to the DCFTA. A combined rate of customs tariffs is applied to alcoholic beverages. A fee of €5 ($5.6) is charged per customs declaration for goods valued below 3000 GEL ($1,079) and €60 ($67) for goods valued above GEL 3000. The customs tariff on passenger cars depends on engine size and year of production. The tariff calculator is available on the Revenue Service website.
An 18 percent VAT applies to most imported goods. Fixed excise tax rates apply to certain goods such as alcoholic drinks, ethyl alcohol, ethyl petrol for cars, and cigarettes. The customs value of goods for customs clearance is defined based on the customs declaration. Export, transit, and re-export of goods are exempt from customs duties and fees. Chapter 39(1) of the Georgian Tax Code defines the amount of the customs tariffs and exemptions.
Once every 30-day period, individuals are allowed to import the following goods free of customs duties, VAT, and excise duties within the following limits:
- Vegetables, fruit (including dried), tea, coffee, macaroni, baked goods, sugar, confections (except for chocolate), sausage, milk and other dairy products that have a maximum total weight of 30 kg and a total value of less than 500 GEL ($160).
- 200 cigarettes, or 50 cigarillos, or 50 cigars, or 250 grams of tobacco product or any combination of these for personal use is permitted but must not exceed 250 grams in total weight.