The Georgian government has reduced or eliminated the majority of tariffs, and depending on the type of goods, custom tariffs could be 0 percent, 5 percent, or 12 percent.  The majority of imports are subject to an 18 percent value added tax (VAT) and some products, such as alcohol, tobacco, and automobiles, are also subject to an excise tax. 

Companies have reported problems arising from a lack of judicial independence, inefficient decision making processes at the municipal level, shortcomings in the enforcement of intellectual property rights (IPR), lack of effective anti-trust policies, selective enforcement of economic laws, and difficulties resolving commercial disputes in a timely manner. 

Most business is conducted in Georgian, official laws and regulations are printed in Georgian, and products must be labeled in Georgian.  However, many Georgians involved in international business speak English and the use of English is widespread.

Communications and marketing skills are still developing, and personal connections remain of great importance. 

Consulting an attorney licensed to practice in Georgia is always advisable before any substantial business transaction.