Goods whose import duty is five percent:CosmeticsTypes of perfumesSoapwaxStationeryTypes of glovesElectric postCopperpolymerPlastic sheetsVideo and audio tapesMetal and non-metal doors and windowsGoods whose import duty is 12%:HoneyMushroomsWalnutSaffronTeaNutsRaisinsmineral waterCanned foodTypes of jamsTypes of eggsTypes of beansTypes of citrusDried fruitsA variety of fruits and juicesSugar and sugar productsAny type of live poultry, including chickens and roostersBeef and mutton (hot, cold)Dairy products (milk, cream, etc
Georgia has implemented simplified customs procedures to facilitate trade. These procedures aim to streamline the clearance of goods, reduce bureaucracy, and expedite the movement of goods across borders. Importers and exporters are required to submit customs declarations providing information about the goods being imported or exported. The declarations include details about the nature of the goods, their value, and other relevant information. Georgia follows the World Trade Organization's (WTO) customs valuation principles to determine the value of imported goods for customs purposes. The customs value is used to calculate customs duties and taxes.
Reaching out to local business associations, trade chambers, or consulting with legal and trade experts who specialize in Georgian trade regulations can be helpful in obtaining detailed and updated information on customs laws and export tariffs in Georgia. Some goods may be exempt from export duties in Georgia. However, certain products, particularly natural resources or specific agricultural commodities, may be subject to export duties or restrictions. The export of any product from Georgia is exempt from any taxes and duties. The customs tariff is calculated and collected according to the value of the goods that pass through the customs of this country.
Goods whose import duty is five percent:
- Cosmetics
- Types of perfumes
- Soap
- wax
- Stationery
- Types of gloves
- Electric post
- Copper
- polymer
- Plastic sheets
- Video and audio tapes
- Metal and non-metal doors and windows
- Goods whose import duty is 12%:
- Honey
- Mushrooms
- Walnut
- Saffron
- Tea
- Nuts
- Raisins
- mineral water
- Canned food
- Types of jams
- Types of eggs
- Types of beans
- Types of citrus
- Dried fruits
- A variety of fruits and juices
- Sugar and sugar products
- Any type of live poultry, including chickens and roosters
- Beef and mutton (hot, cold)
- Dairy products (milk, cream, etc.)
- Vegetables include (onions, potatoes, tomatoes, carrots, cabbage, etc.).
- Sausages
- Tobacco types
- Types of detergents
- Types of flooring
- All kinds of sanitary ware
- A variety of dishes
- Types of clothing
- Types of paper and cardboard
- Types of tanks
- Types of Metal sheets
- A variety of door and window molds
- All kinds of precious Metals and jewelry
- A variety of products made of wood
- A variety of construction machinery
- Types of soil, stone, cement, Lime and so on
- Petroleum products such as Bitumen and other tools for asphalt
Importers and exporters are required to provide necessary documentation for customs clearance, including commercial invoices, packing lists, transport documents, and any other supporting documents related to the goods being imported or exported. Georgia has a relatively low overall tariff structure. The country has been gradually reducing tariff rates to promote trade and attract foreign investment. However, specific tariff rates can vary depending on the product and its classification under the Harmonized System (HS) code. Georgia has entered into various preferential trade agreements that provide reduced or zero tariffs for specific goods. For example, under the Free Trade Agreement with the European Union (EU), many goods can be traded between Georgia and the EU member states with preferential tariff rates.
For information on customs laws and procedures, you can refer to the official website of the Revenue Service of Georgia (https://www.rs.ge/). The Revenue Service is responsible for customs administration in Georgia and can provide comprehensive and current information on customs regulations, documentation requirements, and procedures. Regarding export tariffs and trade policies, you may refer to the official website of the Ministry of Economy and Sustainable Development of Georgia (https://www.economy.ge/). The ministry oversees trade-related policies and can provide information on export tariffs, trade agreements, and other trade-related matters.
