Georgia Customs Import and Export Policy

Customs Management Regulations

Georgian customs, taxation and financial police were merged into one department, the Revenue Service, which became an independent legal entity in March 2010.

Since January 1, 2008, the revised Georgian Customs Tariff Law has come into effect. Except for 12% (asphalt, cement bricks, paper, meat and meat products, frozen chicken, milk and dairy products, eggs, honey, most vegetables and fruits, tea, sugar, etc.) and 5% (pressed cheese, peanut oil, etc.) tariffs on agricultural products and building materials, Georgia imposes zero tariffs on more than 90% of other imported goods. Imported goods are subject to the same value-added tax rate as domestically produced goods, and the current value-added tax rate is 18%. Zero tariffs are imposed on exported goods.