Overview of Georgia Customs Import and Export Taxes

[Tariffs]
Georgia imposes tariffs on imported goods at rates of 0%, 5% and 12%.
0% tariff: Applicable to exported goods, re-exported goods, transit goods, goods temporarily stored in Georgia, free aid materials, goods in bonded warehouses, grain, children's food, some medicines, and imported raw materials and semi-finished products for re-export, etc.
5% tariff: Applicable to most medicines, large equipment (including transportation) and means of production, etc.
12% tariff: Applicable to agricultural products (such as meat, dairy products, fruits and vegetables) and building materials (such as asphalt, cement bricks, paper, etc.)

[Value-added tax]
Georgia imposes value-added tax on imported goods at a rate of 18%. The calculation base of value-added tax is: customs price + tariff + customs fees.

[Consumption tax]
Georgia imposes consumption tax on some imported goods at a rate of 5% to 100%. The calculation base of consumption tax is: customs price + tariff + customs fees + value-added tax.

[Tax threshold]
Georgian customs imposes a handling fee of 0.2% on the value of imported and exported goods, with a starting point of 50 Lari and a maximum of 2,000 Lari.