Like all the countries of the world, the entry of any goods into Georgia is subject to the payment of customs duties and taxes. According to Article 195 of Section 8 of the Georgian Customs Tax Law, imported goods subject to tariffs are applied to any person who imports goods from abroad into Georgia and customs points. The customs tariff of imported goods is also calculated and collected based on its value. It should be noted that due to Georgia's policy of supporting exports, the export of goods from Georgia to other countries of the world is not included in the customs of origin customs tariffs.
Customs tariff categories for goods:
According to Article 197, goods imported to Georgia are subject to two main tariffs of 5% and 12%. It is worth mentioning that special cases are also considered for zero tariff, which we briefly mention some of these cases below.
Goods with a 5% customs tariff are:
Cheese
makeup material
perfume
soap
wax
Tankers with a capacity of more than 300 liters
Stationery
gloves
Decorative sculptures
copper
Coaxial cables
alcohol
polymer
Plastic sheets
Films and audio tapes
Metal and non-metal doors and windows
The list of some items with 12% customs tariff are:
live poultry
Frozen and fresh meat
Dairy products (milk, cream, etc.)
Types of eggs
mineral water
natural honey
Saffron
All kinds of greens and vegetables
mushroom
All kinds of citrus and fruits
Raisins
Non-alcoholic juice
Types of nuts (dry)
Tea
Potato flour
All kinds of beans
Dried fruits
Sugar
All kinds of canned food
Tobacco and its products
All kinds of jam
Some items exempted from paying customs tariffs are listed below:
Shipments that enter Georgia as humanitarian and international aid during unforeseen events.
Goods imported by a natural person. (personal consumption)
Items imported for medical use, including film strips and insulin syringes for diabetic patients.
Vehicles and materials for the oil and gas industry as defined in the oil and gas law.
It should be mentioned that some goods imported to Georgia need a plant and animal health certificate from the health organizations of the country of origin and border quarantine at the Georgian customs. Including:
Livestock and poultry
Meat and meat products
Fisheries and aquatic products
dairy products
Products with animal ingredients
Cereals for bakery use
Fruit seeds and oil plants
Various food products
pharmaceutical products
Permits required for customs clearance:
Export and import to Georgia is subject to obtaining permits. Depending on the type of product, permits may be required from the Ministry of Economic Development or the National Food Health Agency of Georgia. It is noteworthy that licenses issued in foreign countries are subject to bilateral international agreements.
It should be noted that imported goods including "high-risk group" need to obtain a permit to enter Georgia from the National Food Health Agency in addition to the health certificate of the country of origin. Importers must go to the Georgian Food Health Agency before entering the border of Georgia and declare the type of goods and obtain the entry permit. Imported goods with health (plant and animal) licenses and licenses accepted by the European Union, the United States of America and Australia do not need to obtain an entry permit from the National Food Health Agency of Georgia.