Georgia

The standard import VAT is 18 percent, calculated on the customs value plus import duty. Import duties themselves are 0, 5 or 12 percent.

The Revenue Service of Georgia processes customs declarations electronically via ASYCUDA World. Shipments are assigned to risk corridors (green, yellow, red); clean documents clear quickly.

Georgia has free trade agreements with the EU (DCFTA), EFTA including Switzerland, China, Turkey and numerous CIS countries, Hong Kong and the UAE. Preferences require a valid proof of origin.

The main seaports are Poti (the principal container port, with a record of about 636,000 containers in 2025) and Batumi. The Anaklia deep-sea port is under development.

Georgia is a key transit country on the Middle Corridor between China, Central Asia and Europe. The Baku-Tbilisi-Kars railway, the East-West Highway and the Black Sea ports bypass the northern route through Russia.

Licensing applies to weapons, explosives, radioactive materials, dual-use goods, medical products, industrial waste and certain agricultural chemicals. Since 2023 a re-export ban applies to certain EU vehicles bound for Russia and Belarus.

This page links to important partner countries (based on import/export partners) for quick context.

• TR
• RU
• CN
• AZ
• DE
• BG

For international shipments, these terms are a good quick start:

• Incoterms
• AWB (Air Waybill)
• Bill of Lading (B/L)
• HS Code
• UN/LOCODE