Import quotas and tariff regulation — on this topic the first step must be precision: import quota-rationing is not used in Georgia's tariff system. Georgia conducts tariff regulation through the Tax Code: by the time of VAT taxation on import, by the list of exemptions, and by the rate of the import duty. This page explains these three pillars and shows that an importer's decisive questions concern the moment the customs obligation arises and the applicable rates — not quotas.
The time of taxation on import
VAT taxation of the import of goods is carried out, in accordance with the customs legislation, at the moment the customs obligation arises. If the goods are not taxed at import or are exempt from the import duty, taxation occurs at the moment when the goods would have been taxed had they not been exempt. This rule keeps even exempt consignments within the frame of taxation awareness: an exemption does not immunize subsequent processing or sale from taxation risk when the goods enter the market.
Exemption from import VAT
The code defines a broad list of goods exempt from import VAT. Among them: raw materials, substances, and goods for medicinal or pharmaceutical purposes — under the list established by the joint order of the ministers of internally displaced persons, labour, health and social affairs and of finance; goods necessary for the mobility of persons with disabilities, including wheelchairs and their parts; infant food products and children's hygiene articles; agricultural pesticides, agrochemicals, and sowing and planting material under the government's list; books, newspapers, magazines, and notes; money and securities; treasure and movable items converted to state property; investment gold; diabetic bread marked as such; natural gas for electricity generation; and electric buses.
A separate block concerns international statuses: the property of diplomatic and consular missions and goods exempt under international agreements; humanitarian aid; goods provided under a grant agreement; goods destined for international aviation and maritime routes, together with fuel supplied on board; and, under the Customs Code, returned goods and products of outward processing, provided the relevant conditions are met. The fuel in the standard tank of a vehicle entering Georgia is likewise exempt. Excise marks imported by a person selected by the Revenue Service, and goods intended for mandatory marking of excise or non-excise goods, are exempt as well — an exemption tied to the marking system. Equipment, vehicles, spare parts, and materials for oil and gas operations are exempt under the relevant licenses and agreements — a significant preference for energy project importers; and the import by a fisher of unprocessed catch into port is exempt too.
Import duty rates
Import duty rates are set by the code's annex: an extensive list of goods in more than ten groups is taxed at a twelve percent rate of the customs value. The list covers the whole spectrum of agricultural produce — live poultry, meat and edible offal, dairy products, eggs, honey, vegetables, fruit, tea, groats and flour, sugar and confectionery, juices and non-alcoholic beverages, beer, tobacco — as well as salt, surfactants, plastic goods, construction timber and stone products, metal structures and articles, and jewelry. The rate is computed on the customs value, so accurate declaration of the consignment's value directly determines the tax base.
Particular details that often prove decisive
Several details deserve separate attention. First, the note to the rate table carves out parts of certain tariff positions: for example, from one line only paper, thick cardboard, felt, and sealing material of compressed asbestos fiber are taxed at twelve percent — meaning that application of the rate rests on precise classification of the commodity code. Similar products under different codes yield different tax outcomes, which is why advance classification decisions are the importer's core planning tool. Second, for exemptions always verify which list or order governs your specific position — some preferences rest on an established list and registration, and an unverified expectation costs dear at the border.
What the absence of quotas means
The absence of quota-rationing means the importer faces no procedure for obtaining or allocating an annual volume limit: the price of market entry is determined by taxes, not by quantitative restriction. Instead, the weight of regulation lies in the structure of rates: the twelve percent rate on the listed groups acts on importer costs, while the system of exemptions selects socially sensitive categories. In tax planning you should weigh exactly these two axes — rate and exemption — and add the rule on the time of taxation, which determines when the payment obligation arises. Together, these three elements form the complete picture of Georgian tariff regulation.
Frequently Asked Questions
Are import quotas used in Georgia?
No — quota-rationing is not used. Tariff regulation proceeds through the Tax Code: the time of taxation on import, VAT exemptions, and import duty rates.
When is import taxed with VAT?
At the moment the customs obligation arises; if the goods are not taxed at import or are exempt from the import duty — at the moment when they would have been taxed had they not been exempt.
Which goods are exempt from import VAT?
Among others: medicinal goods under the established list, disability mobility goods and wheelchairs, infant food, pesticides and seeds, books and press, money and securities, investment gold, humanitarian and grant goods, and diplomatic exemptions.
At what rate is the import duty charged?
Goods listed by the code — from agricultural produce to jewelry — are taxed at twelve percent of the customs value.
Why does classification matter?
Because the rate's application rests on the precise commodity code: the annex note taxes only parts of certain positions at twelve percent, and similar products under different codes produce different tax outcomes.
How We Help on Legal.ge
Import taxation and quotas demand exact computation. On Legal.ge you can consult a tax lawyer who will assess the regime of your goods and help you apply the rates and exemptions. Submit a request on the site.