---
title: "Import Quota Management"
url: "https://legal.ge/en/service/licensing-and-regulatory-permits-en/import-quota-management-en"
field: "Licensing & Regulatory Permits"
description: "Import quotas are not used: tariff regulation by the Tax Code — taxation time, exemptions and rates. Legal.ge."
reviewed: "2026-02-15"
updated: "2026-11-07"
publisher: "legal.ge"
---

# Import Quota Management

> Source: legal.ge, https://legal.ge/en/service/licensing-and-regulatory-permits-en/import-quota-management-en

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.

The full text is available on legal.ge after signing in: https://legal.ge/en/service/licensing-and-regulatory-permits-en/import-quota-management-en

### 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.