CUSTOMS DUTIES: AFGHANISTAN TO GEORGIA

Overview of Customs Duties from Afghanistan to Georgia

Trade between Afghanistan and Georgia is subject to Georgia's customs regulations and tariff structure. Georgia maintains a relatively open trade policy with three primary duty bands designed to protect domestic industries while facilitating international commerce. Exporters from Afghanistan should be aware that Georgia applies different tariff rates based on product classification, with most goods benefiting from preferential treatment. Understanding these regulations is essential for successful customs clearance and avoiding delays or penalties.

General Duty Rates

Georgia's customs duty structure is organized into three main tariff bands. The following table outlines typical duty rates for common product categories:

Product Category	Duty Rate	Notes
General Merchandise	0%	Nearly 90% of goods imported into Georgia benefit from zero duty
Agricultural Products & Food Items	5% - 12%	Higher rates apply to goods produced domestically in Georgia
Clothing & Textiles	5% - 12%	Rates depend on local production and product specifications
Construction Materials	5% - 12%	Varies based on material type and domestic availability
Wood & Wood Products	5% - 12%	Subject to higher tariffs due to domestic production
Plastics & Chemicals	5% - 12%	Includes wire, cable, soap, and surface-active agents
Beef & Meat Products	12%	High-quality beef taxed at maximum rate
Alcoholic Beverages	Combined Rate	Combined customs tariffs plus excise taxes apply
Passenger Vehicles	Varies by HS code	Depends on engine size and year of production; use tariff calculator

Additional Fees and Taxes

Beyond customs duties, importers must account for additional charges:

• Customs Declaration Fee: 5 GEL (approximately $5.6 USD) for goods valued below 3,000 GEL ($1,111 USD)
• Customs Declaration Fee: 60 GEL (approximately $67 USD) for goods valued above 3,000 GEL
• Value Added Tax (VAT): 18% applies to most imported goods
• Excise Tax: Fixed rates apply to alcoholic beverages, ethyl alcohol, ethyl petrol, and cigarettes

Required Documentation

Exporters from Afghanistan must prepare the following documentation for shipments to Georgia:

• Commercial Invoice with detailed product descriptions and values
• Packing List specifying contents, weights, and dimensions
• Bill of Lading or Airway Bill (proof of shipment)
• Certificate of Origin (if applicable under trade agreements)
• Customs Declaration Form completed accurately with HS codes
• Product specifications and technical documentation as required
• Health or safety certificates for regulated goods
• Import License (if required for specific product categories)

Important Regulations

• HS Code Classification: All goods must be classified using the Harmonized System (HS) code system. Consult Georgia's Customs Info Database for accurate classification.
• Customs Value: The customs value of goods is determined based on the customs declaration submitted at the time of import.
• Exemptions: Export, transit, and re-export of goods are exempt from customs duties and fees under Chapter 39(1) of the Georgian Tax Code.
• Personal Imports: Individuals may import specified goods duty-free within limits once per 30-day period, including up to 30 kg of food products (maximum 500 GEL value) and limited tobacco products.
• Labeling Requirements: All goods must comply with Georgian labeling and marking standards.

Trade Agreements and Preferential Rates

Georgia maintains the Deep and Comprehensive Free Trade Area (DCFTA) agreement with the European Union, which provides zero tariffs on EU goods in certain categories. Afghanistan is not currently party to preferential trade agreements with Georgia, so standard Most Favored Nation (MFN) rates apply to Afghan exports. Exporters should verify whether their specific products qualify for any available exemptions or reduced rates by consulting the Georgian Revenue Service website or contacting customs authorities directly.

Note: For specific HS code classifications and precise duty calculations, use the Customs Info Database tariff look-up tool available on trade.gov or contact Georgian customs authorities directly.