CUSTOMS DUTIES: CHINA TO GEORGIA

Overview of Customs Duties from China to Georgia

Georgia maintains a streamlined customs tariff system with three duty bands designed to facilitate international trade while protecting domestic industries. When exporting goods from China to Georgia, importers should be aware that Georgia applies a tiered duty structure based on product classification and origin. The Georgian customs system is administered by the Revenue Service and follows the Harmonized System (HS) code classification for determining applicable duties and regulations.

Georgia's trade policy reflects its commitment to regional economic integration, particularly through the Deep and Comprehensive Free Trade Area (DCFTA) with the European Union. However, goods originating from China are subject to the standard Georgian tariff rates unless covered by specific bilateral or multilateral trade agreements.

General Duty Rates

Georgia applies customs duties on imported goods according to the following structure:

Product Category	Duty Rate	Notes
Most General Goods	0%	Approximately 90% of imported goods benefit from zero duty
Agricultural Products & Food Items	5% - 12%	Includes vegetables, fruit, food products, and locally-produced items
Clothing & Textiles	5% - 12%	Varies by specific product classification
Construction Materials	5% - 12%	Wood, wood products, plastics, wire, cable, iron, steel
Beef & Meat Products	12%	Higher rates apply; EU beef faces 0% under DCFTA
Alcoholic Beverages	Combined Rate	Customs tariff combined with excise duties
Passenger Vehicles	Varies	Based on engine size and year of production
Soap & Cleaning Agents	5% - 12%	Organic surface-active agents and washing preparations

Additional Charges: A customs declaration fee applies: 5 GEL (approximately $5.60 USD) for goods valued below 3,000 GEL, and 60 GEL (approximately $67 USD) for goods valued above 3,000 GEL. Value-Added Tax (VAT) at 18% applies to most imported goods in addition to customs duties.

Required Documents

• Customs Declaration Form - Required for all imported goods
• Commercial Invoice - Detailing goods description, quantity, and value
• Packing List - Itemizing contents of shipment
• Bill of Lading or Airway Bill - Proof of shipment
• Certificate of Origin - To determine eligibility for preferential rates
• Import License - If required for specific product categories
• Product-specific Certificates - Such as health certificates for food products or quality certifications
• Proof of Payment - For customs duties and fees

Important Regulations

• Tariff Classification: All goods must be properly classified according to HS codes. Use the Customs Info Database tariff look-up tool available on Trade.gov for accurate classification.
• Customs Value: The customs value of goods is determined based on the customs declaration and is used to calculate applicable duties.
• VAT Application: An 18% VAT applies to most imported goods and is calculated on the customs value plus duties.
• Excise Duties: Fixed excise tax rates apply to alcoholic beverages, ethyl alcohol, fuel, and cigarettes in addition to standard tariffs.
• Exemptions: Export, transit, and re-export of goods are exempt from customs duties and fees.
• Personal Imports: Individuals may import certain food items (up to 30 kg, 500 GEL value) and tobacco products (up to 250 grams) once per 30-day period free of duties and VAT.

Trade Agreements

Georgia maintains the Deep and Comprehensive Free Trade Area (DCFTA) agreement with the European Union, which provides preferential duty rates for EU-origin goods. Chinese-origin goods do not benefit from this agreement and are subject to Georgia's standard Most Favored Nation (MFN) tariff rates. Exporters should verify whether China and Georgia maintain any bilateral trade agreements that might provide preferential treatment for specific product categories. For the most current information on applicable trade agreements and to verify tariff rates for specific products, consult the Georgian Revenue Service website or contact trade specialists at the U.S. Commercial Service office in Georgia.