CUSTOMS DUTIES: LEBANON TO GEORGIA

Overview of Customs Duties: Lebanon to Georgia

Trade between Lebanon and Georgia is governed by Georgia's customs regulations and tariff structure. Georgia maintains a three-tiered tariff system with competitive rates designed to facilitate international commerce while protecting domestic industries. Exporters from Lebanon should be aware that Georgia applies different duty rates based on product classification, country of origin, and applicable trade agreements. Understanding these regulations is essential for accurate cost calculations and smooth customs clearance.

General Duty Rates for Imported Goods

Georgia's customs duty structure applies to goods imported from all countries, including Lebanon, unless specific trade agreements provide preferential treatment. The following table outlines duty rates for common product categories:

Product Category	Standard Duty Rate	Notes
Most General Goods	0%	Approximately 90% of goods benefit from zero-rate duty
Agricultural Products & Food Items	5% - 12%	Higher rates apply to goods produced domestically in Georgia
Clothing & Textiles	5% - 12%	Rates vary based on domestic production
Construction Materials	5% - 12%	Protective tariffs for domestic producers
Wood & Wood Products	5% - 12%	Varies by specific product classification
Plastics	5% - 12%	Domestic production affects rate determination
Iron & Steel	5% - 12%	Protective rates for domestic industry
Soap & Surface-Active Agents	5% - 12%	Domestic production influences tariff level
Alcoholic Beverages	Combined Rate	Combined customs tariff plus excise tax applies
Passenger Vehicles	Varies	Based on engine size and year of production

Additional Taxes and Fees

Beyond customs duties, exporters should account for the following charges:

• Value Added Tax (VAT): 18% applies to most imported goods
• Customs Declaration Fee: 5 GEL (approximately $5.60 USD) for goods valued below 3,000 GEL
• Customs Declaration Fee: 60 GEL (approximately $67 USD) for goods valued above 3,000 GEL
• Excise Tax: Fixed rates apply to alcoholic beverages, ethyl alcohol, fuel, and cigarettes

Required Documentation

Lebanese exporters must prepare the following documentation for shipments to Georgia:

• Commercial Invoice with complete product descriptions and HS codes
• Packing List detailing contents and weights
• Bill of Lading or Airway Bill for transportation
• Certificate of Origin (if claiming preferential treatment)
• Product-specific certificates (health, safety, quality as required)
• Customs Declaration Form completed accurately
• Insurance documents if applicable
• Import/Export licenses for restricted goods

Important Regulations and Restrictions

• HS Code Classification: All goods must be correctly classified using Harmonized System codes. Misclassification can result in delays and penalties
• Customs Value: Determined based on the customs declaration; must reflect actual transaction value
• Prohibited & Restricted Items: Verify specific items are not restricted before shipment
• Labeling Requirements: Products must meet Georgian labeling and marking standards
• Transit Exemption: Goods in transit or re-export are exempt from customs duties and fees
• Tariff Calculator: Use Georgia's Revenue Service website tariff calculator for specific product rates

Trade Agreements

Georgia maintains various trade agreements that may affect duty rates. The most notable is the Deep and Comprehensive Free Trade Agreement (DCFTA) with the European Union, which provides preferential rates for EU goods. Lebanon does not currently have a preferential trade agreement with Georgia, so standard Most Favored Nation (MFN) rates apply to Lebanese exports. Exporters should verify current trade status and any bilateral agreements through the Georgian Revenue Service or their customs broker.

Recommendation: For precise duty calculations specific to your products, consult Georgia's Customs Info Database or engage a licensed customs broker familiar with Lebanon-Georgia trade procedures.