CUSTOMS DUTIES: MALAWI TO GEORGIA

Overview of Customs Duties: Malawi to Georgia

When exporting goods from Malawi to Georgia, exporters must navigate Georgia's customs regulatory framework, which applies tariffs based on the Harmonized System (HS) classification of goods. Georgia operates a three-tiered tariff structure designed to protect domestic industries while facilitating trade. Understanding these regulations, required documentation, and applicable trade agreements is essential for successful import-export operations between these two nations.

Georgia's customs authority administers all import duties, value-added taxes, and excise taxes on goods entering the country. The Georgian Revenue Service maintains comprehensive tariff schedules and provides tariff lookup tools to assist traders in determining applicable rates for specific products.

General Duty Rates in Georgia

Georgia applies a three-band tariff system to imported goods. The following table outlines the standard duty rates and product categories affected:

Product Category	Duty Rate	Notes
Most General Goods	0%	Approximately 90% of goods benefit from zero-rate duty
Agricultural Products & Food Items	5% - 12%	Includes vegetables, fruit, meat, dairy, and baked goods produced domestically
Clothing & Textiles	5% - 12%	Higher rates apply to items competing with Georgian production
Construction Materials	5% - 12%	Wood products, plastics, iron, and steel subject to higher tariffs
Chemicals & Cleaning Products	5% - 12%	Soap, organic surface-active agents, and washing preparations
Beef Products	12%	Non-EU beef; EU beef faces 0% due to DCFTA agreement
Alcoholic Beverages	Combined Rate	Combined customs tariff applied; subject to excise taxes
Passenger Vehicles	Varies by HS code	Tariff depends on engine size and year of production; use tariff calculator

Additional Fees and Taxes

Customs Declaration Fees: A processing fee of $5.60 (5 GEL) applies to customs declarations for goods valued below $1,111 (3,000 GEL), and $67 (60 GEL) for goods valued above 3,000 GEL.

Value-Added Tax (VAT): An 18% VAT applies to most imported goods in addition to customs duties.

Excise Taxes: Fixed excise tax rates apply to alcoholic beverages, ethyl alcohol, ethyl petrol for vehicles, and cigarettes.

Required Documentation

• Commercial Invoice detailing product description, quantity, unit price, and total value
• Packing List with detailed breakdown of contents and weights
• Bill of Lading or Airway Bill (proof of shipment)
• Certificate of Origin documenting country of manufacture
• Customs Declaration Form completed according to Georgian Revenue Service requirements
• Product-specific certifications (health certificates for food items, quality certifications, etc.)
• Import License (if applicable for restricted goods)
• Insurance Certificate (if applicable)

Important Regulations

• Customs Valuation: The customs value of goods is determined based on the customs declaration submitted to Georgian authorities.
• Export Exemption: Export, transit, and re-export of goods are exempt from customs duties and fees.
• Personal Imports: Individuals may import specified food items (maximum 30 kg, value under $185) and tobacco products (maximum 250 grams) once every 30 days without duties or VAT.
• Prohibited & Restricted Items: Certain goods may be prohibited or restricted; verification is required before shipment.
• Tariff Classification: Products are classified according to the Harmonized System (HS) code; proper classification is critical for duty calculation.

Trade Agreements

Deep and Comprehensive Free Trade Agreement (DCFTA): Georgia maintains a DCFTA with the European Union, which provides preferential zero-rate tariffs on EU goods. Products from non-EU countries, including Malawi, do not benefit from this agreement and are subject to standard Georgian tariff rates.

Tariff Lookup Resources: Exporters should utilize the Customs Info Database tariff lookup tool available on Trade.gov (free registration required) to verify specific duty rates for their products. The Georgian Revenue Service website also provides a tariff calculator for passenger vehicles and other specialized goods.