Information update date: 05 June 2012

A duty free

A duty free shopis a customs control zone,retail sale areawhere the following can be sold to individuals departing Georgia’s customsterritory, as well as for the official use of foreign diplomatic and organization with the status of diplomatic mission, to the members of suchorganization and diplomatic missions (including family members living thereof) for personal use:

  • Foreign goods without applying tariff and non-tariff measures.
  • Georgian goods.

A duty free shopoperates pursuant to a permit issued by the Revenue Service.

When entering goods into the duty free shoplicense/permit stipulated under the Georgian legislation must be presented. Any goods may be traded at a duty free shopother than those set forth by the Ministry of Finance.

Goods kept at a duty free shopmust remain unaltered with the exception of changes resulting from natural loss, due toregular storage conditions.

Permit for operating a duty free shopis issued for a term of 5-years.

Applicant files a written application with the Revenue Service to obtaina permit. The following must be attached to application:

  • a document proving the payment of permit fee for the amount set forth under the Law of Georgia on License and Permit Feesfor relevant activity;
  •  extract from the Public Registry certifying the title to land plot and building designated for a duty free shopor a document certifyingexclusive right (lease, rental, usufruct, etc.) of use concluded for a period at least the period of term of the permit and an extract from the Public Registry certifying the title to land plot and building of the tenant; General location plan(printed or electronic) of buildings and land plot designated for a duty free shopand/or design of buildingssubject to construction along with relevant explanations, that prove that the duty free shopis located or will be located within the customs control zone;
  •  Guaranteefor the amount acceptable to the Revenue Servicecalculated for relevant activity according to the rule set forth under the Order of the Minister of Finance of Georgia on Approving the Regulations on the Movementand Clearance of Goods on Georgia’s customsterritory.
  •  a written obligation of permit holder stating that it will ensure allocation of store area, equipment and communication facilities for a customsauthority aiming at facilitation ofcustomscontrol procedures implementation, within a duty free shopand free of charge,and that it will ensure the functioning of such facilitieswithout interruptionthroughout the validity of the permit;
  • information about individuals (staffemployed within a duty free shop) having access to the control zone (other than trading halls, in other sections of the shop) that will include: identification details of a person (individual – name, last name, residential address; series and number, as well as personal number of a citizen of Georgia ID card); identification details (name, last name, residential address, series and number, as well as a personal number of a Georgian citizen’s ID card, specimen signature)of the individuals who will certify on the reverse page of a registration certificate the submissionof goods and/or means of transport at a duty free shop;
  • written obligation that only the goods will be traded at the shopwhich entry to, removal from or sale within the territory of Georgia is not prohibited;
  • in a specific case – a document about installation of video recording devices to record the entrance and exit of an shopthat will capture registration number (license plate) of transport vehicle conveying goods subjected to control;
  • in a specific case – agreement concluded with the owner of the shop(lease, rental, usufruct, etc.) that grants the applicant the right to be an exclusive trader ofthe goods at the shopspecified under the agreement.