Information update date: 11 May 2012

Value Added Tax

VAT rate is:

  • 18 percent of import amount which is determined on the day of registration of import cargo declaration;

Import amount is a total of:

  • Customs value;
  • Import Duties and taxes, excluding VAT to be paid in Georgia;
  • Service costs, excluding VAT, that in accordance of Tax Code are part of goods import
  • 0.54 percent of temporary admission amount during temporary admission customs procedures, on each complete and incomplete month when on customs territory of Georgia, but not exceeding 18 percent of temporary admission amount;

   Temporary admission amount is total to import amount prescribed by the Tax Code in case the goods are deemed imported on the day of registration of temporary admission cargo declaration;