Information update date: 21 May 2012

Excise tax

Taxable amount for excise goods is determined for:
  • Alcoholic drinks – by alcoholic drinks volume.
  • Tobacco products – by tobacco products quantity or weight.
  • Oil products – by oil product weight (volume).
  • Motor cars – by year of production of the vehicle and engine volume.
Excise goods are taxed with the following excise rates:

N

Name of Goods

Nomenclature Code of goods

Unit of Measure

Excise Rate (GEL)

1

Other fermented drinks (apple cider, pear cider, honey drink), mixture of fermented drinks, and the mixture of fermented drinks and non-alcoholic drinks that are not specified elsewhere in this table

2206 00

1 Liter

2.5

2

Ethyl alcohol

2207

1 Liter

2.6

3

Spirits that are derived as a result of distillation of grape wine or grappa

2208 20

1 Liter

4.6

4

Whiskey

2208 30

1 Liter

5

5

Rum and tafia

2208 40

1 Liter

5

6

Gin and wine liquor

2208 50

1 Liter

5

7

Vodka 

2208 60

1 Liter

3

8

Liqueur and sweet liqueur

2208 70

1 Liter

4.6

9

Other spirits (24.06.2011 N4945)

2208 90 

 

 

a) Vodka

2208 90 110 00       2208 90 190 00

1 Liter

2.5

b) Plum, pear or cherry liquors (except for liquors)

 2208 90 330 00   2208 90 380 00

1 Liter

3

c) Liquors and other spirit drinks:

 

1 Liter

 

Ouzo

2208 90 410 00

1 Liter

3.5

Other

 

1 Liter

3

d) Liquors (except for liquors):

 

1 Liter

 

 Distilled from fruit:

2208 90 450 00

1 Liter

3.5

Calvados

2208 90 520 00

1 Liter

4

Corny 

2208  90 520 00

1 Liter

4

Tequila

2208 90 540 00, 2208 90 750 00

1 Liter

4

Other

2208 90 480 00, 2208 90 560 00, 2208 90770 00

1 Liter

3

Other liquors with actual spirit concentration 7 vol % or less

2208 90 690 01

1 Liter

1

Other liquors with actual spirit concentration of over 7 vol %

2208 90 690 09

1 Liter

3

Other liquors

 2208 90 780 00

1 Liter

3

Non-denatured ethyl alcohol, with spirit concentration of less than 80 vol%

2208 90 910 00 2208 90 990 00


 

3

10

Beer

2203 00

1 Liter

0.4

11

 

 

Tobacco products (except for tobacco raw stock)

 

 

 

– Cigars, cigars with cut off ends containing tobacco

2402 10 000 01

1 piece

0.9

– cigarillos (thin cigars), containing tobacco

2402 10 000 02

20 pieces

1

– filter cigarettes containing tobacco

2402 20

20 pieces

0.6

–all other non-filter cigarettes and mouthpiece cigarette

2402 20

20 pieces

0.15

– Other manufactured tobacco and manufactured tobacco substitutes, tobacco extracts, and essences

2403 (except for 
2403 10 900 00;
2403 99 900 00; 2403 91 000 00)

1 kg

20

12

Passenger cars (according to the difference between the year of effecting a taxable transaction and the year of the production of a passenger car, and in case of import – according to the difference between the year of registration of a customs declaration and the year of the production of a passenger car:

8703

1 cubic centimeter of the volume of engine

 

a) up to 1 year

 

 

1.5

b) 1 year

 

 

1.5

c) 2 years

 

 

1.4

d) 3 years

 

 

1.3

e) 4 years

 

 

1.2

f) 5 years

 

 

1.0

g) 6 years

 

 

0.7

h) 7 years

 

 

0.5

i) 8 years

 

 

0.5

j) 9 years

 

 

0.5

k) 10 years

 

 

0.5

l) 11 years

 

 

0.5

m) 12 years

 

 

0.5

n) 13 years

 

 

0.6

o) 14 years

 

 

0.7

p) over 14 years

 

 

0.8

13

Natural gas condensate and natural gas other than pipeline

2709 00 100 00; 2711 11 000 00; 2711 21 000 00

1000 m3

80

14

Oil distillates:

 

 

 

Light

2710 11

1 ton

250

Medium

2710 19 110 00
– 2710 19 290 00

1 ton

220

Heavy

2710 19 310 00
– 2710 19 490 00

1 ton

150

15

Oils and other products distilled from coal tar on high temperature; similar products in which the mass of the fragrant ingredients is higher than the mass of non-fragrant ones (with the exception of creosotic oils indicated in these codes that are used for impregnating wooden sleepers (commodity code 4406 10 000 00) and obtaining carbon (commodity code 2803 00)

2707 (except for 
2707 10 100 00
– 2707 50 900 00; 2707 91 000 00; 2707 99 800 00; 2707 99 910 00)

1 ton

350

16

Mineral oil gases and gaseous hydrocarbons

2711 12; 2711 13; 2711 14 000 00; 2711 19 000 00

1 ton

120

17

Oil and oil products, received from bituminous rocks except for oil stock; products not mentioned or listed otherwise, containing 70 mass% or more of oil or oil products received from bituminous rocks. At the same time this oil represents basic product constituents (24.06.2011. N4963 the effect of this item to be extended to relations emerged from January 1, 2011.)

2710 (except for
2710 11 110 00
– 2710 19 490 00; 
2710 19 510 00
– 2710 19 690 00; 
2710 99 000 00)

1 ton

400

18

Pyrolysis liquid product

3911 90

1 ton

400

19

Admixture, solvent, antidetonator

2707 10 100 00
– 2707 50 900 00 (except for
2707 40 000 00);
2707 99 800 00; 271220;
2902 11 100 00
– 2902 30 900 00; 2905 11 000 00 
– 2905 16 800 00; 3811 11 100 00
– 3811 90 000 00; 3814 00 100 00
– 3814 00 900 00

1 ton

400

20

Lubricant materials and agents

3403 11 000 00; 3403 19 100 00; 3403 19 910 00; 3403 19 990 00; 3403 91 000 00; 
3403 99 100 00; 3403 99 900 00

1 ton

400

21

Used oil products -- oil-contaminated water, washed water of a tank (reservoirs of oil products)

2710 99 000 00

1 ton

50

Other used oil products

2710 99 000 00

1 ton

400