What is excise duty? - This is a tax that an individual pays to the state when purchasing certain goods or services. Locally produced as well as imported products are taxed with excise duty.
Who pays the excise duty? - All persons who import goods to Georgia or import excise goods.
Objects of excise duty are - import and export of excise goods.
The subject of excise duty is everything that can harm people or the environment, such as:
- alcoholic drink.
- Tobacco products
- Raw tobacco or tobacco waste
- petroleum products
- Natural gas for condensate or liquefied natural gas
- For electronic cigarette liquid
The amount of import of excise goods is determined as a result of the calculation of the amount of import tax.
The supply of the goods specified in the code of the national commodity nomenclature of foreign economic activity is allowed only if it is packed in a 50 or 100 gram net weight base, except in the cases determined by the order of the Minister of Finance of Georgia for the purpose of making tobacco products.
According to the established rules, tax authorities confiscate goods that are imported without an excise stamp. From the moment of confiscation, the goods are considered state property, and their destruction or sale is carried out according to the procedure established by the Minister of Finance of Georgia.
Who is exempt from excise duty?
Passengers who bring 200 packs of cigarettes or 200 packs of tobacco products, 10 capsules or similar products are exempt from excise duty.
Also, a passenger who brings in a total of 1 liter of beverages with an alcohol content of 22% or more than 22% or ethyl alcohol with an alcohol content of 80% or more than 80% is exempt from excise duty. As for beer, it is allowed to import 16 liters of beer, which is carried with hand luggage and is not intended for economic activity.
A natural person with a vehicle in which there is fuel in the tank and said fuel is used to power the engine is exempt from excise tax.
Also free are items intended for persons with disabilities, alcoholic beverages used for pharmaceutical products, and alcoholic beverages with a content of no more than 1.2%.