Tax Code amendments exempt state-owned imports from excise duty

20:55, 20.04.2026

Amendments to the Tax Code of Georgia introduce an excise duty exemption for imports of state-owned goods.

Under the previous legislation, such imports were already exempt from value added tax (VAT) and import tax, but excise duty still applied. The new changes bring excise rules in line with these existing exemptions.

According to the initiators, applying excise duty to state-owned goods effectively created an additional financial burden on the state budget and complicated the management and further use of these assets.

The amendment is expected to simplify administrative processes and reduce unnecessary fiscal pressure on state operations.

By - Tamar Tabatadze

Politics

excise duty

Tax Code