Chapter 27 of the Tax Code of Georgia defines the list of products subject to excise and rate of the excise.

Chapter 28 of the Tax Code of Georgia defines objects subject to import taxation, import rate of products, as well as discharge of certain goods from import duty and other import regulations.

Law of Georgia on Entrepreneurial Activity regulates legal forms of the entrepreneurial activities and defines equal and non-discriminative norms for local and foreign entrepreneurs.

Law of Georgia on Licenses and Permits regulates spheres of licenses and permits and determines the comprehensive list of licenses and permits, including types of import and export products. Also defines rules on issuance of licenses and permits, making changes and revoking them.  

There are no restrictions of licensing requirements or other non-tariff barriers, except for necessity to protect public health, national security and environment.   

Law of Georgia on Control of Export and Import Products of Armament, Military Equipment, and Dual Use Items determines rules and grounds for conducting control on exporting and importing products of armament, equipment for military purposes, raw materials, materials,  equipment, technologies, scientific-technical information and their production.

Ordinance № 408 of the President of Georgia, asserts the list of the dual use items.

Law of Georgia on Protection of Consumer Rights (Chapter 1, Article 6), defines labeling requirements, which ensures to provide necessary, authentic, and absolute information for consumers, to which are subordinated import products as well.

Law of Georgia on Certification of Goods and Services contains general requirements for products safety and among which includes process of production packaging, marking, and labeling or existing production requirements.

Law of Georgia on Standardization defines rules, general principles, and features for goods and their production methods. Use of standards is not necessary. Standards can also imply terminology, symbols, packaging, and marking, labeling processes or requirements for production methodology.

Law of Georgia on Free Trade and Competition determines level of independence of economic agents and creates conditions of free market access for entrepreneurs.

In Georgia, regarding the creation of objects of intellectual property (invention, useful model, entrepreneurial sample, trade mark, geographical indication, topography of intellectual microchips, author's and allied rights), utilization and legal protection, and arising property and private non-property relations are regulated by legislative acts: Law of Georgia on Patent, Law of Georgia on Trade Marks, Law of Georgia on indication of Place of Origin and Geographical Indicators, Law of Georgia on Author’s and Adjacent Rights, and Law of Georgia on Bordering Measures of Intellectual Property.

Law of Georgia on Commodity Exchange and Trade Exchange defines trade related legal relations of commodity exchange (and its branches) and trade exchange and provides their legal guarantees.

Decree №420 of the Government of Georgia regulates criteria for determining countries of origin, forms of certificates of origin, and ways to filling and issuing them.

Ministry of Economy and Sustainable Development of Georgia. © 2021