How to Start an Import/Export Business in Georgia (2026)

Most foreigners assume importing into Georgia means a maze of licenses, customs agents, and border red tape. Get the entity, tax regime, or VAT timing wrong and you overpay at customs or stall your first shipment for weeks. The good news: Georgia runs one of the region's most liberal trade regimes. To start an import/export business in Georgia, you mostly follow a clear sequence - entity, tax, customs, bank, first shipment.

Quick Summary:

• Around 90% of goods enter Georgia at 0% customs duty, with only three bands (0%, 5%, 12%) and no general import license.

• Register an LLC for goods trade; the 1% individual entrepreneur regime fits services and low volume, not high-turnover importing.

• Import VAT is 18% at customs on the customs value, charged whatever your turnover; VAT-registered importers recover it, others eat it as a cost.

• VAT registration is mandatory once taxable turnover passes 100,000 GEL in any continuous 12 months, filed within two business days - many importers register voluntarily earlier.

• Exports of goods are zero-rated for VAT, and you keep the right to credit input VAT.

• Only a short list of goods needs a permit: pharmaceuticals, weapons, dual-use items, radioactive materials, some agri/food products, and industrial waste.

• A multi-currency business bank account and certificates of origin are the practical must-haves; foreigners can register remotely in about one business day.

Why Georgia is built for import/export

Georgia keeps trade cheap and simple, which is exactly what an importer or exporter wants. Customs duties sit in just three bands - 0%, 5%, and 12% - and around 90% of goods enter at 0%. The higher 5-12% rates mainly hit agricultural goods, food, clothing, and construction materials that compete with local production. There are no import quotas on ordinary goods.

The bigger draw is reach. A Georgian-registered company sits inside an unusually wide free-trade network: the EU through the Deep and Comprehensive Free Trade Area (DCFTA), most CIS states (Russia and Uzbekistan are the exceptions), Turkey, China, and the EFTA countries (Iceland, Liechtenstein, Norway, Switzerland). Georgia also holds GSP preferences with Japan and Canada. That means one company can source and sell across several duty-free markets.

One catch worth flagging early: free-trade access is not automatic. Your goods have to meet each agreement's rules of origin and carry a valid certificate of origin to enter a partner market duty-free. Plan for that paperwork from the start.

Setup is fast too. Company registration usually takes one business day, and foreigners can register without flying in. If you are still weighing how to set up locally, start with our breakdown of business structures in Georgia.

Step 1 - Choose your legal entity: LLC vs IE

Two structures realistically fit a foreign trader, and the choice shapes your tax and VAT position for years.

The LLC is the default for goods import/export. It gives you limited liability, it can register for VAT and recover the import VAT you pay at customs, and it can obtain certificates of origin under Georgia's free-trade agreements. Banks and customs treat it as a serious commercial entity. Profit tax runs on the Estonian-style model - 15% on distributed profit, not on profit you reinvest - which we explain in our taxes in Georgia overview.

The alternative is registering as an Individual Entrepreneur (IE) with Small Business Status, which taxes turnover at 1% up to a ceiling of 500,000 GEL per year (confirm the current ceiling with the Revenue Service before you rely on it). That regime is excellent for freelancers, consultants, and low-volume sellers. It is a weak fit for serious goods importing: the 1% turnover regime generally does not let you recover import VAT, and goods turnover scales fast enough to blow past the ceiling. You can read the mechanics in our guide to the 1% small business tax.

The simple decision rule:

• Importing physical goods at any real volume - register an LLC.

• Low-volume, services-led, or drop-ship-style trade - an IE may work, but talk to us first.

Foreigners can set up either structure remotely, with no need to be in the country. If you want the full walkthrough, see how to open an LLC in Georgia, or compare the two routes through our LLC registration and IE registration pages.

Step 2 - Register the company and get your taxpayer ID

Registration runs through the National Agency of Public Registry (NAPR), usually at a Public Service Hall or online via my.gov.ge. The company receives a registration number that doubles as its taxpayer identification number, so you are tax-registered with the Revenue Service the moment you incorporate. No separate tax-ID step is needed.

What you need to provide:

• A company name and charter

• A legal address in Georgia (a virtual office covers this if you do not have premises)

• Passport or ID for the owner and director

• Director details and a basic description of activity

Timeline is typically one business day once documents are in order. If you are not in Georgia, you do not have to come in person - registration can run through a power of attorney, which is how most of our foreign clients do it.

The whole filing can run remotely through a remote business registration, and a compliant virtual office covers the legal-address requirement if you have no premises. If a lighter setup suits your plan, see our note on how to register a micro business.

Step 3 - Sort your tax and VAT setup

This is the section that saves you money. VAT in Georgia has two separate moving parts, and importers who confuse them either overpay or get a nasty surprise at the border.

Which tax regime applies

An LLC sits under the standard corporate regime - 15% profit tax, charged only when you distribute profit. An IE with Small Business Status pays 1% on turnover instead. For a goods trader, the LLC route is almost always the right call, for the VAT reasons below. For ongoing filings and bookkeeping, our accounting service keeps you compliant.

VAT registration - the 100,000 GEL threshold

You must register for VAT once your taxable turnover passes 100,000 GEL in any continuous 12-month period, and you have to file that registration within two business days of crossing the line. Miss the deadline and you face a penalty on the transactions you ran while unregistered.

You can also register voluntarily before you hit the threshold. For importers, that is often the smart move, because it unlocks input VAT recovery from day one.

How import VAT works (the part people get wrong)

Here is the distinction that trips people up. Import VAT of 18% is charged at customs on the customs value of your goods, and it applies regardless of the 100,000 GEL threshold. The threshold governs the VAT you charge on your domestic onward sales - it has nothing to do with the VAT you pay at the border.

A VAT-registered importer credits or recovers that import VAT. An unregistered one simply eats it as a cost. That single mechanic is why high-volume importers register for VAT voluntarily and run an LLC rather than a 1% IE.

The customs value itself is generally the invoice price plus international freight plus insurance. Duties and excise are applied on that value, and the 18% VAT is then calculated on the duty-inclusive amount.

Exports and VAT

Exports of goods are zero-rated for VAT, and you keep the right to credit your input VAT. That is a genuine cash-flow advantage: you reclaim the VAT on your costs while charging 0% on the export sale.

For the full rate breakdown, see our guide to VAT in Georgia rates.

Step 4 - Check if your goods need an import license (most don't)

Here is the answer that calms most first-time importers: Georgia has no general import license, and the large majority of goods need no license or permit at all. There are no quotas on ordinary trade either. The country runs a deliberately liberal trade policy, as the Ministry of Economy states.

A short list of sensitive categories does require a permit or license. Only medical products, firearms, explosives, radioactive substances, dual-use goods, industrial waste, and a few agricultural chemicals fall under control. Narcotics and certain hazardous items are prohibited outright.

Treat this table as a starting map, not the final word - verify the current permit list for your exact product against the Revenue Service before you ship. If your goods sit in a controlled category, talk to us before you commit to a supplier.

Step 5 - Open a business bank account

For most foreigners, the bank account is the real bottleneck, not the company registration. You need it to pay suppliers, receive export revenue, settle customs duties and VAT, and hold balances in several currencies - GEL, USD, and EUR are standard.

Set your expectations early. Georgian banks run full compliance and KYC checks on foreign-owned companies. Expect document requests, a clear explanation of your trade activity, and sometimes an in-person or remotely verified step. There is no guaranteed instant approval, and a thin or vague business description is the most common reason accounts get delayed.

What helps your case:

• Clean, complete company documents

• A specific description of what you trade and with whom

• Supporting contracts or invoices where you have them

• A sensible list of the currencies you actually need

We walk foreign-owned companies through bank account opening day to day, and the full process is laid out in our business bank account guide.

Step 6 - Clear your first shipment: documents and customs

You do not need to master customs law to clear a first shipment, but you do need the right paperwork. The core document set is straightforward:

• Customs declaration

• Commercial invoice

• Transport and shipping documents

• Certificate of origin (essential to claim free-trade duty-free treatment)

• Packing list, and the supply contract where required

The flow in brief: goods arrive, the declaration is filed (by you or a customs broker), customs assesses duty in the relevant band (0/5/12%) plus 18% import VAT on the customs value, you pay, and the goods are released. There is also a small per-declaration processing fee - around 5 GEL for shipments under 3,000 GEL and around 60 GEL above that.

Here is how landed cost actually builds up, using illustrative numbers. Say you import goods invoiced at 10,000 USD, with 500 in international freight and 100 in insurance. Your customs value is 10,600. If the goods fall in the 0% duty band, there is no duty, and the import VAT is 18% of 10,600 - about 1,908. If you are VAT-registered, you recover that VAT; if not, it stays in your cost base. Run this calculation before you price anything.

For a first shipment, a local customs broker is worth the fee: they file the declaration, apply the right duty band, and flag any permit your goods need before the cargo arrives.

A quick getting-started sequence

The whole path, as a checklist you can work through:

1. Pick your entity - an LLC for goods trade, an IE 1% only for low-volume or services.

2. Register with NAPR and collect your taxpayer ID.

3. Decide on VAT registration - mandatory over 100,000 GEL turnover, voluntary earlier to recover import VAT.

4. Open a multi-currency business bank account.

5. Confirm whether your specific goods need a permit - most do not.

6. Line up your customs declaration and documents, plus a broker if you want one.

7. Clear your first shipment and use free-trade certificates of origin to sell duty-free.

We set up trading LLCs for foreigners, often remotely, and handle the tax registration in the same step. If you want that done for you, talk to our team and we will scope your setup.

Key Takeaways

• Georgia runs a liberal trade regime: around 90% of goods at 0% duty, three bands (0/5/12%), and no general import license.

• For real goods volume, register an LLC; the 1% IE regime fits services and low-volume trade, not high-turnover importing.

• Import VAT is 18% at customs on the customs value, charged regardless of the 100,000 GEL threshold; VAT-registered importers recover it.

• Exports of goods are zero-rated for VAT, with the right to credit input VAT.

• Only a short list of goods needs a permit: pharmaceuticals, weapons, dual-use items, radioactive materials, some agri/food products, and industrial waste.

• A business bank account and certificates of origin (for free-trade duty-free access) are the practical must-haves.

FAQ

Do I need a license to import goods into Georgia?

No general import license exists, and most goods need none. Only specific categories - pharmaceuticals, weapons and explosives, radioactive materials, dual-use goods, certain agricultural chemicals, and industrial waste - require a permit. Confirm your exact product against the Revenue Service before importing.

Should I register an LLC or an individual entrepreneur for trading?

For importing or exporting physical goods at any real volume, an LLC is the better fit because it can register for VAT and recover import VAT. The individual entrepreneur with 1% small business status suits services and low-volume activity, not high-turnover goods trade. We can confirm the right structure for your specific plan.

What is the VAT rate in Georgia and when must I register?

The standard VAT rate is 18%. You must register for VAT once your taxable turnover passes 100,000 GEL in any continuous 12-month period, within two business days of crossing it. Many importers register voluntarily earlier so they can recover the import VAT they pay at customs.

How much is customs duty in Georgia?

Customs duty falls into three bands: 0%, 5%, and 12%. Around 90% of goods enter at 0%. Higher rates mainly apply to certain agricultural goods, food, clothing, and construction materials that compete with local production.

Do I pay VAT when I import goods even if I'm not VAT-registered?

Yes. Import VAT of 18% is charged at customs on the customs value regardless of your registration status. The difference is that a VAT-registered importer can recover that VAT, while an unregistered one carries it as a cost. This is a key reason high-volume importers register.

Are exports taxed in Georgia?

Exports of goods are zero-rated for VAT, and you keep the right to credit input VAT - a cash-flow advantage. Most exports are also free of customs duties. Certificates of origin let your goods enter free-trade partner markets duty-free.

Can a foreigner register an import/export company in Georgia remotely?

Yes. A foreigner can register a Georgian company through a power of attorney without being in the country. The company receives a taxpayer ID at registration, usually within one business day. We handle remote registration and the tax setup together.

Which countries can I export to duty-free from Georgia?

Georgia has free-trade access to the EU (via the DCFTA), most CIS countries, Turkey, China, and the EFTA states, plus GSP preferences with Japan and Canada. Duty-free access is not automatic - your goods must meet each agreement's rules of origin and carry a valid certificate of origin.

How is the customs value of imported goods calculated?

Customs value is generally the invoice price plus international freight plus insurance. Customs duty (0/5/12%) and any excise are applied on that value, and 18% VAT is then calculated on the duty-inclusive value. This total is your landed cost before local handling.

How long does it take to start trading?

Company registration itself usually takes one business day. Opening a business bank account and completing VAT and tax setup adds time, and banks run compliance checks on foreign-owned companies. Most foreigners can be registered and bank-ready within a few weeks if their documents are in order.