How to Start an Import/Export Business in Georgia

Georgia is one of the easiest countries in the region to trade from, yet plenty of newcomers stall before their first shipment ever moves. Pick the wrong company structure or skip a tax step, and goods can sit at the border while costs pile up. This guide shows you how to start an import/export business in Georgia, from registering a company to clearing your first load through customs.

Why Georgia is built for traders

Georgia runs one of the most open trade regimes in the wider region. Around 90% of goods enter at a 0% import duty rate, and the country charges no export duties at all, according to the U.S. International Trade Administration.

On top of that, the country sits inside a web of free trade agreements. Goods made in Georgia can reach markets representing more than 2.3 billion consumers on preferential terms, as Enterprise Georgia notes. For a trading business, that combination of low entry costs and wide market access is hard to beat.

Registration is quick and cheap, taxes are low, and most customs steps are handled online. The hard part is simply doing the setup in the right order.

Step 1: Choose your business structure

Two structures cover almost every trading business in Georgia: the Individual Entrepreneur and the Limited Liability Company.

Individual Entrepreneur (IE)

An IE is a registered sole proprietor. It is fast to set up and unlocks Small Business Status, which taxes turnover at just 1% up to GEL 500,000 a year. The catch is unlimited liability: your personal assets are exposed if the business runs into debt or a dispute. That risk matters more in trading, where you may take on supplier credit and carry customs obligations.

Limited Liability Company (LLC)

An LLC is the standard choice for a serious import/export business. It allows 100% foreign ownership, caps your liability at the company's assets, and presents a more credible face to overseas suppliers and banks. Corporate profit is taxed at 15%, and under Georgia's distributed-profit model you only pay that tax when profit is paid out rather than reinvested, per Enterprise Georgia.

Step 2: Register your company

Company registration in Georgia happens at a Public Service Hall (House of Justice), where the National Agency of Public Registry handles the filing. The process is genuinely fast: a standard registration is issued the next working day for around GEL 100, and same-day expedited registration runs to around GEL 200.

You will need a company name, a registered legal address in Georgia, founding documents (the charter), and identification for the owners. Foreign founders can complete the process in person or through a representative holding a power of attorney.

On registration, your company is automatically entered with the Revenue Service and issued a Taxpayer Identification Number. That number is the key that later lets you lodge customs declarations as a recognized economic agent.

Step 3: Sort out tax and customs registration

Two tax points matter for traders.

First, VAT. The standard rate is 18%. Registration becomes mandatory once your taxable turnover passes GEL 100,000 in any rolling 12-month period, and you must register within two working days of crossing that line. Importers and anyone dealing in excisable goods must register for VAT regardless of turnover.

Second, your customs status. Because your company is already linked to the Revenue Service through its tax number, you can act as a declarant and clear goods yourself, or appoint a broker to do it for you. If you expect regular shipments, it is worth understanding the full customs declaration in Georgia process early so nothing surprises you at the border.

Step 4: Understand duties and VAT before you commit

Knowing your landed cost protects your margins. Georgia applies just three import duty bands, plus VAT and, on a few categories, excise.

• Import duty: 0%, 5%, or 12%, with roughly 90% of goods at 0%.

• Import VAT: 18%, calculated on the customs value plus any duty and excise.

• Excise: applies to alcohol, tobacco, fuel, and vehicles.

There are no export duties, which is a real advantage if you plan to ship Georgian goods abroad. For the full breakdown, including the official Revenue Service clearance charges, see our guide to customs fees and duties.

Step 5: Check whether your goods need a license

Georgia's trade regime is deliberately liberal, and the number of licensed product categories has been cut over the years. Most goods need no import or export license at all.

A short list of controlled goods is the exception. According to trade.gov, licensing applies to items such as medical products, firearms, explosives, radioactive substances, dual-use goods, industrial waste, and certain agricultural chemicals. Live plants and animals, narcotics and precursors, and cultural heritage items are also controlled at the border.

Permits come from different agencies depending on the product. Dual-use goods, for example, are cleared by the Revenue Service after approval from the Ministry of Defence's standing committee, while controlled medicines go through the state medical regulator. If your product sits anywhere near these categories, confirm the requirement before you order stock.

Step 6: Put Georgia's free trade agreements to work

This is where a Georgian trading base earns its keep. The country's network of agreements lets qualifying goods move at preferential or zero tariffs into a long list of markets.

To claim these rates, your buyer's customs authority needs proof that the goods qualify. That proof is a certificate of origin, which you arrange in Georgia before the goods ship. The list of agreements is maintained by trade.gov.

Step 7: Consider a special regime

Two regimes can sharply cut your tax bill, depending on your model.

Small Business Status suits a lean IE trader: 1% turnover tax up to GEL 500,000, rising to 3% on turnover above that. It is only available to Individual Entrepreneurs.

Free Industrial Zones suit higher-volume operators who re-export. Georgia runs zones in Poti, Kutaisi, and Tbilisi, and companies based in them pay no profit tax, no property tax, no VAT, and no import or export duties on qualifying activity. If your business is built around bringing goods in, processing or storing them, and sending them back out, a zone is worth modelling.

Step 8: Plan your logistics and entry points

Georgia's geography is part of the pitch. You can move goods by sea, land, or air.

• Seaports: Poti and Batumi handle most container traffic on the Black Sea.

• Land borders: Sarpi (with Türkiye) is the busiest road crossing, with further crossings to Armenia and Azerbaijan.

• Airports: Tbilisi and Kutaisi handle air cargo.

Your choice shapes both cost and clearance time. Once goods arrive, they go through customs clearance before release. If you would rather not learn the filing process from scratch, our customs brokerage service can handle declarations, duty calculation, and release on your behalf, so your first shipment clears cleanly.

Once you are set up, the next milestones are your first inbound and outbound loads. Our step-by-step guides cover how to import goods to Georgia and how to export goods from Georgia.

Key takeaways

• Most goods enter Georgia at 0% import duty, and there are no export duties at all.

• An LLC suits most traders; an Individual Entrepreneur with Small Business Status fits lean, solo operations.

• Registration takes about a day and around GEL 100 to 200, and gives you the tax number you need to clear customs.

• Register for VAT once turnover passes GEL 100,000, or immediately if you import or deal in excisable goods.

• Georgia's free trade agreements reach 2.3 billion consumers, but you need a certificate of origin to claim the preferential rate.

• Free Industrial Zones and Small Business Status can cut your tax bill sharply, depending on your model.

Frequently asked questions

How long does it take to start an import/export business in Georgia?

Company registration itself usually takes one working day, or the same day if you pay the expedited fee. Factor in extra time to open a bank account and, if needed, register for VAT. Most traders are operational within a week.

Can a foreigner own an import/export company in Georgia?

Yes. A Limited Liability Company can be 100% foreign-owned, with no requirement for a local partner. Foreign founders can register in person or through a representative with a power of attorney.

How much does it cost to register a trading company in Georgia?

A standard LLC registration is around GEL 100, with same-day service at around GEL 200. An Individual Entrepreneur costs less, roughly GEL 50 to 100. These are state fees only and exclude any professional help you choose to use.

Do I need a license to import or export in Georgia?

Most goods need no license. Licensing applies only to controlled categories such as medicines, firearms, explosives, radioactive material, dual-use goods, and certain chemicals. Check your product against the controlled list before ordering.

What taxes will my trading business pay?

A company pays 15% profit tax, due only when profit is distributed, plus 18% VAT once you cross the registration threshold. Import shipments also attract duty and VAT at the border. An Individual Entrepreneur with Small Business Status pays 1% on turnover instead of profit tax.

When do I have to register for VAT?

VAT registration is mandatory once taxable turnover exceeds GEL 100,000 in any rolling 12-month period. Importers and dealers in excisable goods must register from the start, regardless of turnover.

What is the best business structure for trading in Georgia?

For most import/export operations, an LLC is the safer choice because it limits liability and allows full foreign ownership. A solo trader with modest turnover may prefer an Individual Entrepreneur to access the 1% Small Business tax rate.

Does Georgia charge export duties?

No. Export and re-export of goods are free of customs duty, which makes Georgia an attractive base for outbound trade. You still need the correct export declaration and, for many markets, a certificate of origin.

What is a Free Industrial Zone and should I use one?

A Free Industrial Zone is a designated area where companies pay no profit, property, or VAT, and no import or export duties on qualifying activity. Georgia has zones in Poti, Kutaisi, and Tbilisi. They suit businesses built around re-export, processing, or storage rather than domestic sales.

Do I need a customs broker?

It is optional. You can clear goods yourself once registered, but a broker handles declarations, duty calculation, and document checks so shipments are not delayed by errors. Many new traders use a broker for their first few loads, then decide whether to bring it in-house.