Information update date: 11 March 2015

Excise Tax

 

Excise taxpayer is a person who:

• Produces excisable goods in Georgia;

• Imports excisable goods in Georgia;

• Exports excisable goods;

• Deliveries natural gas condensate and/or natural gas for vehicles;

• Renders mobile communication services.

Object of taxation:

  • • A taxable transaction;
  • • Import of excisable goods;
  • • Export of excisable goods.

 

Note:

a) Before taxable transaction and/or import of goods, excise marking mandatory is subjected to:

• Alcoholic beverages (including beer) to be levied on, in which the alcohol degree exceeds 1.15 percent;

• Tobacco products.

b) Exempt from compulsory excise marking:

• Alcoholic beverages in 50 gram or less capacity vessel;

• Imported (including, in the case of mail) alcoholic beverages up to 4 liters;

• Smoking (pipe) tobacco;

• Imported (including, in the case of mail) 400 cigarettes or 50 cigars or 50 cigarillos or 250 grams of other tobacco products or combination of tobacco products mentioned in this subparagraph imported within the limit number with the total weight of no more than 250 grams.

Taxable operation:

• Delivery of excise goods produced by manufacturer in Georgia and/or delivery from warehouse of the enterprise for realization;

• Delivery of excisable goods to the customer produced by manufacturer in Georgia with raw materials of customer;

• Use of excisable goods of own production for manufacturing the non-excise goods;

• Delivery of natural gas condensate and/or natural gas for vehicles;

• Rendering of mobile communication services.

Variety of excise goods:

  • • Alcohol and alcoholic beverages, beer
  • • Tobacco products (except for tobacco raw material) – subject to excise marking.
  • • Cars.
  • • Natural gas condensate and natural gas, except the pipeline.
  • • Natural gas condensate and natural gas, except the pipeline.
  • • Oil and oil products obtained from bituminous minerals, except the crude.
  • • Oils and coal tar products distilled at a high temperature.
  • • Petroleum gases and other gaseous hydrocarbons.
  • • Pyrolysis liquid products.
  • • Additive, solvent, antiknock.
  • • Lubricants and agents.

Reporting

Declaration shall be field no later than the 15th day of the following month of reporting period.

Payment term:

No later than the 15th day of the following month of reporting period from performance of taxable transaction.

Imports excisable goods to Georgia – on imports made by him.

Reporting:

Customs declaration.

Payment term:

According to the rule prescribed for import duties.

Exports excisable goods – on export made by him.

Reporting:

Customs declaration or invoice

Payment:

Exempted from taxation


Note:
Service tariff for export of ferrous and/or non-ferrous metal scrap and ferrous and/or non-ferrous metal waste to be paid with the following volume:

• For export of ferrous and/or non-ferrous metal scrap and ferrous and/or non-ferrous metal waste (except the waste of ferrous metal production and crude ally of non-ferrous metal) – 160GEL per ton;

• For export of waste ferrous metal production – 40 GEL per ton;

• For export of crude ally of non-ferrous metal – 50 GEL per ton.;