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The Government of Georgia has approved a resolution on the rules and conditions for applying the excise duty rate for locally produced cigarettes, as well as the quota rule.
The Resolution of the Government of Georgia No. 652 of December 31, 2025, which determined the rules and conditions for applying the excise duty rate for locally produced cigarettes up to 35 million boxes/packs per year, specified in the National Commodity Nomenclature of Foreign Economic Activities code 2402 20, as well as the quota rule, was approved.
12.01.2026
Change in the nominal value of excise stamps for tobacco and alcoholic beverages
From January 1, 2026, an amendment to Article 79 of the Instruction “On Tax Administration” approved by Order No. 996 of the Minister of Finance of Georgia dated December 31, 2010, “Nominal Value of Excise Stamps/Mandatory Marking of Non-Excise Goods” will come into effect. In particular, according to the amendment, the nominal value of excise stamps on imported tobacco products and local and imported alcoholic beverages has been reduced, namely:
31.12.2025
Amendment to the Resolution - "On Substances that Deplete the Ozone Layer"
From January 1, 2026, an amendment to the Resolution of the Government of Georgia No. 286 on the approval of the procedure for the distribution of annual import quotas and the form of the permit certificate for the issuance of permits for the import, export, re-export and transit of substances covered by the 1987 Montreal Protocol on Substances that Deplete the Ozone Layer, which prohibits the import of equipment operating on refrigerants, will enter into force. Namely:
25.12.2025
Changes in Fees for Services Provided by the Revenue Service
The Resolution N 96 of the Government of Georgia dated March 30, 2010 “On Approval of Fees and Rates for the Provision of Services by the Legal Entity of Public Law – the Revenue Service” has been amended to provide for changes in fees for a number of services provided by the Revenue Service, namely, phytosanitary certificates/re-export phytosanitary certificates, veterinary certificates, food-related container hygiene certificates, food/animal feed health certificates, as well as fees for issuing import/transit permits for products subject to phytosanitary and veterinary control.
25.12.2025
Amendment to the Resolution - On Plastic Materials and Articles (Subjects) Intended for Contact with Food
From January 1, 2026, an amendment to the Resolution N 304 of the Government of Georgia of June 8, 2022 "On Approval of the Technical Regulation - On Plastic Materials and Articles (Subjects) Intended for Contact with Food" shall enter into force, amending the requirements of this Technical Regulation.
17.12.2025
Changes in Fees for Services Provided by the Revenue Service
The Resolution of the Government of Georgia N 96 of March 30, 2010 “On Approval of Fees and Rates for the Provision of Services by the Legal Entity of Public Law – the Revenue Service” was amended to establish new fees for the provision of services by the Revenue Service. In addition, fees for certain services were introduced in the event that a person submits an application to the Revenue Service requesting the provision of the relevant service by visiting the place of service provision.
16.12.2025
Amendment to the Order of the Minister of Finance of Georgia N996 of December 31, 2010 "On Tax Administration"
Based on the amendments N1114-IVMმს-XIმპ to the Tax Code of Georgia on Tobacco Products made on November 26 of this year, amendments were made to the relevant articles of the Instruction "On Tax Administration" approved by Order N 996 of the Minister of Finance of Georgia of December 31, 2010.
12.12.2025
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14.01.2026
Within the framework of a joint operation, an attempt to import medication containing narcotic substances was prevented at the “Sadakhlo” customs checkpoint
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12.01.2026
According to the 2025 data of the Service Department of the Revenue Service, the percentage of use of remote and electronic services amounted to more than 90%
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12.01.2026
Statement by the Revenue Service of the Ministry of Finance
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