Georgia has dramatically reduced licensing and permitting requirements to ease constraints on business.The total number of licenses and permits was cut by 84% in reforms that eliminated 756 licenses and permits and streamlined procedures.Currently, licenses and permits are only used in the production of highly risky goods and services, also usage of natural resources and specific activities. The procedures of issuing licenses and permits were significantly simplified to the “one-stop shop” and “silence is consent” principles.


Georgian legislation concerning export tariffs sets that export or re-export of goods from Georgia is duty-free. Moreover, from 1 September 1997, Georgia applied the country of destination principle in VAT taxation and therefore, exports from Georgia are VAT-exempt.


From January 1, 2011 the new Tax Code of Georgia took effect which also includes the provisions regulating customs.Tax Code established business friendly customs procedures. Customs Tariffs Reform significantly eased and sharply reduced the costs connected to the foreign trade.






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