VAT on Import in Georgia — Assessment and Calculation Procedure
VAT on import in Georgia is calculated based on the customs value including customs duties and other mandatory payments. Accurate tax calculation directly affects the total cost of supply and the financial structure of the foreign trade transaction.
Tax Base for VAT Calculation
The tax base is determined by the customs value of the goods, including the contract price, transportation costs, insurance, and other expenses related to delivery.
The structure of customs charges is detailed on the page Customs Duties and Payments in Georgia .
Factors Affecting the Amount of VAT
The amount of VAT depends on proper goods classification and accurate determination of the customs value.
- HS Code classification
- Customs value of the goods
- Availability of tariff preferences
- Documentary evidence of related expenses
Connection with Customs Clearance
VAT on import in Georgia is calculated within the procedure of customs clearance .
Errors in the declaration or incorrect valuation may result in tax reassessment by customs authorities.
- Accuracy of the customs declaration
- Verification of declared value
- Justification of related expenses
- Control of calculation accuracy
Impact of VAT on Import Cost
The amount of VAT directly affects the cost of import through Georgia and must be considered when planning the transaction budget.
Preliminary transaction analysis helps minimize import-related risks and avoid adjustments by customs authorities.
Calculate VAT on Import
Provide a description of the goods and delivery terms. ALMAZI will prepare a detailed tax calculation and payment structure within your foreign trade transaction.
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