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CIS & Baltic States > South Caucasus
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Georgia: Incentive for Tobacco Importers

A rare example of a decline in tax pressure on tobacco

Tobacco producers and manufacturers of tobacco products will be given an opportunity to use a temporary zero rate of import tax until 1 January 2015. A 12% rate of import tax on the stated products was introduced on 1 July 2013. It is an example of a decline in tax pressure on tobacco which is rare in both the former Soviet Union and the world in general.

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