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CIS & Baltic States > South Caucasus
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Georgia Puts Duty on Cigarette Import

Importers of tobacco products will pay a new tax starting from 1 July 2015

To calculate the duty in the form of an ad valorem tax, the Georgian Finance Ministry has determined the value of all cigarettes imported into the country. The tax is 5% of the value of a pack. The average price of each pack will be determined at the beginning of each year. The size of the ad valorem tax will be 3 to 32 tetri per pack depending on the cigarette brand. The innovation only concerns cigarettes...

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