Excise taxpayer is a person who:
• Produces excisable goods in Georgia;
• Imports excisable goods in Georgia;
• Exports excisable goods;
• Deliveries natural gas condensate and/or natural gas for vehicles;
• Renders mobile communication services.
|Object of taxation:
a) Before taxable transaction and/or import of goods, excise marking mandatory is subjected to:
• Alcoholic beverages (including beer) to be levied on, in which the alcohol degree exceeds 1.15 percent;
• Tobacco products.
b) Exempt from compulsory excise marking:
• Alcoholic beverages in 50 gram or less capacity vessel;
• Imported (including, in the case of mail) alcoholic beverages up to 4 liters;
• Smoking (pipe) tobacco;
• Imported (including, in the case of mail) 400 cigarettes or 50 cigars or 50 cigarillos or 250 grams of other tobacco products or combination of tobacco products mentioned in this subparagraph imported within the limit number with the total weight of no more than 250 grams.
• Delivery of excise goods produced by manufacturer in Georgia and/or delivery from warehouse of the enterprise for realization;
• Delivery of excisable goods to the customer produced by manufacturer in Georgia with raw materials of customer;
• Use of excisable goods of own production for manufacturing the non-excise goods;
• Delivery of natural gas condensate and/or natural gas for vehicles;
• Rendering of mobile communication services.
Variety of excise goods:
Declaration shall be field no later than the 15th day of the following month of reporting period.
No later than the 15th day of the following month of reporting period from performance of taxable transaction.
Imports excisable goods to Georgia – on imports made by him.
According to the rule prescribed for import duties.
Exports excisable goods – on export made by him.
Customs declaration or invoice
Exempted from taxation