Georgia has introduced a sugar tax. According to the government's decree, when importing sugar in the amount of more than 100 kg (in the case of sugar classified in commodity subheadings 1701 91 000 00, 1701 99 100 00 and 1701 99 900 00), the procedure of release for free circulation was determined at 40 tetris per 1 kilogram, that is, the import duty on sugar will be 400 GEL per one ton.
The decree, which was adopted by the government on November 10, will come into force on November 20 and will be in effect until July 1, 2024.
Exceptions are the cases of tax relief based on the EUR.1 preferential origin certificate issued for sugar or the declaration of origin.
The requirements of the regulation does not apply to the sugar, which was transported by sea before the publication of this resolution, in the procedure for release into free circulation.
