Georgia lowers excise on domestic cigarettes while raising rates on imported and high-volume products under new tax rules.
Georgia has amended its excise duty framework for tobacco and tobacco products, introducing both reduced and increased rates depending on production volume and origin.
| No. | Product | HS Code | Description | Unit | Excise Rate (%) |
| 3 | Tobacco, tobacco products | 2401 | Raw tobacco, tobacco residues | 1 kg | 30 |
| 2402 10 000 01 | Cigars, cigarillos (with tobacco content) | 1 piece | 2.1 | ||
| 2402 10 000 02 | Cigarettes (small cigars) with tobacco content | 20 pieces | 2.4 | ||
| 2402 20 | Cigarettes with tobacco content | 20 pieces | 2.75 | ||
| Locally produced cigarettes with tobacco content, up to 35 million packs annually | 20 pieces | 1.3 | |||
| 2403 11 000 00 | Pipe tobacco, as per the note for this subgroup | 1 kg | 30 | ||
| 2403 19 | Other | 1 kg | 30 | ||
| 2403 91 000 00 | Homogenized or reconstituted tobacco | 1 kg | 30 | ||
| 2403 99 100 00 | Chewing or snuff tobacco | 1 kg | 30 | ||
| 2404 11 000 00 | With tobacco or reconstituted tobacco content | 20 pieces / sticks | 2.70 | ||
| 2404 12 000 00 | Other, with nicotine content | 1 ml | 1.2 | ||
| 2404 19 900 00 | Other | 1 ml | 1.2 |
The amendments were published on 28 November 2025.
