Georgia replaces its lists of VAT-exempt medical and pharmaceutical imports
- Jurisdiction
- 🇬🇪 Georgia
- Tax
- VAT
- Change type
- Update
- Status
- In force
- Impact
- Action required
- Announced
- 30 July 2026
- Effective
- 5 August 2026
- Instrument
- GE-JOINTORDER-40N-247-2026
- Authority
- Legislative Herald of Georgia (Matsne)
- Systems
- Customs, Tax engine, ERP
- Verified
- Fetched from official source · high confidence
Importers of medical goods and therapeutic/pharmaceutical raw materials into Georgia.
Importers of medical goods and pharmaceutical raw materials into Georgia should re-check their tariff codes against the replaced exemption lists effective 5 August 2026.
CustomsTax engineERP
A joint order of Georgia's Minister of Internally Displaced Persons from the Occupied Territories, Labour, Health and Social Protection and the Minister of Finance, No. 40/n/No. 247 of 29 July 2026, amends a joint order of December 2020 by replacing the annexed lists of therapeutic and pharmaceutical raw materials and medical goods whose import is exempt from value added tax. It was published on 30 July 2026 and entered into force seven days later.
What changed in detail
A joint order of Georgia’s Minister of Internally Displaced Persons from the Occupied Territories, Labour, Health and Social Protection and the Minister of Finance, No. 40/n/No. 247 of 29 July 2026, amends a December 2020 joint order by wholesale-replacing the annexed lists of therapeutic/pharmaceutical raw materials and medical goods whose import is exempt from VAT. It was published on 30 July 2026 and entered into force seven days later, on 5 August 2026.
What it means
Both annexes are replaced entirely rather than amended item-by-item, so the safe move is not to assume a previously exempt code carried over unchanged. Importers of medical goods and pharmaceutical raw materials should re-check every tariff code they rely on against the new annexed lists rather than the December 2020 originals before treating any import as VAT-exempt from 5 August 2026 onward.
Proof
(დანართი №2) ჩამოყალიბდეს თანდართული რედაქციით. მუხლი 2 ეს ბრძანება ამოქმედდეს გამოქვეყნებიდან მე-7 დღეს.the list of raw materials and substances intended for therapeutic/pharmaceutical purposes falling within groups 28 and 29 of the national commodity nomenclature of foreign economic activity, the import of which is exempt from value added tax (Annex No. 2), shall be set out in the attached wording. Article 2. This order shall enter into force on the 7th day from publication.
Source snapshot of the official page. Open full size ↗Archived from the official distribution · Joint order No. 40/ნ/№247 of 29 July 2026 · Legislative Herald of Georgia · matsne.gov.ge