What is a free industrial zone in Georgia?

A special territory with 0% profit, dividend, property and value-added tax and no import/export duties on goods inside the zone.

Which free zones operate in Georgia?

The main free industrial zones are in Poti, Kutaisi and Tbilisi.

What taxes does a company in a Georgian FIZ pay?

It is exempt from profit, dividend, property and VAT, and from duties on raw materials, equipment and goods within the zone.

Can I re-export through a Georgian free zone?

Yes: import → store/process → re-export; produced goods can get a Made in Georgia EUR.1/CT-1 certificate of origin.

Is Georgia's hub role growing?

Yes: rising corridor cargo, port expansion (Poti mega-port, Anaklia) and BTK growth all raise demand for the free zones.

Which zone suits re-export to Ukraine?

Often Poti FIZ, next to the Black Sea port; we help pick the right zone for your goods.

Can you arrange re-export from Georgia to Ukraine?

Yes — consolidation, repacking, documents and delivery to Ukraine, end-to-end.

Georgia as a logistics hub: free industrial zones and re-export

Q: What trade agreements does Georgia have?

A DCFTA with the EU and free-trade agreements with China, the CIS, Turkey and EFTA.

Middle Corridor7 min read

Georgia is not only a transit country of the Middle Corridor but also a convenient base for re-export and light processing of cargo. Thanks to free industrial zones (FIZ) and a network of free-trade agreements, businesses can import, store, repack and re-export goods with minimal taxes. We break down Georgia's free zones, their benefits and their development prospects — and what they offer for delivery to Ukraine.

Map of Georgia's ports: Anaklia, Poti and Batumi on the Black Sea, Tbilisi and the Middle Corridor — Georgia at the crossroads of the Middle Corridor: ports, free zones and links to Tbilisi.

What a free industrial zone (FIZ) is

A FIZ is a special territory with a preferential tax regime. Georgia has zones in Poti, Kutaisi and Tbilisi. A company in a Georgian free zone gets a 100% exemption from profit, dividend, property and value-added tax, plus exemption from import/export duties on raw materials, equipment and goods inside the zone.

Georgia's free zones

The main free industrial zones of Georgia and their highlights:

Zone	Highlight
Poti FIZ	next to the Black Sea port — maritime access, ideal for re-export
Kutaisi FIZ	since 2015, 36 ha, 19 km from the airport, 95 km from Poti
Tbilisi Free Zone	capital hub, next to road and rail arteries

Re-export and the Made in Georgia certificate

Companies in a FIZ run an import → storage/processing → re-export scheme. When goods are produced in the zone, they can obtain a preferential certificate of origin (EUR.1, CT-1) "Made in Georgia" that opens preferential access to external markets.

Free-trade agreements

Georgia has a DCFTA with the EU and free-trade agreements with China, the CIS, Turkey and EFTA. Goods produced or processed in a Georgian free zone reach these markets on preferential terms.

Development prospects

Georgia's role as a logistics hub will only grow. Middle Corridor cargo has multiplied in recent years, and the Georgian port infrastructure is expanding: the Poti mega-port is designed for up to 2 million TEU, the deep-sea Anaklia is being built (phase 1 by 2029), and the Baku–Tbilisi–Kars railway targets 17 million tonnes a year after its upgrade. All of this raises demand for Georgia's free zones as a base for processing and re-export. Georgia is strengthening its position as a neutral hub between Asia, Turkey and the EU, and interest in the zones is growing from investors in China, Turkey and Central Asia.

Why it pays off for delivery to Ukraine

Through a free zone in Georgia you can consolidate shipments from Asia, repack and re-export goods to Ukraine while optimising taxes and customs. We described similar logic in re-export from China via Dubai. We help build such a scheme end-to-end — from the Middle Corridor to a warehouse in Ukraine.

Summary

Georgia's free zones are a working tool for re-export and processing with zero taxes and growing prospects. We will help pick a zone and arrange delivery to Ukraine — send a request.

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