Switzerland, Liechtenstein, Norway and Iceland have a separate free trade agreement with Georgia. Industrial goods and agricultural products receive different treatment, and the revised PEM origin rules apply in 2026. Here is what that means for a Georgian producer.
Four markets outside the European Union
EFTA consists of Switzerland, Liechtenstein, Norway and Iceland. These markets are covered by the EFTA–Georgia agreement, separately from the EU–Georgia DCFTA. The agreement entered into force on 1 September 2017 for Georgia, Iceland and Norway, and on 1 May 2018 for Switzerland and Liechtenstein.
For a Georgian manufacturer, the commercial question is the importing country’s tariff on the particular goods. A customer in Switzerland and a customer in Norway do not necessarily face the same agricultural tariff, import tax or product formalities. An offer described simply as “exports to Europe” misses that distinction.
Industrial goods and agriculture
| Goods | What the agreement provides |
|---|---|
| Originating industrial goods, including fish and other marine products | Customs duties are abolished under the agreement’s coverage and origin conditions. |
| Basic and processed agricultural goods | Concessions are set out in separate schedules for Iceland, Norway and Switzerland. The product and destination schedule matter. |
| Foreign goods passing through a Georgian zone | Storage and a Georgian seller do not, on their own, establish Georgian preferential origin. |
For example, a food producer should examine the relevant agricultural schedule before promising the same duty saving to both a Norwegian and a Swiss distributor. A manufacturer of an industrial component starts with the industrial coverage and the rule for that component. These are different exercises even if both companies use the same Free Zone.
Revised PEM origin rules from 2026
EFTA confirms that its agreement with Georgia uses the revised Pan-Euro-Mediterranean origin rules from 1 January 2026. The choice between the old and revised rules that existed during 2025 should not be carried into a new 2026 calculation.
Qualifying materials and production in partner countries may be combined through cumulation where the necessary conditions are met. The current PEM matrix matters when a supply chain involves more than two countries. A factory using several sources should retain supplier evidence identifying which materials actually have preferential origin.
The applicable movement certificate or origin declaration must match the claim. A general certificate saying “made in Georgia” and a preferential proof of origin have different purposes. See our certificate and origin guide for the records a producer should prepare.
Calculate the delivered cost
Duty relief is one part of the invoice calculation. Import VAT, excise where applicable, product compliance, freight and customs-broker charges should be assessed separately. The importing country’s requirements still govern food, machinery and other regulated products.
For a manufacturing company, our setup work starts with the product, equipment, floor area, electrical load and planned shipments. Compare Kutaisi Free Zone, Hualing FIZ, Tbilisi Free Zone and Poti FIZ on those requirements. The company application has space for the business, ownership and premises details.
Official references
EFTA–Georgia agreement and country schedules; EFTA: customs, origin and the 2026 PEM position; Swiss customs: revised PEM rules.
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