Distillers Alcohol regulations in Georgia
How to import or export liquor and spirits to Georgia, how to register products and labels, the import duty and taxes, and how to get a licence to make alcohol there. Researched October 2026.
Research guide, not legal advice. Compiled in October 2026 from the public sources listed at the bottom of this page. Duty rates, fees and rules change often: confirm with the regulator, a customs broker or local counsel before you act. Spotted something out of date? Tell us.
- Status
- Dry areas exist
- Legal drinking age
- 21
- Legal purchase age
- 21
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Licence to make spirits (distillery and bottling)
- Licences needed
- Distiller / Manufacturer License (Distilled Spirits)
- Authority
- Georgia Department of Revenue (Alcohol and Tobacco Division)
- Documents
- Local municipal/county alcohol manufacturing permit, TTB Federal Basic Permit, Form ATT-17 (Personnel Statement), Citizenship Affidavit with government photo ID, deed/lease agreement, financial affidavit, and $10,000 Distilled Spirits Manufacturer Performance Bond
- Fees
- $1,000 annual state license fee plus $100 non-refundable application fee
- Time to obtain
- Approximately 2 to 6 weeks after submission of complete paperwork
Import licence and registration
- Who can import
- Licensed importers, brokers, and wholesalers registered with the Georgia Department of Revenue
- Licences or registrations
- Importer License (Distilled Beverage)
- Authority
- Georgia Department of Revenue (Alcohol and Tobacco Division)
- Documents
- TTB Importer Basic Permit, Georgia Secretary of State certificate of registration, Form ATT-17 Personnel Statement, Citizenship Affidavit, Liquor Broker/Tax Bond, premises deed or lease agreement, financial affidavit
- Fees
- $1,000 annual license fee
- Time to obtain
- 2 to 4 weeks
Product and label registration
Required: yes Process: Brand and label registration submitted electronically via the Georgia Tax Center (GTC); requires active federal TTB COLA approval and designation of a licensed Georgia wholesaler for the designated sales…
Import rules
Strict three-tier system applies: producers cannot sell directly to retailers or consumers and must ship to a licensed Georgia importer or wholesaler. Importer of record must hold a federal TTB permit and GA importer license.…
Import duty on spirits (HS 2208)
No state-level customs duties (states cannot assess tariffs under U.S. Constitution Art. I, Sec. 10); federal customs duty applies under U.S. HTS 2208 (ranging from 0% to $0.20/proof liter depending on classification and FTA status). Georgia imposes a state import excise tax of $0.50 per liter on distilled spirits imported into the state under O.C.G.A. § 3-4-60.
Excise and taxes
State excise tax of $0.50 per liter on in-state distilled spirits and an additional $0.50 per liter state import tax on out-of-state spirits ($1.00 per liter total, or $3.79 per gallon); local municipal/county excise taxes up to…
Retail and distribution
Three-tier system. Distilled spirits package sales are permitted only in dedicated, privately owned licensed retail package stores (grocery and convenience stores are barred from selling spirits). On-premises sales are permitted…
Online sale and delivery
Restricted; retail package stores and licensed restaurants/bars may deliver packaged alcohol (including spirits) locally to consumers within their jurisdiction via employees or certified third-party delivery contractors under HB…
Labelling
Must adhere to federal TTB 27 CFR Part 5 standards: brand name, class/type, alcohol by volume (ABV), net contents, bottler/importer name and address, mandatory government health warning statement, and allergen/colorant…
Advertising
Regulated under Ga. Comp. R. & Regs. r. 560-2 and federal FAA Act. Strict tied-house prohibitions prevent manufacturers and wholesalers from giving inducements, free equipment, or cooperative advertising subsidies to retailers.…
Legal definitions of spirits
O.C.G.A. Title 3 and Georgia DOR regulations define distilled spirits as any alcoholic beverage obtained by distillation or containing more than 24% ABV; adopts federal TTB standards of identity (27 CFR Part 5) governing whisky,…
Dry or restricted areas
Dry areas exist. Under Georgia local option laws (O.C.G.A. § 3-4-40 et seq.), package sales and by-the-drink sales of distilled spirits require voter approval via local referendum. Multiple jurisdictions (including Bleckley,…
Recent changes
In 2024, Georgia DOR updated monthly electronic excise tax reporting schedules and import templates in the Georgia Tax Center (GTC). Between 2024 and 2026, legislative debates occurred in the Georgia General Assembly on lowering…
Opportunities for exporters
Georgia presents a large, growing consumer market with elevated demand for craft, premium, and imported spirits across its extensive network of independent retailers. Commercial success requires securing an established Georgia…
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