Law No. 704-IIS on taxing the manufacture or trade of unhealthy commodities. Country/Territory Georgia Document type Legislation Date 1995 Source FAO, FAOLEX Subject Food & nutrition Keyword Food quality control/food safety Fraud Offences/penalties Legal proceedings/administrative proceedings Geographical area Asia, Black Sea, Eastern Europe, Europe, Europe and Central Asia, Western Asia Entry into force notes This Law enters into force on the date of its official publication. Abstract This Law stipulates that the production and trade of commodities dangerous to human health shall be considered an offence. All proceeds from the manufacture or trade of such commodities shall be taxed and the revenues shall be transferred to a special state fund for health protection. All institutions, enterprises and organizations that engage in such activities on national territory shall be subject to this tax. Full text English Website www.tech.org.ge