New Georgian tax rules don't apply to Armenia

Communication between Georgia and Armenia is to remain tax-free, with
no regard to the new Georgian rules on international cargo transport,
reports Georgia Online. According to the new rules, transit cargo
customs duty amounts to $110, which should be payed into a bank before
leaving Georgian territory. The customs duty must be paid by all cargo
transportation, except passenger minibuses. Transportation of cargo
delivered by sea to the nearest customs office is also free.