The development of trade turnover is facilitated by the favorable economic and geographical location of the republic, which allows the use of maritime, land, rail transport for the delivery of goods.
The list of countries with established trade and economic ties with Abkhazia is increasing.
The Abkhaz legislation allows foreign investors to carry out their activities without creating a legal entity. 
Abkhazia has created a favorable tax regime for potential investors, including low profit tax and VAT rates. 
The main business partner of Abkhazia is Russia; Turkey takes the second place in terms of turnover. Abkhazia has successfully established cooperation in foreign trade with more than 30 countries, including Moldova, China, Brazil, Belarus, Bulgaria, Spain, Italy and other countries.
Trade and economic relations between Abkhazia and the Republic of Crimea are actively de-veloping, in particular, in the field of supply of inert materials to the peninsula.
The inert building materials mined in Abkhazia such as crushed stone, gravel, and sand were used in the construction of the Winter Olympics-2014 facilities in Sochi.