After the invasion of Ukraine by the armed forces of the Russian Federation, the USA, the European Union, Great Britain and other states of the civilized world imposed severe economic sanctions against the Russian Federation as an aggressor country. Despite the moral, humanitarian and political support to Ukraine at the international level, Georgia did not introduce individual sanctions against the Russian Federation, the imposition of which, in the opinion of the Georgian government, considering retaliatory sanctions, would have dealt a major blow to Georgia's pandemic-weakened economy. Against this background, some individuals accused Georgia of helping to evade international sanctions; in particular, it was noted, without providing proper evidence, that sanctioned goods were entering the Russian Federation from Georgia. This accusation has attracted the attention of the international media and political circles, and poses serious reputational risks to Georgia. Therefore, it is important to establish the truth on this issue through fact-based research. The Friedrich Ebert Foundation and the Georgian Foundation for Strategic and International Studies (Rondeli Foundation) present a study based on available statistical data which aims at answering the question whether Georgia's trade with the Russian Federation is used to evade international sanctions.