# Car customs clearance in Georgia 2026: excise Since 2 April 2026, car customs in Georgia is calculated in a new way — by engine size and age. Below are the rates, an example, who keeps the old rate, classic cars and parts. We check your case and appeal customs decisions. - Confidential - Georgian · English · Russian - Free first consultation - Courts of all instances When importing a passenger car you pay excise and import tax. There is no VAT — importing passenger cars and motorcycles is VAT-exempt (Tax Code, Article 173). A car's age is the year the customs declaration is registered minus the year of manufacture (Article 188). So a 2020 car cleared in 2026 counts as 6 years old. ## Excise from 2 April 2026 VehicleExcise0–6 years old (left-hand drive)GEL 1.50 per cm³Over 6 years old (left-hand drive)GEL 4.50 per cm³Right-hand drive or convertedThree times the rate: GEL 4.50 or 13.50 per cm³Hybrid, 0–6 years (left-hand drive)60% less — GEL 0.60 per cm³Electric car (left-hand drive)No excise and no import taxElectric car (right-hand drive)GEL 3,000Classic carGEL 1.00 per cm³MotorcycleGEL 0.70–2.40 per cm³, by age ## Import tax GEL 0.05 per cm³ of engine size, plus 5% of that amount for each year in use (Article 197). Electric cars are exempt from import tax. ## Examples - An 8-year-old car, 2,000 cm³, left-hand drive: excise GEL 9,000, import tax GEL 140; total GEL 9,140 - A 4-year-old hybrid, 2,500 cm³, left-hand drive: excise GEL 1,500, import tax GEL 150; total GEL 1,650 - A left-hand-drive electric car: excise and import tax — 0 Customs service, inspection and registration fees may be added. ## The old rate — who keeps it Under Law No. 1477 of 2026, a car is taxed at the old rate if: - Before 2 April 2026 it was entered in the Interior Ministry database or a carrier's record certificate was issued - By sea — shipping began before 2 April: proven by a bill of lading with the date of loading on board, or a document on loading into a container with the container number and VIN - By road or rail — transport began before 2 April (CMR or another waybill with the VIN) and the car was entered in the Interior Ministry database before 1 July 2026 - Driven in — you bought the car before 2 April (contract, invoice or registration certificate) and it was entered in the database before 1 July ## Classic (retro) cars The law sets a separate rate for classic cars — GEL 1.00 per cm³ (Article 188(10)), far below the GEL 4.50 for cars over 6 years. But age alone doesn't make a car classic — it must meet set conditions. Before you buy, we check whether your car qualifies. ## Car parts Car parts carry no excise, and import tax is 0% — they aren't on the 5% or 12% lists in Article 197. You pay 18% VAT. A personal parcel of parts up to GEL 300 and 30 kg is tax-free. Regular imports of parts for sale are a business and fall under commercial import rules. ## Deadlines and fines - A car in temporary storage must be cleared within 30 days; customs may extend this by 60 days, or 180 days in a customs warehouse (Customs Code, Article 78) - Late declaration — GEL 50 per day, up to GEL 1,000 (Article 165) - If you export the car within 180 days, you can reclaim the import tax (Article 198) - For a car with foreign plates — 90 days and temporary import: see 'Car with foreign plates' ## Our services - Calculating the clearance cost in advance - Checking your right to the old rate and the documents - Checking eligibility for the classic-car rate - Disputes over a car's age, type or value - Appealing a customs fine - For companies — regular imports of cars and parts ## Questions & answers ### How much is car customs in Georgia in 2026? Excise on a 0–6-year-old left-hand-drive car is GEL 1.50 per cm³, and GEL 4.50 on older cars. Import tax is added: GEL 0.05 per cm³ plus 5% per year. There is no VAT. ### Who keeps the old rate? A car entered in the Interior Ministry database before 2 April 2026, or whose transport began before that date and is documented; for cars by road or driven in, it must also have been entered in the database before 1 July. ### How much is customs on a hybrid or electric car? Excise on a 0–6-year-old left-hand-drive hybrid is 60% lower. A left-hand-drive electric car is exempt from excise and import tax; a right-hand-drive one pays GEL 3,000 excise. ### How much is customs on a retro car? Excise on a classic car is GEL 1.00 per cm³ if it meets the classic-car conditions. Otherwise the rate for cars over 6 years — GEL 4.50 — applies. ### What tax is there on car parts? No excise, 0% import tax and 18% VAT. A personal parcel up to GEL 300 and 30 kg is tax-free. ## Legal basis - [Tax Code of Georgia](https://matsne.gov.ge/ka/document/view/1043717) - [Customs Code of Georgia](https://matsne.gov.ge/ka/document/view/4598501) Official texts (in Georgian) — Legislative Herald of Georgia, matsne.gov.ge. ## Related topics - [#Property](https://mmlaw.ge/en/real-estate-lawyer/) - [#Public authorities](https://mmlaw.ge/en/administrative-law-lawyer/) - [#For foreigners](https://mmlaw.ge/en/foreigners/) - - [Real estate lawyer](https://mmlaw.ge/en/real-estate-lawyer/) - - [Buying an apartment in Georgia: what to check](https://mmlaw.ge/en/blog/buying-an-apartment-checklist/) - - [Renting an apartment](https://mmlaw.ge/en/apartment-lease-georgia/) - - [Land registration](https://mmlaw.ge/en/land-registration-georgia/) - - [Building a house on agricultural land](https://mmlaw.ge/en/building-on-agricultural-land-georgia/) - - [Tax on selling property in Georgia: 2 years and 5%](https://mmlaw.ge/en/blog/tax-on-selling-property-in-georgia/) - - [Tax on selling a car in Georgia: 6 months and 5%](https://mmlaw.ge/en/blog/tax-on-selling-a-car-in-georgia/) - - [Buying property · For foreigners](https://mmlaw.ge/en/foreigners/buying-property-in-georgia/) Practice areas ## Other practice areas - [Criminal defense](https://mmlaw.ge/en/criminal-defense-lawyer/) — Defense at every stage — from investigation and arrest to trial and appeal. - [Drug offences](https://mmlaw.ge/en/drug-crime-lawyer/) — Defence in cases of buying, possessing, selling and importing drugs — and against fines and administrative detention. - [Cybercrime](https://mmlaw.ge/en/cybercrime-lawyer/) — Defense in cybercrime cases and help for victims of online fraud, hacked accounts and blackmail. - [Property crimes](https://mmlaw.ge/en/property-crime-lawyer/) — Defence in theft, robbery, fraud, extortion, embezzlement and misappropriation cases. - [Economic crimes](https://mmlaw.ge/en/economic-crime-lawyer/) — Defence against tax evasion, money laundering, customs and other economic charges. - [Corruption and official crimes](https://mmlaw.ge/en/corruption-crime-lawyer/) — Defence in bribery, trading in influence and abuse of official power cases. - [Violent crimes](https://mmlaw.ge/en/violent-crime-lawyer/) — Defence in assault, bodily injury, threats and homicide cases — including self-defence. - [Juvenile justice](https://mmlaw.ge/en/juvenile-justice-lawyer/) — Specialised representation of minors, focused on their rights and future. - [Civil litigation](https://mmlaw.ge/en/civil-litigation-lawyer/) — Contract, property and damages disputes — negotiated or argued in court. - [Administrative law](https://mmlaw.ge/en/administrative-law-lawyer/) — Challenging decisions of public bodies, fines, permits and licences. - [Customs](https://mmlaw.ge/en/customs-lawyer-georgia/) — Clearing parcels and cars, appealing customs fines, disputes over customs value and importing commercial goods. - [Labor disputes](https://mmlaw.ge/en/employment-lawyer/) — Unlawful dismissal, unpaid wages and employment contracts — for employees and employers. - [Corporate law](https://mmlaw.ge/en/corporate-lawyer/) — Company formation, contracts, compliance and shareholder matters. - [Real estate](https://mmlaw.ge/en/real-estate-lawyer/) — Due diligence, purchase agreements, registration and property disputes. - [Family law](https://mmlaw.ge/en/family-lawyer/) — Divorce, custody, alimony and division of property — handled with discretion. - [Inheritance](https://mmlaw.ge/en/inheritance-lawyer/) — Accepting an inheritance, the certificate of inheritance, wills and disputes between heirs. - [Intellectual property](https://mmlaw.ge/en/intellectual-property-lawyer/) — Trademarks, copyright and protection of your creative and business assets. --- Source: https://mmlaw.ge/en/car-customs-clearance-georgia/ · MMLAW · +995 551 00 43 00 · info@mmlaw.ge