Customs fines in Georgia: Articles 165–179, appeals
A customs offence report is a tax demand — if you don't appeal it, the amount is collected by force. A fine can often be reduced, replaced by a warning or cancelled. We assess the report and appeal it on time.
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Customs offence cases are handled by the customs authority, which draws up a report that counts as a tax demand (Customs Code, Article 164). You can add your explanation or remarks to the report — this matters later, in a dispute.
If the goods are worth more than GEL 15,000 (GEL 5,000 if hidden), the case may count as smuggling, a criminal case. Customs then draws up no report and sends the file to investigators.
Main fines
| Offence (article) | Fine |
|---|---|
| Late declaration or presentation of goods (165) | GEL 50 per day, up to GEL 1,000 |
| Reducing duties with incorrect data (167) | 100% of the reduced amount, 200% if repeated; individuals, goods up to GEL 3,000 (not parcels) — 40% |
| Bypassing customs control (168) | 100% of the goods' value or confiscation; individuals, up to GEL 3,000 — GEL 1,000 |
| Carrying over GEL 30,000 in cash undeclared (169) | GEL 3,000; over 50,000 — GEL 5,000; over 100,000 — 10%; or confiscation |
| Breaching customs procedure conditions (171) | GEL 500, GEL 1,000 if repeated |
| Unlawful disposal, e.g. selling a car without clearance (172) | 100% of the import duties |
| Wrong customs value (173) | 10% of the difference, 20% if repeated |
| Not providing information customs requested (178) | GEL 400, GEL 1,000 if repeated |
When a fine can be avoided
- If the offence was a mistake or made unknowingly, customs, the dispute body or the court may waive the fine (Article 163)
- For several offences — such as a first late declaration — a warning can replace the fine
- A declaration error corrected in the way the law sets out carries no liability
- The time limit for imposing a customs sanction is 3 years from the end of the year of the offence
- There is no liability for an offence caused by force majeure
How to appeal
- Within 30 days of receiving the report or decision — a complaint to the Revenue Service (Tax Code, Article 299)
- The Revenue Service decides within 20 days
- If refused — within 20 days to the Ministry of Finance Disputes Council or to court (Article 305)
- You can go to court at any stage of the dispute
An appeal doesn't by itself suspend the decision. If you don't appeal in time, the debt is treated as accepted. So contact a lawyer as soon as you receive the report.
Our services
- Legal assessment of the report and fine
- Complaint to the Revenue Service within 30 days
- Disputes before the Ministry of Finance Council and in court
- Getting confiscated goods or a car back
- Appealing a customs value adjustment
- Defence if the case turns into smuggling
Questions & answers
What is the fine under Article 165 of the Customs Code?
For late declaration or presentation of goods — GEL 50 per day, up to GEL 1,000. The first time, a warning can replace the fine.
What are the fines under Articles 167 and 168?
167: 100% of duties reduced through incorrect data (200% if repeated). 168: bypassing customs control — 100% of the goods' value or confiscation; for an individual's goods up to GEL 3,000 — GEL 1,000.
How long do I have to appeal a customs report?
30 days from receipt — to the Revenue Service. Its decision can be appealed within 20 days to the Disputes Council or to court.
When does a customs offence become a criminal case?
When the goods are worth more than GEL 15,000, or more than GEL 5,000 if hidden or brought across the border illegally. Smuggling charges may then follow.
Legal basis
Official texts (in Georgian) — Legislative Herald of Georgia, matsne.gov.ge.
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