# Customs lawyer in Georgia: clearance, parcels, fines Everyone deals with customs — a parcel, a car or a business shipment. When a parcel is held, customs raises its value or fines you, the deadlines are short. We help individuals and companies with clearance, disputes and appeals. - Confidential - Georgian · English · Russian - Free first consultation - Courts of all instances Importing goods is governed by the Customs Code and the Tax Code. On clearance you may owe import tax (0, 5 or 12% depending on the goods), VAT (18%) and, on some goods, excise. Often nothing is due: for example, on a parcel worth up to GEL 300. A customs decision — including a customs offence report — can be appealed within 30 days of receipt: first to the Revenue Service, then to the Ministry of Finance Disputes Council or to court. ## What it covers TopicKey pointParcel clearanceUp to GEL 300 and 30 kg — no tax; above that, 18% VAT and, depending on the goods, import taxCar clearanceExcise by engine size and age, plus import tax; no VATCustoms finesFrom GEL 50 a day for delays up to 100% of the goods' value for concealmentCommercial importsDeclaration, customs value, import tax and VAT ## When to call a lawyer - Your parcel is held or customs raised its value - You received a customs offence report - Goods or a car were confiscated - The 30-day deadline to appeal a customs decision is running out - The case may turn into smuggling (a criminal case) ## Our services - Parcel clearance and disputes over customs value - Calculating car clearance and checking the old rate - Appealing customs fines - Appealing the confiscation of goods or a car - Importing commercial goods and the paperwork - Defence against smuggling charges - [Parcel customs clearance](https://mmlaw.ge/en/parcel-customs-georgia/) - [Car customs clearance](https://mmlaw.ge/en/car-customs-clearance-georgia/) - [Customs fines and disputes](https://mmlaw.ge/en/customs-fines-georgia/) - [Importing goods for business](https://mmlaw.ge/en/importing-goods-into-georgia/) ## Questions & answers ### How long do I have to appeal a customs decision? 30 days from receipt — to the Revenue Service. Its decision can be appealed within 20 days to the Ministry of Finance Disputes Council or to court. ### From what value do I pay customs on a parcel? A parcel up to GEL 300 and 30 kg is tax-free, except alcohol, tobacco and perfume. Above that, you pay VAT and, depending on the goods, import tax. ### Is there VAT on importing a car? No. Importing a passenger car or motorcycle is VAT-exempt; you pay excise and import tax. ### Can a customs fine be cancelled? It can — if the offence isn't proven, the report has defects or the mistake was made unknowingly. For some offences a warning can replace the fine. ## Legal basis - [Customs Code of Georgia](https://matsne.gov.ge/ka/document/view/4598501) - [Tax Code of Georgia](https://matsne.gov.ge/ka/document/view/1043717) Official texts (in Georgian) — Legislative Herald of Georgia, matsne.gov.ge. ## Related topics - [#Business](https://mmlaw.ge/en/corporate-lawyer/) - [#Public authorities](https://mmlaw.ge/en/administrative-law-lawyer/) - [#For foreigners](https://mmlaw.ge/en/foreigners/) - - [Corporate lawyer](https://mmlaw.ge/en/corporate-lawyer/) - - [Registering an LLC in Georgia: what you need](https://mmlaw.ge/en/blog/how-to-register-llc-in-georgia/) - - [Tax lawyer](https://mmlaw.ge/en/tax-lawyer/) - - [LLC or sole trader in Georgia — which to choose](https://mmlaw.ge/en/blog/llc-vs-sole-trader-georgia/) - - [Importing goods into Georgia: customs clearance](https://mmlaw.ge/en/importing-goods-into-georgia/) - - [Company & business · For foreigners](https://mmlaw.ge/en/foreigners/company-registration-in-georgia/) - - [Residence permits · For foreigners](https://mmlaw.ge/en/foreigners/residence-permit-in-georgia/) - - [Residence permits in Georgia: which type do you need?](https://mmlaw.ge/en/blog/residence-permit-types-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. - [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/customs-lawyer-georgia/ · MMLAW · +995 551 00 43 00 · info@mmlaw.ge