Importing goods into Georgia: customs clearance

On importing goods you pay import tax and VAT, and excise on some goods. Most goods carry a 0% import tax; goods listed in Article 197 of the Tax Code carry 5% or 12%. VAT is 18%.

VAT is charged on the customs value plus import tax, excise and delivery costs to the first destination in Georgia (Article 164¹). A VAT payer can usually credit the VAT paid on imports.

How clearance works

1. The goods arrive at the border or port and the carrier lodges a general declaration
2. The goods go into temporary storage; customs formalities must be completed within 30 days — customs may extend this by 60 days, or 180 days in a customs warehouse (Customs Code, Article 78)
3. You or your customs representative (broker) file the declaration with the invoice, transport document and, where needed, a certificate of origin
4. The declaration gets a lane — green, blue, yellow or red; on yellow and red the documents or the goods are checked
5. Once duties are paid, the goods are released into free circulation

Customs value

The customs value is based on the transaction price plus transport and insurance to the Georgian border. If customs doubts the price, it may set the value by another method and raise the duties — that decision can be appealed within 30 days.

Common mistakes that lead to fines

• The wrong commodity code — import tax and permits depend on it
• A price on the invoice below the real one — 100% of the reduced duties under Article 167, or 10% of the difference under Article 173
• Late declaration — GEL 50 per day, up to GEL 1,000
• Declaring goods that need marking without marking — a fine equal to the goods' value, at least GEL 500
• A mistake on goods worth over GEL 15,000 can turn into a smuggling case

Reliefs

Goods originating in a country with a free-trade agreement may be exempt from import tax if their origin is properly documented. You can also ask customs for an advance ruling on a commodity code or origin.