Parcel customs in Georgia: GEL 300, 30 kg and paying
Parcels from online shopping are the most common customs question. A parcel worth up to GEL 300 pays no tax; above that you pay customs. If your parcel is held, customs raised its value or fined you — we can help.
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A parcel worth up to GEL 300 and weighing up to 30 kg is exempt from import tax and VAT (Customs Code, Article 185; Tax Code, Articles 173 and 199). The exemption doesn't cover alcohol, tobacco or perfume.
If the parcel is worth more than GEL 300, tax is charged on its whole value, not just on the amount above GEL 300. The declaration is filled in on your behalf by the carrier — the postal or courier company that brought the parcel.
How much you pay
| Parcel | Tax |
|---|---|
| Up to GEL 300 and 30 kg | None (except alcohol, tobacco and perfume) |
| Over GEL 300 or over 30 kg | VAT — 18%; on some goods also import tax — 5% or 12% |
| Alcohol, tobacco | Taxed above set quantities; excise may apply |
VAT is charged on the customs value — the price plus delivery to Georgia — and on any import tax. Many goods have a 0% import tax.
How clearance works
- For an online purchase, you give the carrier an electronic value declaration based on the invoice (order receipt)
- The carrier fills in the declaration for you and submits it to customs
- If tax is due, you pay it and collect the parcel; on a parcel up to GEL 300 you pay nothing
- Keep the invoice — customs may ask for it
A parcel bought online must be cleared within 30 days of the general declaration, other parcels within 90 days. If the value is unknown, customs may examine the goods and set the value itself.
Gift parcels
A parcel sent as a gift by a private person is also exempt up to GEL 300 if it is sent irregularly, is for your or your family's personal use and the sender isn't paid (Article 186). It may contain 200 cigarettes, 1 litre of drink over 22% or 2 litres of weaker drink, 4 litres of wine and 16 litres of beer — from age 18.
Understating the value — the risk
If you declare a lower price than the real one and the tax is reduced as a result, the fine is 100% of the unpaid tax, or 200% if repeated (Customs Code, Article 167). A mistake in the declaration corrected before the goods are released carries no liability.
Medicines and restricted goods
A parcel with medicines containing narcotic or psychotropic substances, or other restricted goods, is handed over by the carrier only after a permit or certificate is shown. Some cases can become criminal — see 'Bringing medicines into Georgia'.
Our services
- Checking whether your parcel owes tax
- Disputing a customs value increase
- Clearing a held parcel
- Appealing a customs fine within 30 days
- Parcels with medicines or restricted goods
- For businesses — clearing regular imports correctly
Questions & answers
From what value does a parcel pay customs in Georgia?
A parcel worth over GEL 300 or heavier than 30 kg. Up to GEL 300 and 30 kg there is no tax, except on alcohol, tobacco and perfume.
Above GEL 300, do I pay on the whole amount?
Yes. Once over the limit, tax is charged on the whole value, not just the difference.
How do I pay customs on a parcel?
The carrier fills in the declaration for you based on your value declaration and invoice. Once the tax is paid, the carrier hands over the parcel.
Customs raised the value of my parcel — what can I do?
Submit the invoice and proof of payment. If customs still disagrees, the decision can be appealed within 30 days of receipt.
China, the USA, Greece or Turkey — is there a difference?
The GEL 300 / 30 kg rule and 18% VAT are the same for every country. A difference can only arise on parcels over GEL 300, for goods with a 5% or 12% import tax: if the goods were made in a country with a free-trade agreement (for example the EU, Turkey or China) and the origin is documented, that tax may not be due. What counts is where the goods were made, not where they were sent from. VAT is unaffected.
Does the delivery cost count?
By law, the customs value includes transport and insurance to the Georgian border (Customs Code, Article 44). So if your purchase is close to GEL 300, factor in delivery — the parcel may go over the limit.
Several parcels arrive at once — are they added up?
The GEL 300 limit applies to each consignment, and each is cleared on its own declaration. For gift parcels, the exemption only applies if they are sent irregularly.
Does a parcel need an invoice?
For an online purchase — yes: you give the carrier a value declaration based on the invoice (order receipt) and must keep the invoice, as customs may ask for it. With no invoice and an unknown value, customs can set the value by examination.
Can a parcel be returned to the sender?
Yes. Before the parcel is cleared and handed to you, the carrier can return it to the sender, with proof of return. Arrange this with the carrier in time, before the declaration deadline. The terms for returning a purchase to an online shop (such as Temu) are set by the shop.
Legal basis
Official texts (in Georgian) — Legislative Herald of Georgia, matsne.gov.ge.
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