🇬🇪 Import Customs & Duties: Georgia
Quick Facts
Duty-free threshold
$300
Packages under $300, duty free
VAT / Sales Tax
18%
CIF value + duty. Standard 18% VAT on all imports. Some exemptions for medical goods, education, and financial services.
Clearance Time
0-1 days
typical processing
Note: Liberal trade policy with low import duties
Duty Rates by Category
| Category | Duty Rate | HS Chapter |
|---|---|---|
| Electronics | 0% | HS 85 |
| Clothing | 12% | HS 61-62 |
| Footwear | 12% | HS 64 |
| Food products | 5-12% | HS 01-24 |
| Machinery | 0% | HS 84 |
| Cosmetics | 0-5% | HS 33 |
| Books | 0% | HS 49 |
| Toys | 0-5% | HS 95 |
Rates shown are for standard goods. Exact rate depends on the HS code of your item.
Import Duty Calculator
Below de minimis threshold, no duty!: $300 USD
Customs Clearance Process
Revenue Service (rs.ge) handles customs. Ultra-liberal regime, only 3 tariff bands: 0%, 5%, and 12%. Electronic declarations via Revenue Service portal. One of world's simplest customs, most goods clear in hours. Ranked #1 in World Bank Doing Business for trading across borders. Clearance zones at Tbilisi airport and Poti/Batumi ports. DCFTA with EU.
What to Actually Expect
One of the world's easiest places to import. No corruption, minimal bureaucracy. Most shipments clear same day. Free trade zones available. A model for developing countries. Only 3 tariff rates (0%, 5%, 12%), most goods at 0%. De minimis GEL 300 (~$110) is generous. DCFTA with EU means zero duties on EU goods.
Required Documents
Commercial Invoice
Item description, quantity, value, sender and receiver details
Packing List
Detailed description of contents in each package
Customs Declaration (CN22/CN23)
Required for postal shipments
Air Waybill (AWB)
Generated by the carrier when booking the shipment
Certificate of Origin
May be required for reduced duties (FTA/preferential rates)
Export/Import License
For restricted goods (electronics, medicines, chemicals)
Import License Requirements
Minimal licensing requirements, consistent with Georgia's ultra-liberal trade policy. Required only for: weapons, explosives, narcotics, radioactive materials, and certain pharmaceuticals. No import licenses for most consumer goods.
Certificate of Origin
Issued by Georgian Chamber of Commerce and Industry. EUR.1 for DCFTA preferential trade with EU. Certificates for CIS/free trade partners.
Learn more →Prohibited & Restricted Items
Prohibited
- xNarcotics and illegal drugs
- xExplosives and flammable materials
- xWeapons and ammunition
- xCounterfeit goods
- xCounterfeit currency and documents
Restricted (permit required)
- !Medicines and pharmaceuticals
- !Food and beverages
- !Plants and seeds
- !Electronics (lithium batteries)
- !Perfumes and cosmetics (volume limits)
Useful Links
Duty & Tax Estimate
Estimated import charges when shipping goods to Georgia:
| Goods Value | Duty | VAT/Tax | Total Charges |
|---|---|---|---|
| $50 | $0 | $0 | Free |
| $100 | $0 | $0 | Free |
| $200 | $0 | $0 | Free |
| $500 | $10 | $92 | $102 |
| $1000 | $35 | $186 | $221 |
Estimates only. Actual duties depend on product category and HS code.
Popular routes to Georgia
Frequently Asked Questions
What is the duty-free threshold for Georgia?
The duty-free (de minimis) threshold for imports into Georgia is $300. Goods valued below this amount are exempt from customs duties.
What is the VAT rate on imports to Georgia?
The VAT/tax rate on imports to Georgia is 18%. VAT applies to: CIF value + duty. Standard 18% VAT on all imports. Some exemptions for medical goods, education, and financial services.
How long does customs clearance take in Georgia?
Typical customs clearance in Georgia takes 0-1 days. Express shipments usually clear faster.
What documents are needed to import into Georgia?
To import into Georgia, you typically need: commercial invoice, packing list, bill of lading/airway bill, and customs declaration. Some goods may require a certificate of origin or import license.
What items are prohibited from import into Georgia?
Georgia prohibits the import of narcotics, weapons, counterfeit goods, certain animal products, and hazardous materials. Restrictions may also apply to alcohol, tobacco, pharmaceuticals, and certain electronics.