When goods enter Georgia, the importer owes import taxes. This guide explains, from the Customs Code and the Tax Code, what the import charge includes, how the customs value is determined and when you must pay.
What the import charge includes
The Customs Code defines import duty as the import tax, excise duty and the value added tax provided for by the Tax Code that arise when goods enter the customs territory of Georgia. So the total bill can have three parts:
- Import tax (customs duty): depends on the goods and the tariff in force.
- Excise: only for excisable goods.
- VAT: 18% of the taxable import (Tax Code, Article 169).
Customs value
The customs value is normally the transaction value: the price actually paid or payable for the goods sold for export to Georgia, if the conditions of the Code are met (Article 38). Certain costs are added if they were not already in the price (Article 44):
- commissions and brokerage, other than buying commissions;
- containers and packing costs;
- materials, tools and design work the buyer supplied to the seller;
- royalties and licence fees the buyer must pay as a condition of the sale.
Foreign currency is converted to lari using the National Bank of Georgia’s official rate on the day the customs declaration is registered (Article 8).
Declaration and release
Goods are declared with a customs declaration. The supporting documents stay with the declarant and are shown to customs on request (Article 84). Once the declaration is verified and the requirements are met, the goods are released (Article 101).
Paying the import charges
- Import tax is paid in lari, in cash or by bank transfer, and a third party may pay the debt (Article 63).
- The usual time limit is five days after the goods are released. The Minister of Finance can shorten it or extend it up to 45 days (Article 65).
- For VAT on certain machinery and equipment under codes 8401 to 9033, the VAT is due not later than 45 days after release (Tax Code, Article 171).
Tips for importers
- Check the tariff code of your goods before you buy; it decides the duty.
- Keep invoices, transport documents and proof of payment for every shipment.
- Do not undervalue goods. Read about the risks in what smuggling is in Georgia.
- If you are VAT-registered, see VAT in Georgia for deduction and filing.
MITC classifies your goods, calculates the import charges and prepares the customs declaration. Contact us for a consultation.
Source: Customs Code of Georgia (matsne.gov.ge), Articles 8, 38, 44, 63, 65, 84, 101; Tax Code of Georgia, consolidated version of 28 October 2026, Articles 169 and 171. Last verified: 7 November 2026. Rules and amounts can change; confirm them with MITC or the competent authority before acting.
