Customs Clearance in Georgia: A Simple Guide
Every shipment entering or leaving Georgia passes through customs. Understanding the basics helps you plan timing and cost. Here's how customs clearance works - and how Portex handles it for you.
How the process works
- 1
Documents are prepared
Before goods arrive, we gather and check the commercial invoice, packing list, transport document, and any certificates or licenses your cargo requires.
- 2
The declaration is submitted
We lodge a customs declaration with the Georgian Revenue Service, classifying the goods by HS code and declaring their value and origin.
- 3
Duties and taxes are assessed
Georgia applies import VAT (usually 18%) and, for some goods, customs duty and excise. Many goods carry 0% duty under Georgia's free-trade agreements.
- 4
Inspection, if required
Customs may inspect the cargo or the documents. Correct paperwork keeps this fast - errors are the most common cause of delays.
- 5
Release and delivery
Once duties are paid and checks clear, customs releases the goods and we arrange final delivery to your address.
Good to know
- Georgia has free-trade agreements with the EU, China, Turkey, and CIS countries - many goods qualify for reduced or zero customs duty.
- Standard import VAT is 18%, calculated on the customs value of the goods.
- Goods are classified by HS code, which determines the duty rate - getting this right matters.
- Bonded warehouses let you store imported goods without paying duty until they are released.
What you actually pay
Three charges can apply to an import: customs duty, import VAT, and - for a short list of goods - excise.
0%
Most goods
Georgia's tariff has three bands and the large majority of imports fall in the 0% band - machinery, electronics, and most industrial and consumer goods.
5% / 12%
Mainly food and agriculture
The higher bands apply mostly to agricultural and food products. The exact rate follows the HS code, not the product name.
18%
Import VAT
Charged on the customs value (goods + freight and insurance to the border) plus any duty and excise. VAT-registered businesses can normally reclaim it.
Excise is charged on top, and only on vehicles, fuel, alcohol, and tobacco. Vehicle excise depends on engine size and age, not on the invoice value.
Try the customs duty calculator
Estimate the duty and VAT on your import in under a minute.
A worked example
A container of machinery from China: invoice value USD 20,000, sea freight and insurance to Poti USD 2,500.
| Customs value (CIF) | USD 22,500 |
| Customs duty (0% band) | USD 0 |
| Import VAT (18%) | USD 4,050 |
| Total payable to customs | USD 4,050 |
Illustrative only - your rate depends on the HS code and on whether a preferential certificate of origin applies. Ask us for a calculation on your actual cargo.
Documents you will need
- Commercial invoice or sales contract
- Packing list
- Transport document - bill of lading, CMR, TIR carnet, air waybill, or rail waybill
- Certificate of origin (EUR.1, Form A) when you claim a preferential duty rate
- Licences, permits, or certificates where the goods require them
Common questions
How long does customs clearance take in Georgia?
With complete paperwork and the correct HS code, a declaration usually clears within one to two working days at Poti, Batumi, or Tbilisi airport. Missing or inconsistent documents are the usual reason for longer delays.
How much does customs clearance cost?
The taxes are customs duty (0%, 5%, or 12%) plus 18% import VAT. On top of the taxes sit the customs state fee and the broker's service fee. For most industrial goods, which fall in the 0% band, VAT is effectively the whole tax bill.
How is the amount calculated?
Customs value = the value of the goods + freight + insurance up to the Georgian border. Duty is charged on that value, and VAT is charged on the value plus the duty (and excise, where it applies).
Can the duty be reduced to zero?
Often, yes. Georgia has free-trade agreements with the EU, China, Turkey, and most CIS countries. With a valid preferential certificate of origin the duty can drop to 0%.
Do I need a customs broker?
You are not obliged to use one, but declarations are filed electronically through the Revenue Service system and classification mistakes are expensive. Portex files as a licensed broker and takes responsibility for the paperwork.
Can I bring goods in without paying duty straight away?
Yes. A bonded warehouse lets you store imported goods under customs control and settle the duties when you release them.
What happens if customs stops my shipment?
Customs may review the documents or physically inspect the cargo. We respond on your behalf, supply whatever evidence is missing, and keep you updated until the goods are released.
Customs rules change and every shipment is different. As a licensed broker, Portex handles the full process for you - contact us for advice on your specific cargo.
Need help clearing your cargo?
Our licensed brokers handle Georgian customs end to end.