Customs Fees in Georgia: Duties, VAT and Clearance Fees

Here is the short answer most people are looking for: around 90% of goods enter Georgia at 0% import duty, you pay 18% VAT on the customs value, and the official clearance fee is a flat 5 or 60 GEL. There are no export duties at all. The detail below shows exactly how customs fees in Georgia are calculated, so you can work out your landed cost before you order.

What customs costs in Georgia at a glance

Three charges make up almost every import bill:

• Import duty: 0%, 5%, or 12%, depending on the product.

• Import VAT: 18%, charged on the customs value plus any duty and excise.

• Clearance fee: a flat official charge of 5 or 60 GEL per declaration.

Excise applies on top for a few categories such as alcohol, tobacco, fuel, and vehicles. Everything else is detail.

Import duties (0%, 5%, or 12%)

Georgia keeps tariffs simple with just three bands, and most goods sit in the lowest one. Roughly 90% of products carry a 0% import duty, according to the U.S. International Trade Administration.

The 5% and 12% bands mainly cover goods that Georgia also produces domestically, such as certain agricultural products, foods, construction materials, and some textiles. Two goods that look identical can attract different rates depending on origin: a product from a free trade partner may enter at 0% while the same item from elsewhere pays the full band.

Import VAT (18%)

VAT is where most of the cost usually sits. The standard rate is 18%, and it is calculated on the customs value of the goods plus any import duty and excise.

The customs value is the price you paid plus international freight and insurance to the Georgian border (the CIF value). So VAT is charged on the landed value, not just the invoice price. The mechanics are set out by trade.gov.

Excise duty

Excise is a targeted tax on specific goods rather than a general charge. In Georgia it applies to alcoholic drinks, tobacco products, fuel, and motor vehicles.

For vehicles, excise is calculated from engine capacity and the age of the car, so an older, larger-engined vehicle costs noticeably more to bring in. If your goods are not on the excise list, you can ignore this line entirely.

Official customs clearance fees

This is the part most online guides get muddled, so it is worth being precise. The Revenue Service charges a flat statutory fee per declaration:

• 5 GEL for goods valued under 3,000 GEL.

• 60 GEL for goods valued at 3,000 GEL or more.

These fees are tripled for clearance carried out during non-working hours. Temporary import declarations are charged separately on a per-weight basis. The headline 5 and 60 GEL figures are confirmed by trade.gov.

One important distinction: the prices you see advertised by clearance companies (often a few hundred lari) are private broker service fees, not government charges. The official state fee is the small flat amount above. If you handle the filing yourself, the broker fee disappears and only the state fee remains.

A worked landed-cost example

Say you import electronics with an invoice value of 20,000 GEL, plus 2,000 GEL of freight and insurance to the border. Electronics carry 0% duty.

Now compare a product in the 12% band with a 10,000 GEL invoice and 1,000 GEL freight. Duty is 1,320 GEL, VAT is charged on 12,320 GEL and comes to 2,217.60 GEL, plus the 60 GEL fee, for a total customs cost of 3,597.60 GEL. The duty band is small in absolute terms, but it also lifts the VAT base, which is why origin and classification are worth getting right.

For how the declaration that drives these numbers actually works, see our overview of the customs declaration in Georgia.

What you do not pay: export duties

If you are sending goods out, the cost picture is even simpler. Georgia charges no export duties or fees on exports, re-exports, or transit, per trade.gov. Excisable goods that are exported are also relieved of excise.

That zero-cost export side is a major reason traders base themselves here, and it shapes how you should plan to export goods from Georgia.

How free trade agreements cut your duty

The 0% band is the default for most goods, but free trade agreements extend duty-free treatment to many products that would otherwise fall in the 5% or 12% bands when traded with partner countries.

To claim the preferential rate, your customs authority needs proof the goods qualify, which is the certificate of origin. Without it, the standard duty applies even where an agreement exists.

If you would rather not calculate duty, VAT, and fees yourself, our customs brokerage service prices each shipment and handles clearance, so there are no surprises at the border. The same numbers feed directly into your plan to import goods to Georgia.

Key takeaways

• Around 90% of goods enter Georgia at 0% import duty; the other bands are 5% and 12%.

• Import VAT is 18%, charged on the CIF customs value plus any duty and excise.

• Excise applies only to alcohol, tobacco, fuel, and vehicles.

• The official clearance fee is a flat 5 GEL (under 3,000 GEL) or 60 GEL (3,000 GEL and over), tripled outside working hours.

• Advertised broker prices are private service fees, separate from the small official state fee.

• There are no export duties, and a certificate of origin unlocks preferential duty rates on imports from partner countries.

Frequently asked questions

How much is customs duty in Georgia?

Import duty is 0%, 5%, or 12%, and around 90% of goods fall in the 0% band. The higher bands mainly apply to goods Georgia also produces, such as some agricultural products, foods, and construction materials. Most imports therefore pay no duty at all.

How is import VAT calculated in Georgia?

VAT is 18%, applied to the customs value plus any import duty and excise. The customs value is the invoice price plus freight and insurance to the border. So VAT is charged on the full landed value rather than the goods price alone.

What is the official customs clearance fee in Georgia?

The Revenue Service charges a flat 5 GEL per declaration for goods under 3,000 GEL, and 60 GEL for goods valued at 3,000 GEL or more. These fees are tripled for clearance outside working hours. They are separate from any broker service fee.

Are broker fees the same as customs fees?

No. The official customs fee is the small flat state charge of 5 or 60 GEL. Broker prices, often several hundred lari, are private service fees for preparing and lodging the declaration. You only pay a broker fee if you choose to use one.

Does Georgia charge export duties?

No. Exports, re-exports, and transit are free of customs duty and fees. Excisable goods that are exported are also relieved of excise. You still need a valid export declaration and, for many markets, a certificate of origin.

What goods are subject to excise in Georgia?

Excise applies to alcoholic drinks, tobacco products, fuel, and motor vehicles. Vehicle excise depends on engine size and the age of the car. Goods outside these categories carry no excise.

How can I reduce customs costs in Georgia?

The biggest lever is origin: importing from a free trade partner and presenting a certificate of origin can drop a 5% or 12% duty to 0%. Accurate classification and customs valuation also prevent overpayment. For exports, there is no duty to reduce.

Do I pay VAT on goods I will re-export?

Goods placed in a customs warehouse or Free Industrial Zone can have duty and VAT deferred or removed while they remain under customs control. This is useful for re-export models. The treatment depends on the customs procedure you declare.

What is the customs value and why does it matter?

The customs value is the basis for calculating duty and VAT. It equals the invoice price plus international freight and insurance to the Georgian border. Because both duty and VAT are charged on it, an accurate customs value directly controls your total cost.

Are there extra charges I should budget for?

Beyond duty, VAT, excise, and the state clearance fee, budget for transport, any storage while goods await clearance, and broker fees if you use one. Inspections in the yellow or red corridor can add time and handling costs. A clean, accurate declaration keeps these to a minimum.