Бизнес и налоги

How to Import Goods to Georgia: Step-by-Step Guide

Importing goods to Georgia, end to end: register as an economic agent, choose an entry port, clear customs, and pay duty plus 18% VAT. With a cost example.

golden visa georgia

Importing into Georgia is refreshingly straightforward, but the order of operations trips up first-timers. Arrange a shipment before you are registered as an economic agent, or before you know your duty rate, and goods can stall at the port. This guide shows you how to import goods to Georgia step by step, from registering your business to taking delivery of a cleared load.

Before you start

Importing runs smoothest when these are in place first:

  • A registered business with a Taxpayer Identification Number.

  • A clear idea of your product's duty rate and whether it needs a license.

  • A supplier and agreed delivery terms (Incoterms).

  • A chosen entry point and transport plan.

Get these lined up and the customs step becomes routine rather than a scramble.

Step 1: Register your business and become an economic agent

Anyone importing commercially needs a registered business. When you set up a company, it is automatically registered with the Revenue Service and given a tax number, which makes you an economic agent able to clear goods.

If you have not done this yet, our guide to starting an import/export business in Georgia covers the structure, cost, and one-day registration.

Step 2: Source your supplier and agree Incoterms

Find your supplier and agree who is responsible for what, using Incoterms such as FOB, CIF, or DDP. The term you choose decides who pays for freight and insurance to the border, and therefore who controls your customs value.

Get this in writing in the sales contract. It avoids disputes later and makes your customs valuation clean.

Step 3: Check duties, VAT, and licensing

Before you commit to a purchase, confirm three things: the import duty band (0%, 5%, or 12%), the 18% VAT, and whether the product needs a license.

Most goods enter at 0% duty and need no license. A short list of controlled goods (medicines, weapons, dual-use items, certain chemicals, and similar) does require permits. Our guide to customs fees breaks down the full cost picture, and the official rates are confirmed by trade.gov.

Step 4: Choose your entry point

Georgia can receive goods by sea, land, or air, and the choice affects both cost and speed.

Entry point

Type

Best for

Poti

Seaport

Containers and bulk, the highest-tonnage port

Batumi

Seaport

Containers and general cargo

Sarpi

Land (Türkiye)

Road freight, the busiest land crossing

Red Bridge / Lagodekhi

Land (Azerbaijan)

Road freight from the east

Sadakhlo

Land (Armenia)

Road freight from the south

Tbilisi and Kutaisi

Airports

Urgent or high-value air cargo

Sea freight is cheapest for volume, road works well for regional suppliers, and air suits small, high-value, or urgent goods.

Step 5: Arrange transport and paperwork

Book your freight and assemble the documents your declaration will need:

  • the commercial invoice,

  • transport documents (CMR, bill of lading, or air waybill),

  • a packing list,

  • a certificate of origin if you want a preferential duty rate,

  • and a phytosanitary certificate or import permit if you are bringing in plants, food, or similar regulated goods.

Complete paperwork is what keeps your shipment in the fast lane. The baseline requirements are listed by trade.gov.

Step 6: Lodge the customs declaration

When the goods arrive, the import declaration is lodged in the electronic system. The Revenue Service assigns a risk corridor (green, yellow, or red), and low-risk shipments with clean documents clear quickly.

You can file yourself or use a broker. Our step-by-step guide to filing a customs declaration covers the screens and fields in detail, and the overview of the customs declaration in Georgia explains the procedures.

Step 7: Pay duty and VAT

Settle the charges: any import duty, 18% VAT on the customs value plus duty, excise if your goods are on the excise list, and the flat clearance fee.

Here is a simple landed-cost example for goods with a 20,000 GEL invoice, 2,000 GEL freight, and 0% duty:

Line

Amount (GEL)

Customs value (goods + freight)

22,000

Import duty (0%)

0

VAT (18%)

3,960

Clearance fee

60

Total to clear

4,020

Step 8: Take delivery

After payment and any inspection, the goods are released into free circulation and you arrange final delivery. Keep the cleared declaration and documents on file in case of a later review.

Repeat the cycle for each shipment, and it quickly becomes routine. If you would rather skip the customs learning curve entirely, our customs brokerage service handles classification, declarations, and release so your imports clear without hold-ups.

Нужна защита от ответственности? Откройте ООО.

15% налог на прибыль только на распределения, возможность участия нескольких владельцев. Мы подготавливаем документы, регистрируем в Доме юстиции и организуем ваши налоговые счета. Вам нужно лишь принести паспорт.

Бесплатная консультация

Полностью соответствует

5-дневная настройка

Key takeaways

  • Register a business and get a tax number first; that makes you an economic agent able to import.

  • Agree Incoterms with your supplier, since they set who controls freight, insurance, and your customs value.

  • Most goods enter at 0% duty, but always check the band and whether a license is needed.

  • Choose your entry point by cost and speed: Poti or Batumi for volume, Sarpi for road, airports for urgent cargo.

  • Clear customs with complete documents to stay in the green corridor, then pay duty and 18% VAT.

  • A 22,000 GEL import at 0% duty clears for about 4,020 GEL in VAT and fees.

Frequently asked questions

How do I import goods to Georgia?

Register a business to become an economic agent, agree terms with your supplier, check the duty and any license, ship to a Georgian entry point, lodge a customs declaration, and pay duty plus 18% VAT to obtain release. Most goods enter at 0% duty. The process is largely online.

Do I need a company to import into Georgia?

For commercial imports, yes. A registered business gives you the tax number that makes you an economic agent able to clear goods. Registration takes about a day and costs roughly 100 to 200 GEL.

How much does it cost to import goods to Georgia?

Expect 18% VAT on the customs value plus any duty, a flat clearance fee of 5 or 60 GEL, and duty of 0%, 5%, or 12% depending on the product. Around 90% of goods carry 0% duty. Excise applies only to alcohol, tobacco, fuel, and vehicles.

What are the main entry points for imports?

The seaports of Poti and Batumi handle most container traffic, Sarpi is the busiest land crossing with Türkiye, and Tbilisi and Kutaisi airports take air cargo. There are also land crossings with Armenia and Azerbaijan. Choose based on cost, volume, and urgency.

What documents do I need to import into Georgia?

The core set is the commercial invoice, transport documents, and a packing list. Add a certificate of origin to claim a preferential rate, and a phytosanitary certificate or import permit for plants, food, and other regulated goods. Permits are also needed for controlled items.

Do I need a license to import goods?

Most goods need no license. Licensing applies only to controlled categories such as medicines, firearms, explosives, radioactive material, dual-use goods, and certain chemicals. Check your product against the controlled list before ordering.

How long does importing take?

Once goods arrive, a clean declaration in the green corridor can clear within hours. Shipping time to Georgia depends on your route and supplier. The customs step is rarely the bottleneck if your paperwork is complete.

Can I import as an individual rather than a business?

Personal-use imports and small parcels are treated differently from commercial trade, often with allowances and simpler handling. For regular or commercial volumes, register a business so you can act as an economic agent. This also lets you reclaim VAT where eligible.

What is the customs value of my goods?

It is the basis for duty and VAT, equal to the invoice price plus freight and insurance to the Georgian border. Your Incoterms decide who pays those costs, which is why agreeing them clearly matters. An accurate value keeps your duty and VAT correct.

Should I use a customs broker to import?

It is optional but useful, especially for your first shipments or complex goods. A broker handles classification, the declaration, and release, reducing the risk of delays from errors. Many traders use one early, then move filing in-house once volumes justify it.