Georgia Customs Information

Duties and Tax Exemption

For contact information regarding government custom authorities, please follow the link below:

Emergency Response:

[Note: This section contains information which is related and applicable to ‘crisis’ times. These instruments can be applied when an emergency is officially declared by the Government. When this occurs, there is usually a streamlined process to import goods duty and tax free.]

Agreements / Conventions Description	Ratified by Country? (Yes / No)
WCO (World Customs Organization) member	Yes
Annex J-5 Revised Kyoto Convention	Yes
OCHA Model Agreement	Yes
Tampere Convention (on the Provision of Telecommunication Resources for Disaster Mitigation and Relief Operations)	n/a
Regional Agreements (on emergency/disaster response, but also customs unions, regional integration)	Environment – International agreements (party to: Air Pollution, Biodiversity, Climate Change, Climate Change-Kyoto Protocol, Desertification, Endangered Species, Hazardous Wastes, Law of the Sea, Ozone Layer Protection, Ship Pollution, and Wetlands signed, but not ratified: none of the selected agreements Exemption Regular Regime (Non-Emergency Response)

For information on Georgia Customs exemption certificate application procedure, please see the following document:

Georgia Customs Additional Details

Note: The information provided in the attached documents, which has been taken from the old DLCA, does not match the structure of the new LCA and is therefore provided separately.

Exemption Certificate Application Procedure:

Duties and Taxes Exemption Application Procedure
Generalities (include a list of necessary documentation)
Importation Regulations on Household Goods and Personal Effects into Georgia (Tbilisi). The consignee should be present at the destination and must have a valid Georgian visa. In case the consignee is employed by a company and the company is mentioned as the consignee, it must be registered in Georgia. Household goods and personal effects are considered as commercial cargo in Georgia and are subject to payment of import customs duties (12%), fee and VAT (18%). Some companies, Most Humanitarian Organisation and all Embassies are exempted from paying duties on Household goods and personal effects. All import duties are charged on C.I.F. (cost, insurance and freight) value. Importation of pets is allowed but the following documents are required: Vaccination Certificate Veterinary Certificate Auto cars and motorcycles can be legalized on temporary import basis for a period of one year. It is possible to extend this temporary import for an additional year maximum. In case of temporary import the consignee is exempt from import duties (12% from the valued inv. CIF/ TBILISI), but has to provide a bank guarantee for the amount of VAT (18% from the Valued inv. CIF /TBILISI. ) for the period of the temporary import. Temporary imported auto car and motor cycles must be exported out of Georgia at the end of expire date of Temporary import. Permanent import of auto cars and motorcycles are subject to the tax and duties as per customs tariff.
Process to be followed (step by step or flowchart)
Documents required for Import Customs Clearance for Household Goods and Personal Effects: AWB, CMR or BoL Packing List Copy of Passport Copy of valid Georgia Visa Valued Inventory in English Power of Attorney from registered company in Georgia Documents required for Import Customs Clearance of General Cargo: AWB, CMR or BoL Packing List Shipping Invoice (CIF Tbilisi) Power of Attorney from registered company in Georgia Certificate of Origin Certificate of Fumigation Important Valued inventory lists are purely required for customs purpose and therefore the value does not have to be the same as used for insurance purpose. However, it is strictly advised not to enclose the list used for insurance purpose along with the shipping documents.

NOTE: It is strongly recommend that all the shipping documents very carefully issued according to the above mentioned instructions, it can time consuming but it will definitely minimize unnecessary delays and heavy storage charges at the Georgia end
As experienced in the past, the customs regulations can change at any time with or without notice
Check with your origin agent for up-to-date regulations

Exemption Certificate Document Requirements

	Food	Shelter,Wash and education	Medicines	Vehicles and Spare parts	Staff and office supplies	Telecoms equiment
Invoice	Yes, Original, 1 copy, applies to UN and NGOs	Yes, Original, 1 copy, applies to UN and NGOs	Yes, Original, 1 copy, applies to UN and NGOs	Yes, Original, 1 copy, applies to UN and NGOs	Yes, Original, 1 copy, applies to UN and NGOs	Yes, Original, 1 copy, applies to UN and NGOs
AWB, BoL, or Other Transport Documents	Yes, Original, 1 copy, applies to UN and NGOs	Yes, Original, 1 copy, applies to UN and NGOs	Yes, Original, 1 copy, applies to UN and NGOs	Yes, Original, 1 copy, applies to UN and NGOs	Yes, Original, 1 copy, applies to UN and NGOs	Yes, Original, 1 copy, applies to UN and NGOs
Donation Non-Commercial Certificate	Yes, Original, 1 copy, applies to UN	Yes, Original, 1 copy, applies to UN	Yes, Original, 1 copy, applies to UN	Yes, Original, 1 copy, applies to UN	Yes, Original, 1 copy, applies to UN	Yes, Original, 1 copy, applies to UN
Packing List	Yes, Original, 1 copy, applies to UN and NGOs	Yes, Original, 1 copy, applies to UN and NGOs	Yes, Original, 1 copy, applies to UN and NGOs	Yes, Original, 1 copy, applies to UN and NGOs	Yes, Original, 1 copy, applies to UN and NGOs	Yes, Original, 1 copy, applies to UN and NGOs
Other Documents	Letter Original, 1 copy, applies to UN and NGOs	Letter Original, 1 copy, applies to UN and NGOs	Letter Original, 1 copy, applies to UN and NGOs	Letter Original, 1 copy, applies to UN and NGOs	Letter Original, 1 copy, applies to UN and NGOs	Letter Original, 1 copy, applies to UN and NGOs

All humanitarian and diplomatic cargo is exempted of customs taxes

Customs Clearance

General Information

Customs Information
Document Requirements	AWB, CMR or BOL Packing List & Shipping Invoice (CIF Tbilisi) Power of attorney Certificate of Origin & Certificate of Fumigation Phytosanitary Certificate Health Certificate Radiation Certificate Certificate of Non-GMO Import Permission (plant protection) Weight, Quality, Packing Certificate
Embargoes	None
Prohibited Items	Specific Drugs & weapons
General Restrictions	n/a

Customs Clearance Document Requirements

	Food	Shelter,Wash and education	Medicines	Vehicles and Spare parts	Staff and office supplies	Telecoms equiment
D&T Exemption Certificate	Yes, Original, 1 copy, applies to UN and NGOs	Yes, Original, 1 copy, applies to UN and NGOs	Yes, Original, 1 copy, applies to UN and NGOs	Yes, Original, 1 copy, applies to UN and NGOs	Yes, Original, 1 copy, applies to UN and NGOs	Yes, Original, 1 copy, applies to UN and NGOs
Invoice	Yes, Original, 1 copy, applies to UN and NGOs	Yes, Original, 1 copy, applies to UN and NGOs	Yes, Original, 1 copy, applies to UN and NGOs	Yes, Original, 1 copy, applies to UN and NGOs	Yes, Original, 1 copy, applies to UN and NGOs	Yes, Original, 1 copy, applies to UN and NGOs
AWB, BoL, or Other Transport Documents	Yes, Original, 1 copy, applies to UN and NGOs	Yes, Original, 1 copy, applies to UN and NGOs	Yes, Original, 1 copy, applies to UN and NGOs	Yes, Original, 1 copy, applies to UN and NGOs	Yes, Original, 1 copy, applies to UN and NGOs	Yes, Original, 1 copy, applies to UN and NGOs
Donation Non-Commercial Certificate	Yes, Original, 1 copy, applies to UN and NGOs	Yes, Original, 1 copy, applies to UN and NGOs	Yes, Original, 1 copy, applies to UN and NGOs	Yes, Original, 1 copy, applies to UN and NGOs	Yes, Original, 1 copy, applies to UN and NGOs	Yes, Original, 1 copy, applies to UN and NGOs
Packing List	Yes, Original, 1 copy, applies to UN and NGOs	Yes, Original, 1 copy, applies to UN and NGOs	Yes, Original, 1 copy, applies to UN and NGOs	Yes, Original, 1 copy, applies to UN and NGOs	Yes, Original, 1 copy, applies to UN and NGOs	Yes, Original, 1 copy, applies to UN and NGOs
Phytosanitary Certificate	Yes, Original, 1 copy, applies to UN and NGOs	Yes, Original, 1 copy, applies to UN and NGOs	Yes, Original, 1 copy, applies to UN and NGOs	Yes, Original, 1 copy, applies to UN and NGOs	Yes, Original, 1 copy, applies to UN and NGOs	Yes, Original, 1 copy, applies to UN and NGOs
Other Documents	Letter Original, 1 copy, applies to UN and NGOs	Letter Original, 1 copy, applies to UN and NGOs	Letter Original, 1 copy, applies to UN and NGOs	Letter Original, 1 copy, applies to UN and NGOs	Letter Original, 1 copy, applies to UN and NGOs	Letter Original, 1 copy, applies to UN and NGOs

Transit Regime

Transit of goods and vehicles means the movement of goods and/or vehicles between foreign countries through the territory of Georgia without payment of import duties and application of non-tariff measures. During the transit regime, after all procedures have been completed, the goods and transport vehicles have 10 days after the Day of Call to leave the territory of Georgia.
There is a customs service fee for inspection and clearance of goods in transit, and temporary entry, including goods intended for exhibition.
The declarant or transporter of goods shall submit a guarantee to customs officials.
Goods transported through the territory of Georgia are exempt from customs duty, VAT, and excise taxes
On 16th April 1999, Georgia acceded to the Convention and Statute on Freedom of Transit of April 1921, the Convention on Transit Trade of Land-Locked States (New York, July 1965), and the International Convention on the Harmonization of Frontier Control of Goods (Geneva 1982)

For information on Georgia Customs contacts and focal point information, please see the following links:

4.1 Georgia Government Contact List

4.2 Georgia Humanitarian Agency Contact List

For information on Georgia Customs additional information and focal point details, please see the following links:

Georgia Customs Information by Entry Points

Note: The information provided in the attached documents, which has been taken from the old DLCA, does not match the structure of the new LCA and is therefore provided separately.