Information update date: 17 May 2012

Time frames

Time frames for delivering goods/vehicle from a border crossing point  to destination:
For goods imported by a truck – not more than 10 calendar days (calculating 100 km per day)
• For goods imported by railway transportation – 10 calendar days
• For import of oil products– 5 calendar days
• For import  of vehicle– 45 calendar days
• For importing a motor car, bus or motorcycle registered abroad by a foreign national – 90 calendar days


Note: In case of temporary storage of automatic vehicle , 45-day period for  delivering goods  to the destination  place for  clearance,   is raised by temporary storage (actual) period

Commodity declaration period:
• Declaration shall be made within 30 days  period after import of goods
• Revenue Service is authorized to reduce the above period or to increase it by 60 days
• In case of temporary storage of good  in a warehouse the period of goods declaration is increased up to 5 calendar years


Declaration may be filled in by:
• Declarer or declarer’s representative or tax administration  (when the declarer or declarer’s representative makes a request to Customs Clearance Zone to   fill in  the declaration );


When clearing the goods following shall be submitted along with commodity declaration

Invoice  :
bill of lading  document:

 Note: If necessary additional license/permit/certificate
At Border Crossing Point,   in import commodity operation,  following may be cleared by simplified declaration:
• Goods not to exceeding  3000 GEL  at Border Crossing Points for  vehicle movement
• Goods of any value imported by air transportation luggage and/or hand luggage
• Goods of an individual entering Georgia after staying abroad for more than each 6-month period not exceeding 15 000 GEL
• Goods brought to Georgia by an individual entering Georgia for permanent residency


5 calendar days upon release - declaration after importing  goods 
15 calendar days upon release after preliminary goods declaration
30 calendar days upon releasing “Golden List” participant’s goods
When importing,  a person does not pay VAT provided that the VAT amount declared and paid by him/her to the budget for continuous 12 calendar months exceeded 200 000 GEL