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