Georgia Customs Import Duty Calculator 🇬🇪
Compute border clearance charges at Georgian land crossings, Poti/Batumi ports, and Tbilisi airport: statutory 0%, 5%, and 12% tariffs, 18% import VAT, and RS.ge declaration fees in Lari (GEL ₾).
Official customs valuation basis at border point
Harmonized System (HS) code classification tier
RS.ge Customs Fee & Tariff Schedule
| Customs Element | Statutory Rate / Tier | Assessment Formula | Exemptions / Agreements |
|---|---|---|---|
| Category 1 (Zero Tariff) | 0.0% Duty | 85%+ of all goods lines (IT, machinery, medical) | EU DCFTA, EFTA, CIS, Turkey, China |
| Category 2 (Reduced) | 5.0% Duty | Selected food items, textiles, timber products | Preferential origin rules apply |
| Category 3 (Standard Protected) | 12.0% Duty | Agricultural produce, dairy, construction aggregates | Standard non-treaty third countries |
| Value Added Tax (VAT) | 18.0% Standard | 18% × (CIF Landed Value + Customs Duty) | Input VAT deductible for registered firms |
| RS.ge Clearance Fee | ₾ 20 / 100 / 300 / 400 | Fixed tier based on invoice threshold | Personal parcels < ₾ 300 exempt |
Frequently Asked Questions (FAQ) - Customs Duty in Georgia
What customs tariff rates apply to imports into Georgia?
Georgia maintains one of the most liberal trade regimes globally. Most goods (over 85% of tariff lines, including electronics, IT hardware, industrial machinery, and medicine) enter at 0.0% duty. Certain manufactured and processed items face 5.0%, while agricultural and construction goods face 12.0%.
How is import Value Added Tax (VAT) calculated in Georgia?
Import VAT is levied at a flat statutory rate of 18.0% on the compounded customs base consisting of the CIF landed value (Cost + Insurance + Freight) plus customs import duty.
What is the RS.ge fixed customs clearance service fee?
The Revenue Service charges fixed declaration service fees (საბაჟო მომსახურების საფასური) based on CIF value: 20 GEL for goods up to 3,000 GEL; 100 GEL for 3,001–10,000 GEL; 300 GEL for 10,001–15,000 GEL; and 400 GEL for goods exceeding 15,000 GEL.
Do goods from the European Union enter Georgia duty-free?
Yes. Under the EU-Georgia Deep and Comprehensive Free Trade Area (DCFTA), qualifying goods accompanied by a valid EUR.1 certificate or invoice declaration enjoy 0% import duty.
What is the tax-free personal postal parcel threshold in Georgia?
Personal postal parcels imported for personal use with an aggregate value under 300 GEL and weight under 30 kg are completely exempt from customs duty, VAT, and declaration clearance fees.
Engr. Muhammad Shahzad
Verified Technical AuthorPrincipal Civil & Systems Software Engineer specializing in cross-border trade logistics, Black Sea port clearance infrastructure, and RS.ge customs valuation models.
📊 Revenue Service of Georgia (RS.ge) & Pension Agency Matrix
| Statutory Component / Legal Deduction Item | Calculated Amount (GEL) |
|---|---|
| Primary Net / Statutory Payable Amount | 0.00 ₾ |