---
title: "Customs Evasion"
url: "https://legal.ge/en/service/crim-criminal-law-en/customs-evasion-en"
field: "Criminal Law"
description: "Defense against customs evasion charges and tax disputes in Georgia. Verified customs lawyers on Legal.ge."
reviewed: "2026-07-09"
updated: "2026-10-19"
publisher: "legal.ge"
---

# Customs Evasion

> Source: legal.ge, https://legal.ge/en/service/crim-criminal-law-en/customs-evasion-en

Customs evasion involves the deliberate avoidance of paying taxes and duties owed to the state budget by importers or exporters, constituting a serious economic crime in Georgia. This act harms the country's economic interests and creates an unfair competitive environment. Customs evasion can take various forms, such as artificially undervaluing goods, incorrectly specifying the Commodity Code (HS code), or concealing the actual quantity of goods. Georgian legislation takes a strict stance on such violations, imposing substantial financial sanctions and criminal liability, especially when large amounts of tax evasion are involved.

## What Does Customs Evasion Defense Service Cover?

Lawyers registered on Legal.ge offer comprehensive services for companies and individuals accused of violating customs rules. The services include:

-   **Tax and Customs Audit:** Detailed examination of import/export documentation and identification of potential risks before a dispute arises.
-   **Defense in Customs Disputes:** Appealing decisions of the Revenue Service through administrative channels (Customs Department and the Dispute Resolution Council of the Ministry of Finance).
-   **Criminal Defense:** If a case is initiated under Articles 214 or 218 of the Criminal Code (Tax Evasion), the lawyer ensures the client's defense during investigation and court stages.
-   **HS Code Classification Defense:** Handling disputes regarding the reclassification of goods by customs, which often leads to increased taxes and penalties.
-   **Alternative Tax Audit:** Preparing independent audit reports to refute the position of the customs authority.

The full text is available on legal.ge after signing in: https://legal.ge/en/service/crim-criminal-law-en/customs-evasion-en

### What is the punishment for the basic element of a customs rule violation?

A fine or imprisonment for 3 to 5 years; in especially large quantity — a fine or imprisonment for 5 to 7 years.

### What counts as large and especially large quantity?

Large — a customs value exceeding 15 000 lari, especially large — exceeding 25 000 lari; for stash-based import the respective thresholds are 5 000 and 15 000 lari.

### Which acts does the norm cover?

Transfer evading or hidden from customs control, deceptive use of a document or means of identification, and entering false data in a customs declaration.

### What sanction threatens an organized group?

Imprisonment for 11 to 15 years — the maximum limit of the norm.