Vehicle import and customs clearance in Georgia are governed by the Customs Code in force, and in this process every key decision — from the registration of the declaration to the refusal of an exemption — is fixed in documentary form. That is precisely why legal support matters: not to “do everything for you”, but to know in advance, at each stage, which procedure applies, who is the obliged person, which relief may be claimed, and where a dispute becomes necessary. We manage this chain before, during and after the declaration.
The Customs Obligation and the Obliged Person
On the introduction of goods — a car included — into the customs territory, the customs obligation arises upon placing the foreign goods under one of the following customs procedures: release for free circulation, or temporary admission with partial relief from the import duty. The obligation is born at the moment of registration of the declaration — everything in the clearance process begins after registration.
The declarant is the obliged person; under indirect representation, the person on whose instruction the declaration is lodged is also an obliged person. One further norm matters: where a declaration is based on information that causes evasion of the import duty, the person who supplied that information — knowing, or reasonably being expected to know, that it was false — becomes jointly liable. Declaring an “attractive price” supplied by the seller without verification is therefore a risky practice.
The Declaration and Accompanying Documents
A standard customs declaration must contain all the data needed for the customs procedure to be applied. All accompanying documents necessary for that procedure are kept by the declarant and must be accessible to the customs organ at the moment of submission of the declaration; they are presented upon request. On electronic submission, separate attachment is not required for documents already submitted electronically. The practical consequence: the contract, the invoice, the technical documentation and the ownership papers must be cleaned up in advance — a defect discovered at customs costs time and sanction risk.
Temporary Admission: Conditions and Deadlines
Under the temporary admission procedure, foreign goods — including a foreign-registered car — enter the customs territory for use, on condition of subsequent re-export. The goods are then fully or partially relieved from the import duty; the lists of full relief are defined by an order of the Minister of Finance. The procedure has two structural conditions: the goods must remain the property of a person established outside the customs territory, and, as a general rule, the holder of the procedure must be such a person too.
The deadlines are arranged in three tiers: the concrete term is determined by the declarant; for the holder of a single authorization the cumulative term of temporary admission must not exceed 3 years; in a special case the customs organ may extend it on a motivated application. The overall cap is 10 years, except in cases defined by the Minister of Finance. A plan for a temporarily imported car must therefore always be built in advance — re-export, clearance, or extension.
The Change-of-Residence Relief
The decisive relief works on relocation: when a natural person moves permanently to Georgia from abroad, the import of his personal property is exempt from the import duty, provided that: the property was in his use for at least 6 months before leaving the place of residence; it is intended for the same use at the new place of residence; and the person lived outside the customs territory for at least 12 continuous months.
The relief covers only property imported within 12 months of establishing the place of residence; release in several consignments is allowed. Excluded are alcohol and tobacco products, entrepreneurial-purpose transport vehicles, and items needed for a craft or profession — except portable instruments for the applied and humanitarian sciences. For a car this means: a private, non-commercial vehicle fits the relief, a cargo or commercial passenger one does not. Equally important: within 12 months of import, leasing out, transferring or using the property as security without prior notice to the customs organ is impermissible — a breach restores the import duty at the rate applicable at the moment of breach. The law also admits import before acquiring the right of residence — against an undertaking to establish residence within 6 months and a guarantee.
The Customs Dispute: Where and How
A decision of a customs organ may be appealed within the system of the Ministry of Finance or in court; within the ministry the dispute is examined under the procedure of the Tax Code, and at any stage of the dispute the claimant may apply to the court. An appeal does not generally suspend the decision, but two significant exceptions exist: the customs organ or the organ examining the dispute must suspend enforcement where a well-founded suspicion exists that the decision contravenes the law or would cause irreparable harm; and decisions creating an obligation to pay an import duty or a customs sanction are treated as suspended, in the part concerning payment, from the start of the dispute until its end. During the dispute the limitation period is also suspended — details that open the door exactly where the duty has already been assessed.
Frequently Asked Questions
Below are the most frequently asked questions about vehicle import.
Can a car be imported without clearance?
Yes, under temporary admission — on condition of re-export, with full or partial relief from the import duty; on relocation, a private car is fully exempt subject to the conditions.
What are the conditions of the relocation relief?
The car must have been in your use for at least 6 months before departure; you must have lived abroad for at least 12 months; the import must occur within 12 months of establishing residence; and the vehicle must be for private, non-commercial use.
For how long is temporary admission possible?
The declarant sets the concrete term; the cumulative term for one authorization must not exceed 3 years, extendable in special cases; the overall cap is 10 years.
Can a relief-imported car be sold?
Within 12 months of import, transfer, leasing or use as security is impermissible without prior notice to the customs organ — a breach restores the duty.
Where is a customs decision appealed?
In the Ministry of Finance system or in court; during the dispute the payment obligation is suspended, and so is the limitation period.
How We Help on Legal.ge
On Legal.ge we choose the customs procedure for your situation, verify the chain of the declaration and its accompanying documents, prepare the position for applying the relief or temporary admission and, where necessary, conduct the customs dispute in the ministry system or in court. We do not advise what the law does not support — Contact us on Legal.ge and receive a precise assessment.