How car customs are calculated
Two taxes are due when a passenger car is cleared through customs in Georgia:
- Excise — per cubic centimetre of engine: 1.50 ₾ for a car up to 6 years old, 4.50 ₾ for an older one. Right-hand-drive cars, including converted ones, pay three times the rate. Left-hand-drive hybrids up to 6 years old pay 60% less.
- Import tax — 0.05 ₾ per cubic centimetre, plus 5% of that for every year of age.
There is no VAT on importing a passenger car. These rates apply from 2 April 2026.
Example
A 2,000 cm³ petrol car made in 2020 and cleared in 2026 is 6 years old:
| ₾ | |
|---|---|
| Excise: 2,000 × 1.50 | 3,000.00 |
| Import tax: 2,000 × 0.05 × 1.30 | 130.00 |
| Taxes | 3,130.00 |
| Clearance and registration fees | 480.00 |
| Total | 3,610.00 |
Cleared in 2027, the same car is 7 years old and pays 4.50 ₾ per cm³: 9,615.00 ₾ with fees. If you are buying a car close to the 6-year line, clearing it before 31 December makes a large difference.
What else to budget for
The calculator adds the clearance and registration fees from the Revenue Service calculator, 480 ₾ for every car: vehicle clearance 150 ₾, customs declaration 50 ₾, expert examination act 30 ₾, transit number plates 50 ₾, registration certificate 100 ₾, state number plates 80 ₾ and inspection act 20 ₾. On top come shipping and port costs, a customs broker if you use one, and storage days in the customs zone.