Shipping From Canada
to Georgia.

Documents Only

Georgia allows the following items into its territory as a document shipment:

• Airline tickets
• Annual reports
• Blueprints
• Brochures, pamphlets, and price lists
• Computer print-outs
• Drawings
• Driver's licence
• Greeting cards and invitations
• Intercompany mail
• Maps
• Negotiable bonds and drafts
• Newspapers and periodicals
• Passports and visa applications
• Photographs
• Proposals
• Publications
• Traveller's cheques

Georgian customs officials will allow the tabled items below into the country if they abide by the restriction shown.

Sources:
https://www.ups.com/ga/CountryRegs?loc=en_US

Shipping Gifts

Provided a gift has been shipped from someone in Canada to a person in Georgia, it will be exempt from import taxes under the following conditions:

• The parcel's value is 300 GEL or less (about $120 CAD)
• It is an occasional occurrence
• There has been no monetary transaction between the sender and recipient
• The contents will not be sold

NOTE:
If the shipment's value is greater than 300 GEL (about $120 CAD) as a result of containing multiple gifts, the gifts with a value 300 GEL or less will be exempt from import taxes.

Gifts of the following products are limited to the following amounts if they are to enter Georgia duty and tax free:

• 4 L wine and 16 L beer
• 1 L of beverages with an alcohol content of 22%-plus
• 200 cigarettes or 50 cigarillos or 50 cigars or 250 g of loose tobacco; or a proportional amount of the listed tobacco products

Shipments from Individual-to-Individual

A gift shipment from an individual in Canada to an individual living in Georgia will be allowed entry duty and tax free if:

• Its value is no more than 300 GEL (about $120 CAD)
• The items are not for commercial purposes, i.e. they are not for sale
• It has been sent without any exchange of money
• It is not a regular occurrence, i.e. parcels only arrive occasionally

Shipments with the following items may be sent duty and tax free only if they abide by the quantity limitations listed below:

• 250 g of loose tobacco or 200 cigarettes or 50 cigars or 50 cigarillos (or a proportional amount of these items)
• 1 L of alcoholic beverages with an alcohol content of 22% or greater
• 16 L of beer and 4 L of wine

Shipments with Multiple Gifts

If the individual gifts in such a parcel have a value of 300 GEL or less (about $120 CAD), they will be duty and tax free.

Shipments from Business-to-Business

A gift shipment from a business in Canada to a business in Georgia will incur duties and taxes regardless of the value of the parcel.

Shipments from Business-to-Individual

If a business in Canada ships a gift parcel to an individual in Georgia, it will be liable to import duty and taxes even if it has very little value.

Gift Checklist

• A commercial invoice must be included with your shipment
• The words 'Gift Shipment' or 'Unsolicited Gift' are included on the commercial invoice, even if the shipment is sent at Christmas time (see sample)
• List the items in the parcel and write the value of each
• Sending more than one gift in the parcel? Wrap and tag each one individually.

Multiple Gifts in One Shipment

If your shipment contains multiple gifts, each gift with a value of 300 GEL or less (about $120 CAD), may enter Georgia exempt from duty and tax charges.

Shipments with multiple gifts should have each item wrapped and tagged separately.

Sources:
https://matsne.gov.ge/en/document/view/4598501?publication=2

Shipping Personal Effects

Personal effects of Canadian residents moving to Georgia permanently will be exempt from importation taxes as long as:

• The items have been in use by the claimant for at least 6 months
• The goods will be used in the new residence as they were in Canada
• The individual has lived outside of Georgia for a minimum of 12 continuous months

NOTE:
Consumables such as food, tobacco products, and alcoholic beverages will be taxed.

Moving Temporarily

Students

Students moving to Georgia will be allowed a duty and tax free entry of their personal effects provided:

• The student will be studying full time in a Georgian educational facility
• The items are for the use of the student only

Personal effects may include the following items:

• New and used clothing and footwear
• Linens
• Equipment used during the student's studies, i.e. desk, chair, books, computer

Non-students

There is no information at this time regarding non-students moving temporarily to Georgia from Canada with their personal effects.

Moving Permanently

Georgian citizens returning to live permanently in Georgia may ship their personal effects exempt from duty fees provided:

• The value of the shipment is a maximum of 15,000 GEL (about $5,925 CAD)
• The claimant has lived outside of Georgia for at least 6 months
• The goods comprise furniture and normal household effects, but CANNOT include items to be sold or to make a living

NOTE:
Foodstuffs, alcoholic beverages, and tobacco products are not exempt and will have duties and taxes applied to them.

Canadian residents who move to Georgia permanently may import their personal effects* duty and tax free provided:

• The claimant has lived outside of Georgia continuously for a minimum of 1 year
• Their belongings are used and have been owned by them for a minimum of 6 months
• The goods will be used for the same purposes in Georgia as they were in Canada

*The following goods may NOT enter duty or tax free: alcoholic beverages, tobacco products, and foodstuffs.

Personal Effects Checklist

• A commercial invoice must be included with your shipment
• Commercial invoice must clearly indicate 'Personal Effects' (see sample)
• A detailed description of each item is provided

Sources:
https://matsne.gov.ge/en/document/view/4598501?publication=2
https://www.rs.ge/Media/Default/Images/CustomsBrochures/Exemption%20of%20goods%20from%20duties%20and%20declaring.pdf
https://matsne.gov.ge/en/document/view/1043717?publication=175

Food, Chocolate, Candies

Foodstuffs entering Georgia from Canada may enter duty-free up to a value of 500 GEL (about $200 CAD) provided:

• The parcel weighs 30 kg or less
• The goods are not to be sold, i.e. they are not a commercial shipment
• They are being sent to an individual, not a business

You May Ship

• Dried fruit
• Baby food, baby formula
• Special foods for medical diets
• Fish products (max. 5 kg)
• Tea, coffee
• Baked goods
• Candy

Do Not Ship

• Meat and meat products
• Dairy items
• Caviar

Food, Chocolate, Candies Checklist

• Clearly indicate 'Food' on the commercial invoice in the General Description or Remarks section (see sample)
• Ensure that your food, chocolate, or candies may be imported into the country
• You are not shipping commercial quantities (for any duty & tax exemption)
• Check with your carrier that they will accept food shipments

Sources:
https://matsne.gov.ge/en/document/view/1043717?publication=175

Samples

Commercial samples are shipped to a country to demonstrate and promote goods. They are not for sale. (Customs authorities may require that they be rendered unusable for sale.)

Samples entering Georgia will be exempt from import charges if they are of low value and are destined for display for the purpose of soliciting sales.

Commercial samples include items such as:

• Machinery and consumer goods manufactured outside of Georgia
• Consumables - food and beverage samples - that are for tasting at a trade fair or similar exhibition

Commercial Sample Checklist

• A Commercial Invoice must be included with your shipment
• Clearly indicate 'Commercial Samples' on the commercial invoice in the General Description & Detailed Description of Goods (see sample)
• The item shipped has tearing, perforation, slashing, defacing, or has permanent marking clearing indicating the item as commercial sample

Sources:
https://matsne.gov.ge/en/document/view/4598501?publication=2

Advertising Material

Advertising may enter Georgia duty and tax free if it is either printed material or samples provided they are sent at no charge to the recipient.

In the case of printed materials, the shipment must:

• Have a maximum weight of 1 kg
• Be an occasional event, i.e. it is NOT one of a series of several shipments from the same sender to the same recipient

Printed material must show the name of the company that produces, sells, or rents the item or services being advertised. Advertising includes items like:

• Brochures and catalogues
• Price lists
• Instructional materials
• Calendars
• Unframed photographs

Advertising Material Checklist

• Commercial invoice must clearly indicate 'Promotional Material - Not for Resale' (see sample)
• A detailed description of each item is provided

Sources:
https://matsne.gov.ge/en/document/view/4598501?publication=2

Repairs

Equipment and machinery shipped to Georgia from Canada for repairs will be charged import duties and taxes.

Items Under Warranty

Machinery and equipment shipped to Canada from Georgia under a warranty will be allowed a duty-free re-entry into Georgia provided the work was done at no charge.

Items No Longer Under Warranty

Goods no longer under warranty that are repaired in Canada will incur import duty and taxes when they are returned to Georgia. As well, Canadian GST will be applied to the repair charges and on any parts used to effect the repair.

Sending Product for Repair to Georgia

Goods sent to Georgia for repair will be liable to importation taxes and duties.

Returning Repaired Product to Georgia

Provided goods were repaired in Canada at no charge because of warranty obligations, they will be exempt from duty fees when they re-enter Georgia.

Repair Checklist

• Commercial invoice must clearly indicate 'REPAIR & RETURN' under the General Description or Remarks, and include the estimated time of return(see sample)
• Include repair contract with shipment
• Serial or product number and the cost of repairs should be indicated under the Detailed Description of Goods section
• Include the original shipping documents or tracking number from when the item was first exported to Georgia or exported to Canada (depending on which case applies)
• A commercial invoice must be included with your shipment

Sources:
https://matsne.gov.ge/en/document/view/4598501?publication=2

Temporary Imports

Goods imported into Georgia for a temporary stay will be eligible for either a partial or full duty exemption provided they exit the country within the agreed time period.

Temporary goods that qualify for duty relief include:

• Items to be displayed at an exhibition, meeting, or trade fair
• Materials required to set-up a booth at an exhibition
• Equipment needed for advertising purposes - audio-visual machines, slides, films, etc.

ATA Carnets

At this time, Georgia does not accept ATA Carnets for the temporary importation of goods.

Temporary Imports Checklist

• Commercial Invoice clearly stating 'Temporary Import'. This must be written in the General Description section and the Detailed Description of Goods. (see sample)
• The goods arrive and leave in the same condition, i.e. they undergo no repairs nor are they used in manufacturing
• Stay no longer than the period listed above
• Include your ATA Carnet with your shipment (if applicable)
• Include the expected return date or the date that it was originally received within the country (whichever applies)
• Any above listed items not listed in this checklist

Sources:
https://www.rs.ge/LegalEntityCustomsProcedures-en?cat=2&tab=1
https://matsne.gov.ge/en/document/view/4598501?publication=2
https://www.rs.ge/Media/Default/%E1%83%99%E1%83%90%E1%83%9C%E1%83%9D%E1%83%9C%E1%83%9B%E1%83%93%E1%83%94%E1%83%91%E1%83%9A%E1%83%9D%E1%83%91%E1%83%90/%E1%83%A1%E1%83%90%E1%83%91%E1%83%90%E1%83%9F%E1%83%9D/%E1%83%9E%E1%83%A0%E1%83%9D%E1%83%AA%E1%83%94%E1%83%93%E1%83%A3%E1%83%A0%E1%83%94%E1%83%91%E1%83%98/%E1%83%93%E1%83%A0%E1%83%9D%E1%83%94%E1%83%91%E1%83%98%E1%83%97%20%E1%83%A8%E1%83%94%E1%83%9B%E1%83%9D%E1%83%A2%E1%83%90%E1%83%9C%E1%83%90-%E1%83%A1%E1%83%A0%E1%83%A3%E1%83%9A%E1%83%90%E1%83%93%20%E1%83%92%E1%83%90%E1%83%97%E1%83%90%E1%83%95%E1%83%98%E1%83%A1%E1%83%A3%E1%83%A4%E1%83%9A%E1%83%94%E1%83%91%E1%83%90.pdf
https://gcci.ge/en/service/ata-carnet-14
https://www.atacarnet.com/carnet-countries

Permanent/Sold Goods

Sold goods entering Georgia from Canada will be duty-free up to a value of 300 GEL (about $120 CAD); however, all items regardless of their value will incur VAT.

Occasional Shipper

Goods sold on an occasional basis to Georgians from Canada, for example through eBay, will be allowed a duty-free entry if the shipment's value is 300 GEL or less (about $120). Note, however, the shipment will be charged VAT no matter the value of the parcel.

Regular shipper

Commercial enterprises that regularly ship sold goods to Georgia are recommended to employ the services of a licenced Georgian customs broker.

Sources:
https://www.gpost.ge/?site-path=help/faq/&site-lang=en
https://www.rs.ge/Media/Default/Images/CustomsBrochures/Exemption%20of%20goods%20from%20duties%20and%20declaring.pdf
https://www.gpost.ge/?site-lang=en&site-path=help/restrictions/