Georgia has long been one of the most convenient entry points for cars bought overseas. The country is part of neither the EAEU nor the EU, so it runs its own, noticeably simpler and cheaper customs system. For a buyer from the CIS this means predictable payments, short timelines and the ability to calmly bring in vehicles from Canada — both for personal use and for resale. In this article we break down what customs clearance of a car from Canada to Georgia looks like in 2026 and why buyers deliberately choose this route.
1. Why Georgia Means Cheap and Simple Clearance
The main difference between Georgia and EAEU countries is the low, transparent tax burden on car imports. Rates are calculated using a clear formula, without the tangled coefficients and "recycling" surcharges common in the CIS. Left-hand-drive Canadian cars are the normal case here: it is right-hand-drive cars and cars with converted steering that pay the higher, triple excise. Canadian cars — with their mileage and trims — clear without extra questions. The procedure is built for speed: the country has spent years positioning itself as a transit and trade hub, and its customs work accordingly.
2. How Excise and Duty Are Calculated After the 2026 Reform
The main payment on import is the excise, calculated from engine displacement in cubic centimetres and the age of the car. Since spring 2026 the scheme has been simpler: Law No 1477, published on 1 April and in force from 2 April 2026, replaced the old multi-band scale with two rates (Article 188, parts 12–13 of the Tax Code). A transitional rule was provided for vehicles whose transport began before 1 April 2026.
- Engine displacement (cc) — the excise base: the rate applies to every cubic centimetre.
- Vehicle age — GEL 1.5 per 1 cc for cars aged 0 to 6 years and GEL 4.5 per 1 cc for cars older than 6 years: after six years the excise triples.
- Steering side — right-hand-drive cars and cars with converted steering pay triple excise; a right-hand-drive electric car pays GEL 3,000 (Article 188, parts 15–17).
- Type and fuel — left-hand-drive hybrids up to 6 years old get a 60% excise reduction, and left-hand-drive electric cars are exempt from excise (Article 194, sub-paragraph k).
For example, a car with a 2,000 cc engine up to 6 years old pays GEL 3,000 in excise; the same car older than 6 years pays GEL 9,000. This is arithmetic at the Code's rates, not a quote.
Besides the excise, passenger cars under heading 8703 carry a separate import duty (Article 197, part 6): GEL 0.05 per 1 cc plus 5% of that amount for each year of operation. For the same 2,000 cc engine in a new car, that is GEL 100.
Exact figures depend on the specific car, so an accurate calculation is always done against your VIN. At Canada Motor House we prepare an individual estimate in advance, even before the purchase.
3. No Import VAT: the Total Burden
Georgia's standard VAT rate is 18%, but the import of a passenger car under heading 8703 (like a motorcycle under heading 8711) is exempt from VAT: this is written directly into Article 173 of the Tax Code, sub-paragraph g, as consolidated on 30.09.2026. The total state burden on import is therefore made up of excise, duty and fixed fees, and does not depend on the car's price. Whether a later resale of the car in Georgia by a VAT-registered company is subject to VAT is a separate question that we calculate for the specific arrangement.
| Charge | 2026 rate | Source |
|---|---|---|
| HS code | 8703 — passenger cars | Tax Code of Georgia, Art. 188 |
| Customs duty | GEL 0.05 per 1 cc + 5% of that amount per year of operation | Tax Code of Georgia, Art. 197(6) |
| Import VAT | exempt (the standard 18% rate does not apply) | Tax Code of Georgia, Art. 173 (as of 30.09.2026) |
| Excise | GEL 1.5/cc (0–6 years), GEL 4.5/cc (over 6 years); from 02.04.2026 | Kreston Georgia |
| Excise: right-hand drive | ×3 the base rate; right-hand-drive electric car — GEL 3,000 | Tax Code of Georgia, Art. 188(15)–(17) |
| Recycling / eco fee | not provided for in the Code articles reviewed; confirmed in the estimate | Tax Code of Georgia |
| MIA Service Agency fees | declaration GEL 50, registration certificate GEL 100, pair of plates GEL 80 | Law on Service Agency fees, Art. 6 |
| Transit plate for export | GEL 150 | Law on Service Agency fees, Art. 6 |
The Revenue Service customs-clearance fee is set by Government Resolution No 96 of 30.03.2010; we confirm its current amount in the estimate. Final figures are quoted "on request", after a calculation for the specific car, so we never mislead you with averaged rates.
4. Georgia as a Re-export Hub
A separate reason for the route's popularity is the re-export regime. Many buyers clear or route a car through Georgia not for local registration, but to forward it onward to neighbouring markets. Developed infrastructure, ports and car markets make the country a convenient transshipment node: vehicles arrive from Canada, the US and Europe and are then distributed across the region.
The Code has a specific provision for re-export: if a car is released for free circulation, then declared for export and leaves Georgia within 180 calendar days, the importer may reclaim 100% of the excise paid (Article 189, part 8) and 100% of the import duty (Article 198, part 3). A transit plate for export costs GEL 150.
- Convenient logistics and proximity to several markets at once.
- Flexible customs regimes for transit and resale.
- The ability to quickly clear and forward a car onward.
5. Documents and Timelines
Clearance requires a standard package: export documents from Canada, an invoice, a bill of lading and proof of ownership. Once the car arrives at the port and the declaration is filed, processing is usually fast — Georgia is known for short customs clearance times. We found no published direct sailing schedule from Canada to Poti, so sea-freight timing and cost are agreed for your order. From Poti to Tbilisi, Georgian Railway has launched a scheduled container block train: four departures a week, about 12 hours in transit (as reported by RailMarket).
6. The Role of Canada Motor House
Canada Motor House handles the car's entire journey: sourcing and purchase in Canada, export paperwork, sea freight and support with clearance in Georgia. We calculate excise, duty and fees against the specific VIN in advance, explain the payment logic and keep the client informed at every stage — from sourcing in Canada to handover. We do not work with auctions: only new and clean used cars from the Canadian market. Vehicle prices are quoted "on request", and the duty estimate is prepared individually.
Planning to bring a car or powersports vehicle from Canada through Georgia — for yourself or for re-export? Choose a car in our catalogue or leave a request, and we will prepare an individual calculation of clearance and delivery for your vehicle. More about this route on the cars from Canada to Georgia page.
Rates are current as of October 2026 under the Tax Code of Georgia (consolidated 30.09.2026) and the Law on Service Agency fees (consolidated 25.06.2026). The final calculation is made on the date the customs declaration is registered.