There are many cases where a Georgian legislation make exemptions on legal person and individuals, in this topic i want to inform travelers who are crossing the borders of Georgia, that Georgian legislation makes exemption on import tax to individuals who are carrying the goods with them:
-import of the goods one time per day mentiond bellow ("02, 04, 06−12, 15−21" and "302−0307, 2201−2202") under the code HS codes, and the value of this goods must not be higher than 500 Gel (=280-290$), must not be heavy than 30 Kg and the purpose of the products must not be economic activity.
-import of the goods one time per 30 days mentiond bellow ("28-97") under the code HS codes, and the value of this goods must not be higher than 500 Gel (=280-290$), must not be heavy than 30 Kg and the purpose of the products must not be economic activity.
-by the aircraft one time per day and by the other transport one time in 30 days, 400 piece of cigarette or 50 piece of cigars or 50 piece of cigarilas or 250 Gr tobacco raw materials, also 4 litre of any alcohol product.
E.T.C there are also exemptions for persons or families who are going to live in Georgia and many other cases. if someone is intereseted in particular case aske me. Thanks 
Exemption of individual from import taxes of Georgia.
also the groups of HS Code 02, 04, 06−12, 15−21" and "302−0307, 2201−2202 are the hole of Foods.
Hi Nicoloztravel,
Thank you for your posting about import customs issues.
You said:
" E.T.C there are also exemptions for persons or families who are going to live in Georgia and many other cases. if someone is interested in particular case ask me. "
I am very interested to learn more about exemptions for persons who are going to live in Georgia. I have read on the internet that personal effects and even business equipment is subject to import duty and VAT. This is a difficult cost for persons who have already paid duty and VAT in their home country and who must pay duty and VAT again when they take personal effects and business equipment (computers, office equipment and furniture) into Georgia.
Any information you can provide on this subject about exemptions will be greatly appreciated.
Thank you!
