Legislation
Customs fines in Georgia (Customs Code Articles 163–178)
This document covers the legislation and regulations regarding Customs fines in Georgia (Customs Code Articles 163–178) in Georgia. Read…
Customs fines in Georgia — Customs Code (matsne 4598501), latest consolidation 27.06.2026.
— Missing the deadline for presenting goods / filing a declaration (Article 165): GEL 50 per day of delay, capped at GEL 1,000. A foreign-plated car staying beyond the permitted 90 days falls under this article
— Understating import duties via incorrect declaration data (Article 167): 100% of the understated amount; repeat 200%. For individuals with goods worth under GEL 3,000: 40%; repeat 100%
— Moving goods across the border bypassing or hiding from customs control (Article 168): 100% of the customs value of the goods, or confiscation of the goods and/or vehicle. For individuals with goods under GEL 3,000: GEL 1,000 (repeat GEL 3,000) and/or confiscation. Goods hidden in a transit vehicle: GEL 2,000 (repeat GEL 4,000)
— Smuggling goods worth over GEL 15,000: criminal liability under Article 214 of the Criminal Code
— Illegal movement of cash and securities (Article 169): cash over GEL 30,000 must be declared; failure to declare is fined separately
— Removing or damaging customs seals/identification means without consent (Article 166): fine
— Illegal disposal, loss or destruction of goods under customs control (Article 172): fine
— Breach of customs warehouse / duty-free permit conditions (Article 176): GEL 2,000; repeat of the same condition: tripled (GEL 6,000)
— Resisting a customs officer or ignoring lawful demands (Article 177): fine
— Breach of document retention periods (Article 175), failure to provide information (Article 178): separate fines
Personal property is duty-free when relocating to Georgia permanently (Article 181). Source: matsne.gov.ge (document 4598501). This is legal information, not legal advice.
