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Car customs clearance in Georgia 2026 — New rates and excise tax calculation

In 2026, the rules for customs clearance of vehicles in Georgia changed significantly.

The key point is that the government abandoned the idea of a direct ban on importing used cars and replaced it with a sharp increase in excise taxes. As a result, the entire vehicle import market has changed.

Let’s break down the current rates, how much customs clearance costs, and which cars have become more or less profitable to import.

Key change: the rate is now “flat” for cars up to 6 years old

Previously, the system was progressive: the older the car, the lower the rate (up to a certain age).

Now: a single rate applies to all cars up to 6 years old—1.5 lari per 1 cm³ of engine displacement.

Current excise tax rates (2026)

Cars up to 6 years old

Car age Rate, ₾/cm³
0—2 years1,5
3 years1,5
4 years1,5
5 years1,5
6 years1,5

Previously, the rates for children aged 4—6 were significantly lower — now they have been equalized.

Vehicles older than 6 years

4.5 lari per 1 cm³ of engine displacement.

This is a key change.

This represents an increase of approximately 5 to 6 times compared to the previous system.

Why they did it

The government’s official rationale:

  • to reduce imports of older vehicles,
  • to modernize the vehicle fleet,
  • to reduce the environmental impact,
  • to improve safety.

Instead of a ban, they opted for economic pressure through taxation.

Calculation examples

Car: 6 years old, 2.5L engine

  • Before: ≈ 2,000 ₾.
  • After: ≈ 3,750 ₾.

Car over 6 years old, 2.0L engine

  • Before: ≈ 1,600 ₾.
  • After: ≈ 9,000 ₾.

Cars over 6 years old, 1.5L engine

  • Was: ≈ 1,200 ₾.
  • Now: ≈ 6,750 ₾.

Conclusion: Old cars have become significantly more expensive to clear through customs.

Benefits for hybrids

Hybrid vehicles retain a key advantage: a 60% reduction in excise tax (for cars up to 6 years old).

What this means

Hybrids:

  • remain one of the most cost‐effective options,
  • especially in the 2—5‐year‐old segment.

How the market has changed

After the changes:

Less profitable

  • Cars older than 6 years,
  • budget imports “for resale.”

More profitable

  • Cars up to 6 years old,
  • hybrids,
  • newer models.

Essentially, the market has shifted toward newer cars.

An important detail

Although there is no official ban on importing used cars, the ban is effectively in place through taxation.

Fiscal impact

To put this into perspective: in 2025, excise taxes on cars generated approximately 329 million lari for the budget.

Revenues are expected to increase following the changes (although exact figures have not been officially disclosed).

Conclusion

In 2026, the customs clearance system became simpler but stricter:

  • up to 6 years old — a flat rate;
  • over 6 years old — a sharp increase in tax.

Key takeaway

  • Older cars are no longer cost‐effective;
  • the optimal age range is 2—5 years;
  • hybrids offer the best compromise.

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