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How to Ship from China to Georgia: the China-Georgia FTA, Poti & the 18% VAT
Georgia is one of the few markets where duty is usually the smallest number on the sheet. Import duty falls into three bands — zero, five or twelve percent of the customs value — and published guidance puts roughly ninety percent of tariff lines at zero before any trade agreement is applied. Layer the China-Georgia free trade agreement, which entered into force in January 2018, on top, and a great deal of what moves from China to Tbilisi arrives with no duty at all.
What does bite is VAT at eighteen percent, charged on the customs value plus duty plus any excise. On a shipment where duty is nil, VAT is essentially the whole tax bill, which is the opposite of how most first-time importers model it. They spend the week negotiating the duty rate and discover at clearance that the VAT was the number that mattered.
The second thing that catches newcomers is a clock rather than a rate. Georgia gives you thirty calendar days from presentation of the goods to lodge the full declaration, extendable to ninety in defined cases, and reported overdue charges run at 50 GEL per day, capped at 1,000 GEL. Meanwhile terminal storage is running. The deadline is generous; the daily cost of ignoring it is not.
At a glance
Country: in the South Caucasus on the Black Sea, bordered by Russia, Azerbaijan, Armenia and Turkey; capital Tbilisi; a WTO member with an Association Agreement including a DCFTA with the European Union. · Currency: the Georgian lari. · Duty: three bands — 0, 5 and 12 percent of customs value by HS code, with about 90 percent of lines at 0. · FTA: China-Georgia free trade agreement in force since January 2018; certificate of origin required to claim. · VAT: 18 percent on customs value plus duty plus excise. · Processing fee: per declaration, reported at 5 GEL below 3,000 GEL in customs value and 60 GEL at or above it, tripled out of working hours. · Declaration window: 30 calendar days from presentation, extendable to 90; reported overdue charges 50 GEL per day capped at 1,000 GEL. · Payment clock: duties and fees within 5 days of clearance; 15 days with a prior declaration; 30 days for Gold List entities. · Ports: Poti and Batumi. Airport: Tbilisi International. Land: crossings to Azerbaijan, Armenia, Turkey and Russia. · System: Revenue Service eCustoms on ASYCUDA World, with green, yellow and red channels. · Transit: sea 30 to 45 days, Middle Corridor rail about 18 to 25 days, air 5 to 8 days.
How your cargo moves: China to Georgia
Eight steps from your supplier's door to yours. The last four are the ones shaped by local rules.
- Pickup from your supplierWe collect the goods anywhere in China and bring them to our consolidation point.
- Export clearanceChina customs declaration filed and released before the goods move to the port.
- Loading and departureContainer loaded, sealed and handed to the carrier at the Chinese port.
- Main carriageOcean, air or rail movement booked on the route agreed for your cargo.
- Arrival at the gatewayDischarge at the port or airport of entry, recorded on the carrier's manifest.
- Import clearanceCustoms declaration filed locally, with duty and tax assessed on the declared value.
- Customs releaseGoods released into free circulation once duty and tax are settled.
- Final deliveryOnward movement to your delivery address, warehouse or nominated depot.
Duty rates, VAT rates and clearance times move, and the figure that applies to your goods is the one set for your commodity code on the day of clearance. We check the current position against your code before your goods sail and confirm it to you in writing — ask for that check when you request a quote.
The China-Georgia FTA is the headline on this lane
Georgia has free trade agreements in several directions — with the European Union under a Deep and Comprehensive Free Trade Area, with Turkey, with the CIS states, and with China. The China one is the one that matters to you if your supplier is in China, and it has been in force since January 2018.
The mechanism is not automatic. Preferential treatment is claimed, not granted:
- The product has to qualify. The agreement has rules of origin, and a product that is merely shipped from China may not be Chinese-origin for these purposes if the inputs came from elsewhere.
- The certificate has to exist. Origin is proved with a valid certificate of origin, matched to the correct HS code on the declaration. A certificate that contradicts the classification does not unlock anything.
- It has to be presented with the declaration. Claiming after the fact is a correction exercise, not a preference.
- It does not touch VAT. The eighteen percent applies whether duty is zero by agreement or zero by tariff band. This is the single most common misunderstanding on the lane.
Where the value actually is: if your product already sits in the zero band, the FTA changes nothing and you should not spend money chasing it. If your product sits in the five or twelve percent band, the certificate is worth real money on every shipment. Find out which case you are in before you book, not at clearance.
Only three duty rates, and most goods at none
Customs value first
Duty and VAT are calculated on the customs value, not simply the factory invoice. Declare the real transaction value and keep the contract and payment evidence with the file.
Duty in one of three bands
Zero, five or twelve percent by HS code. Roughly ninety percent of tariff lines sit at zero.
Excise, for a short list
Alcohol, ethyl alcohol, tobacco and fuel carry fixed-rate excise on top of duty and VAT.
VAT on the running total
Eighteen percent on customs value plus duty plus excise. Recoverable by a registered Georgian business through its periodic return.
A worked illustration on a shipment with a customs value of 10,000 GEL where the HS code sits in the five percent band: duty is 500 GEL, excise is nil, the VAT base is 10,500 GEL, and VAT at eighteen percent is 1,890 GEL. The duty is 4.5 percent of the tax bill. Anyone who models this lane by optimising the duty has optimised the wrong line.
VAT at eighteen, on the duty-inclusive value
VAT is charged on the duty-inclusive value, which is why the two taxes are not independent. The practical consequences:
- It applies to imports regardless of origin. FTA relief reduces or removes duty; it does not reduce VAT.
- It is recoverable if you are registered. A Georgian VAT-registered business generally reclaims import VAT through the periodic return, which is the reason to set up the importing entity properly rather than improvising.
- It is a cashflow item either way. Even a recoverable VAT is paid at import and reclaimed later. Budget for the outlay, not just the net.
- Temporary admission is different. Published guidance describes VAT on temporary admission at a monthly fraction rather than the full eighteen percent, which matters for equipment that comes in and leaves.
Poti, Batumi or a land crossing
Poti
The main container gateway on the Black Sea and the port your container will most likely use. It has the gantry capacity and the rail connection into Tbilisi, and it is the port used for Middle Corridor traffic moving through to Turkey and Europe.
Batumi
Georgia's second sea port, further south and closer to the Turkish border. Used for some container and project cargo and for traffic that belongs in the south-west rather than in Tbilisi.
Land is not a footnote here. Georgia's borders with Azerbaijan, Armenia, Turkey and Russia mean road freight is a genuine mode, and because Georgia sits on the Middle Corridor — the route from China through Kazakhstan, across the Caspian and through Azerbaijan and Georgia towards Europe — a substantial share of the freight moving through the country is transit rather than import. If that describes your shipment, say so before the routing is fixed, because the customs procedure is different from the start.
Air goes through Tbilisi International, typically five to eight days door to door including consolidation. It is the mode for samples and for the urgent part of a project while the container is still moving.
The declaration window and the payment clock
Two separate clocks run on a Georgian import, and they are frequently confused:
| Clock | Published period | Starts from |
|---|---|---|
| Lodging the full customs declaration | 30 calendar days, extendable to 90 in defined cases | Presentation of the goods |
| Overdue lodging | 50 GEL per day, capped at 1,000 GEL | Expiry of the window |
| Paying duty and service fees | 5 days | Clearance of the goods |
| Paying where a prior declaration was used | 15 days | Release of the goods |
| Paying where the importer is on the Gold List | 30 days | Release of the goods |
| Terminal storage | Terminal tariff | Expiry of free days at the terminal |
The declaration itself is lodged electronically through the Revenue Service eCustoms platform, which runs on ASYCUDA World, and it is auto-routed to a green, yellow or red channel: no check, document review, or physical inspection. Which channel you get is largely determined by the risk profile and by whether the figures on the invoice, packing list and transport document agree with each other. Inconsistency is the most common cause of a delay that had nothing to do with the goods.
Set up system access early. Access to eCustoms is granted on a written request to the Revenue Service. Apply while the vessel is still at sea rather than while a container is accruing storage at Poti — it is a small administrative step that regularly becomes the reason a first shipment waits.
Transit rather than import, when Georgia is a corridor
Georgia's position on the Middle Corridor means a lot of the cargo that touches it is not entering its market at all. Transit is a distinct customs procedure and published guidance treats it as exempt from import taxes, which is exactly the point: the goods move under a transit declaration with a guarantee, and no duty or VAT is assessed.
Why this matters commercially:
- Declaring it correctly from the start is cheaper. Importing and then re-exporting to recover VAT is a slower, more expensive version of transit.
- The guarantee has to be arranged. Transit movements are covered by security against the duty that would be owed if the goods never left.
- Temporary storage and customs warehouses exist for this. Goods can sit under customs control while the onward move is arranged.
- Free industrial zones are another option. Georgia has designated free zones where goods can be held and processed without entering free circulation.
The small per-declaration fee, and when it triples
Alongside duty and VAT, the Revenue Service charges a processing fee on each declaration. Published figures describe it as 5 GEL where the customs value is below 3,000 GEL and 60 GEL at 3,000 GEL and above, with the fee tripling where procedures are carried out outside working hours. Some published commentary gives the two amounts as euro equivalents converted into lari, so treat the exact figure as something to confirm with the Revenue Service or your broker.
Two points about it. It is a state fee, not the broker's charge — a broker who bundles the two together without separating them is hiding the ball. And the out-of-hours multiplier is the real message: requesting clearance outside working hours costs three times as much, so build the schedule around working hours rather than paying to escape it.
AEO status, and whether it is worth chasing
Authorised Economic Operator status, introduced in 2019 and still widely called the Gold List, marks a company as a trusted low-risk partner of the Revenue Service. The benefits that matter to an importer:
| Benefit | Why it matters |
|---|---|
| Thirty days to pay duty and fees from release | Five days becomes thirty — a genuine cashflow lever on repeat shipments |
| Simplified formalities | Less documentation per clearance |
| Fewer physical inspections | Less red-channel routing, fewer examination charges |
| Recognition as a low-risk operator | Smoother treatment across the Revenue Service relationship |
The honest advice is to wait. AEO is an accreditation built on a compliance record, and applying before you have several clean shipments behind you is unlikely to succeed. Apply once your file history supports it, and treat the thirty-day payment window as the reason.
The dossier to finish before the vessel reaches Poti
| Document | What it has to do |
|---|---|
| Commercial invoice | Value, parties, terms of sale and HS-relevant description; must agree with the packing list and transport document |
| Packing list | Contents, weights and number of packages, consistent with the invoice |
| Transport document | Bill of lading for sea, airway bill for air, CMR note for road |
| Customs declaration | Lodged electronically through eCustoms within thirty days of presentation |
| Certificate of origin | Required to claim preference under the China-Georgia FTA, matched to the declared HS code |
| Permits and certificates | Sanitary, phytosanitary, veterinary or dual-use approvals for controlled goods, in place before arrival |
| Importer identification | Tax identification number of the Georgian importing entity, or a temporary nine-digit number for a non-resident |
| ISPM 15 evidence | Stamp on every wooden pallet or crate |
What a Tbilisi broker is actually for
With duty at zero on most lines it is reasonable to ask what you are paying a broker for. Four things, in order of how often they save money:
- Classification and origin. Getting the HS code right and matching the certificate of origin to it. This is what captures FTA relief and what prevents a reclassification later.
- Beating the clocks. Lodging inside thirty days and knowing whether you qualify for the fifteen or thirty-day payment window.
- Consistency across documents. The reason shipments get pulled into the yellow or red channel is usually a weight or value that disagrees between two papers.
- Access and permits. eCustoms access, and knowing which authority a controlled product needs before it lands.
Why importers use Goodhope on this lane
Six things that are different about working with us on China to Georgia shipments.
Honest cases for first-time Georgia buyers
Five shipments bought in China and delivered into Georgia, told end to end — where the order came from, how it moved, where it nearly went wrong, and how it finished. Client names are withheld at their request; the situations and the handling are what we deal with on this lane.
The FTA · certificate missing · Shenzhen to Poti
The purchase. A buyer new to importing read that the trade agreement zeroed duty and asked why his goods were assessed.
The move. Full container with a certificate of origin issued in China and lodged with the declaration.
Where it nearly went wrong. The preference is claimed through a certificate of origin, not granted automatically because the agreement exists. Roughly ninety per cent of lines already sit in the zero band, so arriving without the certificate means paying on lines that would otherwise have been free.
How it finished. We made the certificate part of the booking. He has not paid duty on a zero-band line since.
Only three rates · quoting · Ningbo to Batumi
The purchase. A first-time buyer budgeted a mid-range duty figure having read about a wide tariff schedule.
The move. Consolidated sea freight with the line checked against the three published bands.
Where it nearly went wrong. There are only three duty rates here, zero, five and twelve per cent, and about ninety per cent of lines sit at zero. Budgeting a blended figure overstates your cost on most products.
How it finished. We checked his line before quoting. It sat in the zero band and his landed cost came down.
The declaration window · overdue charges · Guangzhou to Georgia
The purchase. A buyer assumed the declaration clock started when his broker chose to start work.
The move. Sea freight with the window counted from presentation and the payment clock tracked separately.
Where it nearly went wrong. The window runs from presentation of the declaration, and overdue charges accrue daily up to a cap. Treating the two clocks as one is how a routine clearance becomes an expensive one.
How it finished. We put both dates on his arrival notice. He files well inside the window now.
Corridor rather than destination · transit · China through Georgia
The purchase. A buyer shipping onward from Georgia assumed his cargo would be treated as an import.
The move. Consignment moved under transit rather than entered for home use.
Where it nearly went wrong. Georgia often sits on a corridor rather than at the end of one, and transit treatment is a different procedure from import. Choosing the wrong one means paying duties you did not owe, or creating an entry that does not match what happens next.
How it finished. We documented it as transit. The cargo moved through without becoming a Georgian import.
Out of hours · the fee that triples · Yiwu to Tbilisi
The purchase. A first-time buyer budgeted the processing fee at its standard amount.
The move. Consolidated sea freight with clearance planned inside working hours.
Where it nearly went wrong. There is a small per-declaration fee here that triples when procedures are carried out outside working hours. It is not a large sum, but it is a predictable one that is easy to plan around.
How it finished. We scheduled clearance inside the working window. He has paid the standard fee every time.
Why importers use Goodhope on this lane
Six things that are different about working with us on China to Georgia shipments.
Fix the tariff line and your tax registration before you order
Tell us what you are shipping, the HS codes if you have them, the packed dimensions and gross weight, the pickup city in China and whether the goods are for Georgia or moving through it. We will confirm the duty band before anything is filed, tell you whether your product qualifies under the China-Georgia agreement and what the certificate of origin needs to say, arrange the routing through Poti or Batumi, and set out the eighteen percent VAT so you can see the landed cost before you commit.
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Frequently asked questions
What duty and tax will I pay?
Duty in one of three bands — 0, 5 or 12 percent by HS code, with about 90 percent of lines already at 0 — then VAT at 18 percent on customs value plus duty plus excise. A small per-declaration processing fee also applies. Excise on top for alcohol, tobacco and fuel.
Does the China-Georgia FTA remove the duty?
Where the product qualifies under the rules of origin and a valid certificate of origin matched to the right HS code is presented, yes. It has been in force since January 2018. It does not reduce the 18 percent VAT.
How long do I have to lodge the declaration?
30 calendar days from presentation of the goods, extendable to 90 in defined cases. Overdue days are reported at 50 GEL each, capped at 1,000 GEL. Duty and fees are then payable within 5 days of clearance.
Which port does cargo arrive at?
Poti is the main container gateway; Batumi is the second sea port; Tbilisi International handles air. Land crossings connect to Azerbaijan, Armenia, Turkey and Russia and carry both regional distribution and Middle Corridor transit.
What is the customs processing fee?
A per-declaration state fee, reported at 5 GEL below 3,000 GEL in customs value and 60 GEL at or above it, tripled where procedures run outside working hours. Confirm the current figure — some sources give it as a euro equivalent. It is separate from your broker's fee.
Do I need a Georgian company?
In practice yes — the importer of record is normally a Georgian LLC or individual entrepreneur with a tax identification number. Non-residents can obtain a temporary nine-digit number for a single declaration. eCustoms access is granted on written request and should be sorted before the first shipment.
What is AEO or Gold List status?
Authorised Economic Operator status from 2019, still called the Gold List. It brings simplified formalities, fewer inspections and a thirty-day payment window instead of five. Worth applying for once you have a track record.
Can goods transit Georgia without being imported?
Yes — transit is a separate customs procedure and is exempt from import taxes under published guidance. It needs a transit declaration and a guarantee. Declare transit from the start rather than importing and re-exporting.
How long does shipping take?
Sea into Poti is commonly published at 30 to 45 days depending on transhipment, Middle Corridor rail at about 18 to 25 days to Tbilisi, and air at 5 to 8 days including consolidation. Add 1 to 3 days for clearance on a complete file.
What documents are required?
Commercial invoice, packing list, transport document (bill of lading, airway bill or CMR), the eCustoms declaration, certificate of origin where FTA preference is claimed, permits for controlled goods, and the importer's tax identification. Weights and values must agree across all of them.