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Importing a US car to Georgia in 2026: excise, import tax, salvage

Georgia accepts cars of any age, and we found no direct ban on damaged or salvage-title cars — importing wrecked US cars here is routine. The main cost is excise, which since 2 April 2026 is three times higher for cars older than 6 years. There's no VAT on passenger cars, and the car's price doesn't affect the taxes.

Updated: 2026-11

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Key facts

Ageno limit; over 6 years — excise ×3

Excise1.50 GEL/cc (up to 6 years), 4.50 GEL/cc (older)

Import tax0.05 GEL/cc + 5% per year of age

VAT0 — passenger cars are exempt

Salvageno ban found; widely imported

EVszero excise (left-hand drive)

Age and eligibility

There's no age limit: a ban on cars older than 6 years was discussed but replaced with higher excise.
Age = year of clearance minus model year. It goes up on 1 January, not on the car's build date.
No emissions-class requirements were found.

Duties and taxes

Excise (Law N1477-VMS-XIMp, from 2 April 2026), left-hand drive: 0–6 years — 1.50 GEL/cc; over 6 years — 4.50 GEL/cc. Right-hand drive is three times as much: 4.50 and 13.50 GEL/cc.
The old rates still apply to cars shipped (bill of lading/CMR) or entered for registration before 2 April 2026.
Import tax: 0.05 GEL × engine size (cc) plus 5% of that amount for each year of age. It doesn't depend on the car's value.
VAT: imports of passenger cars (HS 8703) are exempt; the standard 18% doesn't apply.
Clearance and registration fees come to about 480 GEL (per online calculators): clearance 150, declaration 50, inspection report 30, transit plate 50, registration document 100, plates 80, roadworthiness test 20.
If the car only transits Georgia or is re-exported, Georgian excise isn't paid — check with your broker.

Damaged cars and salvage titles

We found no direct ban on importing damaged or salvage-title cars; wrecked US cars are imported in large numbers.
Repair and inspection requirements before registration aren't confirmed by an official source.
Georgia is a regional hub for re-selling cars to Central Asia, Azerbaijan and Armenia: cars are its No. 1 export ($1.529 bn, 24.9% of exports in January–September 2026).

EVs and hybrids

Left-hand-drive EVs pay zero excise; right-hand-drive EVs pay a flat 3,000 GEL.
Left-hand-drive hybrids up to 6 years get 60% off excise (0.60 GEL/cc); older hybrids pay the same as petrol cars.
The EV exemption from import tax comes only from calculators and isn't officially confirmed. No end date for the incentives was found in the law.

Documents

According to importers: US title (including salvage), auction invoice or proof of payment, bill of lading, buyer's passport/ID.
For registration: customs documents, inspection report, ID; apply at the Public Service Hall or the Interior Ministry's Service Agency.

Shipping from the US

Port of Poti (also Batumi). Sea freight from the US usually takes 35–70 days — faster from the East Coast than from Los Angeles.
No reliable official shipping prices.

Example: 2021 Toyota Camry 2.5, $10,000

Cleared in 2026, 5 years old, left-hand drive, 2,487 cc.
Excise: 1.50 × 2,487 ≈ 3,731 GEL.
Import tax: 0.05 × 2,487 = 124 GEL + 5% × 5 years ≈ 155 GEL. VAT — 0. Fees ≈ 480 GEL.
Total ≈ 4,370 GEL (≈ $1,600 at ~2.7 GEL/$). The car's price doesn't affect the taxes.
From 2028 (age 7) the excise on this car rises to ≈ 11,190 GEL. Rough estimate, excluding shipping and broker fees.

Still being checked

Law N1477 wasn't read directly — excise rates are from Kreston, InterPressNews and JAMnews.
Registration rules for salvage cars and mandatory inspection before first registration.
The ~480 GEL fees come only from commercial calculators.
The specific legal provision exempting transit and re-export from excise.

Cars to look at

Almost intact Buy-now steals Hail damage

Sources

This is a reference, not legal advice. Rules change often: confirm the numbers with customs or a licensed broker before you buy.

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