National Customs Transit Procedures (T1 / Carnet TIR)

The customs transit procedure in Georgia is fully harmonized with European Union customs legislation. It permits the movement of foreign goods under customs surveillance between two points within national borders without the accrual, assessment, or payment of import duties and taxes (VAT).

• Through Transit Timelines: A vehicle carrying transit cargo is legally mandated to exit the territory of Georgia via an outbound Border Crossing Point (BCP) within 20 calendar days from its official date of entry.

• Transit from Bonded Warehouses: If goods are placed under the transit procedure from an internal customs bonded warehouse (temporary storage) or an Economic Clearance Zone (GEC), the delivery window to the outbound BCP is strictly limited to 10 calendar days. Customs documentation must be submitted within 10 days from the declaration assessment date.

• Declaration Frameworks:

  • National Transit Declaration: Processed electronically in the state customs database directly at the border. Registration requires a standard international documentation package: a consignment note (CMR), commercial invoice, and packing list. For specific high-risk operations, a national financial security guarantee may be required.

  • International Carnet TIR: Utilized under the framework of the TIR Convention of 1975, provided the transport operation originates or terminates outside of Georgia. Operating under a Carnet TIR exempts the carrier from filing a national transit declaration and posting internal financial guarantees. The maximum financial liability coverage per single Carnet TIR is €100,000.

To maintain unbroken surveillance over cargo transit corridors and eliminate the risks of unauthorized offloading, the Revenue Service of the Ministry of Finance of Georgia deploys a centralized electronic tracking network.

• • Electronic Lock Deployment (GPS Seals): The attachment of a specialized, reusable smart electronic locking device (ელექტრონული საკეტი) is executed by customs inspectors at the initial point of entry (maritime ports or land borders) as part of standard customs surveillance.

  • Monitoring Protocol: The device transmits real-time (24/7) telemetry regarding vehicle coordinates, path adherence, and transit speed directly to the Revenue Service Monitoring Center. It instantly triggers automated alarms upon detecting any physical tampering, cable cutting, or structural impact on the locking mechanism.

  • Route Adherence: Carriers are legally restricted to designated international transit corridors (highways) and are permitted to take rest stops exclusively within authorized commercial service areas (TIR parkings).

  • Sanctions for Non-Compliance: Unauthorized deviation from the designated itinerary, ungrounded prolonged delays, or tampering with the electronic seal constitutes a severe customs offense. The statutory administrative fine for breaching the integrity or executing the unauthorized removal of a state customs seal/lock is fixed at 5,000 GEL.

The physical escorting of a commercial vehicle by specialized crews of the Customs Department (საბაჟო ბადრაგირება) from the point of origin to the destination checkpoint is a mandatory enforcement measure applied when standard electronic or mechanical security controls cannot be securely deployed.

• • Criteria Triggering Mandatory Customs Escorts:

    1. Technical Impossibility of Sealing: If the structural configuration of the transport unit (open flatbeds, oversized platforms, compromised or damaged tarpaulins/vans) or the physical nature of the freight itself (massive industrial components, oversized heavy machinery) prevents the secure application of a standard mechanical or electronic GPS seal.

    2. High-Risk (Excised) Commodities: Bulk transit of alcoholic beverages, ethyl alcohol, or tobacco products if the carrier fails to provide adequate financial security covering the full potential value of domestic import duties.

    3. Exceeding Security Coverage Limits: When the verified market value of the transit cargo significantly exceeds the maximum €100,000 liability threshold of a Carnet TIR or the active national bank guarantee, and the risk matrix is classified as elevated by customs authorities.

    4. Special Cargo Classifications: Transit operations involving weapons, munitions, strategic military products, or dual-use goods.

  • Operational Framework and Fees: The customs convoy maintains continuous visual and physical tracking of the vehicle until it reaches the outbound BCP. This operational service is subject to statutory charges—the escort fee is billed directly to the carrier based on fixed official state tariffs managed by the Revenue Service.

• • საქართველოს საბაჟო კოდექსი — The Customs Code of Georgia. The primary legislative act. Regulations governing transit procedures, alongside the statutory rights and liabilities of the declarant, are codified under Book VI, Chapter XIX (Articles 118–121).

  • საქართველოს ფინანსთა მინისტრის ბრძანება №257 — Decree No. 257 of the Minister of Finance of Georgia, approving Instruction "On Customs Control" (Instruction No. 2). This governs the technical deployment protocols for electronic smart locks (GPS seals), route compliance parameters, and the operational criteria for physical customs escorts.

  • საქართველოს მთავრობის დადგენილება №96 — Government of Georgia Decree No. 96, “On Approving Fees for Services Rendered by the LEPL Revenue Service”. Establishes fixed statutory tariffs for state customs operations, including processing charges for transit declarations and physical cargo escorts.

  • საქართველოს ფინანსთა სამინისტროს შემოსავლების სამსახური — Official institutional reference manual managed by the Revenue Service of Georgia, outlining real-time transit regulations, operational time limits, administrative penalties, and technical parameters.