The Revenue Service shares the list of goods that are exempt from taxes:
Import of food items up to 500 GEL, which total weight does not exceed 30 kilograms; Import of goods worth up to 500 GEL, which total weight does not exceed 30 kg (except for food and liquefied cargo); 200 cigarettes or 50 cigars or 200 grams of Tobacco products (to use steam without the combustion process) either 10 packages or 250 grams of tobacco.
The taxes are exempt from any customs check point, as well as the following goods uneconomic purpose brought by postal mail.
Export of goods worth 15,000 GEL (excluding transportation means, excisable goods and food products) by an individual in Georgia after staying abroad for more than 6 months; Diplomatic representation or consular offices of Georgia abroad, importing goods (refrigerators, computers and TVs) for personal use by a diplomatic official by rotation rule;
Imports of goods (including furniture, household goods, family transportation, etc.) in permanent residence in Georgia (proved by the relevant document issued by the Ministry of Justice of Georgia). In which case is it necessary to submit additional permit or certificate? Weapon or explosive material; Drug or psychotropic substance; Antique or artistic design; Poisonous substance or medication; Plant and / or animal, their parts or products derived from them;
High frequency radioelectric device, the means of communication; Radioactive material; Residual (including radioactive waste); Ozone depleting substance; Treatment under special control. In which case is an individual obliged to make a declaration of goods? When importing /exporting the goods intended for economic activity (regardless of its quantity and value);
If the import of goods is restricted and / or the permit either license is required for importation of goods; In case if the quantity of goods and / or value of the goods imported exceeds the taxable minimum determined by the Tax Code of Georgia;
In case of staying abroad for more than 6 months abroad and enjoyable benefits to the permanent residence in Georgia, provided for by the Tax Code; In case of cash (national and / or foreign currency), checks and / or other securities that are transferred to the customs border of Georgia, if their total amount exceeds 30,000 GEL or its equivalent in another currency.