Active and reliable
RS, GEOSTM
Georgian
End to End IOR
2-4 business days
We navigate the logistics, regulations, and compliance, connecting global businesses to a growing digital economy. We help you import compliantly, reduce risks, and accelerate your time to market.
Often, yes — if an eligible party that is established in Georgia is correctly named as the declarant/importer for the chosen customs procedure. Georgia’s Customs Code generally says the declarant must be established in Georgia. The law also lists some exceptions for particular procedures and occasional declarations. The customs authority, commodity code, tax base and product flags are in Georgia import requirements at a glance.
A customs broker can file as a representative. That role does not automatically make the broker the importer. Role limits are in Importer, declarant, representative and consignee are not the same role.
One Union Solutions first confirms the legal role, classification, customs value, origin, tax treatment and product controls. If the shipment can be handled, its own country-specific operating structure performs the agreed IOR Service function. Entity and contracting details are in Importer, declarant, representative and consignee are not the same role.
Decide before the goods move. Name the accountable Georgian-established declarant and choose the customs route. Route choices are in Choose the route before you appoint the IOR Service.
The customs authority is the Revenue Service of Georgia. Close these planning controls before the goods leave. Who may be named as importer or declarant is in Importer, declarant, representative and consignee are not the same role.
There is no one document list for every shipment. A certificate of origin is not automatically required for every shipment. Exact duty still follows the final FEANCN code, origin, value, procedure and relief, as set out in Duty, import VAT, value and origin.
The same server, router or test unit can create a different customs and tax file. It depends on whether the goods will stay in Georgia, leave again, be repaired, or stay under customs control. Confirm the result during the assessment. The planning route is a first-sort prompt. It is not a customs decision. Scenario examples are in Permanent, temporary, transit and return scenarios.
Always-visible fallback – Permanent use usually points to free circulation. Planned re-export may point to temporary admission. Repair can point to inward processing. A documented return may qualify for returned-goods relief. None of these is automatic.
What happens to the goods:
Also screen radio/wireless, electrical and electronic equipment (EEE) or batteries, and possible dual-use. The Communications Commission (ComCom), extended producer responsibility (EPR) and control-list checkpoints are in Georgia controls to check for business equipment.
This is the working allocation for a Georgia IOR Service shipment. One Union Solutions maps its own Georgia operating structure to the agreed importer/declarant role and coordinates any customs representation. It does not describe an unrelated broker or consignee as the IOR Service. Required entity and contracting details are provided in qualified onboarding (the checked setup stage). They are not published on this page. What we handle is in What One Union Solutions handles — and what remains conditional.
Typical function: gives accurate product, value, origin, party and end-use information, and controls export-side obligations. What the role does not mean automatically: it is not automatically eligible to be the Georgian declarant. Write down: sales terms, title, export licences and data warranty.
Typical function: files the declaration, or is named on it, and takes the agreed legal/import responsibilities. What the role does not mean automatically: it does not become the product owner, seller or VAT-recovery beneficiary unless the contracts and the law say so. Write down: declarant model, customs debt, tax funding, records and post-entry cooperation.
Typical function: completes formalities under direct or indirect representation. What the role does not mean automatically: a broker or forwarder is not automatically the importer. Write down: power of attorney and direct/indirect capacity.
Typical function: receives or uses the equipment and supports delivery/site information. What the role does not mean automatically: being named as consignee does not by itself make it the declarant or tax owner. Write down: delivery authorization, end use, site constraints and acceptance.
Typical function: supplies technical files, labels, conformity and EPR evidence where they apply. What the role does not mean automatically: the IOR Service cannot create technical conformity from incomplete or inaccurate product data. Write down: named manufacturer/importer obligations and evidence owner.
Typical function: bears the cost/risk allocated in the contract under the agreed Incoterm (the delivery term in the sale). What the role does not mean automatically: Delivered Duty Paid (DDP) does not override Georgian declarant eligibility, customs representation or product law. DDP allocates commercial cost and risk between seller and buyer. It is not an importer appointment. Write down: Incoterm place/version and operational IOR Service appointment. The operational IOR Service appointment must still be valid.
Companies typically use this support in these cases:
Not a fit by default: consumer parcels, personal effects, prohibited or sanctioned goods, counterfeit or misdeclared products, deliberate undervaluation, unresolved title/resale/VAT treatment, unverified end users, or regulated goods without the evidence required for lawful placement. Blockers we check first are in Georgia-specific blockers we check before the goods leave.
The working order is:
Do not include or upload confidential model lists, values, end-user data, certificates or product files through the public first-step form. How to send the first enquiry is in Request an IOR Service Assessment.
These product and scenario checks decide the file. Route choice is in Choose the route before you appoint the IOR Service .
Georgian-language point — Where the Product Safety Code’s specified consumer-facing information applies, the required information must be available in Georgian. The exact label/manual obligation still depends on the product and how it is placed on the market.
Planning total = customs value + code/origin-based duty + 18% import VAT on the statutory base + any excise + official/terminal/broker/freight/handling charges + IOR service fee.
Transaction value is the starting method when its legal conditions are met. Assists, packing, royalties, freight/insurance and related-party factors can affect the file. Alternative valuation methods follow if transaction value cannot be used.
Use the exact FEANCN line in the Revenue Service tool. Georgia’s tariff includes 0%, 5% and 12% rates. A 0%, 5% or 12% band cannot be selected from a product’s marketing name. Many technology lines may be zero-rated, but the exact line must be checked. Preferential duty needs qualifying origin and valid proof. Origin proof is relevant when claiming preference or when otherwise required.
The standard rate is 18%. The base can include customs value, import taxes and fees, and specified packing, transport, insurance and destination costs. VAT funding and any later recovery must be agreed separately. An IOR Services appointment does not make recovery automatic.
Classification, valuation additions, exchange rate, inspection, storage, product evidence, route and authority action can change cost. A qualified estimate follows review of the product and documents.
These are worked examples. The first-sort prompt is in Choose the route before you appoint the IOR Service .
Customs warehousing or a customs clearance zone can provide a controlled location while the next lawful procedure is arranged. Storage availability, charges and time limits must be planned before arrival.
Within an accepted IOR Service engagement:
Not automatic or authority-controlled:
Freight forwarding, DDP delivery service and data center logistics can be coordinated where scoped, but each function remains separate in the contract and in law. We do not accept the unfit cases listed in When companies use IOR Service support in Georgia.
Some of your burning questions answered.
No. A representative may file formalities directly or indirectly, but importer/declarant capacity, customs debt and responsibility must be separately documented. Booking a broker does not automatically create an eligible importer.
Potentially. An accepted IOR model can avoid naming the customer as importer, but the customer may still need to provide delivery, site, end-use or product information. The final allocation depends on the transaction and procedure.
There is no safe category-wide answer. Georgia’s tariff includes 0%, 5% and 12% rates. The 11-digit FEANCN code, origin, customs value and relief determine the result. Many technology lines may be zero-rated, but the exact line must be checked.
The standard rate is 18%, but the statutory import VAT base is not necessarily the invoice total. It can include customs value, import taxes/fees and specified transport, insurance, packing and destination costs.
No blanket rule supports either statement. Requirements depend on the product code and features; origin proof is relevant when claiming preference or when otherwise required. Radio, EPR, safety, dual-use or sector controls must be screened separately.
There is no universal reliable time. Complete data can reduce avoidable delay, but customs may request information, examine goods or take samples. Product approvals, arrival conditions, payment and inspection determine the actual timeline.
No. DDP allocates commercial cost and risk between seller and buyer; it does not override Georgian declarant eligibility, customs representation or product-law requirements. The operational IOR appointment must still be valid.
Temporary admission may be available when the goods are identifiable and intended for re-export. Authorization, guarantee, period, use and tax treatment must be established before shipping.
Possibly. The Customs Code provides a returned-goods route within three years when its conditions are met. Original declarations, serial identity, export/repair evidence and proof of condition are important.
CREDITS
Prepared by: One Union Solutions Trade Compliance Editorial Team.
Reviewed by: Wahid Azeem, Trade Compliance Manager.
Source checked: 8 September 2026.
Corrections: info@oneunionsolutions.com.
Update policy. Critical importer, tax, permit and procedure claims are watched for events and reviewed at least every quarter. Stable explanatory content is reviewed every year, or when a linked controlling source changes.
Operational-information disclaimer. This page is general operational information. It is not legal, tax or customs advice. Authorities decide classification, valuation, permits, controls and release. A shipment-specific assessment and contract are required before One Union Solutions accepts an IOR Service role.
