Georgia

Per the Revenue Service traveller brochure, a passenger must declare goods upon crossing the customs borders of Georgia when: the goods are intended for economic activities, regardless of their quantity and value; importation of goods is restricted or/and special permits or licences are required; the quantity or/and value of imported goods exceeds tax-benefit limits established by the Tax Code of Georgia; the traveller enjoys tax benefits established for being abroad more than every 6-month period and/or entering Georgia for permanent residence; or, for importation or exportation alike, cash (national and/or foreign currency), cheques and/or securities are carried with a total sum more than GEL 30,000, or its equivalent in other currency. The brochure also lists goods purchased online and imported by postal dispatch among declaration triggers. The current consolidated Customs Code (Matsne, publication 10, Article 169) corroborates the strict more-than-GEL-30,000 threshold and both the import and export directions for cash and securities; its fines are penalties for evasion of customs control or inaccurate declaration, not a declaration service fee. Bounded context from companion 2020 Revenue Service brochures, not verified against 2026 implementing rules and not separate traveller declaration procedures: land/marine non-food goods up to GEL 500 and 30 kg per 30 calendar days, and food products up to GEL 500 and 30 kg per calendar day, are exempt from import duties; air non-food goods up to GEL 3,000 and 30 kg (the English frequency wording is incomplete in the brochure); postal non-food goods up to GEL 300 and 30 kg; alcohol and tobacco exemptions additionally require age 18 and set quantity conditions; personal-need medicines up to 10 standard packs may be imported/exported without medical documentation, above 10 standard packs requires relevant medical documentation, and special-control narcotic/psychotropic medications require medical documentation within a 31-day supply limit, while the brochure's examples are not the complete current legal list (see the Law of Georgia on Narcotics, Psychotropic Substances, Precursors and Narcological Assistance and Decree No. 22/n of 22 January 2004). Customs inspection of travellers and baggage is a control power, not a traveller declaration form, and none of this establishes that all prescription medicines are prohibited. Declaration-related fees remain unknown: commodity tax amounts, goods clearance service fees and any cash declaration fee must not be conflated with one another or with penalties.