Adjara is Georgia's main seaside region. According to the autonomous republic's government, about 5 million visits, domestic and foreign, were recorded there in 2025 — roughly 4% more than a year earlier. The flow is visible outside the beach season too: Geostat counted 466.9 thousand international visits to Adjara in the fourth quarter of 2025 alone. For a jet ski owner in Batumi the good news lies elsewhere: of all the equipment we ship, a personal watercraft is the simplest to bring into Georgia in tax terms.
Customs: zero, zero and zero
A personal watercraft falls under heading 8903 — yachts and other vessels for pleasure or sports. We have not definitively confirmed the six-digit subheading under the 2022 edition of the HS: the candidates are 8903 31 (motorboats other than outboard, up to 7.5 m) and 8903 99; in 1995 US Customs placed a Canadian Sea-Doo in 8903 99 under the older nomenclature. For tax purposes the difference does not matter, because for heading 8903 in Georgia:
- duty is 0% — heading 8903 is not in the 12% and 5% lists of Article 197 of the Tax Code;
- no import VAT — Article 173 (sub-paragraph h) exempts the import of goods under heading 8903, so the standard 18% rate does not apply;
- no excise — heading 8903 is not in the Article 188 excise table;
- no property tax — Article 206 (sub-paragraph z73) exempts goods under heading 8903.
This has several practical consequences. The model year does not affect the taxes: a new 2026 jet ski and a used one cost the same to import. Power and engine displacement do not count either — the 90 hp Spark and the 325 hp RXT-X are equal in this respect. And there is no need to plan for an excise refund on export, which matters for motorcycles and ATVs: there is nothing to refund.
The rates are the same for an individual and a company: these articles of the Code make no distinction. If, however, the jet ski is imported by a company that intends to resell it in Georgia or rent it out, the taxes on those later transactions are a separate matter. Whether VAT arises on resale by a VAT-registered company is something we did not examine for this article; we calculate it for the specific arrangement.
Charges and fees
| Charge | 2026 rate | Source |
|---|---|---|
| HS code | 8903; subheading (8903 31 or 8903 99) confirmed at clearance | CBP ruling 806763 |
| Customs duty | 0% — heading 8903 is not in the 12% and 5% lists | Tax Code of Georgia, Art. 197 |
| Import VAT | exempt (Art. 173, sub-para. h) | Tax Code of Georgia, Art. 173 (as of 30.09.2026) |
| Excise | not charged — 8903 is not in the excise table | Tax Code of Georgia, Art. 188 |
| Property tax | exempt (Art. 206, sub-para. z73) | Tax Code of Georgia, Art. 206 |
| Recycling / eco fee | not provided for in the Code articles reviewed; confirmed in the estimate | Tax Code of Georgia |
| Small-vessel registration | fee confirmed with the Maritime Transport Agency | Maritime Code of Georgia |
The Revenue Service customs-clearance fee is set by Government Resolution No 96 of 30.03.2010, amended many times; we state its current amount in the estimate.
For comparison: in Georgia a car, a motorcycle and an ATV pay excise per cubic centimetre, and vehicles under heading 8703 also pay duty. How this works for passenger cars is covered in our article on car customs clearance from Canada to Georgia; of those rules, only the VAT exemption applies to a jet ski.
Registration in Batumi: what is known
The Maritime Code of Georgia (consolidated 23.06.2026) defines a "small-size vessel" as a vessel shorter than 7 metres used for leisure, business, tourism, sport and other purposes. The rules and conditions for registering small-size vessels are set by the Maritime Transport Agency, based in Batumi and reporting to the Ministry of Economy and Sustainable Development. Three more provisions of the Code are worth knowing in advance:
- the registration certificate of a small vessel under permanent registration is renewed annually;
- technical supervision of small vessels is carried out by an organisation accredited by the national Accreditation Centre;
- the same organisation sets sea-going requirements and navigation limits.
We take the hull length that determines small-vessel status from the manufacturer's documents for the specific model.
What we confirm before shipping
Some questions are not settled by public sources, and we say so plainly:
- whether a jet ski must be entered in the State Ship Register and what registration costs — the Agency's fee page would not load when we checked;
- whether the rider needs a separate licence;
- how jet ski zones are organised in Batumi;
- what requirements apply if the jet ski is intended for rental.
We clarify these points with the Maritime Transport Agency before shipping and report them together with the estimate, so the purchase does not run into a registration problem at the port.
Which Sea-Doo for which job
- Open water and long runs — RXT-X: supercharged Rotax 1630 ACE, 325 hp, T3 hull for open water.
- Cruising for two or three — the touring GTX and GTX Limited; for longer routes, the Explorer Pro with 162 L+ of storage and navigation.
- Wakeboarding and towing — Wake and Wake Pro with a retractable tower.
- Fishing — FishPro Scout, Sport and Trophy; the Trophy adds a Garmin fishfinder and four rod holders.
- A first jet ski — Spark and Spark Trixx at 90 hp.
Because Georgian taxes do not depend on power, you can choose by the job without worrying about engine size. A detailed look at the range is in our guide how to choose a Sea-Doo from Canada.
Shipping by sea
We found no published direct sailing schedule from Canada to Georgian ports, so the route, transshipment and timing are agreed for each shipment rather than promised in advance. How container shipping of vehicles works and what matters at loading is covered in our article on sea freight in a container.
Why Canada
Canada is BRP's home country, and we source jet skis only from the Canadian market: new and clean used, no auction lots. We do not publish prices: for any model from our personal watercraft catalogue we prepare an estimate covering shipping, clearance and the registration answers before purchase.
Since import tax does not depend on age, the choice between a new and a used jet ski in Georgia comes down to price and condition. For used units we show the actual condition and history before payment, so the decision rests on documents rather than on listing photos.
Rates are current as of October 2026 under the Tax Code of Georgia (consolidated 30.09.2026) and the Maritime Code of Georgia (consolidated 23.06.2026). The registration procedure and cost for a jet ski are confirmed with the Maritime Transport Agency for the specific model.