Harley-Davidson from Canada to Georgia in 2026: Age-Based Excise, No VAT, No Duty

Georgia taxes motorcycles differently from most of its neighbours. Importing a motorcycle attracts neither VAT nor customs duty; the only significant charge is an excise levied on every cubic centimetre of the engine and tied to the bike's age. The relationship is not linear: a brand-new motorcycle and one older than twelve years pay more than a machine aged two to nine. For a Harley-Davidson with an engine close to two litres, that noticeably affects the choice between the current model year and last year's. Below is the scale, calculations on bikes from our stock, a separate look at three-wheel Can-Am models, and the steps before registration.

What is charged and what is not

Motorcycles fall under heading 8711; big Harley-Davidson V-twins usually land in subheading 8711 50 — above 800 cc. From there, the Tax Code of Georgia decides:

• VAT — not charged. Georgia's standard VAT rate is 18%, but Article 173 ("VAT exemption of the import of goods") expressly exempts the import of motorcycles, including mopeds, under code 8711. The provision is in force in the consolidated text of 30.09.2026.
• Customs duty — 0%. Duty rates are set by Article 197: its lists of goods taxed at 12% and 5% contain neither heading 8711 nor any other Chapter 87 line.
• Excise — charged. Article 188, table cell 4¹, code 8711: a rate in lari (GEL) per 1 cc, banded by age.

The rates are the same for an individual and a company — the Code makes no distinction here.

The excise scale: why a two-year-old bike is cheaper than a new one

Age for excise purposes is the year the customs declaration is registered minus the year of manufacture. Rates per 1 cc:

• under 1 year — GEL 1.5; 1 year — GEL 1.3;
• 2–5 years — GEL 0.7; 6–9 years — GEL 0.8;
• 10 years — GEL 1.0; 11 years — GEL 1.3; 12 years — GEL 1.5;
• 13 years — GEL 1.8; 14 years — GEL 2.1; over 14 years — GEL 2.4.

The spring 2026 reform that rewrote the excise on passenger cars left this table untouched: Law No 1477 deleted only the old car cell. In the Code as consolidated on 30.09.2026, the motorcycle scale is unchanged.

Here is the arithmetic on bikes from our stock (calculated from the Code's rate, not a quote):

• Fat Boy 114, 1,868 cc: under one year — GEL 2,802; one year old — GEL 2,428.4; aged 2–5 years — GEL 1,307.6.
• Sportster S and Pan America 1250 Special, 1,252 cc: GEL 1,878 / 1,627.6 / 876.4.
• Nightster, 975 cc: GEL 1,462.5 / 1,267.5 / 682.5.

A motorcycle manufactured in 2024 and declared in 2026 falls into the 2–5 year band and pays less than half the rate of a new one. In excise terms, it makes more sense to bring a low-mileage bike from two seasons ago into Georgia than the latest release. We always calculate from the year of manufacture in the documents, not the model year in the brochure.

All charges in one table

The Revenue Service also charges a customs-clearance fee. It is set by Government Resolution No 96 of 30.03.2010, amended many times; we confirm the current amount in the estimate rather than taking it from broker listings.

Spyder, Ryker and the trike: a classification question

Three-wheelers are more complicated. Under the Explanatory Notes to heading 87.03, a light three-wheeler with motor-car characteristics belongs not with motorcycles but in 8703. Those characteristics are car-type steering (for example, Ackermann geometry) or both a reverse gear and a differential. In 2026 US Customs applied this test to a three-wheeler in ruling H340949 and rejected code 8711. We found no Georgian or World Customs Organization ruling on the Spyder and Ryker specifically, so we settle the code for the Spyder RT, the Ryker and the Road Glide 3 trike before purchase, not at the border.

For a new machine the money difference is small: if a three-wheeler is classed under 8703, the excise follows the car rate — GEL 1.5 per cc for vehicles up to 6 years old, the same as a motorcycle under one year. But it adds a duty of GEL 0.05 per cc plus 5% of that amount for each year of operation, and after six years the car rate rises to GEL 4.5 per cc. The motorcycle scale never goes above GEL 2.4.

The second open question is the licence. Georgia's Law on Road Traffic caps a motorised tricycle at 15 kW, while every Ryker and Spyder in our stock is considerably more powerful: 50 to 115 hp on paper. The law does not say directly which category such a machine requires; in 2021 the Ministry of Internal Affairs only clarified that an A2 holder may ride a tricycle of up to 15 kW. More on the machines themselves in our review of the Can-Am Spyder and Ryker from Canada.

Electric Can-Am Pulse and Origin

Article 194 of the Code (sub-paragraph k) exempts electric motorcycles under heading 8711 from excise. The English translation of this provision on matsne.gov.ge is garbled, so we rely on the Georgian text. Combined with the VAT exemption and zero duty, this means an electric motorcycle enters Georgia without any of the three charges — only the registration fees remain. In our stock these are the Can-Am Pulse and Origin with the 11 kW Rotax E-Power motor; we confirm the licence category for them together with registration.

Registration and licence category

The motorcycle is registered by the MIA Service Agency: declaration, certificate and plate — the fees are in the table above. Licence categories under the Law on Road Traffic: A — motorcycle; A1 — up to 125 cc and 11 kW; A2 — up to 35 kW. The most modest Harley in our stock, the Nightster, makes 90 hp — about 66 kW — so every model in the line-up requires a full category A licence.

If you are moving to Georgia for permanent residence, the Code provides relief for goods imported not for business purposes (Articles 199 and 194). But the excise relief is worded for a "motor car", and we have not confirmed whether it extends to motorcycles — it is not something to count on.

Georgia as a transit point: excise refund on export

The general rules for importing into Georgia — clearance procedure, duty and excise on cars — are covered in our article on car customs clearance from Canada to Georgia. For a motorcycle one provision matters most: if the vehicle is released for free circulation, then declared for export and leaves the country within 180 calendar days, the importer may reclaim 100% of the excise paid (Article 189, part 8). A transit number plate for export costs GEL 150. This makes Georgia a workable staging point for motorcycles travelling on to neighbouring countries.

Where the bike comes from and how we calculate

We source motorcycles only from the Canadian market — new or clean used, from our warehouses in Toronto and Montreal. No auction lots and no machines rebuilt after accidents: for Georgian excise the documented year of manufacture matters, and for the owner a transparent history does. How the import itself works is described in our guide how to import a Harley from Canada.

We do not publish vehicle prices. For any model from our motorcycle catalogue we prepare an estimate before purchase: excise by year of manufacture, fees and shipping. For a rough first figure, use the calculator.

Rates are current as of October 2026 under the Tax Code of Georgia (consolidated 30.09.2026) and the Law on Service Agency fees (consolidated 25.06.2026). The final calculation is made on the date the customs declaration is registered.