A snowmobile is a niche vehicle in Georgia, and it is fairer to say so up front: the Code says a good deal about import taxes and almost nothing about registration and licensing. Below is what primary sources confirm, and what we check separately for each machine.
Where the snow is and how many people it draws
The country's main ski resorts are Gudauri and Bakuriani. The latest official visitor figures we could find relate to the 2021 season: counting passes through SKIDATA lift gates, the Ministry of Economy recorded 83,055 visitors in Gudauri, 35,166 in Bakuriani and 134,183 across all four state resorts. These figures are old; we found no fresh official statistics for 2025–26.
The 2025–26 season in Bakuriani ran as follows: the Kokhta area opened on 20 December 2025, Didveli and Mitarbi on 27 December, and closing was expected on 29 March 2026. The practical takeaway is simple: a snowmobile meant to work from the start of the season should be ordered with the aim of clearing customs before December.
The snowmobile is named in the Code directly
Vehicles specially designed for travelling on snow are classified under subheading 8703 10. The Georgian national code 8703 10 110 00 is named directly in Article 173 of the Tax Code (sub-paragraph m) — in the list of VAT-exempt imports. Sub-paragraph g, which exempts the whole of heading 8703, leads to the same result. So the standard 18% VAT is not charged on importing a snowmobile — one of the few points beyond doubt.
Excise and duty by the letter of the law
Belonging to heading 8703 brings two charges that Georgia set for passenger cars:
- excise under Article 188 (parts 12–13), as amended by Law No 1477 with effect from 2 April 2026: GEL 1.5 per 1 cc for vehicles up to 6 years old and GEL 4.5 per 1 cc for vehicles older than 6 years;
- import duty under Article 197 (part 6): GEL 0.05 per 1 cc plus 5% of that amount for each year of operation.
The excise provision has no carve-out for 8703 10, so by its wording a snowmobile is taxed like a car. We found no published Revenue Service practice for snowmobiles specifically and confirm it with a broker before purchase.
Example arithmetic for a new snowmobile with an 849 cc engine: excise GEL 1,273.5 and duty GEL 42.45. The same machine older than six years would pay GEL 3,820.5 in excise. For used equipment, the six-year line is the main guide when choosing.
All charges in one table
| Charge | 2026 rate | Source |
|---|---|---|
| HS code | 8703 10; national code 8703 10 110 00 | Tax Code of Georgia, Art. 173(m) |
| Customs duty | GEL 0.05 per 1 cc + 5% of that amount per year of operation | Tax Code of Georgia, Art. 197(6) |
| Import VAT | exempt (Art. 173, sub-paras. g and m) | Tax Code of Georgia, Art. 173 (as of 30.09.2026) |
| Excise | GEL 1.5/cc (0–6 years), GEL 4.5/cc (over 6 years); practice for snowmobiles confirmed per unit | Tax Code of Georgia, Art. 188(12)–(13) |
| Recycling / eco fee | not provided for in the Code articles reviewed; confirmed in the estimate | Tax Code of Georgia |
| Registration fees | no rule on snowmobile registration found; checked with the MIA Service Agency | Law on Service Agency fees |
| Refund on export within 180 days | 100% of excise and 100% of duty | Tax Code of Georgia, Arts. 189(8), 198(3) |
The Revenue Service customs-clearance fee is set by Government Resolution No 96 of 30.03.2010; we state its current amount in the estimate.
Electric snowmobiles
Our stock includes the Expedition Electric and the Grand Touring Electric with the Rotax E-Power motor. Article 194 of the Code (sub-paragraph k) exempts left-hand-drive electric vehicles under heading 8703 from excise. The Code does not say whether this wording covers a snowmobile, and we found no practice. If the answer turns out to be yes, an electric snowmobile is imported free of both excise and VAT, so for such a machine this is the first question we put to the broker.
Registration and licence: an open question
We found no Georgian rule expressly requiring a snowmobile to be registered with the MIA Service Agency, and no licence-category requirement for it. We will not fill that gap with guesses. Before the deal we request the Service Agency's position on the specific model. If you plan to ride within a resort, agree the terms of snowmobile use with the resort operator in advance as well.
Which Ski-Doo to choose
- Deep snow and steep slopes — the Summit on the REV Gen5 platform with a 154–165″ track, and the Freeride with the Rotax 850 E-TEC Turbo R at up to 180 hp.
- Trail plus off-trail — Backcountry with a 146″ track and Renegade with a 137″ track.
- Touring two-up — Grand Touring with the four-stroke Rotax 900 ACE Turbo R or 600.
- Work: towing, supply, maintenance — Skandic with a wide 20-inch track and Expedition with a 154″ track.
- A first snowmobile — MXZ NEO and Summit NEO with the Rotax 600 EFI; for children, the MXZ 200.
Since excise and duty are charged per cubic centimetre, a version with a smaller engine costs less to import; we take the exact displacement from the documents of the chosen version. Why we source snowmobiles in Canada is explained in our piece on Ski-Doo snowmobiles from Canada.
Transit through Georgia
If the snowmobile travels on through Georgia, for example to Armenia, the 180-day rule helps: on export within that period after release for free circulation, the importer may reclaim 100% of the excise (Article 189, part 8) and 100% of the duty (Article 198, part 3) — both provisions cover heading 8703. The other rules for importing into the country are in our article on car customs clearance from Canada to Georgia.
How we work
Only the Canadian market, only new and clean used snowmobiles, no auctions. We do not publish prices: choose a model in our snowmobile catalogue and we will calculate the estimate — excise, duty, fees and shipping — before purchase, flagging separately the points that depend on the position of Georgian authorities. You can submit a request on the order page.
Rates are current as of October 2026 under the Tax Code of Georgia (consolidated 30.09.2026). Whether the heading 8703 excise applies to snowmobiles, and how they are registered, are confirmed for the specific machine before the deal.