Moving from the UK to Georgia (2026): Complete Guide

Relocating from the United Kingdom to Georgia (the Caucasus country, not the US state) means managing two separate government systems: HM Revenue & Customs (HMRC) and Border Force on the export side, and Georgia’s Revenue Service, the Public Service Development Agency, and the National Food Agency on the import side. This guide is written for a UK resident — British national or long-term UK resident of any nationality — planning a household move to Georgia, and it covers both halves of the corridor: what you must do before you leave the UK, and what happens when your shipment and your paperwork arrive in Georgia. A short section at the end covers the reverse move, Georgia back to the UK.

Key takeaways

• UK citizens can enter Georgia visa-free and stay up to 365 days per entry, confirmed by name on Georgia’s official list of visa-exempt nationalities (matsne.gov.ge — list of countries exempt from visa requirements) — but a longer stay requires a Georgian residence permit issued through the Public Service Development Agency.
• Since 1 January 2026, every visitor entering Georgia — visa-free or not — must hold health and accident insurance covering the full stay, with a minimum sum insured of 30,000 GEL, under Article 12 of the Law of Georgia on Tourism. Check this before you fly; it is a new, binding entry requirement, not a recommendation.
• Before leaving, you must tell HMRC you’re going: either through the online/paper P85 form if you’re not in Self Assessment, or via the residence pages of your Self Assessment return.
• Your actual UK tax-residence status is decided by the Statutory Residence Test (RDR3), not by the P85 itself — see gov.uk: tax if you leave the UK to live abroad.
• Exporting your possessions from Great Britain requires an export declaration through HMRC’s Customs Declaration Service (CDS), and normally a GB EORI number if you or your shipper is the exporter of record (gov.uk: export goods from the UK, gov.uk: get an EORI number).
• Carrying £10,000 or more in cash (or equivalent) out of the UK must be declared to Border Force before travel (gov.uk: take cash in and out of the UK).
• Georgia requires all imported goods to be declared through the Revenue Service’s electronic customs system; used household effects tied to a change of residence are covered by exemption rules that historically apply most straightforwardly to Georgian citizens/returning residents, so foreign nationals should confirm treatment in advance with the Revenue Service of Georgia or a licensed customs broker (Customs Code of Georgia).
• Pets need a microchip, rabies vaccination and veterinary health documentation on both ends of the journey — rules are set by Defra/APHA for export from Great Britain and by Georgia’s National Food Agency for import (gov.uk: taking your pet abroad).
• Deregister from your GP practice before you go so the NHS can update your record (NHS: planning your healthcare abroad).

1. Your Georgian immigration status decides your customs treatment

Everything downstream — how your shipment is taxed, whether you can register a car, whether the "returning resident" duty exemption applies — flows from your legal status in Georgia. UK passport holders enter visa-free and may remain up to 365 days per entry; the United Kingdom (with its overseas territories and crown dependencies) is listed by name on Georgia’s official register of visa-exempt nationalities, alongside the "one full year" stay rule (matsne.gov.ge). Since 1 January 2026, this visa-free entry also comes with a new precondition: every visitor, regardless of nationality or visa status, must carry health and accident insurance valid for the whole stay, with a minimum sum insured of 30,000 GEL, under Article 12 of Georgia’s Law on Tourism and its implementing rules — confirm your policy meets this before departure, ideally in English or Georgian and in a form you can present at the border. Visa-free entry is also not the same as legal residence for tax or customs purposes. If you intend to live in Georgia longer-term, work, invest, or bring a full household shipment in under favourable terms, you should apply for a residence permit through the Public Service Development Agency (SDA), either in person at a Public Service Hall or online through the agency’s own portal (sda.gov.ge). Whether you arrive as a visa-free visitor, a residence-permit holder, or (if applicable) a Georgian citizen returning from abroad materially changes which customs exemptions your shipment can claim — sort this out before your container leaves the UK, not after it lands in Poti.

2. The UK export side: HMRC, deregistration and your tax exit

Customs authority. HM Revenue & Customs (HMRC) is the UK’s customs authority and administers exports from Great Britain. Any goods leaving Great Britain for a non-UK destination — including a full household shipment — require an export declaration lodged through HMRC’s Customs Declaration Service (CDS), which fully replaced the old CHIEF/National Export System platform. You (or, in practice, your moving company or freight forwarder acting as your agent) will generally need a GB EORI number to be named as exporter of record (gov.uk: export goods from the UK, gov.uk: get an EORI number). There is no blanket small-shipment exemption from making a declaration; a reputable mover or customs agent normally handles the CDS filing on your behalf as part of the move.

Deregistering as a resident. Before you go: tell your GP practice you’re moving abroad permanently so you and your family are removed from the NHS patient register (NHS: planning your healthcare abroad). There is no single "national deregistration" form in the UK — you notify each authority (GP, council for council tax, electoral roll, etc.) separately.

Tax exit. You must tell HMRC you’re leaving. If you’re taxed under PAYE and don’t file Self Assessment, submit the P85 form (online, or by post with Parts 2 and 3 of your P45). If you already file Self Assessment, you instead declare your departure through the residence section of your return rather than the P85. Filing a P85 does not, by itself, make you non-UK tax resident — your actual residence status for the tax year is determined by the Statutory Residence Test, which weighs days spent in the UK and your UK "ties," and can apply split-year treatment to the tax year you leave in (gov.uk: tax if you leave the UK to live abroad).

Cash. If you or your household are travelling out of the UK carrying £10,000 or more in cash (notes, coins, bearer bonds, travellers’ cheques — combined across a travelling family), it must be declared to Border Force online or by phone up to 72 hours before travel, or in person at the border (gov.uk: take cash in and out of the UK).

3. Ports and transit — UK export routes to Georgia

Sea freight for a UK–Georgia household move typically originates from a major container port — most commonly Felixstowe or Southampton — and moves via a Mediterranean or Black Sea transshipment hub (commonly Istanbul or a similar regional hub) before final discharge at Poti or Batumi, Georgia’s two main Black Sea ports. Air freight or accompanied baggage routes through Heathrow, Gatwick or Manchester to Tbilisi International Airport.

These transit times are freight-industry planning estimates, not official published figures, and vary by carrier, season and transshipment schedule:

• Sea freight (groupage or FCL), Felixstowe/Southampton to Poti/Batumi: roughly 4–7 weeks port-to-port, plus origin/destination customs handling.
• Air freight, UK to Tbilisi: typically 1–2 weeks including consolidation.
• Road/multimodal via Turkey: often 3–5 weeks, depending on ferry and border-crossing schedules.

Always confirm current transit times with your mover — Black Sea routing schedules change more often than Western European lanes.

4. The Georgia import side: customs declaration and process

Georgia’s customs authority is the Revenue Service, operating under the Customs Code of Georgia. Declarations are filed electronically through the Revenue Service’s ASYCUDA World-based system, accessible via the rs.ge portal; nearly all household-goods shipments are declared this way, either by you (once registered) or, far more commonly for a household move, by a licensed customs broker or your moving company acting on your behalf.

Two important points to confirm before shipping, ideally with the Revenue Service or a broker, since eligibility depends on your specific status:

• Returning-resident exemption. The Revenue Service’s own customs guidance describes an import-duty exemption of up to 15,000 GEL in value on personal-use household goods (excluding vehicles, excisable goods and food products) for a Georgian citizen who has lived abroad for more than six months and is returning (Revenue Service customs brochure: exemption from import duties and declaring). As written, this exemption is framed around Georgian citizenship, not foreign nationals with a residence permit — treat the 15,000 GEL figure as indicative rather than guaranteed for your situation.
• Foreign nationals relocating for the first time. If you’re a UK national moving to Georgia without prior Georgian residence, your household-goods shipment will normally still need a full customs declaration; whether reduced duty/VAT treatment applies typically depends on holding (or having applied for) a Georgian residence permit through the Public Service Development Agency. Get this confirmed against your specific residence status before the shipment departs the UK.

If you are a foreign citizen and someone else is receiving the shipment in Georgia on your behalf, expect to need a notarised power of attorney, and the consignee’s Georgian address and Revenue Service VAT/taxpayer registration where applicable.

5. Pets

Exporting from Great Britain. Dogs, cats and ferrets must be microchipped and vaccinated against rabies (vaccination at least 21 days before travel if it’s a first/lapsed vaccination), and you must check the specific entry requirements of the destination country before travelling — non-EU destinations like Georgia are not covered by the EU pet passport/AHC scheme used for EU travel (gov.uk: taking your pet abroad).

Importing into Georgia. Companion-animal imports fall under veterinary control administered by Georgia’s National Food Agency, which issues the import permit. Published processing tiers run from 20 working days at standard cost, through 5 working days for a mid-tier fee, down to 1 working day if you pay the top expedited fee — check current fee amounts on the agency’s site, as these change. Pets accompanying their owner are generally treated differently from unaccompanied cargo pet shipments, which need the import permit arranged in advance. Confirm current rabies-titre, health-certificate and microchip requirements directly with the National Food Agency or a Georgian import agent well before travel, since requirements and permit lead times can change.

6. Vehicles, money and things people forget

Vehicles. Importing a car into Georgia attracts import duty (on CIF value), 18% VAT, and an engine-capacity-based excise tax under Georgia’s Tax Code. From 2 April 2026, Georgia moved to a steeper two-tier excise structure: roughly GEL 1.5 per cubic centimetre of engine capacity for cars up to six years old, rising to roughly GEL 4.5 per cc for cars over six years old — and, critically for a UK move, right-hand-drive vehicles are charged at triple the applicable base excise rate (Tax Code of Georgia). For a typical UK right-hand-drive family car, this combination makes shipping it to Georgia expensive enough that it is very often cheaper to sell in the UK and buy a left-hand-drive car locally — get a landed-cost estimate from the Revenue Service or a broker before you decide.

Money. Declare cash over £10,000 leaving the UK (gov.uk); on the Georgian side, cash, cheques and securities above 30,000 GEL (or foreign-currency equivalent) brought into or taken out of Georgia must be declared to the Revenue Service, under Georgia’s anti-money-laundering law (Law of Georgia on Facilitating the Prevention of Money Laundering and the Financing of Terrorism).

What people forget. Deregistering from your UK GP (NHS); confirming whether you need split-year tax treatment for the year you leave; buying entry insurance that meets Georgia’s 30,000 GEL minimum before you fly; sorting a Georgian residence permit application (SDA processing times vary by permit type, commonly weeks rather than days, with faster expedited options for a fee) if you intend to stay past your 365-day visa-free window; and getting your pet’s paperwork started 3+ weeks before travel because of the rabies-vaccination waiting period.

How Flyto handles your UK to Georgia move

Flyto runs its own offices, warehouses, crews and vehicles across Northern, Central and Southern Europe, so the UK collection and European transit legs of your move are handled by our in-house teams wherever our network reaches. For the final Black Sea leg and destination clearance in Georgia, we work through a carefully vetted network of partner carriers and customs brokers, plus trusted local partners on the ground in Georgia, so your shipment gets specialist local handling exactly where it matters — without you having to coordinate multiple companies yourself.

Frequently asked questions

Do I need a visa to move to Georgia from the UK?
No visa is required for entry — UK passport holders can enter visa-free and stay up to 365 days per visit, confirmed on Georgia’s official list of visa-exempt countries (matsne.gov.ge). Since 1 January 2026 you also need entry insurance covering at least 30,000 GEL. For a longer-term move you’ll want a residence permit from the Public Service Development Agency.

Do I automatically stop being a UK tax resident when I move?
No. Filing a P85 tells HMRC you’ve left, but your actual residence status is worked out under the Statutory Residence Test, based on days spent in the UK and your UK ties.

Will my household goods be duty-free entering Georgia?
It depends on your residence status. An exemption of up to 15,000 GEL exists for Georgian citizens re-establishing residence after living abroad more than six months, but a first-time move by a foreign national should be checked with the Revenue Service or a customs broker before shipping.

Can I bring my dog or cat to Georgia?
Yes, with a microchip, valid rabies vaccination and the correct veterinary documentation, per requirements set by Georgia’s National Food Agency and UK export rules on gov.uk. Start the process at least three weeks ahead.

Is it worth shipping my car to Georgia?
Often not, especially for right-hand-drive UK cars. Import duty, 18% VAT and Georgia’s 2026 engine-capacity excise tax (which triples for right-hand-drive vehicles, and rises further for cars over six years old) can add up to more than the car is worth — get a landed-cost quote first.

What happens if I later move back from Georgia to the UK?
You may qualify for Transfer of Residence (ToR) relief, which lets you bring personal belongings and household goods into the UK without customs duty or import VAT if you’ve lived abroad for at least 12 consecutive months and apply before/around your move (gov.uk: transfer of residence to Great Britain).

Sources

1. gov.uk — Get your Income Tax right if you’re leaving the UK (P85)
2. gov.uk — Tax if you leave the UK to live abroad
3. gov.uk — RDR3: Statutory Residence Test (SRT) guidance notes
4. gov.uk — Export goods from the UK: step by step
5. gov.uk — Get an EORI number
6. gov.uk — Take cash in and out of the UK
7. gov.uk — Taking your pet dog, cat or ferret abroad
8. gov.uk — Transfer of residence to Great Britain
9. NHS — Planning your healthcare when living abroad
10. Matsne (Legislative Herald of Georgia) — Customs Code of Georgia
11. Matsne — Law of Georgia on Facilitating the Prevention of Money Laundering and the Financing of Terrorism
12. Matsne — Law of Georgia on Tourism (Article 12: mandatory tourist insurance)
13. Matsne — List of countries whose citizens may enter Georgia without a visa
14. Matsne — Tax Code of Georgia (vehicle import excise rates)
15. Revenue Service of Georgia (rs.ge)
16. Revenue Service of Georgia — customs brochure: exemption of goods from duties and declaring (PDF)
17. Public Service Development Agency of Georgia (sda.gov.ge)
18. Ministry of Foreign Affairs of Georgia — consular portal
19. National Food Agency of Georgia — veterinary control / import permissions