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Excise TaxImportsTrendsPolicy

The Six-Year Window

Euro-5 blocks the bottom, the excise cliff penalizes the middle — the importable ICE car now lives in a narrow band.

AutoBridge Research Team4 min read
Pre-2013 stock
3,256 listings
Legacy domestic only — Euro-5 blocks re-import; median ask $4,500
2013–2019 band
13,567 listings
Largest cohort; 4.5 GEL/cc excise applies; median ask $9,000
2020+ arrivals
12,107 listings
generally 1.5 GEL/cc (legal age is build/first-registration date; MY is a proxy); 25% cleared; median ask $17,000
Market median ask
$12,000
Across all active listings, 2026-06-22

Two stacked filters, one narrow lane

Georgia's used-car import market has been reshaped by two regulatory instruments operating simultaneously. The Euro-5 emissions standard, in force since 2024, prohibits the fresh import of vehicles manufactured before 2013. The excise law (Law N1477-VMS-XIMP, effective 2026-04-02) then splits what remains into two cost regimes: cars older than six years bear a rate of 4.5 GEL/cc, while cars six years old or newer are taxed at 1.5 GEL/cc. Together, these filters compress what was once a broad import funnel into a band of roughly six model years.

The compression is not merely regulatory abstraction. It shows up directly in active listing data. Of the three model-year cohorts visible in the AutoBridge dataset as of 2026-06-22, each occupies a distinct position in terms of volume, price, and market liquidity — and the picture they form is a staircase with a sharp step at every threshold.

The pre-2013 floor: legacy stock only

The 3,256 listings from before 2013 are not importable under current law. They represent domestic vehicles that arrived before the Euro-5 block took effect — stock that circulates within Georgia but cannot be replenished through new imports. The market has largely absorbed what it can of this cohort: 91.6% of listed units are already cleared, and the median asking price sits at $4,500.

That combination — high clearance rate, low price — reflects a market working through residual supply with no new inflow. As these vehicles age further and depreciate or exit the fleet, the sub-$5,000 segment will thin rather than refill. For buyers seeking the cheapest possible entry point, this is a shrinking pool with no import pipeline behind it.

The 2013-2019 band: the largest cohort, the heaviest tax

At 13,567 listings, the 2013-2019 model-year band is the single largest cohort in the active dataset. It is also the cohort now subject to the punitive 4.5 GEL/cc excise rate. For a mid-size sedan with a 2.0-litre engine (approximately 2,000 cc), that translates to 9,000 GEL in excise alone — roughly $3,408 at today's rate of 2.641 GEL per dollar — before accounting for customs duties, VAT, or logistics.

The median ask in this band is $9,000. That figure represents the vehicle price on the listing, not the landed cost to the importer. A buyer acquiring a 2016 model at the median ask and clearing it through customs at 4.5 GEL/cc is looking at total acquisition costs that push well above $12,000 for average-displacement vehicles. Cleared share stands at 48.1% — roughly half this stock has moved, meaning the market is active but not saturated. The high volume reflects both existing domestic inventory and continued arrivals from regional markets, where these cars remain plentiful and affordable to source.

The 2020+ lane: the preferred rate, the premium price

Cars from 2020 onwards — using model year as a practical proxy for the law's age test, which is legally set by production or first-registration date rather than MY — generally qualify for the 1.5 GEL/cc excise rate, one-third of what the older cohort pays. On the same 2,000 cc example, the excise bill drops to 3,000 GEL (approximately $1,136). That difference is meaningful enough to influence sourcing decisions at the importer level, and the data suggests a significant volume of fresh stock has been directed toward this band.

The 12,107 listings in this cohort trail the 2013-2019 band only slightly in volume. But cleared share is just 25.0%, indicating that a large proportion of this stock is still in transit or recently arrived and not yet absorbed by end buyers. The median ask is $17,000 — nearly twice the overall dataset median of $12,000, and nearly four times the pre-2013 median. The favorable excise rate is real, but it applies to vehicles that were simply more expensive to source to begin with.

The price staircase and its implications

The three bands form a clear price staircase: $4,500 (pre-2013, importable only domestically), $9,000 (2013-2019, heavy excise), $17,000 (2020+, light excise). Each step reflects a combination of vehicle age, source market pricing, and the excise structure. The gap between the bottom two bands is $4,500; the gap between the middle and top bands is $8,000.

For dealers and importers, the arithmetic is uncomfortable in the middle. The 2013-2019 band offers volume and relatively accessible source prices, but the excise burden is substantial. The 2020+ band offers a lighter tax regime but requires capital to acquire newer stock. The sub-$10,000 importable car — the segment that historically served first-time buyers and price-sensitive households — has effectively disappeared from the fresh-import pipeline.

What the funnel looks like going forward

The importable ICE window is not closing — but it is moving upward in price and narrowing in model-year range. Each year that passes, more of the 2013-2019 cohort ages beyond six years without leaving the heavy-excise bracket (those cars are already there), and the practical floor of the 1.5 GEL/cc lane shifts to 2021 and eventually 2022. Importers who sourced heavily into 2013-2019 stock are now competing on a high-cost basis; those who pivoted to 2020+ stock earlier face better excise economics but higher capital requirements.

The cleared-share differential tells the underlying story: 91.6% clearance below 2013, 48.1% in the middle band, 25.0% at the top. Liquidity decreases as price rises and stock freshness increases. The market is not oversupplied — but it is in the early stages of digesting a structurally more expensive import funnel.

Methodology

Data Source

AutoBridge active-listing snapshot as of 2026-06-22, segmented by model-year band: pre-2013 (3,256 listings), 2013-2019 (13,567 listings), 2020+ (12,107 listings) · Median ask figures per band: $4,500 / $9,000 / $17,000; overall active median $12,000 · Cleared-share figures per band: 91.6% / 48.1% / 25.0% · Excise rates from Law N1477-VMS-XIMP (effective 2026-04-02): 4.5 GEL/cc for vehicles over 6 years, 1.5 GEL/cc for vehicles 6 years or newer · Euro-5 pre-2013 import block in force since 2024 · USD/GEL rate of 2.641 used for all GEL-to-USD conversions (2026-06-22) · Derived GEL cost examples use a representative 2,000 cc engine displacement; actual costs vary by displacement, vehicle class, and duty bracket · Caveat: model year is used as a proxy for the law's age threshold, which is legally defined by production / first-registration date, not model year; a vehicle's MY and its excise age bracket can differ at the margin. Cleared-share is a snapshot metric; transit stock in the 2020+ band may move clearance figures materially within weeks. The three model-year bands cover 28,930 listings; the remaining 77 of the 29,007 active total carry no usable model year and are excluded from the band breakdown.

Sample Size

Over 128,000 unique listings published since January 1, 2026.

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