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There are many cases where a Georgian legislation make exemptions on legal person and individuals, in this topic i want to inform travelers who are crossing the borders of Georgia, that Georgian legislation makes exemption on import tax to individuals who are carrying the goods with them:
-import of the goods one time per day mentiond bellow  ("02, 04, 06−12, 15−21"  and "302−0307, 2201−2202") under the code HS codes, and the value of this goods must not be higher than 500 Gel (=280-290$), must not be heavy than 30 Kg and the purpose of the products must not be economic activity.
-import of the goods one time per 30 days mentiond bellow  ("28-97") under the code HS codes, and the value of this goods must not be higher than 500 Gel (=280-290$), must not be heavy than 30 Kg and the purpose of the products must not be economic activity.
-by the aircraft one time  per day and by the other transport one time in 30 days, 400 piece of cigarette or 50 piece of cigars  or 50 piece of cigarilas or 250 Gr tobacco raw materials, also 4 litre of any alcohol product.
E.T.C there are also exemptions for persons or families who are going to live in  Georgia  and many other cases. if someone is intereseted in particular case aske me. Thanks