Temporary importation procedures allow for the use of foreign goods imported into the customs territory of Georgia for return in an unaltered state, with total or partial exemption from import charges (except for customs duties) and without being subjected to trade policy measures for a certain period, except for changes due to wear and tear, and losses due to normal conditions of transportation or storage.

The period during which goods may remain under the temporary importation procedure shall not exceed two years.  The Revenue Service of the Ministry of Finance of Georgia may, however, provide for different time limits for certain types of goods.