There is an account as of July 2016 from an Australian blogger, Nick of Pineapple Explorer, and his Ukranian friend crossing at Verkhniy Lars in a Georgian car, with photos to back it up. It reportedly took them 12 hours to cross (waiting in line from 4am to 4pm) in high-season.
I have an updated answer to this question as of today the 12th of April 2012. A Polish traveller at my hostel in Tbilisi tells me that foreigners from various countries are now being allowed to cross the Georgia/Russia border in both directions at Verchniy Lars.
Apparently a Russian law or rule or regulation was recently repealed and there had not been a restriction on this border crossing at the Georgian side.
I’ll try to include a link if I can find one.
It’s illegal (although you CAN get from Georgia to Abkhazia and you CAN get from Abkhazia to Russia, but you’ll almost certainly be arrested if you try to re-enter Georgia having entered from Abkhazia from Russia, although from the experience of friends going Georgia-Abkhazia-Georgia is doable and seemingly tacitly approved by both Georgian and Abkhaz authorities).
However, you CAN exit Georgia via Sarpi into Turkey (only a few hours’ bus journey – maybe 4-5 IIRC) and then take the boat from Trabzon in Turkey to Sochi in Russia.
I just met a friend yesterday who came back from a journey to Georgia. He wanted also to cross the border to Russia but it wasn’t possible. They told him it is only allowed for Russian and Georgian citizens.
Don’t know if they told him wrong facts, but afaik the border is closed.
There is single point to cross border between Georgia and Russia: Verchniy Lars. It is open for the cars since March 1, 2010. Note that you have to get the Georgian and Russian visas to cross the border.
You can’t cross the Georgian border from South Ossetia or Abkhazia territories! It is criminal in the Georgia, and you can get problems there.
Update:
According to this information, all you need to cross the border, is:
Also, there is a stats from various sites that there were some non-Russians and non-Georgians who cross the border.
Credit:stackoverflow.com‘