Guyana

Guyana Commercial Imports

General Requirements using ASYCUDA World Portal

Purpose: For the processing of shipments that are Commercial Imports for home use. The importer can submit a copy of the e-SAD along with all supporting documentation to the Examination Officer.

Procedure for Import

1. The declarant submits an IM4 declaration (must ensure all items with correct commodity code and CIF are assigned correctly).
2. The system calculates the total duties payable.
3. The declarant pays the total duties and taxes (online or at cashier).
4. The system payment triggers the selectivity lane assignment and assigns Office(s) and Proper Officer(s).
5. The Proper Officer(s) completes task according to lane selection (review of documents).
6. The Proper Officer examines if selected for examination and releases the shipment.
7. The Wharfinger/Custodian prepares an Exit Note.
8. The Patrol Officer acknowledges the Exit Note.

General Requirements using the Legacy System

Requirements for commercial imports will vary depending on the type(s) of imports:

1. Bill of Lading (BOL) / Airway Bill with the Freight Certified Stamp
2. Original invoice with the Company’s stamp or signature; certified invoice
3. Form C21
4. Certificate from the Pesticide, Toxic and Chemicals Control Department (required for chemicals)
5. Import Licence Certificate from the Ministry of Trade (required for pharmaceuticals and cosmetics)
6. For reconditioned motor vehicles: the cancelled registration from the company or individual (not required for new vehicles)
7. Freight Certified Airway Bill or Delivery Order
8. Bills or receipts (original)
9. Form C32A or C32B
10. Worksheet
11. For CARICOM goods: a CARICOM Certificate of Origin
12. CG letter for exempted items (where applicable)

Procedure for Lodging and Processing of Customs Declarations

1. The importer, consignee, broker, or agent lodges documents at the Customs Lodging Area, GRA Headquarters for vetting.
2. If documents are in order, a Lodgment Number is issued. If not, they are returned for correction.
3. The entry is processed (usually in 1 day, up to 3–5 days for larger shipments).
4. If payment exceeds G$30,000, an Assessment Notice is issued and must be paid at the Cashier. Official receipts and entry copies are then provided.
5. At the Transit Shed, the importer presents the entry to the shipping agent.
6. The shipping agent reviews the documents and forwards them to the Officer-in-Charge, who authorises release and examination.
7. Customs compares goods with invoice (risk profiling used, not 100% inspections).
8. Random checks may be conducted per TRIPS criteria.
9. After inspection (if required), goods are released and documents stamped.

📄 Download Forms: C32A Form | C32B Form

Guyana Forestry Products Imports

Supplies of locally produced sand, stones, concrete blocks, plywood, logs and lumber of a type and quality used in construction and housing are Zero-rated. (Section 17 – as contained in Schedule 1 to the Value-Added Tax Act, Cap 81:05)

Requirements for Zero-Rating

• They must be locally produced
• Must be lumber or similar to lumber
• Must be used for construction

It is important to note that:

• Logs are also eligible for zero-rating once used for construction
• Piles and posts used in construction will also be zero-rated

Guyana General Items Prohibited Imports

The following items are prohibited from importation into Guyana:

1. A base or counterfeit coin of any country
2. Coin legally current in Guyana or any money purporting to be such not being of the established standard weight and fineness
3. Articles of food intended for human consumption declared by the Competent Authority to be unfit for such purposes
4. Indecent or obscene prints, paintings, photographs, books, cards, lithographic or other engravings or any other indecent or obscene articles
5. Infected cattle, sheep or other animals, or carcasses thereof, and hides, skins, horns, hoofs or any other part of cattle or other animals which may be prohibited in order to prevent the introduction or spread of any communicable disease
6. Matches containing white (yellow) phosphorous
7. Goods, which if sold, would be liable to forfeiture under the Merchandise Marks Act
8. Goods manufactured outside Guyana, which whether or not bearing a name or trademark, do not carry in relation to themselves a definite indication of the country in which they were made or produced unless the Commissioner–General, having regard to the nature of such goods and the requirements of any Regulations applicable thereto, deems otherwise
9. Prepared opium and pipes or other utensils for use in connection with the smoking of opium or the preparation of opium for smoking
10. Shaving brushes manufactured in or exported from Japan
11. Fictitious stamps and any die, instrument or materials capable of making any such stamps
12. Goods the importation of which is prohibited by any other Law of Guyana

Note: The Minister of Finance may, from time to time, by order, delete any goods from, or add any goods to the above list.

Become a Broker

All prospective brokers are required to take an examination in order to determine the applicants’ knowledge of Customs and related laws, regulations, and the ability to render valuable service to importers and exporters.

Once qualified, he/she shall be required to give security in such sum as determined by the Commissioner-General, to assure compliance with any pertinent law, regulation, or instruction, or for the protection of the revenue.

Application Criteria

Applicants must meet the following criteria before the GRA gives consideration to their application:

1. Be a Citizen of Guyana, but not an Officer or Employee of the Government of Guyana or the Guyana Revenue Authority (GRA)
2. Be eighteen (18) years of age and older
3. Be of good character

Additional Resources

• List of Registered Brokers
• Administrative and Miscellaneous Customs Fees for Brokers & Agents

Motor Vehicle Duty/Tax Calculation Guide

Scope

The importation of Cars, Vans, Buses, Pickups, and SUVs is subject to Customs Duty and taxes as outlined by the Guyana Revenue Authority (GRA).

Calculation of Customs Duty & Taxes

Motor vehicle importers, dealers, and the public are hereby advised about the approved formula applicable to calculation of Customs Duty and Taxes on motor vehicles four years and older and under four years old.

Note on Vehicle Age

In determining the age of a vehicle, Section 209 of the Customs Regulation defines “four years old” as the period of forty-eight (48) months or four (4) calendar years immediately preceding January 1 in the calendar year of importation.

Flat Rate of Tax

Vehicles four years and older are subject to a Flat Rate of Tax.

Declaration of Particulars

The declaration of particulars for a motor vehicle for the purpose of importation is facilitated via the Automated System for Customs Data (ASYCUDA) World.

Documents required include:

• Bill of Lading
• Invoice
• Applicant’s Taxpayer Identification Number (TIN)
• CG/Tax Exemptions letter (if necessary)
• Cancellation of registration (if necessary)

Importers are advised to utilise the services of a licensed Customhouse broker who is registered in ASYCUDA World to facilitate the process.

Assistance for Public Officials

Public Officials who require assistance with ASYCUDA World for Tax Exemptions purposes can make a request to the Tax Exemptions Helpdesk at 227-6060 ext. 3501.

Motor Vehicle Calculator

Visit the Motor Vehicle Calculator for assistance in calculating the duty and taxes on imported motor vehicles.

Guyana Imported Personal Effects

Personal effects include barrels, boxes, packages and parcels containing non-commercial items sent by air or sea through any recognised shipping agency.

Steps for Importing Personal Effects

Individuals clearing any personal effect will be required to do so utilising the Form C73 for personal effects not exceeding the value of US$500.00. The Customs Officer may determine that a Form C72 must be used depending on the classification of the item even if the value is less than US$500.00.

Once notified that their cargo has arrived via a NOTICE from a Shipping Agency, individuals must:

• Present your NOTICE and a valid form of Identification to the Shipping Agent.
• Proceed to the Brokerage Section where the Clerk prepares the Customs declaration (Form C73 or C72). With ASYCUDA World, the Simplified Declaration (IMS4) has replaced the current C73.
• Pay the Brokerage Fee, then proceed to the Bond and submit documents to the Bond Supervisor for a Customs inspection/examination.
• The Customs Officer examines the cargo and specifies any duties/taxes payable. Payment must then be made at the Customs Cashier.
• After payment, a Cart Note is issued and the cargo is released by Customs.
• Finally, return to the Bond Supervisor with the release document to uplift your cargo.

Rates for Clearance of Personal Effects in Boxes/Cartons

BOXES / CARTONS	NEW RATES (GYD)
Extra Large / Bin Boxes	$4,000
Large	$3,000
Medium	$2,500
Average	$2,000
Small	$1,500

Note:

1. When selected for examination and items are found to be of commercial quantities, the applicable rates of taxes in the Customs Tariffs will apply.
2. Persons are still required to submit the relevant supporting documents when clearing personal effects.
3. The GRA reserves the right to randomly select goods for further examination.

Guyana Imports

The processing of cargo is done by the importer/Customhouse Broker using the Automated System for Customs Data (ASYCUDA) World. Importers/Customhouse Brokers are therefore required to log in to the system to complete an electronic Single Administrative Document (eSAD) and attach all required supporting documents such as the invoice, bill of lading/waybill, tax exemption letter/CG Letter, import licence, CARICOM Certificate of Origin, etc.

In some cases, the importer/customhouse broker may be required to upload a C32A form in ASYCUDA World if the value of the item is disputed by Customs. This often occurs if an invoice submitted is false or the item is undervalued. The C32A represents an oath by the importer/customhouse broker that the value submitted is true and correct.

However, if Customs is still not satisfied, a C32B is prepared in ASYCUDA to declare the change of value and the new amount in taxes to be paid. The law authorizes Customs to use its discretionary powers to make changes to any value, provided there is sufficient reason.

Mandatory Documents for Importation

• Bill of Lading (BOL) / Airway Bill
• Invoice
• Electronic Single Administrative Document (eSAD) in ASYCUDA
• Taxpayer Identification Number (TIN)
• Permits or licences (if applicable)
• Other supporting documents (for valuation)

Restricted Imports

The following goods are restricted and may only be imported under special conditions:

1. Arms and Ammunition (except with written permission of the Commissioner of Police)
2. Cocaine, heroin, cannabis sativa (Indian hemp/bhang), cannabis indica, choras, or any preparation or mixture thereof (except under licence of the Chief Medical Officer)
3. Goods bearing designs imitating currency, bank notes, or coins unless approved by the Commissioner-General
4. Spirits and wine (with exceptions for liqueurs, cordials, perfumed spirits, medical spirits) unless imported in quantities and containers as prescribed
5. Tobacco products (tobacco, cigars, cigarillos, cigarettes) unless imported in specified quantities and packaging
6. Tobacco extracts, essences, or other concentrations of tobacco, or stalks/stalk flour, except under conditions approved by the Commissioner-General and the Minister
7. Goods regulated by any other Law of Guyana (must comply with that law)
8. Exotic species of fish (require licence from the Chief Agriculture Officer)
9. Cinematographic films (under Section 2 of the Cinematographic Act) unless examined and approved by the Minister responsible for public safety and order
10. Any printed matter considered by the Minister responsible for public safety and order to be prejudicial to defence, public safety, or public order

Reference: Section 43 of the Customs Act, Chapter 82:01 and Schedule II of the Schedules made under the Customs Act.

List of Zero-Rated Capital Equipment & Machinery Imports

The Guyana Revenue Authority (GRA) informs importers and brokers that a list of Capital Equipment and Machinery for Agriculture, Mining, Construction, Forestry, and Manufacturing has been Zero Rated for Value Added Tax (VAT). This means that once the HS or Commodity Code associated with the item is utilised, there is no need to attach an exemption letter from the Commissioner General on the customs declaration.

The full list of Capital Equipment and Machinery along with their Commodity Codes is available via the PDF link below:

Download Zero-Rated Capital Equipment & Machinery List (PDF)

Tariff Specification Code Finder (TSCs)

The Guyana Revenue Authority (GRA) has launched its ASYCUDA Valuation Module in a phased approach, commencing with motor vehicles. This is done by means of Tariff Specification Codes (TSCs) to link the particulars of the vehicle in ASYCUDA. These TSCs are referenced in the eSAD in ASYCUDA World.

To avoid unnecessary delays and assist with smooth processing of declarations, importers, brokers, auto dealers, etc., are advised to consult the TSC Vehicle Finder to verify whether a TSC has been created for the vehicle being imported.

If no TSC is found, electronic copies of the following documents must be submitted by email at least one (1) week prior to the arrival of the vessel:

• Bill of Lading
• Invoice
• Vehicle Title/Registration
• Export Certificate

Submit to: customstradepolicy@gra.gov.gy
Failure to submit in a timely manner may result in undue delays.

Access TSC Vehicle Finder (PDF)