Guyana Customs Clearance and Import Duties: A Guide for Importers

Customs clearance in Guyana is run by the Guyana Revenue Authority (GRA), which processes electronic declarations on ASYCUDA World. Duty follows the CARICOM Common External Tariff at 5% to 20%, with 40% applying only to agricultural products, and 14% VAT is calculated on the CIF value plus import duties. Importers need a Taxpayer Identification Number (TIN) and either file for themselves or use a licensed broker.

Cargo from Miami reaches Georgetown fast, and urgent parts on air freight to Guyana go through the same GRA process as sea cargo. What follows is what the GRA, the licensing ministries and the tax rules require once the freight leg ends.

Guyana Customs at a Glance

How Does Customs Clearance Work in Guyana?

The GRA import page states that cargo is processed by the importer or customhouse broker on the automated system, ASYCUDA World. The sequence:

1. Obtain a TIN. Firms importing into Guyana must register with the GRA for a Taxpayer Identification Number. The TIN is a mandatory field on the declaration.
2. Secure licences and approvals. Import licences, food and drug approvals and other permits must be in hand before shipment.
3. Choose who files. The importer can file for itself, or a licensed broker can file. Both log in to ASYCUDA World.
4. File the eSAD. The filer enters the declaration with attachments: bill of lading or air waybill, invoice, TIN, permits, valuation support and any exemption letter or CARICOM certificate of origin.
5. Valuation review. If Customs disputes the declared value, the filer uploads a C32A, a sworn statement that the value is true and correct. If Customs is still not satisfied, it prepares a C32B in ASYCUDA showing the changed value and new tax amount.
6. Pay. ASYCUDA records the duties and taxes owed and produces a reference number. Payment is made through GBTI or DBL e-banking using that reference, and the GRA is told by email that payment was made.
7. Release. Once payment is confirmed, the cargo is released.

The GRA says ASYCUDA World exists to standardize procedures, strengthen audit trails and speed clearance. The filing role is defined in the glossary entry on customs broker.

Documents Required for Guyana Customs

The GRA lists the mandatory documents as the bill of lading or airway bill, the invoice, the eSAD, the TIN and any applicable permits or licences, together with documents supporting the valuation. The rest depends on the goods:

• Bill of lading (ocean) or air waybill (air); the Country Commercial Guide notes a freight-certified stamp
• Supplier's commercial invoice that supports the declared value
• eSAD declaration in ASYCUDA World
• TIN of the importer
• Import licence certificate from the Ministry of Tourism, Industry and Commerce, where required
• Certificate of origin, including the CARICOM certificate for duty-free regional goods
• Tax exemption or concession letter, where one has been granted
• Certificates of inspection, analysis or free sale for food and related products, and a certificate from the Pesticide and Toxic Chemicals Control Department where applicable

The Country Commercial Guide adds that other documents can be required, so ask the GRA before shipping an unusual commodity.

Guyana Import Duty Rates by Product Category

The U.S. International Trade Administration states that Guyana maintains a CET that ranges from 5% to 20%, with 40% applying only to agricultural products. The HS code sets the exact rate, and the GRA publishes a tariff specification code finder for brokers.

Run the HS lookup before you quote a price.

How to Calculate Import Duty and Taxes in Guyana

The U.S. International Trade Administration states that VAT on imports is calculated on the CIF value plus the sum of import duties, plus other taxes and charges. Excise, where it applies, is assessed on the item's total value on entry, inclusive of freight, insurance, customs duties and fees, and excisable goods also carry VAT. The order is therefore CIF, duty, excise where it applies, then VAT.

Illustrative example (round numbers, not a quote, GYD): CIF value of GYD 1,000,000 on a line at 20%.

• CIF value: GYD 1,000,000
• Import duty at 20%: GYD 200,000
• VAT base (CIF plus duty): GYD 1,200,000
• VAT at 14%: GYD 168,000
• Duty and VAT payable: GYD 368,000

Excisable goods add the excise charge to the VAT base. Beverage importers also pay the environmental tax of about USD 0.05 on each non-returnable metal, plastic, glass or cardboard container.

Importer Registration and Customs Brokers in Guyana

Registration starts with a TIN from the GRA. A business with taxable supplies of GYD 15 million or more over a 12-month period must also register for VAT, according to the Country Commercial Guide.

Brokers must be licensed by the Commissioner-General, according to the GRA brokers page. The licence is renewed every year, costs G$3,000 and runs until December 31 of the issue year. Three groups can deal with Customs without a licence: importers or exporters acting solely on their own behalf, along with their authorized employees; employees of a licensed broker who have been identified to the GRA; and authorized agents of a ship's or aircraft's master or owner. Interworld Freight coordinates with licensed brokers at destination and does not clear cargo in Guyana itself.

Exemptions, Free Zones and Special Regimes in Guyana

The GRA exemptions page states that individuals or businesses can pay little or no duty, VAT or excise in these cases:

• Importing as a manufacturer
• Importing as a pharmacist
• Importing as a large-scale miner
• Holding an investment agreement with the Government of Guyana
• Importing goods needed to complete a government contract
• Government departments and ministries that apply for exemption

The application goes to the Commissioner-General through ASYCUDA World, with invoices, a description of the goods and the applicant's TIN, email and telephone number. Tax concessions for projects of strategic national interest and investments over US$200,000 are requested through GO-Invest, and the GRA grants the waiver.

Guyana permits temporary entry with advance notification to the GRA, registration as standard goods at the port, and a bond; if the goods stay, duties and charges become payable. For excise, the Commissioner General can waive the tax on temporary imports that leave within three months against a deposit. Goods of CARICOM origin enter duty-free with a certificate of origin, and Guyana has no reciprocal free trade agreement with the US. The sources reviewed do not describe free zones.

Import Permits and Licensing Agencies in Guyana

Several bodies issue approvals before cargo ships:

• Ministry of Tourism, Industry and Commerce: import licence certificate.
• Government Analyst Food and Drug Department (GA-FDD): examines and approves free sale, phytosanitary and analysis certificates for food, drugs, cosmetics and medical devices, and accepts certificates from US federal agencies such as the FDA for processed foods and beverages.
• Pesticide and Toxic Chemicals Control Department: certificate for chemicals.
• Ministry of Health: approval for certain health products.
• Ministry of Home Affairs and Commissioner of Police: firearms, and arms and ammunition, which need written permission of the Commissioner of Police.
• Chief Medical Officer: licence for narcotics.

GO-Invest guides investors to the relevant agencies and licences. Approvals from other agencies lengthen import licence processing, so apply early.

Common Customs Delays in Guyana and How to Avoid Them

Six checkpoints cause most of the delays in Guyana.

• No TIN or incomplete registration. The declaration cannot be filed. Fix: register with the GRA before the first order.
• Valuation disputes. A suspect invoice or undervalued goods trigger the C32A and C32B process. Fix: send a transparent invoice and keep proof of purchase.
• Missing licence or agency approval. Cargo sits while the Ministry or GA-FDD reviews. Fix: apply before shipping and attach approvals to the eSAD.
• Payment steps skipped. The GRA must be told by email that e-banking payment was made. Fix: have the broker confirm payment the same day.
• Exemption not applied for. A concession needs approval through ASYCUDA World before the declaration relies on it. Fix: apply with invoices and TIN in advance.
• Excise refunds. The Country Commercial Guide reports that companies paying excise and later claiming refunds describe a protracted process. Fix: confirm eligibility before paying.

Storage and demurrage accrue while a declaration is open, so file complete before the vessel arrives.

Clearing Cargo to Guyana With Interworld Freight

Interworld Freight was founded in Miami in 1992 and runs ocean FCL and LCL, air freight, Miami warehousing and customs coordination with licensed brokers at destination. Routing, ports and transit are in our guide to shipping to Guyana; duties and consumption taxes across the region are compared in Caribbean import duties and taxes. Send the commodity, HS code and value, and a quote comes back within one business day.

Frequently Asked Questions

What is the import duty in Guyana?

Guyana applies the CARICOM Common External Tariff, which ranges from 5% to 20%, with 40% applying only to agricultural products. The exact rate depends on the HS code.

What is the VAT rate on imports in Guyana?

14%, applied equally to imports and locally produced goods. On imports it is calculated on the CIF value plus import duties and other taxes and charges.

Do I need a customs broker in Guyana?

Not if you act solely on your own behalf. Importers can file for themselves or through their authorized employees, otherwise a broker licensed by the GRA Commissioner-General must file.

What documents are needed to clear goods in Guyana?

The bill of lading or air waybill, invoice, eSAD, TIN and any permits or licences, plus valuation support. A CARICOM certificate of origin or an exemption letter is attached where relevant.

How do I pay duties in Guyana?

ASYCUDA World produces a reference number once the declaration is entered. Payment is made through GBTI or DBL e-banking using that reference, and the GRA is notified by email.

Are US goods duty-free in Guyana?

No. Guyana has no reciprocal free trade agreement with the United States, so US-origin goods pay the CET for their HS code. The CBTPA gives Guyanese exports preferential access to the US market.

Who can claim a duty exemption in Guyana?

Manufacturers, pharmacists, large-scale miners, holders of an investment agreement and contractors on government contracts can pay little or no duty, VAT or excise. Applications go to the Commissioner-General through ASYCUDA World.

What happens if Customs disputes my declared value?

The filer uploads a C32A, a sworn statement that the value is true and correct. If Customs is still not satisfied, it prepares a C32B showing the adjusted value and the new tax amount.

Photo: Demerara Harbour Bridge, Guyana. Dan Lundberg, CC BY-SA 2.0, via Wikimedia Commons.