Import regulations

Importing a brand-new vehicle into Guyana involves navigating the country's Common External Tariff (CET) regime alongside additional levies. Trade.gov notes that Guyana maintains CET rates ranging from 5 to 20 percent depending on the product classification, with all duties calculated on a value-added basis. Beyond the standard tariff, the Guyana Revenue Authority (GRA) levies Value Added Tax (VAT) at 14 percent, applied to the combined cost, insurance, freight value plus import duties and other charges. Critically, brand-new vehicles are subject to excise tax under the Excise Tax Act of 2005, charged on the total value inclusive of freight, insurance, customs duties, and fees. The excise tax applies before goods clear customs and again when calculating VAT liability, creating a compounding effect on your final landed cost.

Duty regime

Vehicles fall under the excise tax schedule and are assessed at entry. VAT at 14 percent applies on top of the duty and excise tax base. An environmental tax of approximately USD 0.05 per unit also applies to non-returnable containers. Temporary imports may qualify for excise tax waiver if re-exported within three months and a deposit is lodged.

Strategic exemptions

Government of Guyana (Goo-Invest) offers tax concessions on strategic national interest projects and investments exceeding USD 200,000, though importers report having to pay excise taxes upfront and claim refunds through a protracted process. Individual buyers, dealerships, and fleet operators should verify their eligibility status with GRA before shipment.

Registration and documentation

Importers whose taxable supplies reach GYD 15 million or more over 12 months must register for VAT with the GRA. All supporting documents must be presented at port to establish the CIF value and duty base. Verify with the destination's customs authority before shipping — duty rates vary by engine size, fuel type, and buyer category.

Key points

VAT at 14 percent applies on top of import duty and excise tax, creating a compound cost structure
Excise tax applies to all vehicles and is calculated on total value including freight, insurance, and duties
Strategic investors may access tax concessions on projects over USD 200,000, though upfront payment and refund claims are required
Environmental tax of approximately USD 0.05 per container also applies at entry

Documents you'll need

Bill of Lading — Original
Commercial Invoice — Original plus one copy
Packing List — Original
Certificate of Origin — Original
Chassis and VIN Certificate — Original
Import Declaration Form — Completed and signed
GRA Tax Clearance Certificate — If claiming exemptions or concessions
Proof of VAT Registration — If applicant is VAT-registered or liable
Power of Attorney — If importing through a customs broker
Pre-shipment Inspection Certificate — Recommended for verification of vehicle condition

Updated June 30, 2026 · Verify with the destination's customs authority before shipping — duty rates vary by engine size, fuel type, and buyer category.

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