Guyana Customs Import and Export Taxes

Guyana's import and export tax system consists of tariffs and Value Added Tax (VAT).

Tariffs

Tariffs are taxes levied as a percentage of the CIF value of goods. The tariff rate varies from commodity to commodity, ranging from 0% to 45%. Here are some common tariff rates for some common commodities:
Food: 0-25%
Beverages: 15-30%
Clothing: 20-40%
Machinery and electrical equipment: 5-15%
Vehicles: 10-45%
You can use the Guyana Customs Tariff Schedule
(https://www.gra.gov.gy/tax-services/customs-fees/)to find the tariff rate for a specific commodity.

VAT

VAT is a tax imposed on all goods and services sold in Guyana. The VAT rate is 15%.

Here are some important things to know about VAT in Guyana:

VAT applies to both imported and domestically produced goods.
VAT also applies to services, such as hotel accommodation and restaurant meals.
Some goods and services are exempt from VAT, such as basic foods, medicines and educational services.
You can get more information about VAT from the Guyana Customs website
(https://www.gra.gov.gy/tax-services/customs-fees/).

Tax Threshold

Guyana does not have a duty-free allowance for imported goods. This means that all imported goods, regardless of their value, must pay customs duties and VAT.

Other fees

In addition to customs duties and VAT, you may also have to pay other fees, such as:
Port charges, agency fees, inspection fees, storage fees
The amount of these fees may vary depending on the goods and carrier.