TAX RATES ON FREQUENTLY

IMPORTED ITEMS
Frequently Imported
Items
TELEVISION SETS

CUSTOMS
DUTY

VAT

20%

16%

COMPUTERS

0%

0%

PRINTERS, EXCLUDING
MULTI FUNCTIONAL TYPES

0%

0%

10%

0%

CONFECTIONARY

20%

16%

WALLNUTS

40%

16%

TOYS

20%

16%

GRAPES (FRESH OR DRIED)

40%

16%

PRUNES

15%

16%

SPORTS EQUIPMENT (NO VAT WILL BE PAID IF

APPROVED BY THE COMMISSIONERGENERAL)

APPLES

40%

16%

COFFEE, EXCEPT FOR BLENDING

40%

16%

CLOTHING

20%

16%

COFFEE POWDER

20%

16%

FOOTWEAR

20%

16%

FOOD PREP

20%

16%

BOOKS
TOILET PREP (deodorants, perfumes etc)
LAPTOP
CELLPHONES

0%

0%

20%

16%

0%

0%

20%

16%

TELEPHONE INSTRUMENTS

5%

16%

WHEELCHAIR

0%

0%

STATIONERY

20%

16%

FURNITURE

20%

16%

REFRIDGERATOR

20%

16%

FREEZER

20%

16%

COSTUME JEWELLERY

60%

16%

KITCHEN UNTENSILS

20%

16%

NB. The above listed duties and VAT are only applicable if items are commercial quantities.

Should you have any enquiries about this brochure,

contact the
Communication &Tax Advisory Services Division
situated at
200 - 201 Camp Street, South Cummingsburg,
Georgetown, Guyana.
Telephone numbers: 227-6060 227-8222 .
Ext # 1201 or 1204

Note: This leaflet is not a substitute for the Law. The

Law shall prevail in case of any inadvertent conflict.

Website: www.gra.gov.gy
Email: gravat@gra.gov.gy
PREPARED BY:

The Communication & Tax Advisory Services

Division

CLEARING OF PERSONAL EFFECTS

I N TRODU CTI ON
The purpose of this brochure is to provide
information to the general public on the
procedure for clearing of personal effects
sent from overseas and the relevant rate of
duty applicable to frequently imported
items under this system.
What is Categorised Under Personal
Effects?

WHAT PROCEDURE SHOULD BE FOLLOWED

A F TE R Y O U R C A R G O H A S A R R IV E D ?
When persons have been notified via a NOTICE
from a Shipping Agency, that their cargo has
arrived from overseas, they will be required to
follow the procedures below:
STEP 1:
Present your NOTICE and a valid form of
Identification to the Shipping Agent.
STEP 2:

Personal effects include barrels, boxes,

packages
and
parcels
containing
non-commercial items sent by air or sea
through any recognised shipping agency.

You will later be directed to the Brokerage

Section of the Shipping Agency and the Clerk
will partially prepare the Customs declaration
(Form C73 or C72) and indicate the cost for this
service.

How long does it take for Customs to

clear personal effects?

STEP 3:

The
time
taken
by
the
Customs
Department to facilitate the clearing of
non-commercial items at the wharf is
approximately fifteen (15) minutes, since
the Form C73 is used to process personal
effects not exceeding the value of US$1000
The 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$1000 or if an examination is
conducted.

After payment of the Brokerage Fee, proceed to the

Bond and submit the documents received from
the Brokerage Section to the Bond Supervisor who
will take same to the Officer-In-Charge to be
approved, then you will proceed to the bond for
Customs examination.
NB. Importers can fill out the
C72 themselves.

Form C73 or

STEP 4:
The Customs Officer will
complete the Form C73
duties and taxes which
payable, then payment
Customs Cashier.

examine the cargo

or C72, specifying
may be applicable
must be made at

and
any
and
the

STEP 5:
After the payment transaction is completed, it
would be numbered and posted, then released by
Customs. A Cart Note would be prepared by the
Shipping Agent.

STEP 6:
Finally, you must return to the Bond Supervisor
with the released documents and a stamped copy
of the Cart Note to uplift your cargo.
NB: Currently, no examination is required for
barrels and boxes, however, the automated system
that will be introduced by the Guyana Revenue
Authority will randomly select personal effects for
consignments for examination. Importers of
consignments that are not selected for examination,
will be required to pay a flat rate for the clearance of
personal effects as follows:

Barrels

Flat Rate of Duty

Jumbo/Large(12 cubic feet)

$4,000

Medium(10 cubic feet)

$3,000

Small (6 cubic feet)

$2,000

Boxes/Cartons
12 cubic feet (Economy Boxes)

$4,000

3 cubic feet to 12 cubic feet

$2,500

2.8 cubic feet and below

$1,500

It must be noted that when selection is done for

examination and items are found to be of
commercial quantities, the applicable rates of taxes
stated overleaf and those stated in the Customs
Tariffs will be applicable.