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Chapter 82:03 - Excise Tax

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L.R.O. 1/2012
LAWS OF GUYANA
EXCISE TAX ACT
CHAPTER 82:03
Act
11 of 2005
Amended by
4 of 2008

Current Authorised Pages
Pages
(inclusive)
Authorised
by L.R.O.
1 – 32 ... 1/2012





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Index
of
Subsidiary Legislation
Page
Excise Tax Regulations 15
(Reg. 12/2005, 14/2006, 14/2008, 5/2010)



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CHAPTER 82:03
EXCISE TAX ACT
ARRANGEMENT OF SECTIONS
SECTION
1. Short title.
2. Interpretation.
3. Imposition and payment of tax.
4. Value and quantity.
5. Payment of tax by manufacturers.
6. Payment of tax by importer.
7. Excise tax returns.
8. Temporary importation.
9. Relief of raw materials.
10. Refunds.
11. Relief under Customs Act.
12. Goods diverted from exempt use.
13. Registration.
14. Administration and enforcement.
15. Subsidiary legislation.
__________________________
11 of 2005 An Act to provide for the imposition and collection of
Excise Tax.
[All sections other than ss. 13 and 15 commenced on 1ST
JANUARY, 2007;
Section 13 commenced on 1ST OCTOBER, 2006; Section 15
commenced on 31ST OCTOBER, 2005.]
Short title.

Interpretation.
[4 of 2008]
1. This Act may be cited as the Excise Tax Act.
2. In this Act, unless the context otherwise indicates –
“Commissioner” means the Commissioner-General of the
Revenue Authority appointed under the Revenue
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c. 79:04

c. 82:01

c. 82:01

Authority Act;
“consideration”, in relation to a supply or import of goods,
means the total amount in money or kind paid or
payable (including a deposit on a returnable
container) for the supply or import by any person,
directly or indirectly, including any duties, levies,
fees, and charges (other than VAT) paid or payable
on, or by reason of, the supply or import;
“days” means official working days for the Revenue
Authority, excluding all public holidays;
“duty”, “entered”, “export”, “import” and “importer” have
the meanings assigned to them by the Customs Act;
“manufacture”, in relation to goods, means to manufacture or
produce and includes the application of any
process in the course of manufacturing or
producing the goods;
“registered manufacturer” means a person meeting the
requirements for registration under this Act;
“supply” means a sale of goods or a grant of the use or right
to use any goods;
“tax” means excise tax imposed under this Act;
“taxable goods” means goods specified by regulations
made by the Minister, which regulations shall be
subject to a negative resolution of the National
Assembly.
“warehouse” and “warehoused” shall have the same meaning
as in the Customs Act.

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Imposition and
payment of
tax.
[4 of 2008]



Value and
quantity.

3. (1) Except as otherwise provided, Excise Tax shall
be paid in accordance with this Act in relation to –
(a) taxable goods imported and not
warehoused;
(b) taxable goods imported and
warehoused and removed from
the warehouse;
(c) taxable goods manufactured in
Guyana and removed from the
warehouse;
(d) taxable goods manufactured and sold
in Guyana,
at the rates specified by regulations made by the Minister,
which regulations shall be subject to a negative resolution of
the National Assembly:
Provided that no Excise Tax shall be paid on goods
which are exported.
(2) A manufacturer of taxable goods who cannot
account, to the satisfaction of the Commissioner, for any
quantity of such goods manufactured or warehoused by
him is deemed to have removed those goods from a
warehouse for consumption in Guyana during the month in
which the deficiency arose.
4. (1) Where tax is payable on taxable goods by
reference to their value, the tax is calculated on an amount,
referred to as the “chargeable value” equal to -
(a) if the goods are imported, the total of


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c. 82:01
c. 81:05

Payment of tax
by
manufacturer.
(i) the value of the goods as it
would be determined under the
Customs Act for the purpose of
assessing ad valorem duty of
customs on the goods, whether
ad valorem duty of customs is
payable on the goods or not;
and
(ii) the amount of any taxes or
duties (other than tax payable
under this Act or the Value-
Added Tax Act), fees, or other
charges that are payable upon
the entry of the goods into
Guyana; and
(b) if the goods are manufactured in
Guyana, the amount of
consideration in money, after
deducting therefrom any amount of
VAT payable.
(2) Where tax is payable on taxable goods by
reference to a specific quantity measured by volume or
weight, if the goods are imported, sold in Guyana or removed
from a warehouse in a container intended for sale with or of a
kind usually sold with the goods in a sale by retail and the
container is marked, labelled, or commonly sold as
containing, or commonly reputed to contain, a specific
quantity of such goods, for the purpose of determining the tax
payable in respect of the goods, the container is deemed to
contain not less than that specific quantity.
5. (1) In relation to goods referred to in section 3(1)(c)
and (d), payment of tax to the Commissioner shall be made
not later than fifteen days after the end of the month during
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which the goods were so sold or removed; in relation to
goods referred to in section 3(1)(a) and (b), payment of tax to
the Commissioner shall be made on importation or removal
from the warehouse.
(2) No taxable goods may be removed from a
warehouse unless the person who intends to remove the
goods has –
(a) paid the tax payable on the goods; or
(b) entered into –
(i) a bond with security equal to
triple the amount of tax that
would be payable on the goods
if the goods were removed
from the warehouse for
consumption in Guyana; or
(ii) a general bond, to continue in
force for twelve months, with
security in an amount
approved by the
Commissioner.
(3) Where a person who intends to remove taxable
goods from a warehouse has entered into a general bond
referred to in subsection (2)(b)(ii) but the total of-
(a) the tax on the goods; and
(b) the tax payable by the person on all
other goods removed from a
warehouse that remains unpaid,
exceeds the amount of security under such general bond, the
person is required to pay the tax on the goods that he intends
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Payment of tax
by importer.


Excise tax
returns.


Temporary
importation.
to remove from the warehouse before they are so removed.
(4) A registered manufacturer who defaults in
paying any tax payable by him by the day prescribed by
subsection (1) or (3) is required to pay, in addition to the
amount of tax in default, interest at the rate prescribed under
paragraph 2 of Schedule IV of the Value-Added Tax Act for
each month or part of a month during which the tax remains
unpaid.
6. Where tax is imposed by this Act on the
importation of goods into Guyana, the importer is required to
pay the tax to the Commissioner before the goods are cleared
for use within Guyana.
7. (1) Every registered manufacturer is required to file
with the Commissioner, not later than fifteen days after the
end of each month, in the prescribed manner an accurate
excise tax return for the month in the prescribed form
containing the prescribed information, regardless of whether
any tax is due.
(2) A person who ceases being a registered
manufacturer is required to file with the Commissioner, not
later than fifteen days after the date of cessation, in the
prescribed manner an accurate return for the month in the
prescribed form containing the prescribed information.
(3) The Commissioner may require a registered
manufacturer to furnish such information relating to a return
as the Commissioner considers necessary.
8. (1) The Commissioner may grant permission for the
temporary importation of taxable goods without payment of
tax upon being satisfied that –
(a) the goods are imported for temporary
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use or for a temporary purpose only;
(b) the goods will be exported within
three months from the grant of the
permission; and
(c) the person to whom the permission
has been granted will deposit with the
Commissioner an amount equal to the
tax payable on the goods or, at the
discretion of the Commissioner, give
security for payment of the tax.
(2) Where goods imported under subsection (1) are
not exported within the period specified in subsection (1)(b),
any deposit made with the Commissioner shall be brought
into account by the Commissioner as excise tax or, if security
has been given, the importer shall pay to the Commissioner
the full amount of tax payable on the goods imported.
(3) Notwithstanding subsections (1) and (2), the
Commissioner may, where he considers it necessary, allow
such further period as he thinks fit for the export of the goods

(a) if he is satisfied that the goods are the
bona fide property, and are for the
exclusive use, of a person temporarily
in Guyana; and
(b) if the importer of the goods gives such
security in addition to that given
pursuant to subsection (1)(c) as the
Commissioner requires.
(4) Where goods referred to in subsections (1) and
(2) are exported within the time specified in subsection (1) or
the further period allowed pursuant to subsection (3), the
Commissioner shall refund the deposit referred to in
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Relief for raw
materials.



Refunds.
c. 82:01
subsection (1)(c) and cancel any security given.
9. (1) Where the Commissioner is satisfied, upon a
certificate by a registered manufacturer in the prescribed
form, that taxable goods, whether imported into Guyana or
manufactured in Guyana, are intended to be used by the
registered manufacturer as raw materials for the
manufacture of other taxable goods, the Commissioner shall
in respect of such goods used as raw materials, instead of
requiring the payment of tax in full, require that the
manufacturer deposit such security as the Commissioner
thinks fit.
(2) Where money was given as security under
subsection (1) and the Commissioner is subsequently
satisfied that the goods were used as raw materials for the
manufacture in Guyana of other taxable goods, the
Commissioner shall remit the tax payable in respect of the
raw materials and apply such money against any tax that
becomes payable on the sale of the other taxable goods.
10. (1) Subject to this section, where a person has
paid an amount as or on account of tax that exceeds the
amount that was payable by him under this Act, the
Commissioner is required, within ninety days of the date the
application was filed, to pay a refund to that person equal to
the amount of the excess if that person applies for a refund
within three years after the amount was paid.
(2) Subject to this section, where a person who has
imported taxable goods subsequently exports those goods or
puts them on board a ship or aircraft for use as stores and the
goods are in compliance with the conditions for payment of a
drawback of duties under the Customs Act, the
Commissioner is required, within ninety days of the date the
application was filed, to pay an amount to the person equal to
the tax paid on the goods if the person applies for a refund
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c. 80:02
Relief under
Customs Act.
c. 82:01.



Goods diverted
from exempt
use.
within three years after he so exported the goods or put them
on board the ship or aircraft.
(3) An application under this section shall be
made in the form, shall contain the information, and shall
be filed in the manner prescribed by the
Commissioner.
(4) Where a refund or other payment is payable
to a person under this section, the Commissioner may apply
it in reduction of any tax, levy, interest, or penalty payable by
the person in terms of this Act, other taxes or duties collected
by the Commissioner, and any unpaid amounts under the
repealed Consumption Tax Act.
(5) If the Commissioner refunds an amount to a
person in error, the person is required to repay the amount,
together with interest from the 10th day after the person was
notified by the Commissioner of the error, and the amount
may be recovered from the person as tax.
11. (1) Part V of the Customs Act applies, with
such modifications as the circumstances require, for the
purposes of this Act in respect of goods produced in Guyana
for export.
(2) Section 18 of the Customs Act applies, with
such modifications as the circumstances require, for the
purposes of this Act with respect to the re-importation of
taxable goods.

12. (1) Where a person exempt from tax under section
8(1)(b) in relation to importation of a motor vehicle is in
breach of any of the conditions for exemption from customs
duty, the exemption ceases to apply and tax is due and
payable from the date on which the breach occurs and must
be calculated by reference to the chargeable value of the
motor vehicle at the date of importation.
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Registration.

(2) Where a person is exempt from tax under
section 8(1)(c) or other enactment, and the exemption is
conditional upon the goods to which the exemption relates

(a) being used exclusively by that person;
or
(b) not being sold or transferred within a
specified period of time,
then on breach of that condition, the exemption ceases to
apply and tax becomes due and payable from the date on
which the breach occurs and must be calculated by reference
to the chargeable value of the goods at the date of
importation.
(3) Where at the time of importation a motor
vehicle is not taxable, but is subsequently converted into a
vehicle that does not fall within the exemption, the exemption
ceases to apply and tax on the vehicle becomes due and
payable as at the date of the conversion (as determined by the
Commissioner) and shall be calculated by reference to the
chargeable value of the vehicle, determined in accordance
with section 4(1)(b), at the date of conversion.
13. (1) Any person who carries on the business of
importing or manufacturing taxable goods for consumption
in Guyana is required to apply to the Commissioner
in the prescribed form to be registered for the purposes of
this Act.
(2) An application under subsection (1) is required
to be made by the date prescribed by section 1(2) or within
one month after the commencement of the business,
whichever is that.
(3) Where the Commissioner registers a person for
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c. 81:05

Administra-
tion and
enforcement.

c. 82:01

c. 81:05

the purposes of this Act, the Commissioner is required to
issue a certificate, in this Act referred to as a “registration
certificate” to the person.
(4) A registration certificate shall be in such form
and shall contain such information as the Commissioner may
determine.

(5) Where a person whom the Commissioner
considers ought to be registered under this Act, fails to apply
for registration within the time specified in subsection (2), the
Commissioner is required, after first notifying the person and
giving him an opportunity to object, to register that person
and issue a registration certificate accordingly.
(6) A person on whom a notice has been served
under subsection (5) may object to the registration,
conforming to procedures set out in Part X of the Value-
Added Tax Act, which shall apply to the objection with
such modifications as the circumstances require.
14. (1) The Commissioner shall be responsible for the
due administration of this Act.
(2) Where tax is imposed by this Act on the
importation of goods into Guyana, for the purposes of
collecting and enforcing the payment of the tax and,
generally, for the purposes of administering and enforcing the
provisions of this Act, the Customs Act and any other
enactment relating to the importation of goods shall apply as
if the tax were a duty.
(3) Where tax is imposed by this Act on goods
manufactured in Guyana, the tax administration provisions,
Parts VIII – XV of the Value-Added Tax Act apply, with such
modifications as the circumstances require, for the purposes
of this Act, as if the tax were Value-Added Tax.

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Subsidiary
legislation.

15. The Minister may by subsidiary legislation
provide for such matters that are to be prescribed under this
Act, including those matters specified in sections 2 and 3.
__________________

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Excise Tax Cap. 82:03 15
SUBSIDIARY LEGISLATION
_________________
Reg. 12/2005
[14/2006
14/2008
5/2010]
EXCISE TAX REGULATIONS
made under section 15
ARRANGEMENT OF REGULATIONS
1. Citation.
2. Taxable goods.
3. Refunds.
Schedule
Citation.

Taxable
goods.
Schedule.
Refunds.
1. These Regulations may be cited as the Excise Tax
Regulations.
2. Goods within the definition of “taxable goods” of
section 2 of the Act and subject to excise tax under section 3 of
the Act are taxable at the rates specified in the Schedule.
3. If a taxpayer is entitled to claim a refund under section
10, the claim must be submitted within three years of the date of
overpayment, in the form and with the documentation
prescribed by the Commissioner, including the following
information –
(a) the legal name of the person making the claim,
and the person’s trade name, if different from
the legal name;
(b) the registration number of the person;
(c) the amount of the refund claimed and the
period or periods in which the overpayment
arose.

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Schedule
SCHEDULE – TAXABLE GOODS
TARIFF
HEADING
NO.
DESCRIPTION OF GOODS
RATE
OF
EXCISE
TAX
Alcoholic Beverages
22.03 Beer made from malt 40%
22.04 Wine of fresh grapes, including
fortified wines; grape must be
other than that of heading 20:09
40%
22.05 Vermouth and other wine of fresh
grapes flavoured with plants or
aromatic substances
40%
22.06 Other fermented beverages (for
example, cider, perry, mead);
mixtures of fermented beverages
and mixtures of fermented
beverages and non-alcoholic
beverages, not elswhere specified
or included
40%
22.07 Undenatured ethyl alcohol of an
alcohol strength by volume of
90% vol. or higher: ethyl alcohol
and other spirits, denatured, of
any strength.
40%
22.08 Undenatured ethyl alcohol of an
alcoholic strength by volume of
less than 80% vol.; spirits,
liqueurs, and other spirituous
beverages.
40%
Tobacco Products
24.02 Cigars, cheroots, cigarillos and
cigarettes, of tobacco or of tobacco
substitutes
100%
24.03 Other manufactured tobacco and
manufactured tobacco substitutes:
“homogenized” or
100%
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TARIFF
HEADING
NO.
DESCRIPTION OF GOODS
RATE
OF
EXCISE
TAX
“reconstituted” tobacco; tobacco
extracts and essences
Petroleum Products
2710.11.30 Motor Spirit (gasoline) 25%
2710.19.40 Diesel oil 3%
2710.19.50 Gas oil (other than diesel oil) 3%


Motor Vehicles
87.02 Motor Vehicles for the transport of ten or
more persons, including the driver
8702.10.00 With compression-ignition internal
combustion piston engine (diesel or semi-
diesel)
8702.10.20 Other Coaches, buses and mini-
buses of a seating capacity not
exceeding 21 persons (including
the driver)
10%
8702.10.40 Other Coaches, buses and mini-
buses of a seating capacity
exceeding 21 persons but not
exceeding 29 persons (including
the driver)
10%
8702.10.90 Other 10%
8702.90.00 Other
8702.90.20 Other Coaches, buses and mini-
buses of a seating capacity not
exceeding 21 persons (including
the driver)
10%
8702.90.40 Other Coaches, buses and mini-
buses of a seating capacity
exceeding 21 persons but not
exceeding 29 persons (including
10%
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TARIFF
HEADING
NO.
DESCRIPTION OF GOODS
RATE
OF
EXCISE
TAX
the driver)
8702.90.90 Other 10%
Motor Vehicles for Private Use
87.02
(a) Of a cylinder capacity
exceeding 945 cc but not
exceeding 1,500 cc
30%
(b) Of a cylinder capacity
exceeding 1,500 cc but not
exceeding 2,000 cc
50%
(c) Of a cylinder capacity
exceeding 2,000 cc but not
exceeding 3,000 cc
100%
(d) Of a cylinder capacity
exceeding 3,000 cc
145%
87.03 Motor cars and other vehicles principally
designed for the transport of persons (other
than those of heading 87.02), including
station wagons and racing cars.
8703.10.00 Vehicles specially designed for
travelling on snow, golf cars and
similar vehicles. Other vehicles,
with spark-ignition internal
combustion reciprocating piston
engine
10%
8703.21.00 Of a cylinder capacity not exceeding 1,000 cc:
8703.21.10 Completely knocked down for
assembly in plants approved for
the purpose by the Competent
Authority
10%
8703.22.00 Of a cylinder capacity exceeding 1,000 cc but
not exceeding 1,500 cc:
8703.22.10 Completely knocked down for
assembly in plants approved for
the purpose by the Competent
10%
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TARIFF
HEADING
NO.
DESCRIPTION OF GOODS
RATE
OF
EXCISE
TAX
Authority
8703.22.90 Other 30%
8703.23.00 Of a cylinder capacity exceeding 1,500 cc but
not exceeding 3,000 cc
8703.23.10 Completely knocked down for
assembly in plants approved for
the purpose by the Competent
Authority
10%
8703.23.20 Of a cylinder capacity exceeding
1,500 cc but not exceeding 1,800 cc
50%
8703.23.30 Of a cylinder capacity exceeding
1,800 cc but not exceeding 2,000 cc
50%
Motor Vehicles (Continued)
8703.23.40 Of a cylinder capacity exceeding
2,000 cc but not exceeding 3,000 cc
110%
8703.24.00 Of a cylinder capacity exceeding 3,000 cc:
8703.24.10 Completely knocked down for
assembly in plants approved for
the purpose by the Competent
Authority
130%
8703.24.90 Other 140%
Other vehicles with compression-ignition
internal combustion piston engine (diesel or
semi-diesel)
8703.31.00
Of a cylinder capacity not
exceeding 1,500 cc:
10%
8703.31.10 Completely knocked down for
assembly in plants approved for
the purpose by the Competent
Authority
10%
8703.31.90 Other 30%
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TARIFF
HEADING
NO.
DESCRIPTION OF GOODS
RATE
OF
EXCISE
TAX
8703.32.00 Of a cylinder capacity exceeding 1,500 cc but
not exceeding 2,500 cc:
8703.32.10 (a) Of a cylinder capacity
exceeding 1,500 cc but not
exceeding 2,000 cc, completely
knocked down for assembly in
plants approved for the purpose
by the Competent Authority
30%
(b) Of a cylinder capacity
exceeding 1,500 cc but not
exceeding 2,000 cc, completely
knocked down for assembly in
plants approved for the purpose
by the Competent Authority
80%
8703.32.20 Of a cylinder capacity exceeding
1,500 cc but not exceeding 2,000
cc, other
50%
8703.32.30 Of a cylinder capacity exceeding
2,000 cc but not exceeding 2,500
cc, completely knocked down for
assembly in plants approved for
the purpose by the Competent
Authority.
80%
8703.32.40 Of a cylinder capacity exceeding
2,000 cc but not exceeding 2,500
cc,
110%
8703.33.00 Of a cylinder capacity exceeding 2,500 cc:
8703.33.10 Completely knocked down for
assembly in plants approved for
the purpose by the Competent
Authority
80%
8703.33.90 Other
110%
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TARIFF
HEADING
NO.
DESCRIPTION OF
GOODS
RATE OF
EXCISE TAX
(1) Importation of a motor vehicle four years old and
over classified under Tariff Heading Numbers 8703.20.00
to 8703.31.90 for use as a yellow cab for a period no less
than five years from the date of registration shall pay a
tax equal to 75% of the applicable excise tax set out in the
Schedule.
“yellow cab" means a motor vehicle that is painted in
corporate yellow as specified by the Minister of Home
Affairs, registered and used mainly for the purpose of
carrying persons for hire or reward.
8703.90.00 Other 110%
87.04 Motor Vehicles for the transport of goods.
Other, with compression-ignition internal
combustion piston engine (diesel or semi-
diesel)
8704.21.00 g.v.w not exceeding 5 tonnes:
8704.21.00 Other 10%
8704.22.00 g.v.w exceeding 5 tonnes but not exceeding
20 tonnes:
8704.22.90 Other 10%

Motor Vehicles (Continued)
8704.23.00 g.v.w exceeding 20 tonnes:
8704.23.90 Other 10%
Other, with spark-ignition internal
combustion piston engine
8704.31.00 g.v.w not exceeding 5 tonnes:

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TARIFF
HEADING
NO.
DESCRIPTION OF GOODS
RATE
OF
EXCISE
TAX
8704.31.90 Other 10%
8704.32.00 g.v.w exceeding 5 tonnes:
8704.32.90 Other 10%
8704.90.00 Other
10%
87.06 Chassis fitted with engines, for the motor
vehicles of headings 87.01 to 87.05
8706.00.10 Chassis fitted with engines, for the assembly
of coaches and buses
8706.00.20 Chassis fitted with engines, for the
motor vehicles 87.01, 87.04 or
87.05
10%
8706.00.90 Other 10%
87.07 Bodies (including cabs) for the motor
vehicles of heading 87.01 to 87.05
8707.10.00 For the vehicles of heading 87.03 10%
8707.90.00 Other
8707.90.10 Bus bodies 10%
8707.90.90 Other 10%
87.11 Motorcycles (including mopeds) and cycles
fitted with an auxiliary motor, with or
without side-cars; side-cars.
8711.30.00 With reciprocating internal combustion
piston engine of a cylinder capacity
exceeding 175 cc but not exceeding 500 cc:
8711.30.10 For the transport of goods 10%
8711.30.90 Other 10%
871.40.00 With reciprocating internal combustion
piston engine of a cylinder capacity
exceeding 500 cc but not exceeding 800 cc:
8711.40.10 For the transport of goods 10%
8711.40.90 Other 10%


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TARIFF
HEADING
NO.
DESCRIPTION OF GOODS
RATE
OF
EXCISE
TAX
8711.50.00 With reciprocating internal combustion
piston engine of a cylinder capacity
exceeding 500 cc but not exceeding 800 cc:
8711.50.10 For the transport of goods 10%
8711.50.90 Other 10%
8711.90.00 Other
8711.90.10 For the transport of goods 10%
8711.90.90 Other 10%
Vehicles subject to a Flat Rate of Tax (4 years old and over)
87.02 Public transport type passenger motor
vehicles
8702.10.00 With compression-ignition internal
combustion piston engine (diesel or semi-
diesel):
8702.10.20 Other coaches, buses and mini-
buses, of a seating capacity not
exceeding 21 persons (including
the driver)
US
$2,600
8702.10.40 Other coaches, buses and mini-
buses, of a seating capacity
exceeding 21 persons but not
exceeding 29 persons (including
the driver)
US
$6,900
8702.90.00 Other
8702.90.20 Other coaches, buses and mini-
buses, of a seating capacity not
exceeding 21 persons (including
driver)
US
$2,600
8702.90.40 Other coaches, buses and mini-
buses, of a seating capacity
exceeding 21 persons but not
exceeding 29 persons (including the
driver)
US
$6,900
LAWS OF GUYANA
24 Cap. 82:03 Excise Tax
[Subsidiary] Excise Tax Regulations
L.R.O. 1/2012
TARIFF
HEADING
NO.
DESCRIPTION OF GOODS RATES OF
EXCISE
TAX
87.03 Motor cars and other motor vehicles
principally designed for the transport of
persons ( other than those of heading 87.02),
including station wagons and racing cars.
8703.20.00 Other vehicles, with spark-ignition internal
combustion reciprocating piston engine:
8703.21.00 Of a cylinder capacity not exceeding 1,000cc:
8703.21.90 Other ((1.5*(CIF+US
$4,200)*10%)+
US $4,200
8703.22.00 Of a cylinder capacity exceeding 1,000cc but
not exceeding 1,500cc
8703.22.90 Other ((1.5*CIF)+US$4,
300)*10%)+US
$4,300
Motor Vehicles ( Continued)
Vehicles subject to Flat Rate of Tax 4 years old and over
8703.23.00 Of a cylinder capacity exceeding 1,500cc but
not exceeding 3000cc
8703.23.20 Of a cylinder capacity
exceeding 1,500cc but not
exceeding 1,800cc
((1.5*CIF)+U
S
$6,000)*30%+
US $6,000
8703.23.30 Of a cylinder capacity
exceeding 1,800cc but not
exceeding 2000cc
((1.5*CIF)+U
S
$6,500)*30%+
US $6,500
8703.23.40 Of a cylinder capacity
exceeding 2000cc but not
exceeding 3000cc
((1.5*CIF)+U
S
$13,500)*70%
+US $13,500

LAWS OF GUYANA
Excise Tax Cap. 82:03 25
[Subsidiary] Excise Tax Regulations
L.R.O. 1/2012
TARIFF
HEADING
NO.
DESCRIPTION OF GOODS
RATES
OF
EXCISE
TAX
8703.24.00 Of a cylinder exceeding 3,000cc
8703.24.90 Other ((1.5*CIF)+US
$14,500)*100%+
US $14,500
8703.30 Other vehicles, with compression ignition
internal combustion piston engine (diesel or
semi diesel):
8703.31.00 Of a cylinder capacity not exceeding 1,500cc
8703.31.90 Other ((1.5*CIF)+ US
$6,200)*10%+U
S $6,200
8703.32.00 Of a cylinder capacity exceeding 1,500cc but
not exceeding 2,500cc
8703.32.20 Of a cylinder capacity
exceeding 1,500 cc but not
exceeding 2,000 cc other
((1.5*CIF)+US
$8,200)*30%+
US $8,200
8703.32.40 Of a cylinder capacity
exceeding 2,000cc but not
exceeding 2,500cc
((1.5*CIF)+US
$15,400)*70%+
US $15,400
8703.33.00 Of a cylinder capacity exceeding 2,500cc
8703.33.90 (a) other (exceeding 2,500cc
but not exceeding 3,000cc
((1.5*CIF)+US
$15,500)*70%+
US $15,500
(b) other (exceeding 3000cc) ((1.5*CIF)+US
$17,200)*100%
+US $17,200
Motor Vehicles ( Continued)
Vehicles Subject to a flat Rate of Tax (4 years old and
over) – For Individual Importation
87.03 Motor cars and other motor vehicles
principally designed for the transport of
persons (other than those of heading 87.02),
including station wagons and racing cars.
LAWS OF GUYANA
26 Cap. 82:03 Excise Tax
[Subsidiary] Excise Tax Regulations
L.R.O. 1/2012
TARIFF
HEADING
NO.
DESCRIPTION OF GOODS RATES OF
EXCISE TAX
8703.20.00 Other vehicles, with spark–ignition internal
combustion reciprocating piston engine:
8703.21.00 Of cylinder capacity not exceeding 1,000cc
8703.21.90 Other ((CIF + US
$4,200)*10%)+ US
$4,200
8703.22.00 Of a cylinder capacity exceeding 1,000 but
not exceeding 1,500cc
8703.22.90 Other ((CIF + US
$4,300)*10%)+
US $4,300
8703.23.00 Of a cylinder capacity exceeding 1,500cc but
not exceeding 3000cc
8703.23.20
Of a cylinder capacity
exceeding 1,500cc but not
exceeding 1800cc
((CIF + US
$6,000)*30%)+
US $6,000
8703.23.30 Of a cylinder capacity
exceeding 1,800cc but not
exceeding 2,000cc
A mini bus, provided that
the bus is imported for
public transportation, and
has the capacity to be
modified to accommodate
10 persons or more
including the driver subject
to conditions and
restrictions as may be
specified by the
Commissioner.
((CIF+ US
$2,600)*30%)
+US $6,500
US$2,600

LAWS OF GUYANA
Excise Tax Cap. 82:03 27
[Subsidiary] Excise Tax Regulations
L.R.O. 1/2012
TARIFF
HEADING
NO.
DESCRIPTION OF GOODS RATE OF
EXCISE TAX
8703.23.40 Of a cylinder capacity
exceeding 2,000cc but not
exceeding 3,000 cc
A mini bus, provided that
the bus is imported for
public transportation, and
has the capacity to be
modified to accommodate
10 persons or more
including the driver subject
to conditions and
restrictions as may be
specified by the
Commissioner.
((CIF+ US
$13,500)*70%
)+US $13,500
US$2,600
8703.24.00 Of a cylinder capacity exceeding 3,000cc:
8703.24.90 Other ((CIF+ US
$14,500)*100
%)+US
$14,500
8703.30 Other vehicles, with compression–ignition
internal combustion piston engine (diesel
or semi diesel):
8703.31.00 Of a cylinder capacity not exceeding
1,500cc
8703.31.90
Other ((CIF+ US
$6,200)*10%)
+US $6,200
Vehicles subject to a Flat Rate of Tax (4 years old and
over)
87.04 Motor vehicles for the transport of goods
8704.21.00 g.v.w. not exceeding 5 tonnes
LAWS OF GUYANA
28 Cap. 82:03 Excise Tax
[Subsidiary] Excise Tax Regulations
L.R.O. 1/2012
TARIFF
HEADING
NO.
DESCRIPTION OF GOODS RATE
OF
EXCISE
TAX
8704.21.90 Other US
$2,000
8704.22.00 g.v.w. exceeding 5 tonnes but not exceeding
20 tonnes
8704.22.90
(a) other (exceeding 5 tonnes but
not exceeding 7 tonnes)
US
$2,000
(b) other (exceeding 7tonnes but
not 10 tonnes)
US
$3,500
(c) other ( exceeding 10 tonnes but
not exceeding 15 tonnes)
US
$4,500
(d) other 9 exceeding 15 tonnes
but not exceeding 16 tonnes)
US
$4,500
(e)other exceeding 16 tonnes but
not 20 tonnes
US
$4,500
8704.23.00 Other US
$9,500
8704.23.90 Other US$
9,500
8704.30.00 Other, with spark ignition combustion piston
engine
8704.31.00 g.v.w not exceeding 5 tonnes
8704.31.90
Other US
$2000
Motor vehicles (continued)
Vehicles Subject to a Flat Rate of Tax 4 years old and
over
8704.30.00 g.v.w exceeding 5 tonnes
(a) other (exceeding 5 tonnes
but not exceeding 7 tonnes)
US
$2,000
(b) other (exceeding 7 tonnes
but not exceeding 10 tonnes)
US
$3,000

LAWS OF GUYANA
Excise Tax Cap. 82:03 29
[Subsidiary] Excise Tax Regulations
L.R.O. 1/2012
8704.32.90
(c) other (exceeding 10
tonnes but not exceeding 15
tonnes)
US $4,500
(d) other (exceeding
15tonnes but not exceeding
16 tonnes
US $4,500
(e) other (exceeding 16
tonnes but not exceeding 20
tonnes)
US $4,500
(f) other (exceeding 20
tonnes)
US $5,000
TABLE A-2-1. Reduced Excise Rates on Motor (4 years old
and over)
Public
Officer/other
Public Officials

Cubic Capacity
Less than 1500cc US $430
1500-1800 US $1,800
1801-2000 US $1,950
2001-3000 US$ 8,950
Above 3000 US $ 9,950
TABLE A-2. Reduced Excise Rates on Motor Vehicles (under
4 years old)
Public Officers
and other Public
Officials

Cubic Capacity
Less than 1500cc 10.00%
1500-1800 30.00%
1801-2000 30.00%
2001-3000 30.00%
Above 3000 30.00%
LAWS OF GUYANA
30 Cap. 82:03 Excise Tax
[Subsidiary] Excise Tax Regulations
L.R.O. 1/2012

c. 82:01
c. 82:01
c. 18:01
c. 81:05
TABLE A-2. Reduced Excise Rates on Motor Vehicles
Remigrants
Cubic Capacity
Less than 1500cc 5.00%
1500-1800 5.00%
1801-2000 10.00%
2001-3000 10.00%
Above 3000 10.00%
TABLEA-3 Rates on Motor Vehicles for Judges and
Magistrates
Judges Judges and members of parliament
qualifying under section 23(5A) of the
Customs Act are exempt from the payment
of excise tax for motor vehicles.
Magistrates Magistrates qualifying on section 23 (5) (a) of
the Customs Act shall pay excise tax similar
to public officers and other public officials.
TABLE A-4
Diplomats.
Persons specified under the Diplomatic
Immunities and Privileges Act shall be
exempt from excise tax on motor vehicles.
TABLE A-5
Sports
Personalities
A passenger vehicle as defined in section
25 of the Value-Added Tax Act, that is
shown to the satisfaction of the
Commissioner to have been won abroad,
bestowed as an honorary prize, or acquired
for personal use by a sports personality
shall be exempt from excise tax.

LAWS OF GUYANA
Excise Tax Cap. 82:03 31
[Subsidiary] Excise Tax Regulations
L.R.O. 1/2012
c. 73:02
TABLE A-6
Investment Agreement A supply of items under an
investment agreement entered
into on behalf of the Government
with taxable persons shall be
exempt from the payment of
excise tax in accordance with that
agreement.
TABLE A-7
Budget agencies A budget agency named in the
schedule to the Fiscal Management
and Accountability Act shall be
exempt from excise tax on motor
vehicles imported by that budget
agency solely for the use in
conducting its business.
TABLE A-8
Municipalities A municipality shall be exempt from
excise tax on motor vehicles imported by
that municipality solely for use in
conducting its business.
(1) Where a vehicle less than four years old is imported
by a dealer in motor vehicles, the rate of excise tax specified in
the regulations shall be calculated on a value which is the sum
of one and a half times the CIF value and the Customs duty
thereon; except where a new vehicle is imported by a trader in
new vehicles who is recognised as such by the Commissioner, in
which case the rate of excise tax specified in the regulations shall
be calculated on a value which, to the satisfaction of the
Commissioner, is the sum of the ordinary retail selling price at
which the motor vehicle would normally be sold without having
regard to any discounts, commissions, monetary deductions, or
LAWS OF GUYANA
32 Cap. 82:03 Excise Tax
[Subsidiary] Excise Tax Regulations
L.R.O. 1/2012
other allowances given or made by the seller thereof and the
Customs duty thereon.
_____________