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Chapter 91:12 - Export and Import (Special Provisions

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L.R.O. 1/2012
LAWS OF GUYANA
EXPORT AND IMPORT (SPECIAL PROVISIONS) ACT
CHAPTER 91:12
Act
8 of 1986
Amended by
4 of 1987
11 of 1991 33 of 1991
(inclusive) by L.R.O.
Pages Authorised
Current Authorised Pages
1 – 13 ... 1/2012
LAWS OF GUYANA
2 Cap. 91:12 Export and Import (Special Provisions)
L.R.O. 1/2012
Index
of
Subsidiary Legislation
Page
Export and Import (Special Provisions) Regulations 11
(Reg. 6/1986)
LAWS OF GUYANA
Export and Import (Special Provisions) Cap. 91:12 3
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CHAPTER 91:12
EXPORT AND IMPORT (SPECIAL PROVISIONS) ACT
ARRANGEMENT OF SECTIONS
SECTION
PART I
PRELIMINARY
1. Short title.
2. Interpretation.
PART II EXPORT
3. Export duty upon certain goods to be paid in specified foreign
currency.
4. Amendment of Schedule.
5. [Omitted]
6. [Omitted]
PART III IMPORT
7. Import duty and tax to be paid in specified foreign currency in
certain circumstances.
8. Exemption from prosecution.
9. Legalisation of shipping documents.
10. Import duty, etc., may be paid through Guyana consulate abroad.
11. Applying for licence and payment of stamp duty, etc., at Guyana
consulate abroad.
PART IV
MISCELLANEOUS
12. Rate of exchange.
13. Powers of customs officers.
14. Penalties.

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4 Cap. 91:12 Export and Import (Special Provisions)
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SECTION
15. Provisions in addition to, and not in derogation of, Consumption
Tax Act and Customs Act.
16. Power to make regulations.
SCHEDULE
__________________________
CHAPTER 91:12
EXPORT AND IMPORT (SPECIAL PROVISIONS) ACT
8 of 1986 An Act to make certain special provisions in respect of the
export and import of goods from and into Guyana,
including the payment of export and import duties in
certain cases in specified foreign currency, for the
purpose of increasing the foreign exchange earnings of
the Government.
[8TH AUGUST, 1986]
Short title.
[11 of 1991]

Interpretation.

c. 91:01
PART I PRELIMINARY
1. This Act may be cited as the Export and Import
(Special Provisions) Act.
2. In this Act—
(a) ‚Competent Authority‛ means the Competent
Authority appointed under the Trade Act;
(b) ‘’export duty‛ means any export duty of
customs imposed by or under the customs
laws;
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Export and Import (Special Provisions) Cap. 91:12 5
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c. 80:02

c. 82:01
Export duty
upon certain
goods to be
paid in
specified
foreign
currency.
c. 82:01
Schedule.

Amendment of
Schedule.
(c) ‚import duty‛ means any import duty of
customs imposed by or under the customs
laws;
(d) ‚shipping document‛ includes a bill of lading.
invoice, airway bill, delivery order, certificate of
origin or other similar document;
(e) ‚tax‛ means consumption tax chargeable by
virtue of the Consumption Tax Act;
(f) references to consulate of Guyana in any
country shall be deemed to include, where
there are more than one office of consular
officers of Guyana in that country, references to
each of those offices;
(g) expressions used, and not defined, in this Act
but defined in the Customs Act shall have the
meanings assigned to them in the Customs Act.
PART II EXPORT
3. Notwithstanding anything contained in section 28
of the Customs Act, export duty imposed upon the goods
specified in the Schedule shall be paid and received in such
currency, not being Guyana dollars, (hereafter in this Part and
the Schedule referred to as specified foreign currency) as may
be specified by the Minister by notification in the Gazette and
the Minister may specify different currencies in relation to
goods exported to different countries.
4. The Minister may, by order, which shall be subject
to negative resolution of the National Assembly, amend the
Schedule.
5. [Omitted]
LAWS OF GUYANA
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Import duty
and tax to be
paid in
specified
foreign
currency in
certain
circumstances.
c. 82:01

Exemption
from
prosecution.
6. [Omitted]
PART III IMPORT
7. (1) Notwithstanding anything contained in section
28 of the Customs Act or any other written law, import duty
imposed upon any goods imported into Guyana and tax
chargeable thereon shall be paid in such currency, not being
Guyana dollars, (hereafter in this Part referred to as specified
foreign currency) as may be specified by the Minister by
notification in the Gazette if—
(a) the goods were gifted to the consignee
or importer by any person (whether
living outside or in Guyana); or
(b) the goods are of such category or are
being imported into Guyana in such
circumstances or for such purpose as
may be specified by the Minister by
notification in the Gazette.
(2) For the purposes of subsection (1) the Minister
may specify different currencies not being Guyana dollars, in
relation to goods imported from different countries.
(3) The Minister may by notification in the Gazette
exempt, subject to such conditions as he may specify, any
consignment of goods or consignment of any class of goods
from the provisions of subsection (1) (a), having regard to its
value, the nature of the goods, the objectives of the institution
or organisation importing the goods or the purpose for which
the goods are being imported.
8. Notwithstanding anything contained in the
Customs Act, no person shall be charged with, or punished
for, any offence under that Act in respect of specified foreign
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c. 82:01
c. 86:01
Legalisation of
shipping
documents.
[4 of 1987
33 of 1991]

c. 91:01

currency used for the payment of import duty or tax under
section 5.
9. (1) Each shipping document. in respect of each
consignment of goods to any person in Guyana from such
countries, and exceeding in value such amount, as may be
specified by the Minister by notification in the Gazette, shall
bear a certificate of legalisation, in such form as may be
prescribed by the Minister by regulations, by the consular
officer of the consulate of Guyana in any such country from
where the goods are shipped to Guyana:
Provided that, where goods destined for several
persons from a single consignment or part thereof in respect
of which there is one shipping document, then, a legalisation
fee in respect of the goods shipped on behalf of each person
shall be payable, where the goods of each such person are
liable for payment of legalisation fees.
(2) The consular officer shall charge such fees as
may be specified by the Minister by notification in the Gazette
for the legalisation referred to in subsection (1) of any
shipping document and the said fees shall be payable in the
currency of the country in which the consulate of Guyana is
situated.
(3) Where a licence under the Trade Act is required
for the import of any goods, no certification, as required by
subsection (1), shall be made on any shipping document in
respect of any such good by a consular officer of a consulate
of Guyana unless he is satisfied that a licence has been
granted by the authority competent to grant the same under
the Trade Act or this Act for the import of the aforesaid
goods.
(4) This section shall not apply to imports by any
department or office of the Government.

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Import duty,
etc. may be
paid through
Guyana
consulate
abroad.

Applying for
licence and
payment of
stamp duty,
etc., at Guyana
consulate
abroad.
c. 91:01

c. 80:01
(5) Without prejudice to the provisions of
subsection (4), the Minister may by notification in the Gazette
exempt, subject to such conditions as he may specify,
class of persons, from the provision of subsections (1), (2) and
(3).
10. All duties, rates or charges payable under the
customs laws upon any goods imported and tax chargeable
thereon may be paid through the consulate of Guyana in the
country from where the goods are being consigned to Guyana
in specified foreign currency.
11. (1) Notwithstanding anything contained in the
Trade Act, an application for a licence under that Act for the
import of any goods into Guyana may be made by the person
consigning the goods to Guyana, to such consular officer, of
any consulate of Guyana in a country outside Guyana, as may
be authorised for that purpose by the Competent Authority
and that consular officer shall have in relation to the
application and the import of the goods into Guyana all the
functions of the Competent Authority.
(2) Where an application for a licence for the
import of any goods is made under subsection (1) to a
consular officer of the consulate of Guyana in any country
outside Guyana, the stamp duty payable under the Tax Act
upon the licence, and any fees or other charge payable in
respect of the application for the licence or the licence under
any written law, shall be paid in the currency of the country
in which that consulate of Guyana is situated.
(3) Notwithstanding anything contained in any
other law for the time being in force, the consignee of any
goods, an application for a licence for the import of which has
been made under subsection (1), shall, if he receives the goods
be bound by the conditions subject to which the licence is
granted.
consignments of any class of goods, or consignment to any
LAWS OF GUYANA
Export and Import (Special Provisions) Cap. 91:12 9
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Rate of
exchange.



Powers of
customs
officers.
c. 80:02
c. 82:01
Penalties.

c. 82:01
PART IV MISCELLANEOUS
12. Where any duty, rate, charge, tax, stamp duty or
fees payable under any written law is payable under this Act
in any currency other than Guyana dollars, and such duty,
rate, charge, tax, stamp duty or fees is fixed by or under any
written law in Guyana dollars, the rate of exchange at which
such duty, rate, charge, tax, stamp duty or fees shall be
converted into the aforesaid currency in which it is required
to be paid shall be the rate of exchange fixed by the Minister
from time to time for that purpose and in force on the date on
which the duty, rate, charge, tax, stamp duty or fees, as the
case may be, first becomes payable in accordance with the
written law.
13. Subject to the other provisions of this Act, a
customs officer shall have, and may exercise, the same powers
under this Act as he has, and may exercise, under the
Consumption Tax Act or the Customs Act.
14. (1) Where any entry or statement in a shipping
document legalised under section 7 or in an application for a
licence for the import of any goods under section 9 is false or
misleading in any particular, the goods to which that
shipping document or the application for licence relates shall
be liable to be forfeited.
(2) Any goods imported and in respect of which a
contravention of any provision of this Act has been
committed shall be liable to be forfeited.
(3) Any goods liable to be forfeited under this
section may be seized by any customs officer.
(4) Sections 225, 226, 228, 229, 253, 259 to 263
(inclusive) and 268 of the Customs Act shall mutatis mutandis
apply to, and in relation to, seizure, forfeiture, condemnation
and disposal of any goods liable for forfeiture or forfeited,
LAWS OF GUYANA
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Provisions in
addition to,
and not in
derogation of,
Consumption
Tax Act and
Customs Act.
c. 80:02
c. 82:01
Power to make
regulations.
and to restoration of good seized, hereunder.
(5) It shall be lawful for the Commissioner-General
of the Revenue Authority appointed under the Revenue
Authority Act to release any goods seized, and liable for
forfeiture, under this section on receipt on behalf of the State,
in addition to the import duty, rate, charge, stamp duty, fees
and tax payable upon the goods or in relation to the import
thereof in the currency in which they are payable, of such
compensation not exceeding the value of the goods as he
deems reasonable having regard to the circumstances of the
case:
Provided that such compensation shall be accepted only
where the owner of the goods has expressed his willingness
in the form specified by the Commissioner-General that the
offence shall be so dealt with.
15. The provisions of this Act shall be in addition to,
and not in derogation of, the provisions of the Consumption
Tax Act and the Customs Act:
Provided that if there is any inconsistency between the
provisions of this Act and of the Consumption Tax Act or the
Customs Act, the provisions of this Act shall prevail.
16. The Minister may make regulations for carrying
out the purposes of this Act and, without prejudice to the
generality of the foregoing, such regulations may, in
particular, prescribe the form of the certificate of legalisation
referred to in section 7(1).

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SCHEDULE
Goods, the export duty upon which shall be paid in
specified foreign currency
Shrimp
___________________

LAWS OF GUYANA
12 Cap. 91:12 Export and Import (Special Provisions)
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SUBSIDIARY LEGISLATION
_________________
Reg. 6/1986 EXPORT AND IMPORT (SPECIAL
PROVISIONS) REGULATIONS.
made under sections 9 and 16
Citation.
Form of
certificate of
legalisation.
1. These Regulations may be cited as the Export and
Import (Special Provisions) Regulations.
2. The form of the certificate of legalisation shall be as
set out in the Schedule.
_____________________
Reg. 2 SCHEDULE
CERTIFICATE OF LEGALISATION
GUYANA CONSULATE No. OF 1986
Attested at the office of the Guyana Consulate in ......................
city country
...................................................
Signature of Consulate Officer
Date.....................................................
_____________________


Reg. 2

SCHEDULE

CERTIFICATE OF LEGALISATION

GUYANA
Attested at
city
CONSULATE No.
the office of the Guyana Consulate in .
country
OF 1986
................
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Export & Import (Special Provisions) Cap. 91:12 13

SUBSIDIARY LEGISLATION
Reg. 6/1986 EXPORT AND IMPORT (SPECIAL
PROVISIONS) REGULATIONS.
made under sections 9 and 16

Citation.

Form of
certificate of
legalisation.
1. These Regulations may be cited as the Export and
Import (Special Provisions) Regulations.
2. The form of the certificate of legalisation shall be as
set out in the Schedule.

.....

...................................................
Signature of Consulate Officer
Date.....................................................

L.R.O. 1/2012