Environmental Tax - Information

In accordance with Section 7A of the Customs Act Chapter 82:01, Environmental Tax at the rate of ten dollars ($10.00) is raised, levied and collected on every unit of non-returnable metal, plastic or glass of any alcoholic or non-alcoholic beverage imported into Guyana and every importer of such beverage shall pay the tax to the Customs and Trade Administration at the same time when Customs Duties are paid.                                                                                       

Hence, Environmental Tax is imposed at the port of entry into Guyana on non-returnable containers for any alcoholic and non-alcoholic beverages imported.

Section 7A(2) of the Customs Act states that, “a person liable under this section to pay tax, who fails to do so, shall be guilty of an offence and shall be liable to a fine of five thousand dollars and in addition, shall pay to the Controller of Customs and Excise twice the amount of the tax payable”.

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