PERMIT FOR IMMEDIATE DELIVERY (PID)
Under the Customs Regulation 50 (2), a permit for immediate delivery prior to goods being entered may be issued by the Commissioner-General for perishable goods and any other goods for which delivery can be permitted without any risk to the collection of any duty and other monies payable upon the goods when immediate release of such goods is necessary to avoid unusual loss or inconvenience to the importer or to the carrier bringing the goods to the port, or to utilize more effectively the Customs personnel or to eliminate or reduce congestion on wharves, at airports or other places. Further, Section 50 (1) of the Customs Act, Chapter 82:01 states that, no goods shall be discharged from an aircraft or from any ship without the permission of an authorized Customs Officer, and no goods deposited on importation in a Transit shed or a customs area shall be removed therefrom until the authorized Customs Officer has approved delivery in writing on the relative delivery order.
The Commissioner-General may issue a PID prior to goods being entered into Guyana; however the authority to approve and issue a PID has been delegated to the Head, Customs & Trade Administration only.
First time applicants, who wish to use this facility are required to submit a written application to the Head, Customs & Trade Administration detailing their:
- nature of the business
- copies of all relevant documents setting forth adequate description of the goods
- quantities to be cleared through PID and
- reason(s) for requesting the use of the PID facility
Importers will be required to lodge a bond, as security for duties and taxes payable on imports. The bond is determined by the Head, Customs & Trade Administration (C&TA) and will cover all duties and taxes payable.
Further, it is the importerâ€™s responsibility to ensure that goods released are â€˜enteredâ€™ within ten (10) days from the date of the PID of such goods. Hence, to have the goods â€˜enteredâ€™ the importer will be required to submit the followingdocuments:
- an invoice,
- bill of lading, airway bill or
- other satisfactory document
These documents should be submitted to the proper officer for immediate delivery of goods prior to the goods being entered and pay any applicable taxes to the Customs & Trade Administration of the Guyana Revenue Authority.
Breach of PID Facility
The Commissioner-General may refuse to allow immediate delivery of goods to an importer if
- he/she has on another occasion violated the provisions of this regulation or
- has failed to pay amounts due under customs bills issued to him/her.
- Failure to â€˜enterâ€™ goods within the required ten (10) days period will result in the payment of interest on any applicable taxes.
- Defaulting importers may be â€œblacklistedâ€� and not issued with any further use of the facility until all relevant documents are submitted.
Further, non-perfection of PIDs can result in a taxpayer not being issued with a Certificate of Tax Compliance.
Types of goods that qualify for processing through the PID facility
- Goods perishable in nature e.g. hatching eggs, fruits
- Medical supplies
- Goods for use on Government projects/contracts that are subject to duties and taxes
- Raw materials for local manufacturers