Importation of motor vehicles four years and under

Cars, vans, buses, pickups and SUVs four (4) years and under with an engine capacity of 1500 cc or less will be deemed as NEW by the Guyana Revenue Authority and will NOT attract Excise Tax.

Effective January 1, 2018, GRA will calculate taxes and duty on vehicles using the interpretation as dened in Part II of the Second Schedule of the Customs Act Chapter 82:01 and the amended Section (209) (b) of the Regulations - “four years old” means the period of forty-eight months or four calendar years immediately preceding December 31 in the calendar year of importation.”

Therefore, cars, vans, buses, pickups and SUVs imported from January 1, 2018 must have been manufactured after December 31, 2013 to be considered.


Commissioner General