Application of Excise Stamps on Tobacco Products

Importers, retailers and resellers of tobacco products should note that the Guyana Revenue Authority (GRA) Customs, Excise and Trade Operations (CE&TO) has commenced the application of Excise Stamps on imported tobacco products.

Customs Officers are currently visiting premises to verify existing inventories to initiate the stamping process.

It is the responsibility of the importer, retailer or reseller to provide the staff to affix the stamps under the supervision of the Customs Officers.

In addition, importers, businesses, and persons are reminded that purchasing alcohol and tobacco products for resale without the affixed Excise Stamps is contrary to law. Upon the conclusion of the verification excise, the Commissioner-General will announce a cutoff date after which, the retailers/resellers who purchase products without the stamps, may be penalized in accordance with the Customs Laws.

Stakeholders are urged to complete the registration and inventory forms on GRA’s website and submit to the Excise Stamp and Environmental Levy Section, Customs, Excise & Trade Operations, GRA or by email to This email address is being protected from spambots. You need JavaScript enabled to view it..">This email address is being protected from spambots. You need JavaScript enabled to view it..

The affixing of excise stamps on units of alcohol and tobacco products is an anti-smuggling measure and is being carried out in accordance with the provisions of the Customs Act, Chapter 82:01.