The processing of cargo is done by the importer/Customhouse Broker using the Automated System for Customs Data (ASYCUDA) World. Importers/Customhouse Brokers are therefore required to log in to the system to complete an electronic Single Administrative Document (eSAD)  and attach accompanying documents required such as the invoice, bill of lading/waybill, tax exemption letter/CG Letter, import licence, CARICOM Certificate of Origin, etc.

In some cases, the importer/customhouse broker may be required to upload a C32 A form in ASYCUDA World if the value of the item is disputed by Customs. This often results if an invoice submitted is false or the item is undervalued. The C32A represents an oath by the importer/customhouse broker that the value submitted is true and correct. However, if Customs is still not satisfied, a C32 B is prepared in ASYCUDA to declare the change on value and the new amount in taxes to be paid. The law authorizes Customs to use its discretionary powers to make changes to any value, provided there is sufficient reason.

What documents are mandatory for importation?

  • Bill of Lading (BOL)/Airway Bill
  • Invoice
  • The importer completes the electronic Single Administrative Document (eSAD) in ASYCUDA.
  • Taxpayer Identification Number (TIN)
  • The exporter then submits as attachments in ASYCUDA
  • Permits or licences applicable
  • Other documents to support the transaction (Valuation).


The following goods are restricted to be imported into Guyana:

  1. Arms and Ammunition except with the written permission of the Commissioner of Police;
  2. Cocaine, heroin, cannabis sativa (known as Indian hemp or bhang), cannabis indica, choras, or any preparation or mixture thereof, except under licence of the Chief Medical Officer;
  3. Goods which bear design in imitation of any currency or bank notes or coin in common use in Guyana or elsewhere unless with the approval of the Commissioner-General;
  4. Spirits (not being liqueurs, cordials, perfumed spirits or medical spirits) and wine, unless specifically reported as such, and unless in aircraft, or in ships of twenty-seven decimal three zero (27.30) tonnes burden at least, and in casks and other vessels capable of containing liquids, each of such casks or other vessels being of the size of content of forty one (41) litres at the least or unless in glass or stone bottle containing not less than forty one (41) litres;
  5. Tobacco, cigars, cigarillos or cigarettes, unless specifically reported as such and unless in aircraft, or in ships of ninety decimal one zero (90.10) tonnes burden at least, and unless in whole and complete packages each containing not less than nine decimal one zero (9.10) kilogramme net weight of tobacco, cigars, cigarillos and cigarettes may be imported through the parcel post in quantities not less than nine decimal one zero (9.10) kilogramme net weight;
  6. Tobacco extracts, essences or other concentrations of tobacco, or any admixture thereof, tobacco stalks and tobacco stalk flour except under such conditions as the Commissioner – General with the approval of the Minister, may either generally or in any particular case allow.
  7. Goods the importation of which is regulated by any other Law of Guyana except in accordance with such law;
  8. Exotic species of fish except in accordance with the terms of a licence granted by the Chief Agriculture Officer;
  9. Cinematographic films (with the meaning of Section 2 of the Cinematographic Act) to the exhibition of which the exemption provided in Section 15 (1) (a) or (c) of the said Act applies, unless:
    • at the time of the importation of any such film into Guyana, the importer thereof deposits it with an Officer who shall issue a receipt thereof;
    • the importer furnishes the Minister responsible for public safety and public order with a true statement of the general nature of the subject matter of any such films;
    • the Minister on satisfying himself by such means as he may think fit (including the taking of custody of the film for the purpose of viewing it) that the film in is no manner prejudicial to public safety, public order, public morality, public health or the defence of Guyana, issues;
    • the importer presents the certificate and the receipt to the Officer and pays such duty as may be payable on the film;
  10. Any printed matter which in the opinion of the Minister for the time being assigned responsibility for public safety and order is prejudicial to the defence of Guyana, public safety of public order.

For reference see Section 43 of the Customs Act, Chapter 82:01 and Schedule II of the Schedules made under the Customs Act.