In accordance with Section 7A of the Customs Act Chapter 82:01, Environmental Levy 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 or manufactured locally. Every importer of such beverage shall pay the levy to the Customs and Trade Administration at the same time when Customs Duties are paid, or for manufacturers, monthly, when the returns are submitted in the prescribed form.

In addition, Section 7A (2) states “Except as otherwise provided, the importer, local manufacturer or producer of any beverage or water referred to in subsection (1) shall pay the levy to the Commissioner-General in relation to –
(a) goods imported and not warehoused;
(b) goods imported and warehoused and removed from the warehouse;
(c) goods manufactured or produced in Guyana and removed from the warehouse, factory, bond, or other places of storage

Hence, Environmental Levy is imposed at the ports 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 the levy, who fails to do so, shall be guilty of an offence and shall be liable to a fine of fifty thousand dollars and in addition, shall pay to the Controller of Customs and Excise twice the amount of the levy payable”.