Commercial - General Items



The following documents are required for the importation of goods into Guyana

  • Bill of Lading (BOL)/Airway Bill with the Freight Certified Stamp
  • Original invoice with the company's stamp or signature, certified invoice or
    Form C21
  • A certificate from the Pesticide, Toxic and Chemicals Control Department
    (required for the import of chemicals)
  • Import Licence Certificate from the Ministry of Trade (required for the import of
    pharmaceuticals and cosmetics)
  • If importing a reconditioned motor vehicle, the cancelled registration from the
    company or individual from whom the vehicle was purchased (it should be
    noted that new vehicles do not require a cancellation of registration)
  • Freight certified airway bill or delivery order
  • Bills or receipts (original)
  • Form C32 A or B
  • A worksheet
  • For CARICOM goods, a CARICOM Certificate of Origin
  • CG letter for exempted items (for some items).



1. Bill of Lading (BOL)/Airway Bill
2. Invoice
3. Completed Declaration (Form C 72)
4. Taxpayer Identification Number (TIN)
5. Permits or licences applicable
6. Other documents to support the transaction (Valuation) should be attached.


  • The importer, consignee, broker or agent lodges his/her documents at 
    Customs Lodging Area, GRA's Headquarters for vetting. Once documents are in
    order, the importer, consignee, broker or agent proceeds to step 2. If the documents
    are not in order, they are returned to the importer, consignee, broker
    or agent for necessary changes to be made.
  • He/she then receives a Lodgment Number.
  • The entry will then be processed usually in one day, but potentially three to
    five days, especially for a large shipment of multiple items.
  • If the payment is greater than G$30,000, the importer, consignee, broker or
    agent is first given an Assessment Notice which must be taken to pay the
    Cashier where the taxes assessed are to be paid. After payment, the broker or
    the investor will be given official receipts and copies of the entry by the Cashier
    before proceeding to the Transit Shed (T/Shed).
  • At the Transit Shed where the goods are stored, the importer, consignee, broker
    or agent presents the entry to the shipping agent.
  • The shipping agent examines the documents, and if correct, gives it to the
    Officer - in - Charge (OC) who in turn authorizes that the goods be brought out
    and examined. At this point, the physical goods that are being imported are
    compared to those listed on the invoice.
  • It should be noted, that Customs in Guyana is similar to other Customs
    departments around the world; Customs Officer will not undertake 100%
    inspections of 100% of imports. Rather, they employ risk profiling techniques.
    Random checks may be conducted even if the risk profile is low for a particular
    item. The percentage of examination conducted is determined by the criteria set
    in the Total Revenue Integrated Processing System (TRIPS).
  • Once the inspection, if any, is completed, the importer, consignee, broker or
    agent obtains delivery of the goods and the documents are stamped for release.



In accordance with Section 43 of the Customs Act, Chapter 82:01 and Schedule II of the Schedules made under the Customs Act, the following goods are prohibited or restricted to be imported into Guyana:

  • Base or counterfeit coin of any country;
  • Coin legally current in Guyana or any money purporting to be such not being of the established standard weight and fineness;
  • Articles of food intended for human consumption declared by the Competent Authority to be unfit for such purposes;
  • Indecent or obscene prints, paintings, photographs, books, cards, lithographic or other engravings or any other indecent or obscene articles;
  • Infected cattle, sheep or other animals, or carcasses thereof, and hides, skins, horns, hoofs or any other part of cattle or other animals which may be prohibited in order to prevent the introduction or spread of any communicable disease;
  • Matches containing white (yellow) phosphorous;
  • Goods, which if sold, would be liable to forfeiture under the Merchandise Marks Act;
  • Goods manufactured outside Guyana, which whether or not bearing a name or trade mark, do not carry in relation to themselves a definite indication of the country in which they were made or produced unless the Commissioner - General having regard to the nature of such goods and the requirements of any Regulations applicable thereto, deems otherwise;
  • Prepared opium and pipes or other utensils for use in connection with the smoking of opium or the preparation of opium for smoking;
  • Shaving brushes manufactured in or exported from Japan;
  • Fictitious stamps and any die, instrument of materials capable of making any such stamps;
  • Goods the importation of which is prohibited by any other Law of Guyana.

Note: The Minister of Finance may from time to time by order, delete any goods from or add any goods to the above list.



In accordance with Section 43 of the Customs Act, Chapter 82:01 and Schedule II of the Schedules made under the Customs Act, the following goods are prohibited or restricted to be imported into Guyana:

  • Arms and Ammunition except with the written permission of the Commissioner of Police;
  • 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;
  • Goods which bear a 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;
  • 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;
  • 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;
  • Tobacco extracts, essences or other concentrations of tobacco, or any admixture thereof, tobacco stalks and tobacco stalks flour except under such conditions as the Commissioner - General with the approval of the Minister, may either generally or in any particular case allow.
  • Goods the importation of which is regulated by any other Law of Guyana except in accordance with such law;
  • Exotic species of fish except in accordance with the terms of a licence granted by the Chief Agriculture Officer;
  • 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;
  • 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.
  • Motor cars and light commercial vehicles, including minibuses, vanettes, pick-up trucks, land rover and similar class of vehicles imported by-
  • a Guyanese returning home to take up permanent residence (including a Guyanese student or a Guyanese on secondment overseas)
  • a person importing or receiving such a vehicle as gift from overseas, subject to paragraph (c)