The Guyana Revenue Authority (GRA) wishes to advise Importers, Licenced Customhouse Brokers, Company Brokers, and other stakeholders of the following requirements for importation of electric cycles in accordance with the provisions of the Customs Act, Chapter 82:01.

Electric Cycles are defined as those cycles with electric motor that are of a “frame or chassis type”. They can either be pedal-assisted or not, as per examples below.

As is required for other motor vehicles and cycles, GRA requires that the chassis/frame number is engraved on the chassis/frame, and stated on the shipping documents including the Bill of Lading, invoice, and manifest. In addition, the qualifying “Electric Cycle” with Chassis/Frame number must be classified under HS 8711.60.90.11, which is free of Customs duty, but attracts VAT.

It is the responsibility of the importer to ensure such specifications are engraved on the electric cycles and documents prior to being shipped and imported into Guyana.

As an interim measure, for those qualifying electric cycles that were purchased and shipped prior to July 4, 2023, with Chassis or Frame number NOT engraved or stated, GRA will allow these to be entered and processed through ASYCUDA under the following conditions.

a. The item must be classified under HS 8711.60.90.12, free of Customs duty, but attracts VAT.
b. GRA will assign a unique identification number at the Licence Revenue Office (LRO) office, which must be engraved onto the frame/chassis shaft of electric cycle, prior to the registration being issued.

Persons are reminded to adhere to the correct classification and description as specified. Failure may constitute an offence under the laws, and may be subject to fines and penalties. For further clarity, kindly contact the Customs Excise & Trade Operations (CE&TO) telephone number 227-6060 Ext 2601 or email comptroller@gra.gov.gy

By Order
Commissioner-General