In fulfilling its legal mandate to optimise revenue collection and following recommendations of the International Monetary Fund (IMF) in a Guyana Technical Assistance Customs Petroleum Report (September 2019), the GRA established the Customs Petroleum Unit and Petroleum Revenue Audit Unit to focus on oil and gas audits and routine Customs functions relevant to the sector.

The Unit is overseen by a Deputy-Commissioner and a staff complement that includes specialists in oil lifting and export, entry processing, classification and import valuation, data analysis and research, and exemption and inventory monitoring.