Georgetown, Monday, November 3, 2025: In its continued effort to modernise Customs Operations, the Guyana Revenue Authority has launched three new Excise Tax stamps to supplement and replace the corresponding existing Excise Stamps.
Implementation begun on November 1, 2025 with the Revenue Authority once again collaborating with the Canadian Bank Note Company (CBN) to facilitate the mandatory use of Excise Stamps on designated alcoholic products.
The new Stamps will be placed on alcoholic products that have paid the correct duties, excise and other applicable taxes, replacing the previously affixed stamps on these classes of products. In support of necessary public and other stakeholders’ awareness, sample photographic images of each new stamp type are presented as follows:
- TAX PAID ALCOHOL STAMP – UP TO AND INCLUDING 500M:
- TAX PAID ALCOHOL STAMP – OVER 500ML:
- DUTY-FREE ALCOHOL STAMP:
The Excise Stamp Tax is an anti-smuggling measure to reduce the illicit trade of alcohol/tobacco products within Guyana. The Revenue Authority first launched the Excise Stamp Tax in November 2017 on all imports of foreign alcoholic beverages and tobacco products (Except Beer). The introduction of these new Stamps, along with a corresponding automated Monitoring System, represents a significant step forward in strengthening transparency, accountability, and efficiency in excise tax administration.
As such, the GRA is reminding importers, wholesalers, and retailers that all imported packages/units of alcoholic and tobacco products must be affixed with an approved Excise Stamp in accordance with Regulations made under the Customs Act, Chapter 82:01.
It should be noted that under Act, the following are considered summary offences:
• Importation of any goods on which excise stamps should be affixed without being registered with the Commissioner-General under these regulations;
• Failure to affix an excise stamp on the package of good in such secure manner as the Commissioner-General may prescribe;
• Printing over or defacing an excise stamp affixed on a package;
• The possession of goods on which the excise stamps have not been affixed and which are not destined for export;
• Attempts to acquire or the acquisition of an excise stamp without the approval of the Comptroller or Commissioner-General;
• Printing, making or in any way creating an excise stamp without the authority of the Comptroller or Commissioner-General; or
• The removal or otherwise preparation of any excise stamp with the intent to use or cause the same to be re-used after it has already been used.
It should also be noted that any goods connected to the offences set out under this regulation may be forfeited to the State in accordance with the applicable provisions under the Act, and may also result in penalties or legal proceedings against the offender.
In light of the foregoing, all stakeholders, including importers, distributors, and retailers, are urged to:
• Prepare for the transition.
• Ensure full compliance with the updated stamp requirements.
• Take advantage of the awareness programmes, training and support being provided by the GRA.
• Register with the Excise Stamp & Environmental Levy Division of the GRA if not already registered.
If you require any further clarification or assistance, please contact the GRA at Telephone Numbers 227-6060 ext.: 7182408.
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