The Guyana Revenue Authority (GRA) hereby notifies importers, retailers and resellers of tobacco that the Excise Tax rate of $2,500 will be applied per thousand (1,000) sticks for items under Tariff Heading Nos. 24.02 and 24.03 including tobacco and or tobacco substitutes and other manufactured tobacco and substitutes such as:
- Cigarillos and cigarettes
- “Homogenized” or “reconstituted” tobacco
- Tobacco extract and essences
This new provision took effect from January 1, 2019 in accordance with the Excise Tax (Amendment) Regulations 2018.