The Guyana Revenue Authority wishes to remind the general public that an item shall be classified as Want of Entry cargo if the importer or any such person fails to have their consignment entered, within fourteen days, (exclusive of public holidays) from the date of importation or within such further period as the Comptroller may direct.
Thereafter, such Want of Entry cargo may be deposited (if not entered) into the State Warehouse and within two months after such deposit, or such further period as the Comptroller may direct, shall be advertised in the Gazette and one month after such advertisement (if no claim is made) shall with all convenient speed be sold in such manner as the Commissioner General may direct.
As highlighted, the Procedure for disposal of such Want of Entry cargo include-
- Advertisement in the Official Gazette.
- One month after such advertisement, if claim is not made within the stated prescribed time, the cargo shall be disposed of accordingly.
- Interested bidders are given the opportunity to examine the cargo before submitting their bid amount, in a sealed envelope, to the Revenue Authority.
- The highest bidder may be awarded with the said Want of Entry cargo. However, the Revenue Authority reserves the right to reverse the award in instances where the system is being abused by one set of bidders or if the bidders have not been honouring their tax obligations.
- If the awardee fails to honour his/her obligations, the Commissioner-General may dispose of the cargo in accordance with Section 90 (4) of the Customs Act, Chapter 82:01.
- In some instances, seized or Want of Entry cargos may be disposed of by way of donation to other state entities for operational use.
The foregoing process of disposal of such Want of Entry cargo by sealed bids was introduced by the Revenue Authority in 2016 to, among other things, curtail collusion and reduce revenue loss.
In any such case where claims are made within the prescribed mandated period, the Want of Entry cargo may be returned to the importer provided that all duties, expenses, rent and charges are duly paid.
The entire process of such disposal of Want of Entry cargos are done in collaboration with Office of the Auditor General, Customs, Excise and Trade Administration, GRA’s Internal Audit, GRA’s Special Investigation Unit and the GRA’s Law Enforcement and Investigation Division. All agencies and departments play their respective roles during the process to ensure all Want of Entry cargos are disposed in a fair, impartial and transparent manner.