CUSTOMS DUTIES: SOUTH AFRICA TO GUYANA

Overview of Customs Duties from South Africa to Guyana

Exporting goods from South Africa to Guyana involves navigating the Caribbean Community and Common Market (CARICOM) regulatory framework. Guyana, as a CARICOM member state, maintains a Common External Tariff (CET) system that applies to imports from non-member countries, including South Africa. Understanding the duty structure, VAT requirements, and documentation standards is essential for successful trade operations between these nations.

The Guyana Revenue Authority (GRA) administers all customs duties, taxes, and trade regulations. Importers must comply with multiple tax obligations beyond standard tariffs, including Value Added Tax (VAT) and excise taxes on specific product categories. All duties are calculated on a value-added basis.

General Duty Rates

Product Category	Common External Tariff (CET) Rate	Additional Notes
General Industrial & Consumer Goods	5% - 20%	Rate varies by HS code classification
Agricultural Products	40%	Highest tariff category
Value Added Tax (VAT)	14%	Applied to imports and domestic goods; certain exceptions apply
Excise Tax (Alcoholic Beverages)	Varies by HS code	Applied to total value including freight, insurance, and duties
Excise Tax (Tobacco Products)	Varies by HS code	Applied to total value including freight, insurance, and duties
Excise Tax (Petroleum Products)	Varies by HS code	Applied to total value including freight, insurance, and duties
Excise Tax (Vehicles)	Varies by HS code	Applied to total value including freight, insurance, and duties
Environmental Tax (Beverage Containers)	Approximately USD $0.05 per unit	Applies to non-returnable metal, plastic, glass, or cardboard containers

Required Documents

• Commercial Invoice with detailed product descriptions and HS codes
• Packing List specifying contents, weights, and dimensions
• Certificate of Origin confirming South African origin of goods
• Bill of Lading or Airway Bill for shipment proof
• Import Declaration Form (as required by GRA)
• Insurance Certificate showing CIF (Cost, Insurance, and Freight) value
• Product-specific certifications or licenses (where applicable)
• VAT registration documentation if applicable
• Excise tax documentation for controlled products

Important Regulations

VAT Calculation: VAT on merchandise imports is calculated based on the CIF value plus the sum of import duties and any other taxes and charges. Businesses must register for VAT if they produce taxable supplies of GYD 15 million or more over a 12-month period.

Excise Tax Administration: The GRA Commissioner administers excise taxes on consumable items including alcoholic beverages, tobacco products, petroleum products, and vehicles. The excise tax is applied to the total value of each item upon entry, inclusive of freight, insurance, customs duties, and other charges. Importers must pay excise taxes before goods are cleared for use in Guyana.

Temporary Imports: The Commissioner General may waive excise taxes for items imported for temporary use, provided goods are exported within three months and a deposit is left with the GRA.

Environmental Tax: An environmental tax of approximately USD $0.05 per unit applies to all non-returnable metal, plastic, glass, or cardboard containers of any alcoholic or non-alcoholic beverage imported into Guyana.

Prohibited and Restricted Items: Certain goods may be prohibited or restricted from import. Verify product eligibility with the GRA before shipment.

Trade Agreements

Guyana's membership in CARICOM provides the framework for the Common External Tariff system. While South Africa is not a CARICOM member, goods from South Africa are subject to the standard CET rates applicable to non-member countries. Exporters should verify whether any bilateral trade agreements between South Africa and Guyana may provide preferential treatment for specific product categories.

For specific tariff rates on particular products, contact the Guyana Revenue Authority or consult with a customs broker familiar with South African-Guyanese trade operations. Professional guidance is recommended to ensure compliance with all applicable regulations and to optimize duty calculations.