Guyana - Customs

Customs Rules for Yachts Arriving/Departing Guyana

Length of Stay:

Customs clearance for yachts is for 6 months and can be renewed for a further six months. Beyond this, the yacht must either leave Guyana or be imported.

Firearms and large amounts of foreign currency must be declared.

Value Added Tax Refund for Non-Residents:

Visitors to Guyana are eligible for a refund of VAT paid on purchases, provided that the goods purchased will be taken out of Guyana and total twenty-thousand Guyana dollars (G$20,000) or more. In order to ensure that you are eligible for a VAT refund you must do the following:

• Ask for a Sales/Tax Invoice.
• Shop where you see a Certificate of VAT Registration, issued by the Guyana Revenue Authority and ask the salesperson for an original receipt, sales invoice or tax invoice when you make a purchase.
• Remove the items from Guyana when departing. A physical inspection of the goods to be exported will be conducted by the Customs officials at the airport, port or border.
• Complete a VAT31 Form in order to claim your refund. Forms are available at GRA Branch Offices and the Tax Operations and Services Department which is located at 200-201 Camp Street, Georgetown.
• Attach documentary evidence to VAT31 Form to prove that VAT was paid on the goods.

Once your claim has been processed, a cheque will be prepared and dispatched to you in the currency of the country in which you reside. For more information see this Facebook post.

Last updated: February 2019

Communication and Tax Advisory Services Division