GUYANA – USED CAR IMPORT RULES AND REGULATIONS

The duties and taxes applied to vehicle imports from Japan are calculated based on the vehicle’s age and engine size, in addition to the Cost and Freight (CNF) price of the vehicle. The specific duties vary according to these factors:

Duties for Vehicles Above 4 Years of Age:

For engines with a capacity of 0-1000cc:

• Custom Duty: 10%
• Excise Tax: US $4200

For engines with a capacity of 1000-1500cc:

• Custom Duty: 10%
• Excise Tax: US $4200

For engines with a capacity of 1500-1800cc:

• Custom Duty: 30%
• Excise Tax: US $6000

For engines with a capacity of 1800-2000cc:

• Custom Duty: 30%
• Excise Tax: US $6500

For engines with a capacity of 2000-3000cc:

• Custom Duty: 70%
• Excise Tax: US $13500

For engines with a capacity exceeding 3000cc:

• Custom Duty: 100%
• Excise Tax: US $14500

Duties for Vehicles Below 4 Years of Age:

For engines with a capacity of 0-1500cc:

• Custom Duty: 45%
• VAT: 14%

For engines with a capacity of 1500-1800cc:

• Custom Duty: 45%
• Excise Tax: 10%
• VAT: 14%

For engines with a capacity of 1800-2000cc:

• Custom Duty: 45%
• Excise Tax: 10%
• VAT: 14%

For engines with a capacity of 2000-3000cc:

• Custom Duty: 45%
• Excise Tax: 110%
• VAT: 14%

For engines with a capacity exceeding 3000cc:

• Custom Duty: 45%
• Excise Tax: 140%
• VAT: 14%

Duties for Import of Private Vehicles:

• Custom Duty: 150%
• VAT: 16%
• Excise Tax: 10-110%

Custom Duty varies based on engine size or weight and ranges from $4200 to $6200.

Duties for Import of Private Vehicles (Exceeding 3000cc):

• Custom Duty: 150%
• VAT: 16%
• Excise Tax: 10-110%

Custom Duty begins at $13500 and is determined by engine size or weight.