WT/TPR/S/218/Rev.1 Trade Policy Review 
Page 22 
 
 
III. TRADE POLICIES AND PRACTICES BY MEASURE 
(1) MEASURES DIRECTLY AFFECTING IMPORTS  
(i) Procedures 
1. The Guyana Revenue Authority (GRA) is respons ible for administering customs procedures 
in Guyana.  All importers must be registered a nd obtain a tax identification number (TIN) from the 
Guyana Revenue Authority's Customs and Trade Ad ministration department.  Importers may import 
individually or through a custom's broker.  Th e following documents are always required when 
imports are presented at Customs:  the customs declara tion;  invoice;  bill of lading;  packing list, and  
certificate of origin.  Other documents such as import licences, permits, sanitary certificates, and 
certificates of title and registrati on (in the case of motor cars) may be required depending on the good 
imported.  
2. There are several steps involved in the import process and these have not changed since 
Guyana's previous review (Box III.1).1  As of December 2007, these pr ocedures were not applied to 
imports of personal and household effects or non-co mmercial items of a c.i.f. value of between 
US$200 and US$500.  For these low-value imports a simplified system involving the submission of a 
Simplified Customs Declaration (SCD) was introduced.2  A Permit for Immediate Delivery Form may 
be obtained to expedite the speedy clearance of  imports of perishable goods, upon payment of a 
financial bond. 
3. Guyana installed the Total Revenue Integrated Processing System for customs management in 
January 2007, replacing Asycuda Version 2.  The authorities expect the new system to expedite 
customs processing, inter alia , through its enhanced capability to  detect false declarations, and 
thereby also expedite the processing of valid ones.3  The new system incorporates the necessary 
technology for the GRA to receive customs declara tions electronically in advance of importation, 
however, this had not yet been operationalized (March 2009). 
4. As reported by the authorities, customs clearance typically takes five to seven days.  They 
note that on a regular basis import documents are not  properly completed, thus causing delays.  They 
also report that efforts are being made to reduce clearance times through internal reorganization and 
training.  
5. Disputes regarding the rate or amount of dut y payable on imports may be submitted to the 
Customs Tariff Tribunal.  As at September 2007, the latest date for which information was available, 
five cases had been brought to the Tribunal:  two cases were withdrawn by the appellant, in one case, 
the Tribunal decided in favour of the appellant, and in  another case, in favour of the GRA;  the fifth 
case was still pending.4  Importers dissatisfied with the Tribunal's decision may appeal to the Full 
Court of the High Court whose decision is final.  
                                                      
1 WTO (2002), Box III.1. 
2 The Simplified Customs Declaration was introduced by Regulation No. 20 of 2007, made under the 
Customs Act (Cap. 82:01).  See also Guyana Reve nue Authority online information.  Viewed at:  
http://www.revenuegy.org/pressr /customsDeclaration.php. 
3 Guyana Revenue Authority online information.   Viewed at:  http://www.revenuegy.org/pressr/ 
customsecurity.php. 
4 Guyana Revenue Authority online information.   Viewed at:  http://www.revenuegy.org/pressr/ 
customstribunal.php. Guyana WT/TPR/S/218/Rev.1 
 Page 23 
 
 
6. Guyana has notified the WTO that it does not have any laws or regulations on preshipment 
inspection.5  Guyana is a member of the World Customs Organization. 
Box III.1:  Customs clearence process 
1. Obtain a Customs registration number  and, if required, an import licence. 
2. To clear imported goods, a broker or the importer (i f it is acting on its own behalf) must complete form 
C72 in quadruplicate and submit it to Customs, along with  the original supplier invo ice, bill of lading, and 
insurance form (if insured). 
3. This file of forms is routed to the Classification section where the accuracy of the classification of goods 
in the documents is verified. 
4. The file is then delivered to the computer/proce ssing section, where it is checked for completeness and 
accuracy and the data is entered.  If everything is in  order, an Assessment Noti ce indicating the amount of 
taxes to pay is issued to the broker and Custom's cashier, along with the C72 form. 
 (a) For commercial goods, except duty-free items, if a customs officer believes the invoice value is not 
correct or the importer has a history of under-invoicing, the file may be routed to the valuation section.  Here, the file is reviewed for accur acy and if the officer feels that th e invoice is undervalued, the values 
may be increased for tax-computation purposes. 
 (b) If revalued, the file is returned to the broker, who makes the necessary recalculations on form C72 and 
resubmits it.  The file then goes to the computer/pro cessing section again for entry and the issuance of an 
Assessment Notice.  This retracing of steps may add a nother one to two days to the clearance process.  
5. The broker takes the no tice to the cashier and pays the indicated  amount, receiving a copy of the C72 form 
as a receipt.  Twice a day, the original, paid-for C72s  are picked up from the cashier and delivered to the 
Quality Review section at Customs House. 
6. There is post-audit verification in some cases. 
7. If everything is in order, the file is delivered to the wharf or other point of entry; this takes another half-
day.  A broker takes the approved forms to the po int of entry where it is ma tched with the original 
delivered from the inspection unit.  The goods are th en located and a physical inspection occurs.  This 
inspection is usually based on a sampling, unless some discrepancies are found, in which case, all goods 
may be inspected.  Deliveries are made two to three times a day from the Quality Review section to the 
wharf or other point of entry. 
8. After the inspection, the broker takes the bill of la ding to the port agent, who provides a cart note for 
permission to take the goods out. 
9. The broker takes the goods. 
Source: WTO document WT/TPR/S/122.  
 
(ii) Customs valuation 
7. Guyana has not submitted its legislation under Ar ticle 22 of the Agreement, nor has it replied 
to the Checklist of Issues.  Guyana has reserved its right to use certain special and differential 
treatment provisions of the Customs Valuation Ag reement, as set out in A nnex III(3) and (4) to the 
Agreement.6 
8. Customs valuation rules are included in Artic le 23 and Schedule V of the Customs Act 
(Cap.2:01).  The Act specifies that the transaction va lue, plus costs of transport, loading and handing 
and insurance, should be the customs value of import ed goods.  The authorities indicate that this is 
                                                      
5 WTO document G/PSI/N/1/Add.10, 19 July 2004. 
6 WTO document WT/LET/226, 12 June 1998;  see also G/VAL /2/Rev.24, 27  April 2007. WT/TPR/S/218/Rev.1 Trade Policy Review 
Page 24 
 
 
used in around 71% of cases, which would appear to reflect significant problems with under-
invoicing.  In cases of doubt, the GRA may require fu rther information, and may use other methods of 
valuation, in the order prescribed by the WTO Agreement on Customs Valuation.  Where the 
Commissioner-General of the GRA determines that  the transaction value may not used, importers 
may request a written explanation of the grounds for such a decision.  The importer may make 
representations to the Commissioner-General on the ma tter, which must be taken into account.  Goods 
subject to investigations are deposited in a state warehouse and may not be delivered to the importer 
until freight, landing, and storage charges have been paid.7 
9. The Customs Act prohibits the use of minimum prices for customs valuation, as well as the 
other prohibitions listed in Article 7 of the Cust oms Valuation Agreement.  Guyana applies the 
Committee on Customs Valuation Decision on the "Tr eatment of Interest Charges in the Customs 
Value of Imported Goods". 
10. Importers are required to pay the customs duty determined by the GRA in order to clear 
goods through customs.  Importers who wish to di spute customs value decisions may appeal to the 
Customs Tariff Tribunal.  
11. The authorities note that the new Total Revenue Integrated Processing System has a built in 
risk profiling system to identify potentially fraudulent invoices.  At the time of Guyana's previous review, the authorities had reported that large amounts of revenue were lost through various 
malpractices by importers, including false docum entation, under-invoicing and under-valuation of 
imports, and collusion.
8  Items routinely under-invoiced included motor vehicles, clothing, and food. 
12. A table of exchange rates, approved by the Minister of Finance, is submitted to the 
Commissioner-General of the GRA on a monthl y basis for customs valuation purposes. 
(iii) Rules of origin 
13. Guyana has notified the WTO that does not apply non-preferential rules of origin on goods, 
and that preferential rules of origin are applied to  imports from CARICOM, as well as to imports from 
third countries with which CARICOM h as a free-trade agreement (Table III.1).9 
Table III.1 
Rules of origin maintained under CARICOM rules 
Agreement/country Rules 
CARICOM Article 84 of the Revised Treaty d eals with rules of origin.  Goods must have been wholly obtained or produced 
within CARICOM (intra-CARICOM cumulation applies) .  Goods produced within CARICOM from materials 
imported from third countries must have  been substantially tran sformed:  this may be specifically defined for 
each tariff heading as set out Schedule I of the Revise d Treaty, otherwise it is achieved by a change of tariff 
heading.  Guyana has incorporated CARICOM rules of or igin into domestic law, in the Fourth Schedule to the 
Customs Act, Cap. 82:01. 
CARICOM-Colombia Rules of origin on imports into G uyana (as a CARICOM MDC) from Colombia only apply to a limited number 
of goods listed in the Agreement.  Rules of origin on imports are set out  in Article 9 of the Agreement.  
Substantial transformation is generally determined by a change in tariff classificati on.  Cumulation among parties 
applies. 
Table III.1 (cont'd) 
                                                      
7 Customs Act, Cap. 82:01, Sections 84 and 90. 
8 WTO document WT/TPR/S/122, 1 October 2003. 
9 WTO document G/RO/N/42, 10 December 2003. Guyana WT/TPR/S/218/Rev.1 
 Page 25 
 
 
Agreement/country Rules 
CARICOM-Costa 
Rica Rules of origin are set out in Chapter IV to the Agreement.  Goods must have been wholly obtained or produced 
within one or both of the parties (cumulation applies) .  Otherwise, non-originating materials used in the 
production of a good must have either  undergone a change in tariff cla ssification or confirm to specific 
requirements, both of which are set out in Annex IV:03.  Goods are considered as originating if the value of all 
non-originating materials does not exceed 7% of the trans action value of the good on an f.o.b. basis.  With 
respect to textiles and clothing, the de minimis threshold for non-originating yarns and fibres is 10% of the total 
weight of the material. 
CARICOM-Cuba Rules of origin on imports into Guyana (as a CARICOM MDC) from Cu ba only apply to the specific goods listed 
in Annex II-IV to the Agreement.  Rule s of origin are set out in Annex VI to the Agreement.  Goods must be 
wholly obtained or produced in the territories of the parties (cumulation among par ties applies).  Otherwise, 
products, which incorporate parts from third countries must  undergo a change in tariff cl assification, and value of 
materials used from third countries must not  exceed 50% of the f.o. b. price of the goods. 
CARICOM-
Dominican Republic Rules of origin are set out in Appendix I to Annex I of  the Agreement.  Goods must be wholly obtained or 
produced in the territories of the parties (cumulation among parties applies).  Otherwise,  products that incorporate 
parts from third countries (which account for over 7% of  the transaction value) must in most cases undergo a 
change in tariff classification.  For chemicals, plastic s, and some fertilizers, th e criterion for substantial 
transformation is that a chemical reac tion or purification must ha ve taken place.  Origin is determined in some 
specific cases by regional-value conten t as specified in an attachment to Appendix 1.  There are also some 
instances where rules of origin cr iteria have yet to be developed. 
CARIFORUM-EC Rules of origin are set out in Article 10 to the Agreement and Protocol  I.  Products must have been wholly 
obtained within the parties or have undergone sufficient wo rking/processing as set out in  Annex II to Protocol I.  
Cumulation among the parties applies a nd, under certain conditions, may also  include ACP states and the EC's 
overseas countries and territories (OCT's).  At th e request of the CARIFORUM states, and under certain 
conditions, CARIFORUM origin may also be conferre d on goods incorporating materials from certain 
neighbouring countries without sufficien t working/processing being required.  These countries are:  Colombia, 
Costa Rica, Cuba, El Salvador, Guatemala, Honduras, Me xico, Nicaragua, Panama and Venezuela.  Goods are 
considered as originating if the valu e of all non-originating materials does not exceed 15% of the ex-works price 
of the product.  
 
Source:  For the online sources of the CARICOM's pref erential tariff agreements see Table AII.1. 
(iv) Tariffs 
14. Guyana applies the CARICOM Common External Tariff, with exceptions.  Guyana uses only 
ad valorem  tariffs and does not apply tariff quotas.  The overall simple average applied MFN tariff in 
2008 was 12.0%, marginally down from 2003 (12.1%).  The tariff is significantly higher for agricultural products at 22.5%, compared with 10.0%  for non-agricultural products.  The whole tariff 
is bound at an overall average of 58.2%;  there are 16 tariff lines where applied rates are higher than 
bound rates.  By reducing bound tariffs, Guyana woul d increase the predictability of its tariff regime. 
15. Guyana grants at least MFN treatment to all its trading partners, and applies the CARICOM 
Common External Tariff (CET) on imports from non-CARICOM members with exceptions.  Under the CET there is a tariff ceiling of 20% for non- exempt industrial goods and 40% for non-exempt 
agricultural goods.  Exceptions to the CET are included  in List A (items in respect of which member 
states wish to encourage national production) and Li st C (items for which minimum rates have been 
agreed, but can be increased up to the CET levels by members). 
16. Guyana's tariff schedule for 2008 is based  on the Harmonized Commodity Description and 
Coding System 2007.  The 2008 tariff contains 6,308 lines at the ten-digit level (Table III.2).  Guyana applies only  ad valorem  duties, with rates ranging from duty free to 100% (the latter is applied to 
39 lines).  The tariff comprises 15 rates, the most fre quent of which is 5% (applied to 3,308 tariff lines 
or 52.4% of the number of tariff lines).  The second mo st important rate is 20%, applied to 18.6% of 
total tariff lines, followed by du ty-free rates (accounting for 9.4% of tariff lines).  The share of 
duty-free lines increased considerably between 2002 a nd 2008, from 5.4% to 9.4%;  the share of the 
40% duty rate increased from 6.0% to 6.7% during the same period. WT/TPR/S/218/Rev.1 Trade Policy Review 
Page 26 
 
 
Table III.2  
Structure of the tariff schedule, 2002 and 2008  
(Per cent) 
  2002 2008 
1. Total number of tariff lines 6,397 6,308 
2. Non- ad valorem  tariffs (% of all tariff lines) 0.0 0.0 
3. Non- ad valorem  with no AVEs (% of all tariff lines) 0.0 0.0 
4. Tariff quotas (% of all tariff lines) 0.0 0.0 
5. Duty-free tariff lines (% of all tariff lines) 5.4 9.4 
6. Dutiable lines tariff average rate (%) 12.8 13.3 
7. Domestic tariff "peaks" (% of all tariff lines)a 8.3 8.8 
8. International tariff "peaks" (% of all tariff lines)b 28.7 28.7 
9. Bound tariff lines (% of all tariff lines) 100.0 100.0 
 
a Domestic tariff peaks are defined as whose exceed ing three times the overall average applied rate. 
b International tariff peaks are defined as those exceeding 15%.  
Source : WTO Secretariat calculations, based on data provided by the authorities of Guyana. 
17. The overall simple average applied MFN tariff in 2008 was 12.0%, down from 12.1% in 
2003. The tariff is significantly higher for agricultu ral products at 22.5% (WTO definition) then for 
non-agricultural products at 10.0% (Table III.3).  High est tariff duties apply to tobacco (average tariff 
of 71.5%), beverages (40.6%), an imals and products thereof (28.5% ), and fruits and vegetables 
(25.3%).  In non-agricultural products, fish and fish ery products are subject to an average tariff of 
28.8%.  Tariff lines subject to the highest rate of 100% are meat and edible offal, food preparations, 
beverages, and tobacco.  Other miscellaneous edible  preparations are subject to a 75% rate, while a 
70% duty applies to arms and ammunition. 
18. Guyana's unprocessed products are subject to th e highest protection (average of 18.9%) 
followed by fully-processed products (1 3.5%), and semi-processed goods (6.2%). 
Table III.3 
Summary analysis of the MFN tariff, 2008  
MFN 
Description No. of lines Average 
(%) Range 
(%) Coefficient of 
variation 
(CV) Final bound 
average 
(%) 
All products 6,308 12.0 0-100 1.1 58.2 
HS 01-24 1,124 24.6 0 - 100 0.9 92.3 
HS 25-97 5,184 9.3 0 - 70 1.0 50.8 
By WTO category      
WTO Agriculture 1,027 22.5 0 - 100 1.0 100.0 
 - Animals and products thereof 149 28.5 0 - 100 0.7 100.0 
 - Dairy products 24 12.9 0 - 40 1.0 100.0 
 - Coffee and tea, cocoa, sugar, etc. 173 19.7 0 - 100 0.8 100.0 
 - Cut flowers, plants 48 12.3 0 - 40 1.2 100.0 
 - Fruit and vegetables 258 25.3 0 - 40 0.6 100.0 
 - Grains 29 16.0 0 - 40 0.8 100.0 
 - Oil seeds, fats and oils and their products 94 17.7 0 - 40 1.0 100.0 
 - Beverages and spirits 108 40.6 5 - 100 0.9 100.0 
 - Tobacco 10 71.5 5 - 100 0.6 100.0 
 - Other agricultural products n.e.s. 134 6.0 0 - 40 1.1 100.0 
Table III.3 (cont'd) Guyana WT/TPR/S/218/Rev.1 
 Page 27 
 
 
MFN 
Description No. of lines Average 
(%) Range 
(%) Coefficient of 
variation 
(CV) Final bound 
average 
(%) 
WTO Non-agriculture (incl. petroleum) 5,281 10.0 0 - 70 1.0 50.1 
 - WTO Non-agriculture (excl. petroleum) 5,255 10.0 0 - 70 1.0 50.1 
 - Fish and fishery products 175 28.8 0 - 40 0.6 50.6 
 - Mineral products, precious stones and precious 
 metals 395 11.9 0 - 60 1.2 50.4 
 - Metals 723 6.9 0 - 20 0.7 50.0 
 - Chemicals and photographic supplies 1,007 7.4 0 - 40 0.7 50.1 
 - Leather, rubber, footwear, and travel goods 180 9.9 0 - 30 0.7 50.0 
 - Wood, pulp, paper, and furniture 330 10.0 0 - 20 0.7 50.0 
 - Textile and clothi ng 915 11.3 0 - 30 0.7 50.0 
 - Transport equipment 187 10.0 0 - 45 1.2 50.0 
 - Non-electric machinery 587 4.7 0 - 30 1.3 50.0 
 - Electric machinery 271 10.0 0 - 45 0.8 50.0 
 - Non-agriculture articles n.e.s. 485 15.4 0 - 70 0.9 50.0 
 - Petroleum 26 9.8 0 - 25 0.9 50.0 
By ISIC sectora      
Agriculture and fisheries 411 23.1 0 - 50 0.8 88.8 
Mining 107 7.7 0 - 50 1.4 50.0 
Manufacturing 5,789 11.3 0 - 100 1.1 56.2 
By HS section      
  01  Live animals & products 330 28.2 0 - 100 0.7 77.3 
  02  Vegetable products 382 20.9 0 - 40 0.8 100.0 
  03  Fats & oils 53 27.0 5 - 40 0.6 97.2 
  04  Prepared food, etc. 359 25.0 0 - 100 1.1 97.2 
  05  Minerals 187 7.2 0 - 25 0.8 50.0 
  06  Chemical & products 938 7.0 0 - 40 0.8 52.1 
  07  Plastics & rubber 245 8.7 0 - 30 0.7 50.0 
  08  Hides & skins 80 10.5 5 - 20 0.7 58.8 
  09  Wood & articles 134 10.7 0 - 20 0.5 50.0 
  10  Pulp, paper, etc. 172 8.1 0 - 20 0.8 50.0 
  11  Textile & articles 902 11.0 0 - 20 0.7 51.4 
  12  Footwear, headgear 60 16.1 0 - 20 0.4 50.0 
  13  Articles of stone 186 10.3 0 - 25 0.7 50.0 
  14  Precious stones, etc. 62 29.9 0 - 60 0.8 52.3 
  15  Base metals & products 715 7.3 0 - 20 0.7 50.0 
  16  Machinery 877 6.6 0 - 45 1.2 50.0 
  17  Transport equipment 198 10.0 0 - 45 1.2 50.0 
  18  Precision equipment 229 13.7 0 - 50 1.1 50.0 
  19  Arms and ammunition 24 40.2 0 - 70 0.7 50.0 
  20  Miscellaneous manufactures 167 15.0 0 - 20 0.4 50.0 
  21  Works of art, etc. 8 20.0 20 - 20 0.0 50.0 
By stage of processing      
First stage of processing 818 18.9 0 - 50 0.9 76.2 
Semi-processed products 1,851 6.2 0 - 40 0.7 52.2 
Fully-processed products 3,639 13.5 0 - 100 1.1 57.2 
 
a ISIC (Rev.2) classification, excluding electricity (1 line). 
 
Source:  WTO Secretariat estimates, based on data provided by the authorities of Guyana. WT/TPR/S/218/Rev.1 Trade Policy Review 
Page 28 
 
 
(a) Tariff bindings 
19. The whole tariff is bound at an overall average of  58.2% at the ten-digit level. Bound tariffs 
are divided into four rates ranging from 50% to 100% . The most frequent rate is 50% accounting for 
some 83% of the total number of tariff lines.  Th ere are 16 tariff lines relating to jewellery and arms 
and ammunition (at the ten-digit level), where applie d rates are higher than bound rates (Table III.4).  
The authorities noted that the importation and licen sing of arms and ammunition is controlled for 
reasons of national security and as such the ta riff does not perform a revenue or market access 
function. 
Table III.4 
Tariff lines where MFN rates exceed WTO bound rates 
HS code Description MFN rate Bound rate 
7114110000 Articles of silver, whether or not plated or clad 60 50 
7114190000 Articles of other precious me tals, whether or not plated 60 50 
7114200000 Articles of base metal clad with precious metal 60 50 
7116100000 Articles of natural or cultured pearls 60 50 
7116200000 Articles of precious or semi precious stones 60 50 
9302000000 Revolvers and pistols, other than  those of heading 93.03 or 9304.00.00 70 50 
9303100000 Muzzle-loading firearms 70 50 
9303200000 Other sporting, hunting or  target-shooting shotguns 70 50 
9303300000 Other sporting, hunting or  target-shooting rifles 70 50 
9303909000 Other firearms 70 50 
9304000000 Other arms (for example, spring, air or gas guns and pistols, truncheons), 
excluding those of heading 9307.00.00 70 50 
9305100000 Parts and accessories of  revolvers or pistols 70 50 
9305210000 Shotgun barrels 70 50 
9305290000 Other parts of shotguns or rifles 70 50 
9305910000 Parts of military weapons of heading 93.01 70 50 
9305990000 Other parts of military weapons 70 50 
 
Source : WTO Secretariat calculations, based on data provided by the authorities of Guyana. 
(b) Tariff concessions and preferences 
20. Guyana does not have any duty-free zones. It offers tariff concessions to importers in a 
number of approved manufacturing and agricultura l activities as well as for approved purposes.  
Partial duty exemptions are set out in Part III(A) of  the First Schedule to the Customs Act, and full 
exemptions in Part III (B). 
21. Guyana grants preferential tariff treatment to Brazil under a bilateral partial scope agreement 
as well as to the EC, under the EC-CARIFORUM  Economic Partnership Agreement; and to 
Colombia, Costa Rica, Cuba, the Dominican Republic, and Venezuela through CARICOM's 
agreements with these countries (Table AII.1).10 
(v) Other charges affecting imports 
22. During the period under review, Guyana has unde rtaken a major reform of its taxation 
system.  A value-added tax was introduced in 20 07 at a general rate of 16%, replacing six taxes 
previously levied.  Some locally produced goods, but not the equivalent imported products, are zero-
                                                      
10 Guyana also has a bilateral partial scope agreemen t with Venezuela, however this has largely been 
superseded by the CARICOM-Venezuela FTA. Guyana WT/TPR/S/218/Rev.1 
 Page 29 
 
 
rated under the VAT, as are certain imports of raw materials that are incorporated into products 
subsequently exported.  At the same time, exci se taxes were introduced on a few products.  Guyana 
continues to levy an environmental tax on non-retu rnable beverage containers, which it applies only 
on imports. 
(a) VAT 
23. Guyana adopted a VAT Act in 2005;  the new tax, which entered into effect on 1 January 
2007, replaced the consumption tax, service tax,  hotel accommodation tax, entertainment tax, 
purchase tax and telephone tax.11 
24. Businesses producing taxable supplies of goods and services (at the standard and/or zero rate) 
of G$10 million or more over a 12-month period must  be VAT-registered.  The VAT is levied on 
goods and services at a general rate of 16%12, which applies equally to imports and domestically 
produced goods and services.  VAT on merchandise imports  is applied on the c.i.f. customs value plus 
the sum of import duties and any other taxes and charges.13  In 2007, VAT collected represented 
27.6% of total tax revenue. 
25. A relatively large number of goods are zero rated under the VAT.  These are set out in 
Schedule I to the VAT Act, most recently revised  in March 2008. Zero-rated products include some 
locally produced products, but not th eir imported equivalents, namely:   jams, jellies, and peanut butter;  
fresh chilled or frozen pork, beef, shrimp, mutton, fish, and salted fish (not canned);  peanuts and 
cashew nuts;  bed sheets, pillow cases, towels, rags, curtains, handkerchiefs, rugs, mats, table covers, 
shelf covers, blankets, and ribbons;  sand, stone, lumber, or similar materials of a type and quality 
used for construction, but not including items c ontaining imported materials except concrete blocks 
and plywood;  and garments.  The authorities indi cate that this is a continuation of a policy of 
favouring local manufacturers previously provided by a waiver to the consumption tax.  They also note that the amount of revenue forgone is likely to be minimal;  precise figures are not available.  In 
addition, imports of raw materials are zero rated if they are used in the production of goods subsequently exported by a ta xable person who exports at least 50% of all its products. 
26. Certain supplies are VAT-exempt, including locally mined raw gold and diamonds 
(Table III.5).   
(b) Excise tax 
27. Guyana also enacted excise tax legislation in 2005
14, and introduced excise taxes on 1 January 
2007.  Goods subject to the excise tax and the appli cable rates are set out in regulations made by the 
Minister of Finance, which are subject to negativ e resolution of the National Assembly.  Excise tax 
rates are currently levied as at March 2009 on:  al coholic beverages (at a rate of 40%);  tobacco 
products (100%);  petroleum products:  gasoline (50%),  diesel oil (50%), and gas oil (3%), and motor 
vehicles (rates vary widely according to the age, engine capacity, type, and usage of the vehicle).15 
                                                      
11 The VAT Act 2005.  Viewed at:  http://www. revenuegy.org/publications/vat%20act.pdf. 
12 The VAT rate is set in the Regulations made under the VAT Act 2005, No. 10 of 2005.  Viewed at:  
http://www.revenuegy.org/publica tions/VAT%20Regulations.swf. 
13 The VAT Act, Part IV, Section 20 (1). 
14 Excise Tax Act, No. 11 of 2005.  View ed at:  http://www.revenuegy.org/GRADocs/ 
excise_tax_act_part1.pdf;  and http://www.rev enuegy.org/GRADocs/excise_tax_act_part2.pdf. 
15 Excise Tax Regulations 2005 (as amended in 2006 and 2008).  Viewed at:  
http://www.revenuegy.org/GRADo cs/Excise_regulations.pdf. WT/TPR/S/218/Rev.1 Trade Policy Review 
Page 30 
 
 
Table III.5 
VAT rates, 2008 
 Rate applied Applied to 
Standard rate 16% Supply of goods and serv ices, purchased for domestic consumption. 
 
Zero ratea 0% Certain:  essential food items;  essential consumable items;  essential domestic items;  
agriculture-related items;  health and medical services/supplies;  computers and computer 
accessories;  construction industry pr oducts;  imports of motor vehicles;  sports gear and sports 
equipment;  transportation and travel items;  e xports of goods and services;  goods and services 
used by the state;  specific imports; and, items  related to investment and local manufacturing. 
 
Exempt suppliesb n.a. financial services;  internati onal transport services;  kerosene o il;  liquid propane gas;  gasoline;  
diesel;  residential accommodation;  leasehold land for residential accommodation;  certain supplies supplied by the State, a local authority  or a charity;  goods and services by budget 
agencies listed in the Fiscal Management a nd Accountability Act (2003) and state agencies 
performing regulatory functions by statute;  supply of locally mined raw gold or diamonds. 
 
n.a. Not applicable. 
 
a For the full list see the revised list of zero-ra ted items, effective March 2008.  Viewed at:   http://www.revenuegy.org/GRADocs 
 /Zero-Rated%20Items%20Revised.pdf. 
b For full list of exempt supplies,  see Schedule II of the VAT Act. 
 
Source:  Guyana Revenue Author ity online information.  Viewed at :  http://www.reve nuegy.org/vat/. 
28. Excise tax on domestically produced goods is le vied on the value of the goods (deducting the 
VAT).16  It is levied on the c.i.f. value of imports plus  any other taxes and fees (other than the VAT).  
Excise taxes may be waived by the Commissioner- General of the GRA if items imported are for 
temporary use;  in such circumstances, goods must be exported within three months and a deposit left 
with the Commissioner-General.  Excise ta xes are not levied on exported goods.  
(c) Environmental tax 
29. Under the Customs Act, a G$10 environmental ta x is levied on every unit of non-returnable 
metal, plastic, glass or cardboard container of any al coholic or non-alcoholic beverage imported into 
Guyana.  The tax is paid to the GRA at the time of payment of customs duties.17  This fee is not levied 
on domestically produced equivalents.  The author ities note that importers may have these charges 
refunded if containers are collected and exported.  Th ey also note that both the environmental tax and 
the refund system are under review at  the national and CARICOM levels. 
(vi) Import prohibitions, restrictions, and licensing 
30. Automatic import licensing requirements apply to a large number of extra-CARICOM 
imports;  non-automatic licensi ng applies to rice and sugar. 
(a) Import prohibitions and restrictions 
31. As set out in the Customs Act (Second Schedul e, parts 1 and 2), import prohibitions and 
restrictions are applied to a number of items (Tab le III.6).  Since Guyana's previous review, some 
import restrictions have become prohibitions (pre pared opium; shaving brushes from Japan;  fictitious 
stamps;  and goods without the required indications (trade mark and country of origin)), and some 
import restrictions have been added (tobacco extract s and certain vehicles).  The authorities note that 
                                                      
16 GRA online information.  Viewed at:  http ://www.revenuegy.org/publications/A%20guide%20t 
o%20Guyana's%20Excise%20Tax%20legislation.pdf. 
17 Customs Act, Part II, Section 7A.  Viewed  at:  http://www.revenuegy.org/publications/ 
customs%20act.swf. Guyana WT/TPR/S/218/Rev.1 
 Page 31 
 
 
the prohibition on shaving brushes from Japan had b een a public health issue due to past cases of 
lockjaw, and that this prohibition is being brought to the attention of the administration for possible 
review. 
Table III.6 
Prohibited and rest ricted imports, 2009 
Product Reason for restriction 
1. Import prohibitions   
Counterfeit and substandard coins Public order 
Food unfit for human consumption Public health 
Indecent printed articles Public morality 
Infected cattle, sheep or other animals, or th eir carcasses, hides, sk ins, horns, hoofs, and 
other parts To prevent the introduction or spread of any 
communicable disease 
Matches containing white and yellow phosphorous Technical regulation (due to health 
problems) 
Goods that, if sold, would be liable to forf eiture under the Merchandise Marks Act, and 
goods manufactured outside Guyana that do not  carry an indication of the country in 
which they were made (unless deemed othe rwise by the Commissioner General of the 
GRA) Trade Marks legislation 
Prepared opium and pipes Public health 
Shaving brushes manufactured in or exported from Ja pan Technical regulation (due to past cases of 
lockjaw) 
Fictitious stamps and any die, plate, instrume nt or materials capable of making any such 
stamps Public order 
Goods the importation of which is prohib ited by any other Law of Guyana n.a. 
2.  Restricted imports  
Arms and ammunition, except with the written permi ssion of the Commissioner of Police Public safety 
Cocaine, heroin, cannabis, cannabis inca, chor as, and preparations thereof, except under 
licence of the Chief Medical Officer Public health 
Imitation banknotes, unless with the approval of  the Commissioner-General Public order 
Spirits and wine, unless in aircraft or in ship s of 27.3 tonnes burden at least, and in casks 
or other vessels of 41 litres at least, or in glass or stone bottles packed in cases, or in 
demijohn, each case of demijohn containing not less than 41 litres Prevention of smuggling 
Tobacco, cigars, cigarillos or cigarettes unless in aircraft or in ships of 90.1 tonne burden 
at least and in whole and complete packag es each containing not less than 9.1 kg. net 
weight Prevention of smuggling  
Tobacco extracts, essences or other concentra tions of tobacco, or any admixture thereof, 
tobacco stalks and tobacco stalk flour excep t under such conditions as the Commissioner-
General with approval of the Minister may allow Prevention of smuggling  
Goods the importation of which is regulat ed by any other law of Guyana n.a. 
Exotic fish, except with licence by th e Chief Agricultural Officer Sanitary reasons (to protect local fish from 
imported diseases) 
Cinematographic films, unless the Minister  responsible for public order and morality 
issues to the importer a certificate of importation Public order and morality 
Printed matter considered by the Minister re sponsible for public safety and order, to be 
prejudicial to the defence of Guya na, public safety or public order Public safety and order 
Certain vehicles imported by a Guyanese citizen returning home or a person importing or 
receiving the vehicle as a gift from overseas .  Importers may not sell, dispose of or 
transfer the vehicle within th ree years of the date of importation.  Certain conditions are 
also attached to gifts.  Tax exemptions 
 
n.a. Not applicable. 
 
Source:  Customs (Amendment) Act No. 27, 2006;  a nd WTO document WT/TPR/S /122, 1 October 2003. 
(b) Import licensing 
32. Guyana requires import licences for a number of products.  The import licensing system is 
regulated mainly by the Trade Act (Cap. 91.01) amended by Ministerial Orders No. 34 of 1993 and WT/TPR/S/218/Rev.1 Trade Policy Review 
Page 32 
 
 
No. 4 of 1996, and was notified to the WTO in 2002.18  Guyana's last notification of its replies to the 
questionnaire on import licensing procedures was in 2003.19 
33. Guyana's licensing system is regulated and may be amended only by authority of a Ministerial 
Order issued for that purpose under the Trade Act.   The licensing system applies to goods from all 
countries except CARICOM members, whose exports to Guyana are exempt from licensing 
requirements.  The Third Schedule of the Trade Ac t establishes the list of goods subject to import 
licensing.  At the time of Guyana's previous Review, the licensing system was being reviewed and this was expected to result in the elimination of a number of products from the list.  However, no 
changes were made. 
34. Applications for import licences must be submitte d to the Licensing Section of the Ministry 
of Tourism, Industry and Commerce, and are grante d within two working days.  For most products, 
endorsement must first be obtained from anothe r government agency prior to submission to the 
Licensing Section (Table III.7). The authorities report that in 2008 a total of 2,995 import and export licences were processed within 48 hours by the Licensing Section, of which 2,945 were approved.
20  
The authorities note that automatic licensing is ma intained for statistical purposes and non-automatic 
licensing for the purposes provided for in the Agreement on Import Licensing Procedures.21 
35. In March 2008, the Government removed the non-automatic licensing requirement on imports 
of flour, which had been linked to the P.L. 480 Fo od for Progress Agreement with the United States, 
(now terminated)22;  licences are still required, but these are now granted automatically.   
Table III.7 
Products subject to import licensing requirements, 2009  
Product (tariff heading No .) Responsible agency Instrument (automatic/non-
automatic)  
Meat products (02.01, 02.02, 02.03, 02.04, 02.06, 
02.07, 02.08) Ministry of Agriculture and Ministry of Health 
(Veterinary Public Health Unit)  Endorsement (automatic) 
Live plants and flowers; fresh and dried fruit 
(06.01, 06.02, 06.03, 06.05, 08.01.10, 08.03, 
08.04, 08.05, 08.06, 08.07, 08.08, 08.10)  Ministry of Agriculture (Plant Quarantine 
Section) Endorsement (automatic) 
Rice: (10.06)  Guyana Rice Developm ent Board Endorsement (non-automatic) 
Wheat or meslin flour (11.01) Ministry of Agriculture and Ministry of Health 
(Government Analyst Department)   Endorsement (automatic)  
Cane or beet sugar, sucrose in solid form ( 17.01) Government Analyst Department and Guyana 
Sugar Corporation  Endorsement (A letter stating that 
there is no objection to the 
importation of sugar) (non-
automatic) 
Table III.7 (cont'd) 
                                                      
18 WTO document G/LIC/N/1/GUY/1, 10 April 2002. 
19 WTO document G/LIC/N/3/GUY/2, 28 October 2003.  The only change vis-à-vis  the previous 
notification in 2002, is that it is specified that licences for frozen meat products are issued for one month and are 
valid for only one shipment; and licences for arms and ammunition are valid until the end of the calendar year.  
As, with the previous notification, almost all other li cences are valid six months from the date of issue. 
20 Ministry of Tourism Industry and Commerce (und ated).  Viewed at:  http://www.mintic.gov.gy/ 
documents/2005_achievements_of_MinTIC.pdf. 
21 WTO document G/LIC/N/3/ GUY/2, 28 October 2003. 
22 GINA online information.  Viewed at:  http://w ww.gina.gov.gy/archive/daily/b080328.html.  Under 
the PL 480 Agreement, the Un ited States provided structural assistance  to Guyana in the form of wheat at a 
concessionary price.  The wheat was sold to local mills and the proceeds were retained by the Government and 
used to improve the agriculture sector.  See also GINA online informat ion.  Viewed at:  
http://www.gina.gov.gy/archi ve/daily/b040623.html#s3. Guyana WT/TPR/S/218/Rev.1 
 Page 33 
 
 
Product (tariff heading No .) Responsible agency Instrument (automatic/non-
automatic)  
Petroleum oils, other than crude (27.10) Guyana Energy Authority Endorsement  (automatic) 
Flourine, chlorine, bromine and iodine;  
hydrogen chloride, chlorosulphuric acid, 
sulphuric acid, nitric acid and other inorganic 
acids (28.01, 28.06-11) Office of the Commissioner of Police and 
Government Analyst Department Endorsement (automatic) 
Organs, blood, medicaments and other 
pharmaceuticals (30.01-6) Government Analyst Departme nt Endorsement and permit  
(automatic) 
Fertilizers (31.01-310. 05, 38.08) Ministry of Agriculture and Government 
Analyst Department Endorsement  (automatic) 
Perfumes, toiletries, soap, etc. (33.03-07, 34. 02) Government Analyst Department Endorsement  (automatic) 
Cinematographic film (37.06) Ministry of Culture, Youth and Sport (Office of 
the Permanent Secretary) Endorsement  (automatic) 
Transmission apparatus, radios, etc. (85.25-
85.27) National Frequency Management Unit Endorsement  (automatic) 
Aircraft and space craft (88.02) Civil Avia tion Department  Endorsement (automatic) 
Arms and ammunition (93.01-93.07) The Offi ce of the Commissioner of Police  and 
Ministry of Home Affairs Letter of permission to import 
(non-automatic) 
Fats and oils (Ex. 15.01-22) Govern ment Analyst Department Endorsement  (automatic) 
 
Note: For full list of individual products subject to import lic ensing requirements, see WTO document WT/TPR/122, 1 October 200 3, 
Table AIII.2, or WTO document G/LIC/N/3/GUY/2, 28 October 2003. 
 
Source: WTO document G/LIC/N/3/GUY/2, 28 October 2003;  WTO document WT /TPR/S/122, 1 October 2003;  
Ministry of Tourism, Industry and Commerce online information.  Viewed at:  http://www.mintic.gov. 
gy/licences.html;  GO-Invest online information.  Viewed at:  http://www.goinvest.gov.gy/regulatory_ 
environment. 
(vii) Contingency measures 
36. Guyana does not have domestic legislation w ith respect to anti-dumping and countervailing 
measures or safeguards.  Neither has Guyana  ever adopted any contingency measures. 
37. Guyana has not notified to the WTO any legislation to implement the WTO Agreement on 
Anti-Dumping Practices (ADP), the WTO Agreem ent on Subsidies and Countervailing Measures 
(SCM), or the WTO Agreement on Safeguards, nor  has it submitted biannual reports to the WTO 
Committees on dumping or on subsidies.  The country's domestic legislation does not provide for any such actions. 
38. The Revised Treaty of Chaguaramas allows CA RICOM members to take anti-dumping action 
against imports from other members.  Guyana h as not taken any such anti-dumping actions over the 
review period.  The Revised Treaty also has provisi ons on subsidies, but since Guyana does not have 
domestic legislation in place (as required by the Treaty), it may not take action against subsidized imports from another CARICOM Member.
23  Article 74 of the Revised Treaty specifies that members 
shall harmonize their laws and administrative practices with respect to dumping and subsidies and 
countervailing measures.  A first draft model Anti- Dumping law has been prepared at the CARICOM 
level, (early 2009). 
                                                      
23 Rules on anti-dumping are set out in Part Five of the Revised Treaty, and rules on action against 
subsidized imports in Part Three.  Viewed at:  h ttp://www.caricomlaw.org/doc.php?id=131.  These disciplines 
were amended by Protocol VIII to the Revised Treaty.  Viewed at:  http://www.sice.oas.org/trade/ ccme/protoc8d.asp#cont. WT/TPR/S/218/Rev.1 Trade Policy Review 
Page 34 
 
 
39. CARICOM's preferential trade agreements with third countries generally provide for recourse 
to WTO disciplines on anti-dumping and countervailing measures.  Some of Guyana's preferential trade agreements (both bilatera l and through CARICOM) contain special safeguard measures 
(Table AII.1).  Guyana has not ta ken any safeguard measures since 2003. 
(viii) Technical regulations and standards 
40. Guyana makes minimal use of technical regulations, altogether there are 20 in force all of 
which have been notified to the WTO.  This repr esents an improvement compared with the situation 
at the time of Guyana's previous review  when no notifications had been made. 
41. The authorities indicate that the Guyana Nati onal Bureau of Standards (GNBS), has sole 
responsibility for developing national standards in  Guyana, and coordinates inputs from various 
stakeholders in this regard.  Where other agenci es have standard-setting responsibilities, they must 
obtain GNBS approval.  Cabinet a pproval is required for national standards to become technical 
regulations (referred to as "compulsory st andards" in Guyana's legislation). 
42. All technical regulations have been notified to  the WTO by the GNBS.  However, Guyana has 
not notified to the WTO its measures to ensure the implementation and administration of the TBT 
Agreement, nor has it notified its enquiry point. 
43. Guyana does not have any agreements with th ird countries concerning technical regulations, 
standards, or conformity assessment procedures, with the exception of CROSQ (section (b) below). 
(a) Standards 
44. As at March 2009, Guyana had 434 voluntary standards in place, up from 235 in 2003.  
Standards are formulated in a GNBS technical  committee with the input of stakeholders.
24  As noted 
by the authorities, a "committee draft" is finalized  and there follows a three-month period for public 
consultations and comments, with proposed standa rds being made available on the GNBS website.  In 
the absence of comments, the committee draft is  forwarded to the National Standards Council 
(GNBS's decision-making body) for approval.  If comments  are received, then the draft is sent back to 
the technical committee for review.  In July 1997 GNBS accepted the Code of Good Practice for the 
Preparation, Adoption and Application of Standards. 
45. Article 30 of the Investment Act requires investors to comply with the standards of the 
Guyana National Bureau of Standards Act with resp ect to the importation of products and investment 
equipment and in their outputs.  The authorities confirm that only compliance with technical regulations is compulsory;  standards may be adopted on a voluntary basis. 
(b) Technical regulations 
46. A GNBS technical committee may recommend to the Minister of Tourism, Industry and 
Commerce that standards become technical regulations.  The authorities indicate that all proposed technical regulations, including those deemed not to affect trade or that are based on international 
standards, are notified to the WTO.  Cabinet appr oval is required for standards to be declared as 
compulsory and technical regulations are published in the Official Gazette . 
                                                     
 
24 As noted by the authorities, a stakeholder is any organization that has or may have a vested interest 
in the standard under developmen t and there are no restrictions as to who is a stakeholder. Guyana WT/TPR/S/218/Rev.1 
 Page 35 
 
 
47. All but one of Guyana's technical regulations are national standards that have been made 
mandatory;  one, relating to rice (specification, sa mpling, tests and analysis) has been adopted from 
CROSQ processes (see below).  Guyana has 20 techni cal regulations in force, all of which were 
notified to the WTO during the period under review.25  Most represent technical regulations that have 
been operational for some time, hence in the respec tive notifications Members were not provided an 
opportunity to comment before their entry into force.   Guyana's three most recent notifications have 
provided a two month comment period.  Twelve t echnical regulations relate to the labelling of 
commodities26;  others regulate new pneumatic tyres fo r highway commercial vehicles and passenger 
vehicles, and the grading, sampling, and determin ation of the quality of rice.  The Regulations 
(No. 10, 1977) under the Food and Drugs Act c ontain labelling standards for certain products 
(see section (ix) below).  The authorities indicate that Guyana's technical regulations set minimum standards, and products that meet these or higher requirements. 
48. The authorities note that verification of a product's compliance with technical regulations, is 
undertaken mainly through inspections, particularly  for labelling requirements.  With respect to 
imports, a documentary check is coordinated by th e Guyana Revenue Authority, and for domestically 
produced products, inspections are undertaken by standards inspectors.  A National Committee on 
Conformity Assessment, established in 2002, compri ses inspection, certification, and testing agencies 
that meet on a quarterly basis.  The Committee reviews and may make recommendations on agencies' 
conformity assessment activities.  In some cases,  where facilities are not available domestically, 
testing is undertaken overseas. 
49. The National Standards Council may request importe rs to provide a certificate of examination 
and compliance with technical regulations issued by  a laboratory in the country where the commodity 
is manufactured.  In such circumst ances, the GNBS will be in direct contact with the laboratory.  The 
authorities indicate that there have been some inst ances when certificates have been rejected; for 
example when the certificate provided has not been  in English and in cases of non-compliance with 
the technical regulation. 
50. In 2002 CARICOM governments signed an Agr eement Establishing the CARICOM Regional 
Organization for Standards and Quality (CROSQ)
27;  the CROSQ became operational in 2003.  In 
2005, Guyana enacted the CARICOM Regional Organi sation for Standards and Quality Act to give 
the agreement the force of law in Guyana.  The CROSQ succeeds the Caribbean Common Market 
Standards Council.  It is, inter alia,  mandated to establish and harmonize standards and technical 
regulations within CARICOM, and to promote the mutual recognition of conformity assessment 
procedures covering goods and services produced  or provided in CARICOM as well as the 
accreditation and certification system based on in ternationally accepted criteria.  CARICOM 
Members may propose community standards and techni cal regulations.  These are drafted by special 
committees within the CROSQ, and forwarded to  the Council of the CROSQ for adoption.  
Participation in committee work is open to all inte rested parties.  The Council comprises the executive 
heads of the respective national standards bodies. St andards and technical regulations adopted by the 
CROSQ are then recommended to COTED for a pproval;  thereafter CARICOM governments may 
                                                      
25 See WTO documents G/TBT/N/GUY/1 to 20 (11 November 2003 to 27 October 2007). 
26 These commodities are: pre-packaged goods;  cigare ttes;  footwear;  furniture;  animal feed;  
household electrical appliances;  cosmetics;  pre-packaged foods;  brewery products;  textiles;  and garments.  In 
addition there is a technical regulation on general principles for labelling. 
27 Agreement Establishing the Caricom Regional Organisation for Standards and Quality.  Viewed at:  
http://www.sice.oas.org /trade/ccme/crosq.asp. WT/TPR/S/218/Rev.1 Trade Policy Review 
Page 36 
 
 
adopt the necessary legal and administrative arrangement s to give effect to COTED decisions within 
their jurisdictions.28 
51. The authorities indicated their interest in receiving technical and financial assistance in order 
to develop their capacity in the technical regulatio ns and standards area, which in their view is 
important for the development of Guyana's economy.   
(ix) Sanitary and phytosanitary measures 
52. Greater transparency in Guyana's SPS regime would be of benefit both to Guyana and its 
trading partners.  Guyana has not notified any SPS measures to the WTO.  Most SPS measures are contained in the implementing regula tions of relevant acts, which are largely inaccessible;  many SPS 
measures pre-date the creation of the WTO and have  not been revised, and there is no procedure for 
removing measures that are no longer relevant.  In addition, regulati ons are mainly available only in 
hard copy form in Guyana.  Greater transparency  in this area would benefit both Guyana and its 
trading partners, however, the authorities require greater technical assistance given human resource constraints.  The authorities indicated that legislative reform efforts are under way in the context of the IDB-funded Agricultural Diversification Programme  (Chapter IV(2)), and that it is currently their 
practice to follow international standards in th e preparation of SPS measures.  The authorities 
indicated that greater technical assistance is needed, given human resource constraints. 
53. The Plant Health Services Unit (phytosanitary measures), and the Animal Health Services 
Unit (sanitary measures), both of which fall under th e Ministry of Agriculture, are responsible for 
liaising with the respective international standard s setting organizations in the formulation of SPS 
measures.  The Ministry of Health has res ponsibility for issues relating to human health.  Guyana is a 
member of the Codex Alimentarius Commission, th e Office International des Epizooties, and the 
International Plant Protection Convention. 
54. Guyana's appointed national notification authorit y is the Plant Health Services, within the 
Ministry of Agriculture, and its enquiry points ar e the Plant Health Servi ces and the Chief Crops and 
Livestock Officer (Plant and Animal Health Serv ices), both within the Ministry of Agriculture.
29  
Guyana has not provided responses to the Questionnaire on the Operation of SPS Enquiry Points and 
National Notification Authorities. 
55. The authorities note that Guyana has protocol agreements with Barbados, St. Lucia, and 
Antigua and Barbuda to allow for trade in fresh fruit and vegetables under stated conditions.  Similar 
agreements are being developed with  Grenada and Trinidad and Tobago.  In addition, it has a protocol 
agreement with Grenada with respect to trade in beef. 
56. According to the authorities, risk assessments are always unde rtaken by the Ministry of 
Agriculture, before imports of new commodities or  from new sources, and follow guidance given by 
international standard setting bodies.  The authoriti es noted that around six risk assessments have been 
conducted since 2003.  Commenting on the low number of  risk assessments, they noted that Guyana 
is self-sufficient in most comm odities and that imported items generally come from countries with 
which Guyana has had long-standing trade ties. 
57. Guyana main SPS-related laws are:  the Animals Movement and Disease Prevention Act 
(No. 14, 2003);  the Food and Drugs Act (Cap. 34:03 ), and the Plant Protection Act (Cap. 68:03).  In 
addition, the main law that governs import licensi ng is the Trade Act (see section (vi) above). 
                                                      
28 CROSQ online information.  Viewed at:  http://www.crosq.org. 
29 WTO document G/SPS/ENQ/24, 1 October 2008. Guyana WT/TPR/S/218/Rev.1 
 Page 37 
 
 
58. Under the Animals Movement and Disease Prev ention Act animals, animal products, and 
animal parts may only be imported into Guyana from prescribed countries.30  The Minister of 
Agriculture has the authority to change this list.   The WTO Secretariat had no access to the list of 
countries. An import permit must be obtained from th e Veterinary Authority, and the relevant agency 
in the exporting country is required to issue a cer tificate specifying the country of origin, species, 
product, and specification.  However,  the Veterinary Authority, retains the right to prohibit all imports 
of animals, animal products, and parts as well as fittings31, in order to prevent the introduction or 
spread of disease, even if these comply with all the prescribed regulations.  The Minister of 
Agriculture has the authority to make regulations, inter alia,  to prohibit, restrict or regulate the import 
of animals into Guyana. 
59. The Food and Drugs Act specifies that no food, drug, cosmetic or medical or veterinary 
device may be imported into Guyana unless it wholly conforms to the law of the country in which it 
was produced, and imports must be accompanied by a certificate stating this.  The Act also specifies 
that standards, where prescribed, must be met.  These standards are set out in the Regulations made 
under the Food and Drugs Act, No. 10 of 1977.  The Regulations require licences to be obtained from 
the Minister  of Health  for the importation of drugs.   
60. With respect to new drugs imported for the firs t time, detailed information is required as well 
as certification of compliance from one or more of the health authorities of Australia, Canada, the United Kingdom or the United States, or from anothe r government department which, in the view of 
the Minister, has adequate facilities for the testing of new drugs. 
61. Under the Plant Protection Act, the Minister is authorized to make regulations, inter alia,  to 
prohibit, restrict or regulate the importation of plan ts, vegetables, and animals likely to cause infection 
or believed to be inimical to the growth of plants ;  to restrict the importation of plants to specific 
ports;  and to require plants to be accompanied by a plant certificate issued by an authorized person.   
62. Assessment of conformity with SPS measures is the responsibility of the Plant Health 
Services Unit and the Animal Health Services Unit within the Ministry of Agriculture.  The 
authorities indicated that no fees are charged.  Official sanitary certificates are required.   
63. The authorities indicate that there are no legal provisions in place with respect to GMOs or 
hormone-fed animals.  However, c onsideration is being given at th e CARICOM level to developing a 
draft framework on GMOs.  
64. Inspections are generally undertaken at the border prior to imported products entering the 
domestic market.  Under the Food and Drugs Act, inspectors have the right to examine any food, 
drugs, cosmetics or devices imported into Guyana, and may request samples to be submitted to an 
analyst for examination.  Where samples are taken,  the respective product may not be delivered to the 
                                                     
 
30 As set out in the Act, "animal" is defined as any non-human mammal, bird, fish, reptile, amphibian, 
crustacean or insect.  "Animal parts" are the bones an d bone meal, untanned hides and skins, hooves, horns, 
claws, hairbristles, wool, feathers, offal, blood or meat scraps of an animal or any other part of an animal other 
than the meat or offal for human or animal consumption that has been separated from the carcass.  "Animal product" means the carcass of an animal, animal manure,  any animal produce, and any product of animal origin 
for human or animal consumption or for agricultural, reproductive, industrial, domestic, cosmetic or 
pharmaceutical use. 
31 "Fittings" are any facilities or materials used for housing, restraining, holding or confining any 
animal, or brushes, cloths, buckets or other articles that have been brought into contact with any animal, or 
fodder, drinking water or bedding used by, or that has been brought into contact with, any animal, and includes the transportation and pro cessing of the foregoing. WT/TPR/S/218/Rev.1 Trade Policy Review 
Page 38 
 
 
importer until the analyst has completed the report.32  The Plant Protection Act authorizes the Minister 
to order the inspection of plants prior to their import. 
(2) MEASURES DIRECTLY AFFECTING EXPORTS  
65. Concerns have been expressed by the author ities themselves that export procedures are too 
cumbersome.  Licences must be obtained to export a wide range of products and all exports must be 
examined prior to shipping with the aim of preventi ng narcotics trafficking.  While Guyana applies an 
export tax at a general rate of 1.5%, the rationale fo r collecting this tax is questionable in view of the 
limited revenue collected due to a wide range of ex emptions.  On the other hand, a variety of fiscal 
measures are in place to assist exporters, includi ng an export allowance involving deductions from 
income tax for exporters of non-tr aditional products.  There is no government institution in Guyana 
providing export finance and insurance services or export guarantees. 
(i) Procedures 
66. There have been no changes to Guyana's expor t procedures over the review period.  All 
exporters must be registered with the Guyana Re venue Authority.  Export declarations must be 
submitted to the Guyana Revenue Authority prior to export, and all exported products must be 
examined before shipping.  The authorities note that th is is to prevent the export of narcotics.  Most 
exports are inspected at the time containers are lo aded, rather than at the exporters' premises.  No 
inspection fees are charged, but any transporta tion costs incurred by the customs officer in 
undertaking the inspection must be borne by the exporter.   
67. The New Guyana Marketing Corporation has a one-stop brokerage desk to prepare export 
documents for exporters of non-traditional agricu ltural products.  The Repor t on Enhancing National 
Competitiveness found that "a myriad of bureaucra tic procedures continue to afflict exporters 
resulting in delays and wastage of management time".33  However, fuller details on the types of 
procedures that were causing these delays were not provided. 
(ii) Export duties 
68. Export duties apply to all exported products, apart from "manufactured goods" and exempted 
items (see below).  Unless otherwise specified, a general rate of 1.5% is applied.  Legislation leaves 
"manufactured goods" undefined for this purpose.  Export duties are applied on the f.o.b. value of 
exports;  rates are set out in the Customs Act (Table III.8). 
69. Since 2003 the only change to the items subject to export duties is the removal of shrimp; 
however, as noted in Guyana's previous review, this  was, in practice waived by the Ministry of 
Finance at the time.  
70. A wide range of articles are exempt from export duties and they are listed in the Customs Act, 
First Schedule Part IV.  They are:  raw gold;  cu t or uncut and polished stones;  agricultural products 
and their by-products (excluding cane sugar and mo lasses);  forest products including timber and 
lumber (other than greenheart ti mber and lumber);  goods entered for re-exportation or exported on 
drawback, when exported;  bone fide samples of produce or manufacture of G uyana;  goods ordinarily 
liable to export duty not exceeding G$2, and inte nded for exhibition purposes only;  articles of 
household furniture not intended for sale or exch ange;  alumina;  manganese;  goods exported from 
                                                      
32 Food and Drugs Act, Article 22. 
33 Ministry of Tourism, Industry and Commerce (2005). Guyana WT/TPR/S/218/Rev.1 
 Page 39 
 
 
Guyana to other CARICOM states;  fish (including  shark fins but excluding aquarium fish);  and 
shrimp. 
Table III.8 
Export duties, 2009 
Items Unit Rate 
Precious stones, other than cut and po lished stones Per metric carat G$3.00 
Bauxite, calcined Per tonne G$0.45 
Bauxite, other Per tonne G$0.45 
Unrefined cane sugar (tariff h eading 17.01) Per tonne G$1.00 
Greenheart, round piling and hewn Per m3 G$0.29 
Greenheart, sawn Per m3 G$5.09 
Aquarium fish  5% 
Molasses Per 100 litre G$1.00 
Manufactured articles, not otherwise specified  Free 
All other articles, not otherwise specified  1.5% 
 
Source:  Customs (Amendment) Act, No. 27, 2006 (not available online). 
71. Export duties on unrefined sugar cane are levied under the Customs Act (Table III.8).  An 
additional export duty on sugar manufactured in Guyana was removed in 2003.34 
72. Under the Revised Treaty of Chaguaramas, all exports to other CARICOM countries are 
exempt from export taxes.35  Thus, the export taxes described above  are not levied on exports to other 
CARICOM countries.  Under the EC-CARIF ORUM Economic Partnership Agreement 
(see Chapter II), Guyana is committed to eliminating its duties on export to the EC within three years 
(i.e. by 2011).36 
73. Under the Export and Import (Special Provisi ons) Act, export and import duties can be 
required in specified foreign currencies under certain circumstances.  The authorities indicate that no 
revenues have been collected in foreign currency.   Revenue accruing to the Government from export 
taxes in 2008 was G$8.6 million37 
(iii) Export prohibitions, restrictions, and licensing 
74. The list of items subject to export licensing under the Trade Act has not changed since 
Guyana's previous review.  It comprises:  poultry feed;  rice bran;  rice chips, rice dust, rice stock 
feed;  wheat bran;  wheat middlings, and wheat scr eenings (to safeguard supplies for the domestic 
livestock industry);  wheat flour (automatic licence) ;  cane sugar in solid form (to safeguard supplies 
and quality for preferential markets);  fertilizers (t o safeguard supplies procured under donor assisted 
arrangements);  hides and skins;  feathers, bird skins with feathers;  prepared feathers, ornamental 
feathers, and other feather articles (environmental safeguards for wildlife);  gold;  jewellery of 
precious metal or rolled precious metal (monitoring of  extractive sector and revenue purposes);  arms 
and ammunition (national security);  scrap metal;   articles made out of base metals;  boilers, 
machinery, and mechanical appliances (provisions of  the Metal Dealers Act to safeguard the property 
                                                      
34 The legal basis for the export duty on sugar was the Sugar Levy Act Cap. 83:01.  This was repealed 
by the Sugar Levy (Repeal) Act, No. 11 of 2003. 
35 Revised Treaty of Chaguramas, Article 88.  View ed at:  http://www.caricom law.org/doc.php?id=131. 
36 Economic Partnership Agreement, Article 14, an d Annex I.  Viewed at:  http://www.crnm.org. 
37 Export tax revenue figures for the rest of the review period are:  G$8.7 million (2007);  
G$7.1 million (2006);  G$6.8 million (2005); G$13.1 million (2004);  and G$11.7 million (2003). WT/TPR/S/218/Rev.1 Trade Policy Review 
Page 40 
 
 
of the business community against theft and vandali sm for illegal export);  certain vehicles and their 
parts;  aircraft and their parts;  aircraft launchi ng gear;  and ships and boats (safeguard against illegal 
acquisition).  Licences are required for exports to both CARICOM and non-CARICOM destinations. 
75. A licence is also required for the export of balata (rubber and rubber-like substances).  The 
authorities state that the purpose of this requirement  is to help prevent fraudulent dealings, and protect 
the resources of the indigenous communities from wher e the product is mainly sourced.  Licences set 
out the quantity of balata that the licensee may e xport, and licence holders are required to keep a 
record of quantities exported and related informati on.  Licences are issued by the Guyana Forestry 
Commission.38 
76. Under the Rice Development Board Act, the Ri ce Development Board has the authority to 
issue export licences for exports of padi, rice, and other rice products.  The authorities indicate that 
the main reason for this requirement is to ensure quality is maintained for export markets.  Other 
considerations are to collect data, and to ensure  that domestic demand is met.  Licensees must obtain 
the Board's approval before entering into a contract to export rice, and must adhere to any terms and 
conditions set by the Board.  Fees are charged for export licences, in 2006 (the latest year for which 
information is available) and these amounted to G$900.39 
77. As set out in the Guyana Timber Export Ac t, written approval of the Guyana Forestry 
Commission must be obtained in order to export timber.40  As confirmed by the authorities, export 
restrictions on wheat-related products  were removed in April 2008. 
78. State-owned companies are involved in the export of sugar and gold (section (4)(iii)). 
(iv) Duty and tax concessions, including subsidies 
79. Guyana's per capita GNI remained below US$1, 000 at constant 1990 dollar levels for three 
consecutive years during 2004-06, thus it remains on the list of countries in Annex VII(b) to the SCM 
Agreement, which are exempt from the prohibition on export subsidies.41  Guyana notified the WTO 
that during the calendar years 2003 and 2004 no ag ricultural export subsidies were in operation.42 
80. As at the time of Guyana's previous review , an export allowance granted for non-traditional 
exports outside of CARICOM, permits  exporters to deduct a certain pe rcentage of their export profits 
from income tax.43  To qualify, at least 10% of sales must be exported and the amount that may be 
deducted increases with the proportion of export sales to total sales (Table III.9).  The deductible 
profit refers only to profits accruing from exports, rather than from total profits.  In 2007, a total of six 
entities benefited from this export allowance.  Th e total value of their exports was G$297,245,815, 
however data on the revenue foregone to  the Government was not available. 
81. Imports of raw materials are zero-rated under th e VAT if they are used in the production of 
goods that are subsequently exported by a taxable person who exports at leas t 50% of all its products 
(Chapter II(2)(v)). 
                                                      
38 Balata Act Cap. 69:07.  Viewed at:  http://www.caricomlaw.org/doc.php?id=2112. 
39 Guyana Rice Development Board Act, Cap. 72:01 (Articles 40 and 41).  Viewed at:  
http://www.caricomlaw.org/doc.php?id=2126. 
40 Guyana Timber Export Act, Cap. 67:03.  View ed at:  http://www.caricomlaw.org/doc.php?id=2096. 
41 WTO document G/SCM/110/Add.5, 26 August 2008. 
42 WTO document G/AG/N/GUY/13, 27 May 2005. 
43 Income Tax Act Cap. 81:01, Article 28. Viewed  at:  http://www.caricomlaw.org/doc.php?id=2165. Guyana WT/TPR/S/218/Rev.1 
 Page 41 
 
 
Table III.9 
Export allowances, 2009 
Per cent of export sales to to tal sales Per cent of export profit deductible from income tax 
10%-20% 25% 
20%-30% 35% 
30%-40% 45% 
40%-50% 55% 
50%-60% 65% 
Above 60% 75% 
 
Source:  GO-Invest (2007). 
82. At the time of Guyana's previous Review, the Government was considering establishing free 
zones.  While none has yet been established, th e Government is looking into the possibility of 
establishing a free zone in the Letham area, on the border with Brazil. 
83. Other incentives provided by the Government may also, indirectly, assist industries involved 
in exporting (Chapter III(4)(iv)). 
(v) Export finance, insurance, and promotion 
84. There is no government institution in Guyana pr oviding export finance,  insurance services or 
export guarantees.  Exporters in some of the traditi onal sectors have their own financing mechanisms 
(Chapter IV).  For other sectors, export finance is available from private banks, which according to 
the authorities are cautious about taking risks in th is regard.  Financing is also available from the 
Institute of Private Enterprise Develo pment, a private-sector organization. 
85. GO-Invest has primary responsibility for export-pr omotion in Guyana.  Its activities include:  
providing exporters with information on trade opport unities in overseas market s;  helping exporters 
promote their products in national and international trade missions  and exhibitions;  collaborating 
with export organizations to help address tr ade problems;  recommending measures to the 
Government to stimulate export trade;  advi sing the Government on the formulation and 
implementation of national export policies;  and co llaborating with donors to identify and address the 
needs of private-sector firms in priority areas.44  The authorities indicate that they are working on 
developing an online service to provide informati on on trends and prices for exports.  GO-Invest has 
six professional staff (with four more to be hired in 2009) and a budget of G$64 million. 
86. Sector-specific export promotion activities are also undertaken by the New Guyana Marketing 
Corporation (New GMC) for non-traditional ag ricultural products, and the Forest Products 
Development and Marketing Council for forest pr oducts.  Both provide services such as trade 
missions, market intelligence, advice on market opport unities, and other export-related services, such 
as assistance with labelling and packaging.45  The New GMC has six professional officers and a 
budget of G$47 million.  The Guyana Rice Developmen t Board and the Guyana Gold Board are also 
involved in marketing activities.  
87. At the CARICOM level, export promotion and development activities are undertaken by the 
Caribbean Export Development Agency (Caribbean Export).46  This agency has been helping Guyana 
                                                      
44 GO-Invest (2007). 
45 GO-Invest (2007). 
46 Caribbean Export Development Agency online information.  Viewed at:  http://www.carib-
export.com.  See also the Direct Assistance Grant Sche me.  Viewed at:  http://www.carib-export.com/section. 
php?Sec=22. WT/TPR/S/218/Rev.1 Trade Policy Review 
Page 42 
 
 
to discover markets for its products, and provides fi nancial assistance in the form of grants for 
marketing promotion.  Guyana also obtain s information and analysis from the ITC. 
(3) MEASURES AFFECTING PRODUCTION AND TRADE  
(i) Legal framework for business 
88. There has been no significant change to Guyana 's legal framework for business since its last 
Review.  Measures have been taken to improve the country's business environment but challenges 
remain.  
89. The Investment Act of 2004 specifies that business enterprises must be established in 
accordance with the Companies Act of 1991, the Partnership Act (Cap 89:02), the Business Name 
(Registration) Act (Cap 90:05), or the Cooperative So cieties Act (Cap 88:01).  These legal texts allow 
business ownership to take the form of a registered business name enterprise (sole proprietorship);  a 
partnership of any kind;  an incorporated company;  or a cooperative society. 
90. There are no regulations governing the proportion of  ownership by partners or joint ventures 
in a partnership.47  A private incorporated company must have at least one and no more than 
20 shareholders.48  There are no minimum capital requirements for the establishment of any type of 
company, and a company's capital structure may comp rise more than one class of shares.  There are 
no restrictions on the nationality of  shareholders.  Irrespective of the business form, any type of 
enterprise may be wholly owned by foreign or domestic investors (Chapter II(3)). 
91. In 2008, Guyana ranked 105th out of 181 economies analysed in the World Bank's ease of 
doing business index.49  The World Bank has noted that in order to start a private limited liability 
company (i.e. private incorporated company) in Gu yana an investor must go through eight procedures 
that on average take a total of 40 days to comple te and cost some 68% of Guyana's per capita GNI.50  
According to the authorities, the World Bank st udy does not take into account recent reforms 
(see below), which have reduced both the cost and the time required to establish a company.  
92. All companies must register with Guyana's Registrar of Companies.  Registration fees are 
lower for companies incorporated in Guyana than those incorporated  abroad.  A company 
incorporated in Guyana previously paid a share cap ital fee of G$25,000 (US$125) if its share capital 
was below G$500,000, or 6% if it was greater than G$500,000.  In July 2008, however, the Government amended the Regulations of the Companies Act to set a share capital flat fee of G$60,000 (US$300) for all companies incorporated in Guyana.
51  On the other hand, in order to 
register a company incorporated abroad, an inv estor must pay a share capital fee of G$80,000 
(US$400) if its capital is below G $1 million, G$150,000 if between  G$1 million and G$3 million, and 
G$300,000 (US$1,500) if greater than G$3 million.52  Once registered, companies incorporated 
abroad need to obtain a licence to hold state land. 
93. The Guyana Office for Investment (GO-Invest) is the primary contact for domestic and 
foreign investors (Chapter II(3)).  In 2005, the Government's report on Enhancing National 
Competitiveness concluded that procedures governing enterprise registration are often inefficient, 
                                                      
47 Go-Invest online information.  Viewed at:  http://www.goinvest.gov.gy/investment_guide.html. 
48 Companies Act of 1991. 
49 World Bank (2008). 
50 World Bank (2008). 
51 Information provided by the Guyanese authorities. 
52 Go-Invest online information.  Viewed at:  http://www.goinvest.gov.gy/incorporation.html. Guyana WT/TPR/S/218/Rev.1 
 Page 43 
 
 
leading to long delays and waste of management time, and, therefore, unnecessary red tape should be 
eliminated.  The report also suggested that Go-Invest should function as a one-stop shop for 
investment, rather than being the first stage in a potentially long list of Mi nistries and agencies that 
the investor has to deal with.53  In the context of this Review, the authorities note that progress has 
been made since 2005, and that as of 2009 Go-Inv est is operating as a one-stop shop according to 
UNIDO's definition.54 
94. Guyana's main laws on corporate taxation are the Tax Act of 1939 (Cap. 80:1), the Income 
Tax Act of 1929 (Cap. 81:01), the Corporation Tax Act of 1970 (Cap. 81:03), and the Value Added 
Tax Act of 2005, all of which have  been amended frequently.  Corporate tax rates are set at 45% on 
chargeable profits for commercial companie s and 35% for non-commercial companies.  A 
commercial company is defined as one that derive s at least 75% of its gross income from trading 
goods it does not manufacture;  it includes commi ssion agencies, telecommunication companies, 
businesses that are licensed or authorized to ca rry on banking business, and certain insurance 
businesses.  Sole proprietorships and partnerships are subject to the tax rate of 33.3% applicable to 
individuals.  Corporate income taxes provi ded 21.3% of government revenue in 2007 
(see Chapter I(4)).55 
95. Companies are also subject to a capital gains ta x of 20% over net capital gains, a withholding 
tax of 20% on dividends and interest paid to non-resi dents, and a property tax levied at different rates 
depending on the value of the pr operty.  In 2005, the National As sembly passed a bill introducing a 
new value-added tax (see section (2)(v) above). 
(ii) Competition policy and price controls 
96. In 2006, Guyana adopted a competition law th at represents a potentially important step 
towards enhancing competition, particularly given th e oligopolistic nature of some sectors in the 
economy.  However, the full implementation of the law remains a challenge, including making the 
Competition Commission operational.   
97. Guyana's main competition policy legislation,  the Competition and Fair Trading Act, was 
introduced in 2006.  The Act sets up the Competition Commission (Commission) as a body corporate 
under the Ministry of Tourism, Commerce and Industry.  It has responsibility for, inter alia , 
maintaining and encouraging competition, pr ohibiting anti-competitive business conduct, and 
promoting the welfare of consumers.  The Comm ission will consist of between three and five 
Commissioners appointed by the Minister of Touris m, Commerce and Industry.  It will receive funds 
from the national budget, but it may also charge  fees for the provision of advisory services and 
impose fixed penalties for offences under the Act.  The Commissioners have been appointed but the 
Commission is not yet operational (early 2009). 
98. All persons and businesses conducting business in G uyana are subject to the Act.  When the 
Act is applied to public utilities, the Commission must consult the Public Utilities Commission before 
exercising its powers.56  The Act prohibits the operation of cartels or agreements to fix prices, limit 
                                                      
53 Ministry of Tourism, Industry and Commerce (2005). 
54 UNIDO defines a "one stop shop" as a public agency that combines scattered national and 
international information on how to start up a business into one focal point, and that addresses a large variety of 
enquiries in an efficient manner, making it a cost-effec tive service for a small-medium enterprise (SME).  
UNIDO online information.  Viewed at:  http ://www.unido.org/fileadmin/import/18759_0389257_capacity 
building.pdf.  
55 Information provided by the Guyanese authorities. 
56 Article 4 (2) of the Competition and Fair Trading Act of 2006. WT/TPR/S/218/Rev.1 Trade Policy Review 
Page 44 
 
 
production, or divide up markets in a manner likely to  distort competition.  However, an agreement is 
not considered an anti-competitive practice if the Commission deems that it contributes to the 
improvement of production or distribution of good s or the promotion of technical or economic 
progress, while allowing consumers a fair share of th e resulting benefit.  For example, the authorities 
note that a cartel set up by small enterprises to bul k buy imports and benefit from economies of scale 
would not be considered illegal. 
99. The Act also contains provisions to prevent th e abuse of a dominant market position, which is 
defined as a position where a firm has more than  40% of the market, and is powerful enough to 
operate in the market without constraints from its  competitors.  The existence of a dominant position 
in a market is not in itself illegal, only its abu se.  Moreover, as with anti-competitive practices, an 
enterprise is not deemed to be abusing its dom inant position if its beha viour improves general 
economic conditions and allo ws consumers a fair share of the benefits.  The Act does not contain 
provisions with respect to merger control.  Theref ore, companies operating in Guyana are not required 
to notify the Commission either before or af ter a merger or acquisition has taken place.  
100. The Commission has substantive powers, both inv estigative and punitive.  It may self-initiate 
an investigation, which may include search of premises, apprehension of documents, and summoning 
of witnesses.  It may order the termination of an  agreement or of conduct considered to be anti-
competitive and may declare certain business activities ille gal.  According to the Act, an enterprise 
that fails to terminate the anti-competitive agreemen t or practice within the period agreed with the 
Commission is liable to a fine of G$50 million (som e US$250,000) and to imprisonment for one year.  
Any enterprise that is aggrieved by a finding of th e Commission may, within 15 days after the date of 
that finding, appeal to a Judge in Chambers.  
101. The Commission must cooperate with the Co mmunity Competition Commission, established 
by CARICOM in January 2008, as well as with co mpetition authorities of other CARICOM member 
countries.  Protocol VIII of the CARICOM Trea ty provides the rules and standards by which 
enterprises must do business in the Caribbean Single Market Economy in order to ensure competition, 
and protect consumer welfare.  Exchange of info rmation and enforcement cooperation also applies 
under the EPA signed with the EC (see Chapter II(4 )(ii)).  Furthermore, under this agreement, 
signatories were allowed to maintain public or  private monopolies according to their respective 
laws.57 
102. There are no formal studies on the level of competition in Guyana’s domestic markets for 
goods and services.  However, the small size of its economy and the different de jure  monopolies in 
existence, for example in the sugar and telecom sect ors, suggest that competition is limited in various 
sectors. 
103. The authorities confirm that, in general, price c ontrols are not applied in Guyana.  Prices for 
telecommunication services are still regulated by the Public Utilities Commission, while those of 
water and electricity are regulated by the compani es themselves (Chapter IV(4), (7), and (7)(iii)). 
(iii) State trading, state-owned enterprises, and privatization 
104. Guyana has not submitted any notifications re garding state trading enterprises within the 
meaning of Article XVII of the GATT 1994. 
                                                      
57 Article 129 of the EPA between CARIFORUM and the EC. Guyana WT/TPR/S/218/Rev.1 
 Page 45 
 
 
105. The state-owned Guyana Sugar Corporation (GUYSUCO) is the only company permanently 
authorized to import and export sugar.  All other companies may import sugar only under a non-
automatic licence (Chapter IV(2)(i)). 
106. The Guyana Gold Board, a state-owned compan y, controls the commercialization and import 
and export of gold in Guyana.58  Notwithstanding, private persons or companies may apply to the 
Guyana Gold Board to obtain an authorization to sell or export gold. 
107. The National Industrial and Commercial Invest ments Limited (NICIL), incorporated as a 
Private Limited Company in Guyana, acts as subscr iber and manager of the Government's shares, 
stocks, debentures of any company, cooperative socie ties or other body corporate.  It also manages 
government-owned real estate properties, including their acquisition, disposal or rental.  The main 
objectives of NICIL are the unified and systematic management of the Government’s shareholdings, and to minimize conflict of interests within the Government.
59 
108. Guyana underwent a significant privatization process during the 1990s, where the State 
divested its holdings in many enterprises in th e banking, telecommunications, agriculture, and 
manufacturing sectors.  However, the pace of the privatization process was reduced during the review 
period.  Since 2003, the State has transferred to pr ivate hands the control over:  Guyana National Co-
operative Bank, which now trades as Republic Bank;  and National Edible Oil Company, acquired by 
a producer of bio-diesel made from palm oil.  Furthe rmore, the State reduced its participation in two 
of Guyana's leading bauxite mining companies, the Aroaima Mining Company and Linmine Bauxite 
(Chapter IV(3)).60 
(iv) Incentives and other government assistance 
109. Incentives in Guyana largely take the form of fiscal incentives granted under various laws to a 
relatively large number of activities.  The Minister h as discretion, subject to the specific provisions of 
the law, to grant corporate income tax holidays to a wide range of sectors.  Because of this, and given 
Guyana's fragile fiscal situation, it would be usef ul to estimate the revenue forgone and publish these 
estimates.  Government provision of financial assistance to companies in the form of concessionary 
loans and grants is limited. 
(a) Fiscal incentives 
110. All fiscal incentives are set out in law and are covered by a number of Acts (Table III.10).  
Incentives linked to exports are described in sections (3)(ii) and (iv) above.  Guyana has not made any 
notifications to the WTO under Article XVI:1  of the GATT 1994 or Article 25 of the SCM 
Agreement.  Locals and foreigners are treated alike with respect to fiscal incentives provided. 
111. Since Guyana's previous review, the main changes to its fiscal incentives regime have 
stemmed from the introduction of the Fiscal Enact ments (Amendment) Acts of 2003 and 2008, the 
Small Business Act in 2004, and VAT and Excise Ta x Acts, and the simultaneous repeal of the 
consumption tax and six other taxe s in 2007.  The authorities note that a review of Guyana's tax 
system is under discussion and this may have an impact on fiscal concessions granted. 
112. In 2003, Ministerial discretion to grant fi scal remissions was curtailed by the Fiscal 
Enactments (Amendment) Act (No. 2, 2003):  Th is, amongst other things, amended the Financial 
                                                      
58 Guyana Gold Board Act of 1981 (Cap. 66:01). 
59 Privatisation Unit online information.  Viewed at:  http://www.privatisation.gov.gy/nicil.html. 
60 Information provided by the Guyanese authorities. WT/TPR/S/218/Rev.1 Trade Policy Review 
Page 46 
 
 
Administration and Audit Act, and required that a ll incentives must be set out in law, and that 
Ministers may only grant incentives where they are empower ed to do so under the relevant legislation.   
113. The 2003 Act, also set limitations on the cond itions under which Ministers could grant tax 
holidays under the Income Tax (In Aid of Industry) Act:  corporation tax holidays could only be 
granted when an activity created new employment in certain regions and represented a new economic 
activity in specific fields.61  Exemptions were available fo r a maximum of five years for non-
traditional agri-processing and for up to ten years for other new economic activities.  The regime with 
respect to tax holidays, however, was further ch anged with the Fiscal Enactments (Amendment) Act 
(2008), which expanded the regions an d activities eligible for tax holidays and allows the Minister to 
provide incentives to other regions and other fields , subject to negative resolution of the National 
Assembly (Table III.10).  The authorities highlight that  this represents an inclusion of other potential 
key sectors that were excluded from the previous legislation.  It also represents a relaxation of the stronger disciplines introduced in 2003.   
114. Information on tax holidays granted is not publicly available.  The authorities indicate, 
however that Guyana does publish in a local ne wspaper figures on revenues forgone as a result of 
exemptions from customs duties, excise taxes, and the VAT.  They note that total revenue forgone as 
a result of fiscal incentives was G$24.8 b illion (or some 10% of GDP) in 2007. 
Table III.10 
Laws providing for fiscal incentives, 2009 
Act Incentives provided Conditions applied 
Customs Act Exemptions from export dut y, which is levied at 1.5%.  For 
list of exempted items see Chapter III(3)(iv). 
 Tariff concessions are offered to importers in a number of 
approved manufacturing and agricultural activities as well as 
for approved purposes.  Partial duty exemptions are set out in 
Part III(A) of the First Schedul e to the Customs Act, and full 
exemptions in Part III (B).  
 None 
Industries Aid 
and Encouragement 
Act Importation of the following goods free of customs duties and 
taxes:  machinery and applian ces; launches, tugs, barges, and 
pontoons; vehicles for transporting materials within factories, 
mills or mines;  building materi als for mills, factories, store 
houses, hotels, and houses for employees;  and furniture for hotels. 
 Items must be used for e ither the establishment of 
a new industry or developing and existing one.    
A licence must be obtained from the Minister of 
Finance. 
Income Tax Act Export allowance:  expor ters may deduct a certain percentage 
of their export profits from income tax (see Chapter III(3)(iv)). Applies only to non-trad itional exports, and only 
exports outside of CARICOM.  To qualify, at least 
10% of sales must be exported. 
 
Table III.10 (cont'd) 
                                                      
61 Qualifying regions specified in the Fiscal Enactme nts (Amendment) Act (No. 2, 2003) are:  Region 1 
(Barima-Waini);  Region 8 (Cuyuni-M azaruni);  Region 9 (Upper Takatu-Upp er Essequibo);  Region 10 (Upper 
Demerara-Upper Berbice).  Qualifying new economic activ ities are:  non-traditional agri-processing (excluding 
sugar refining, rice milling and chicken farming);  information and communications technology (excluding retail and distribution);  petroleum exploration, extraction, or refining;  tourist hotels or eco-hotels. Guyana WT/TPR/S/218/Rev.1 
 Page 47 
 
 
Act Incentives provided Conditions applied 
The Income Tax 
(In Aid of 
Industry) Act Income tax allowances fo r capital expenditure on the 
construction of: industrial buildings and structures;  machinery 
or plant;  the purchase of patent rights;  construction of 
workers' residences;  as well as  capital expenditure related to 
the working of a mine or source of mineral deposits, whereby 
the expenditure would have little value when the source is no 
longer worked.   Allowance for non-capital expenditu re on scientific research. 
 
Tax holidays (see changes introduced by the Fiscal Enactment (Amendment) Act, No.13, 2008. 
 The Act applies only to:  sugar manufacturing and 
refining;  rum distilling;  mining (other than gold 
and diamonds);  manufacture, refining and 
processing of oil and other minerals;  manufacture of various goods;  breweries;  sawmills; logging; 
hotels of a certain size;  dairy husbandry;  rice 
milling; canning;  production of electric power;  shipbuilding and repair;  foundries, machine shops 
and woodworking shops;  transportation 
undertakings;  dock undertakings;  and drying and processing of lumber.    
VAT Act Certain goods and services are zero-rated or exempt under the 
VAT, which is levied at a standard  rate of 16%  or exempt (for 
a list of these items see Table III.5 , Chapter III(2)(v)(a)). 
 No conditions listed  
The Small 
Business Act Small businesses are eligible for every applicable fiscal 
incentive under the law. 
 No conditions specified 
Fiscal 
Enactment 
(Amendment) 
Act (2003) Amends the provisions on tax holidays in the Income Tax (In 
Aid of Industry) Act, later amended by the Fiscal Enactment 
(Amendment) Act of 2008. 
 Amends the Financial Administration and Audit Act, to provide tax and import duty exem ptions to goods imported in 
relation to a public works project funded by grants or loans 
supplied by an international agency. 
 No conditions specified 
Fiscal 
Enactment (Amendment) 
Act (2008) Amended the Income Tax (In Aid of Industry) Act to provide 
exemptions to corporation tax for new economic activities of a 
developmental or risk-bearing nature.   Tax exemptions are 
available for up to 5 years or 10 years depending on the 
activity. The activity must create new employment in one 
of the following regions:  Regions 1, 7, 8, 9, 10, or other regions as the Minister may specify by order, 
subject to negative resolution by the National 
Assembly.  
The activity must create new employment in any 
of the following fields:  non-traditional agricultural development and agri-processing, including 
aquaculture and production of biofuels;  
information and communications technology, not including retail and distribution;  petroleum 
exploration, extraction, and refining;  tourist 
facilities;  value-added wood processing;  bio-technology;  development and manufacturing of 
new pharmaceutical products, chemical 
compounds, and the processing of raw materials to produce injectables;  infr astructure development 
including the production of electricity using 
renewable sources of energy;  such other fields as 
the Minister may, by order specify, subject to negative resolution of the National Assembly. 
 
 
a A small business must satisfy two of the following conditions:  employ not more than 25 pers ons;  have gross annual revenues of 
 not more than G$60 million;  and have total business assets of not more than G$20 million. 
 
Source:  Customs Act Cap 82:01, VAT Act No. 10, 2005 and Income Ta x (In Aid of Industry) Act Cap: 81:02.  Viewed at: 
 http://www.revenuegy.org/laws.php;  Income Tax Act Cap. 81:01.  Vi ewed at:  http://www.caricomlaw. 
 org/doc.php?id=2165;   Industry Aid and Encouragement Ac t, Cap. 59:01.  Viewed a t:  http://caric omlaw.org/doc. 
 php?id=2226;  and Small Business Act, No. 2 of 2004.   Viewed at:  http://m antic.gov.gy/documents/ 
 Small_Business_Act_2004.pdf. 
(b) Industrial estates 
115. Guyana has two government-managed industrial est ates:  Eccles and Coldingen.  It leases 
space to companies for 99 y ears at a concessionary rate of G$1 per square foot.  According to the WT/TPR/S/218/Rev.1 Trade Policy Review 
Page 48 
 
 
authorities, an additional estate, the Berbice-Belved ere Estate is scheduled to be opened soon, and 
there are a number of commercial proposals to de velop another estate by the Brazilian border (the 
Letham estate). 
116. The authorities report that in early 2009 all pl ots at Eccles have been allocated but only 78% 
of the occupants have fully developed their plots.  There is 75% occupancy of the Coldingen Estate, 
mainly consisting of manufacturing companies.  The authorities note that many of these companies did not exist prior to the establishment of the industrial estates. 
(c) Grants and loans 
117. As at March 2009, the only concessional fina ncing scheme offered by the Government, 
together with the EC, is the Linden Economic A dvancement Programme (LEAP).  According to the 
authorities, its objective is to foster entrepreneursh ip and the expansion of the local private sector.  
Information was not provided regarding the type of  financing provided (i.e. grants or concessional 
loans).  The Small Business Act provides for th e establishment of a Small Business Development 
Fund, inter alia  to offer financing to small businesses.  The authorities note that, while not operational 
yet, financing will take the form of concessional loans. 
(v) Government procurement 
118. Since Guyana's previous Review, a new Procur ement Act and implemen ting regulations have 
been adopted.  The Act covers procurement at th e national, ministerial, government agency, and 
regional levels, but not that of public corporati ons and other state bodies.  The new Act contains 
mandatory open tendering and vari ous provisions for transparency and accountability in procurement 
processes, which represents an improvement over th e previous legislation.  However, a national 
commission has identified a number of areas where transparency in procurement could still be improved.  Preferences are granted to domestic goods and supplies and to small businesses. 
119. Guyana is not a signatory to the WTO Plurilate ral Agreement on Government Procurement, it 
is not negotiating accession to this Ag reement, nor is it an observer. 
120. Guyana's main laws governing government pr ocurement are the Procurement Act (No. 8, 
2003) and the Public Procurement Commission Tribuna l Act (No. 8, 2004).  Regulations under the 
Procurement Act were adopted in 2004, with an amendment in the same year.
62  In addition, there are 
procurement provisions in the Small Business Act (No.  2, 2004).  No official figures are available on 
the Government's annual expenditures on procurement.  
121. An amendment to Guyana's constitution in 2001,  provided for the establishment of a Public 
Procurement Commission as one of a number of Service Commissions.63  In early 2009, the 
establishment of the Public Procurement Commission was being considered by a Parliamentary sub-committee. 
122. The Minister of Finance has overall responsib ility for procurement in Guyana.  A National 
Procurement and Tender Administration (NPTA), managed by a National Procurement and Tender 
Board (National Board) is the central agency for tenders over a certain threshold (see below), and, 
pending the establishment of a Public Procuremen t Commission which will take on these functions, it 
is also responsible for:  making regulations to carry out the provisions of the Procurement Act;  
                                                     
 
62 Procurement Act, No. 8 of 2003;  Regulations No. 9 of 2004 and No. 10 of 2004.  Viewed at:  
http://nptaguyana.org/procurement. 
63  Constitution of Guyana (Article 212W).  Vi ewed at:  http://www.parliament.gov.gy.   Guyana WT/TPR/S/218/Rev.1 
 Page 49 
 
 
documentary requirements;  organizing training seminars;  reporting to the Minister with respect to 
the effectiveness of procurement processes and recommending any changes to procurement legislation;  reviewing decisions of procuri ng entities, upon request;  and adjudicating debarment 
proceedings.  The formation of the National Procurement Commission is being addressed by a 
Parliamentary sub-committee.  Other procuring en tities include regional, district, ministerial, 
departmental, and agency tender boards.  
123. The stated objectives of Guyana's procurement regime as set out in the Procurement Act are 
to:  maximize economy and efficiency in procurement;  foster and encourage participation in procurement proceedings by suppliers and contractors,  regardless of nationality, to promote trade;  
promote competition among suppliers and contractors a nd their fair and equitable treatment;  promote 
the integrity of, and fairness a nd public confidence in, the proc urement process;  and achieve 
transparency in procurement procedures. 
124. The Procurement Act governs purchasing by the National Board, by ministries and agencies, 
and at the regional level, but it does not cover th at of public corporations and other state bodies, 
unless they are provided with funding from the Treasu ry for a specific procurement.  The National 
Board, is responsible for tenders over specified th resholds, otherwise procurement may be undertaken 
by the other procuring entities (Table III.11). 
Table III.11 
Tender award thresholds, 2009 
Type of board Type of contra ct Contract value (G$ million) 
National Board All types All contr acts exceeding the maximums for 
other boards 
Regional Goods and services (oth er than consulting) 0.25 – 6.0 
 Construction 0.6 – 9.0 
 Consulting services 0.4 – 0.5 
Ministerial/departmental/agency Goods and serv ices (other than consulting) 0.25 – 0.6 
 Construction  0.6 – 1.0 
 Consulting services 0.4 – 0.5 
Ministry of Public Works and 
Communications Goods and services (other than consulting) 1.0 – 4.0 
 Construction 1.0 – 8.0 
 Consulting services 1.0 – 3.0 
Ministry of Agriculture Goods and servi ces (other than consulting) 1.0 – 4.0 
 Construction 1.0 – 8.0 
 Consulting services 1.0 – 3.0 
 
Source:  Regulations No. 9, 2004 made under the Procurement Act.   Viewed at:  http://nptaguyana.org/wp-content/ 
 uploads/2007/08/Regulations%20made%20unde r%20the%20Procurement%20Act%202003.pdf. 
125. There are provisions in the Small Business Act and the Procurement Act that favour domestic 
tenderers.  Under the Small Business Act, the Govern ment must use its best endeavours to meet at 
least 20% of its procurement requirements of goods and services from small businesses.64  
Procurement must be at competitive prices and in accordance with the provisions of the Procurement Act and regulations in force.  Competitive prices ar e not defined in the Act.  The Small Business 
Council is required to prepare annually a small business procurement programme as well as a report 
                                                     
 
64 Under the Act, a small business must satisfy two of the following conditions:  employ not more than 
25 persons;  have gross annual revenues of not more than G$60 million;  and have total business assets of not 
more than G$20 million.  In order to become an approved small business under the Act, application must be made to the Small Business Council, an d Ministerial approval is required. WT/TPR/S/218/Rev.1 Trade Policy Review 
Page 50 
 
 
on the status of procurement by the Government from small businesses.  No further information was 
available from the authorities as to whether th ese provisions have yet been implemented.  
126. Under the Procurement Act, procuring entities ma y grant a margin of preference of up to 10% 
to tenders submitted by domestic contractors or fo r the benefit of tenders for domestically produced 
goods.  In such circumstances, the contract must be awarded to the lowest evaluated tender (either the 
domestic tenderer taking into account the 10% margin  of preference or the foreign tenderer).  Aside 
from this domestic margin of preference the Ac t states that procuring entities may not establish 
criteria, requirements or procedures regarding th e qualification of suppliers or contractors that 
discriminate against or among them, including on the basis of nationality.65  Procurement through 
community participation (Table III.12) would al so favour local suppliers and contractors. 
127. Invitations to pre-qualify must be published in  national newspapers and posted in public 
places;  they are also advertised in the internati onal media if they involve international competitive 
bidding.  Any pre-qualification process must allow su fficient time for suppliers and contractors to 
prepare and submit their applications, taking into account the procuring entity's needs.  The length of time considered to be "sufficient" is not define d.  Project information must be provided and any 
decision about the adequacy of qualifications must be based on criteria set out in the prequalification 
documents.
66 
128. Public tendering is mandatory except in certain  circumstances when other methods may be 
used (Table III.12).  There are sep arate rules for the procurement of consulting services.  No statistics 
were available regarding the use of each procurement method.  The authorities indicate that tender 
awards are based on the criteria in the bid docum ent, and are not necessarily based on the lowest 
price. 
Table III.12 
Permissible forms of tendering, 2009  
Form of tendering Usage 
Public tendering Mandatory except in certa in circumstances.  Procedures for open tendering are set out in Part V of the 
Procurement Act:  Invitations to te nder must be published in newspape rs and public places, and two-stage 
tendering involving a prequalifica tion process is permitted.   
Restricted tendering May be used when the goods, construction or services, due to being complex or specialized, are available o nly 
from a limited number of contractors or suppliers and if  the estimated cost is below the following thresholds:  
G$1 million for contracts for goods and services (oth er than consulting services) and G$5 million for 
construction contracts.  Only suppliers  invited by the procuring entity may su bmit tenders.  Otherwise, all other 
steps and requirements applicable to open tendering must be complied with. 
Request for 
quotations Estimated value of procurement contract must not exceed G $800,000.  Quotations must be  obtained from at least 
three qualified suppliers/contractors.  Procuring entity must publish the price of its most recent procurement at 
least once a quarter in a national newspaper.  Contract must be awarded to the supplier or contractor submitting 
the lowest-priced quotation.  
Single source 
procurement May only be used when:  goods or construction are availabl e only from a particular supplier/contractor;  services 
because of complex nature are available from one source;   there is an urgent need  for procurement;  when a 
procurement has been made from a s upplier and additional supplies are requi red;  or for reasons of national 
defence or national security. 
Procurement through community 
participation Where procurement is conducted in poor remote commun ities, and the Act's competitive procedures are not 
feasible, goods, works and services below G$1.5 million may be procured either in a ccordance with procedures 
that promote efficiency through participation of community organizations or through a single source 
procurement from direct contracting of suppliers  or contractors located near the community.   
 
Source: Procurement Act (2003). 
                                                      
65 Qualification requirements for suppliers and contract ors are set out in the Procurement Act, Article 5. 
66 Pre-qualification proceedi ngs are set out in the Proc urement Act, Article 6. Guyana WT/TPR/S/218/Rev.1 
 Page 51 
 
 
129. Only a limited number of procurement opportunities are currently posted on the NPTA 
website (as at March 2009).  The authorities indicate that  steps will be taken shortly to have all such 
opportunities posted online.  Where only national te nderers are expected to be interested in 
procurement opportunities, invitations to tender or  to prequalify must be published in a national 
newspaper and posted in public places;  where fore ign tenderers are expected to be interested, 
publication must also be in at least one newspape r of wide international circulation.  Notices of 
contract awards must be published within seven days of the award of contract67, and the authorities 
note that these are published on the NPTA website.68  Details of contract awards of over G$200,000 
must be sent to the NPTA for publication on its website. 
130. Bidders whose tender or proposal has been re jected may submit a written protest to the 
procuring entity concerning pre-qualification or tendering proceedings or procurement methods if 
procurement proceedings had not led to a contract award, otherwise the bidder may request a review 
by the National Board (pending the creation of the Public Procurement Commission, which will take on this responsibility).  Reviews are undertaken by  a Bid Protest Committee, which is required to 
make every effort to reach its award decision with in 20 working days from receipt of the complaint.
69  
According to the authorities, all protests involving contracts for which the National Tender Board has 
had jurisdiction have been resolved without  having to invoke the bid protest mechanism.70 
131. Under the Act, appeals against decisions by the Public Procurement Commission may be 
made to the Public Procurement Commission Tribunal within 30 days of receipt of the decision by the 
appellant or the date on which th e appellant otherwise came to know of the decision.  The Tribunal 
may announce its decision as soon as practicable afte r the hearing.  The Tribunal is not currently 
operational since the Public Procurement Commission has not been established (March 2009). 
132. The Cabinet has the right to object to the award of a procurement contract of over 
G$15 million if it deems that the procuring entity di d not comply with procurement procedures.  The 
authorities note that, notwithstanding the provisions  of the Procurement Act, complaints against 
Cabinet decisions are entertained. 
133. A report by the Ethnic Relations Commission of Guyana in 2007 identified five key areas 
where transparency in procurement could be improved.  Firstly, it notes that the Procurement Act contains no express power to award contracts, hen ce there is no check on whether decisions are being 
made with adequate statutory authority or agains t interference by an authorized decision-maker.  
Secondly, the Government's influence in the Bid Protest Committee is overwhelming, and the rules 
for complaint and appeal are inconsistent between the Act and its implementi ng regulations.  Thirdly, 
no rules and guidelines have been published as prov ided for in the regulations, hence procurement 
managers have wide discretion at the technical le vel of documentation.  Fourthly, the report expresses 
concerns about the operation of the NPTA pending  the establishment of the Public Procurement 
Commission.  Finally, anti-corruption measures could be strengthened.  The report identifies a full list 
of findings and proposals for action.
71  The authorities were of the view, however, that the concerns in 
this report were largely unfounded. 
                                                      
67 Procurement Act, Article 11(1). 
68 NPTA online information.  Viewed at:  http://www.nptaguyana.org. 
69 The Regulations made under the Procurement Act No. 9 of 2004, set out in more detail 
administrative review processes. 
70 Where the protest involves cont racts funded by international f unding agencies, the bid protest 
mechanism of these institutions takes precedence over that contained in the Procurement Act. 
71 Ethnic Relations Commission (2007). WT/TPR/S/218/Rev.1 Trade Policy Review 
Page 52 
 
 
134. The EC-CARIFORUM Economic Partnership Ag reement (EPA), to which Guyana is 
signatory contains provisions on government procur ement, set out in Chapter 3 of the Agreement.72  
The Agreement applies to procurements by listed entities:  in Guyana's case this includes seven 
national ministries and the Office of the Prime Minister.73  Transparency obligations apply to 
procurement by these entities above certain thres holds (SDR 155,000 for procurement of goods and 
services and SDR 6,500,000 for works).74  However, market access by one party to the EPA to 
procurement opportunities in another party is not au tomatic:  the EPA leaves it open to individual 
party to determine to whom it will grant permissi on to participate in the procurement process (so-
called "eligible suppliers").75  Eligible suppliers must be tr eated equally in accordance with the 
principle of effective competition. 
135. The Revised Treaty of Chaguaramas commits CARICOM Members to elaborate a protocol 
on government procurement.  The authorities indicat e that a draft has been exclusively discussed and 
is expected to be finalized during the latter ha lf of 2009.  The FTAs between CARICOM and Costa 
Rica and CARICOM and the Dominican Republic hold open the possibility for the parties to negotiate 
a future agreement on government procurement, howev er, no concrete steps have been taken in this 
regard. 
(vi) Intellectual property rights 
(a) Overview 
136. Most of Guyana's intellectual pr operty laws date back to the co lonial period and were notified 
to the WTO in September 2002.76  Over the review period legislative reform has been limited;  the 
only concrete development being the adoption of a new law on geographical indications in 2005 
(not yet notified to the WTO).  At the TPRB meeti ng to review Guyana's trade policies in 2003 some 
Members urged Guyana to enhance IPR protecti on and implement the provisions of the TRIPS.77  
Guyana's commitment under the EC-CARIFORUM Economic Partnership Agreement to provide 
effective protection and enforcement of IP rights may provide additional impetus for further reform 
efforts. 
137. In 2006, Guyana's exports of  IPR-intensive goods amounted to US$26.4 million, representing 
4.7% of total exports.  The respective value of imports for the same year was US$79.6 million, or 8.9% total imports.
78 
                                                      
72 EPA Agreement:  Viewed at:  http://new.crnm.org/index.php?option=com_docman&task=cat_ 
view&gid=119&Itemid=95. 
73 These Ministries are set out in Annex 6 to the EPA.  They are the ministries of:  Health;  Finance;  
Home Affairs;  Agriculture;  Public Works and Communications;  and Education. 
74 Thresholds are set out in Annex VI.  Chapter 3, Article 168 sets out the EPA's transparency 
requirements.  These include require ments to publish specified inform ation, to provide online access to 
tendering opportunities, and obligations with respect to tender documentation. 
75 An "eligible supplier" is "a supplier who is allowed to participate in the public procurement 
opportunities of a Party or Signat ory CARIFORUM State, in  accordance with domestic law and without 
prejudice to the provisions of this Chapter" (Article 166). 
76 WTO document IP/N/1/G UY/1, 4 December 2002. 
77 WTO document WT/TPR/M/122, 10 December 2003.  WTO document WT/TPR/M/122/Add.2, 
12 February, 2004. 
78 For these purposes, IPR-intensive goods include the goods listed in Attachment A of the Ministerial 
Declaration on Trade in Informa tion Technology Products (WTO doc ument WT/MIN(96)/16), with no 
adjustment for partial sub-headings  (HS8524.31 and 8524.91 excluded);  HS30 (p harmaceutical products);  
HS22 (beverages, spirits and vinegar, excluding HS2209 (vinegar);  HS49 (books and other printed media);  
3706 (motion picture films);  HS3705 (other developed films), and HS8524 (records, CDs, software and other recorded media). Guyana WT/TPR/S/218/Rev.1 
 Page 53 
 
 
138. The Deeds Registry under the Ministry of  Legal Affairs has responsibility for the 
implementation of Guyana's intelle ctual property legislation, for pr ocessing applications, and for other 
administrative work related to intellectual property protection.79 
139. At the time of Guyana's previous Trade Po licy Review various efforts were under way to 
reform Guyana's intellectual property rights regime, however, there has been limited progress to date 
(early 2009).  A Copyright Bill, which was at a dr aft stage in 2003, has not yet been enacted.  In 
addition, financing and technical support from the I ADB, which had been provided to strengthen the 
legal and institutional framework for intellectual a nd other property rights did not achieve a number of 
its intended objectives by the project's conclusion in 2006.  These objectives included the enactment 
of new legislation, computerization and staffing of  the Deeds Registry, and a reduction in the times 
associated with IPR registration.80  As noted by the authorities,  assistance from WIPO has been 
provided to automate Guyana's intellectual propert y system;  this has been completed, and the 
intention is to set up online access. 
140. Guyana has been a member of WIPO since 1994.  There have been no changes in its 
adherence to WIPO treaties, since its last review:  it is signatory to the Convention Establishing the 
World Intellectual Property Organization;  the Pa ris Convention for the Protection of Industrial 
Property, Stockholm Text (1883), and the Berne Convention for the Prot ection of Literary and Artistic 
Works, Paris Text (1886).81  It is not a contracting party to an y other WIPO-administered instruments.  
However, under the EC-CARIFORUM EPA, Guyana , along with other CARIFORUM countries, has 
agreed to "endeavour to accede" to a number of such treaties.82  It has agreed to "endeavour to apply" 
WIPO Joint Recommendations on certain topics. 
141. Under the Revised Treaty of Chaguaramas, the CARICOM Council for Trade and Economic 
Development is charged with prot ecting intellectual property rights, inter alia,  by establishing a 
regional administration for all IPRs except copyright.83  The Treaty also calls for member states to 
harmonize their IP laws and administrative practices.84  No information was available with respect to 
progress in this regard.  
142. There are also provisions on intellectual property rights in a number of free-trade agreements 
to which Guyana is a signatory.  An agreement on IPRs has been incorporated into the CARICOM-
Cuba Agreement, and one is envisaged in  the CARICOM-Dominican Republic Agreement 
(Table AII.1). 
                                                      
79 GO-Invest online information.  Viewed at:  http://www.goinvest.gov.gy/r egulatory_environment. 
html. 
80 IADB online information.  Viewed at:  http ://idbdocs.iadb.org/wsdocs/getdocument.aspx?docnum 
=1044457. 
81 WIPO online information.  Viewed at:  http ://www.wipo.int/treaties/en /SearchForm.jsp?search 
_what=C. 
82 The WIPO treaties to which Guya na should accede as a result of its EPA commitments are:  the 
Rome Convention for the Protection of Performers, Pr oducers of Phonograms and Broadcasting Organizations 
(1961);  the Protocol Relating to th e Madrid Agreement Concerning the International Registration of Marks 
(1989) and the revised Trademark Law Treaty (2006);  the Hague Agreement for the International Registration 
of Industrial Designs (1999);  the Patent Cooperation Treaty (1970, last modified in 1984);  the Budapest Treaty 
on the International Recognition of the Deposit of Micro-organisms for the Purposes of Patent Procedure (1977, 
amended in 1980);  the Patent Law Treaty (Geneva, 2000);  the International Convention for the Protection of New Varieties of Plants (1991). 
83 COTED's responsibilities with respect to intell ectual property rights protection are set out in 
Article 66 of the Revised Treaty. 
84 Revised Treaty of Chaguramas, Article 74. WT/TPR/S/218/Rev.1 Trade Policy Review 
Page 54 
 
 
143. Under the EC-CARIFORUM Economic  Partnership Agreement (EPA)85, all parties agreed to 
adequately implement their obligations under IP ag reements to which they are signatories, including 
the WTO TRIPS Agreement.  The EPA contains vari ous substantive provisions with respect to the 
various forms of property rights, as well as enfo rcement obligations.  Guyana and the other 
CARIFORUM countries have until 1 January 2014 to  implement their commitments under the EPA.  
According to the authorities, no work is yet under way in this regard. 
(b) Legislation and selected issues 
144. Guyana has laws on trade marks, patents and industrial designs, copyrights, and geographical 
indications.  With the exception of the geographical  indications, all other legislation on intellectual 
property rights is long-standing and pre-dates Guyana's independence from the United Kingdom.  
Guyana does not have specific laws on new plant va rieties, layout-designs of integrated circuits, or 
undisclosed information (Table III.13).  Between Ja nuary 2003 and March 20 09, 3,680 trade marks, 
138 patents, and 23 industrial designs were registered. 
Table III.13 
Summary of the protection of in tellectual property rights, 2009 
Main legislation Duration Coverage 
Trade Marks 
Trade Marks Act, 1956 
(Cap. 90:01) 7 years renewable Trade marks registered in Guyana may be subject to conditions or 
limitations entered on the register.  Recognition of trade marks granted 
in the U.K.;  protection may be withdrawn after five consecutive years of non-use;  protection is grante d for goods but not services. 
 
Under the Geographical Indications Act (below) the Registrar may 
refuse or invalidate the registration of a trade mark that includes a misleading geographical indication.  
 
Patents and Industrial 
Designs 
Patents and Designs 
Act, 1938 Patents:   16 years from the date 
on which a complete specification has been filed. Extensions of 
5 years may be granted (10 years 
in exceptional circumstances) Patents:   Patents are available for al l categories of products providing 
they satisfy the definition of invention:  "any manner of new manufacture the subject of letters patent and grant of privilege". 
 
Patent-holders in the United Kingdom may apply within three years from the date of issue of the patent  to have it registered in Guyana.  
 
Provisions on compulsory licensing. 
 
 Industrial designs:   copyright 
granted for five years from the 
date of registration, renewable for up to two five-year periods 
 Industrial designs:   legislation does not prot ect rightholders of a design 
against imports of articles beari ng embodied or copied design.   
 Provisions on compulsory licensing. 
Copyright 
The United Kingdom 
Copyright Act 1956 
with modifications introduced by the 
Copyrights (British 
Guiana) Order 1966 
No. 79a 
 
 50 years from end of calendar 
year published, for sound 
recordings; cinematography; 
television broadcasts; sound broadcasts; and literary, dramatic 
and musical works 
 25 years for published editions of 
work Protection in Guyana is afforded to  works originating in parties to 
international copyright conventions , to works produced by certain 
international organizations, and to lawfully authorized broadcasts 
originating in other Commonwealth countries. 
Table III.13 (cont'd) 
                                                      
85 See Chapter 2, Section 2, Articles 139 to 164 of the EPA.  Viewed a t:  http://www.crnm.org. Guyana WT/TPR/S/218/Rev.1 
 Page 55 
 
 
Main legislation Duration Coverage 
Geographical 
Indications 
Geographical 
Indications Act No. 15 of 2005 Indefinite Indications that identify goods as originating in the territory of a country, 
or a region or locality in that terr itory, where a given quality, reputation 
or other characteristic of the goods is  essentially attributable to its 
geographical origin.  No registration required.  
Protection is not granted to GIs that  do not correspond to the definition 
of a GI under the Act; are contrary to public order or morality;  or cease to be protected or fall into disuse in their country of origin. 
New plant varieties No protection  
Layout-designs of 
integrated circuits No protection  
Undisclosed 
information No protection  
 
a The authorities indicated that this law is not being implemented. 
 
Source:  Trade Marks Act.  Viewed at:  h ttp://www.caricomlaw.org/doc.php?id=2197;  Patents and Industria l Designs Act.  
 Viewed at:  http://www.caricomlaw.or g/doc.php?id=2198;  Copyrights (British Guiana) Order;  and Geographical 
 Indications Act No. 15 of 2005. 
145. The authorities indicate that Guyana remains committed to honour and uphold its 
international commitments pertaining to intellectua l property rights, to revise and update existing 
laws, and where necessary to enact new laws, es pecially in areas where currently there is no 
legislation.  The authorities further note that this determination is reflected in the enactment of the 
Geographical Indications Act, Guyana's active particip ation in the development of a patent system for 
the Caribbean region, and the preparation of a WTO-compliant Copyrights Bill. 
146. The different laws governing intellectual propert y contain provisions for persons to pursue 
proceedings before the High Court for civil remedies to be applied in the enforcement of intellectual 
property protection.  Under the Geographical Indicati ons Act (Article 7) and the Patents and Industrial 
Designs Act (Articles 39 and 74), civil remedies av ailable to rights-holders include the award of 
damages and injunctions. 
(c) Selected issues 
147. As noted in Guyana's previous Review, com pulsory licensing is allowed for patents and 
industrial designs, if there has been an abuse of m onopoly rights or for state purposes.  With respect to 
the former, the Act allows any person to present a clai m to the Registry, at least three years after the 
granting of the patent or copyright for an industria l design, alleging that there has been an abuse of 
monopoly rights.  Such abuse may take the form of :  the patent not being worked commercially in 
Guyana;  commercial use of the patent being preven ted by the importation of the patented article by 
the patentee;  trade activities being hindered as a re sult of refusal to grant a licence on the patented 
product;  any trade or industry in Guyana being harmed by the terms of the patent;  or the trade of any 
materials used in the patented good being unfair ly prejudiced by the existence of the patent.  
Compulsory licensing may occur for state use of th e patent in cases of war, or if any government 
agency had already been using the patented goods before the patent was granted.  Compulsory 
licensees are expressly prohibited from importing into Guyana goods that woul d be an infringement 
of the patent if made by persons other than the patentee or those claiming unde r him.  Guyana has not 
made any notifications in relation to the Ge neral Council Decision on the implementation of 
paragraph 6 of the Doha Declaration on the TRIPS Agreement and Public Health. 
148. Although there are no provisions in Guyana's legi slation that would prevent parallel imports, 
it would appear in practice that their use is limited.