In accordance with Section 7A of the Customs Act Chapter 82:01, Environmental Levy at the rate of ten dollars ($10.00) is raised, levied and collected on every unit of non-returnable metal, plastic or glass of any alcoholic or non-alcoholic beverage imported into Guyana or manufactured locally. Every importer of such beverage shall pay the levy to the Customs and Trade Administration at the same time when Customs Duties are paid, or for manufacturers, monhtly, when the returns are submitted in the prescribed form.
Hence, Environmental Levy is imposed at the ports of entry into Guyana on non-returnable containers for any alcoholic and non-alcoholic beverages imported.
Section 7A(2) of the Customs Act states that, “a person liable under this section to pay the levy, who fails to do so, shall be guilty of an offence and shall be liable to a fine of fifty thousand dollars and in addition, shall pay to the Controller of Customs and Excise twice the amount of the levy payable”.
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