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Guyana Car Import Policy 2026: Taxes and the 4-Year Rule

Published October 26, 2026 · Rules as of October 26, 2026

Guyana sets no maximum age for imported used cars, but a car's age decides how it is taxed. The Guyana Revenue Authority (GRA) charges cars four years and older a single excise tax, either a flat G$800,000 up to 1,500 cc or a formula with a fixed US dollar amount, and no customs duty or VAT. Younger cars pay customs duty and, depending on engine size, excise tax and 14% VAT, all worked out from the CIF value. Budget 2026 removed VAT on newer cars up to 1,500 cc and on hybrids up to 2,000 cc from February 16, 2026. Used cars also need a pre-shipment inspection certificate.

Key takeaways

  • No age limit, but age sets the tax: for a car imported in 2026, "four years and older" means made in 2021 or earlier (our reading).
  • Small cars: older ones up to 1,500 cc pay a flat G$800,000; newer ones pay 35% duty and, since February 16, 2026, no VAT.
  • Large engines: in our illustration, a 2.5-liter gasoline car with a CIF value of US$15,000 pays about US$33,450–37,070 in tax.
  • Budget 2026: no VAT on hybrids up to 2,000 cc; a flat G$2 million or G$3 million on double cabs up to 2,500 cc of any age.
  • Inspection: used cars shipped from February 1, 2025 need a certificate from Auto Terminal Japan (ATJ) to clear customs.

The four-year rule

GRA applies Section 209 of the Customs Regulations: "four years old" means the 48 months, or four calendar years, before January 1 of the year of importation. In our reading, which matches an importer's guide, a car cleared in 2026 is four years and older if made before January 1, 2022, and under four years if made in 2022 or later. The line moves every January 1, so a 2022 car landing in January 2027 changes category. Check the manufacture date, not just the model year, and ask your broker which date counts as importation.

There is no maximum age: a restriction on cars eight years and older, in force from May 1, 2016, was lifted with effect from October 1, 2020. Some exporters' websites still show it.

Cars four years and older: one excise tax

Customs duty and VAT are 0%. Excise is the only tax, and above 1,500 cc it is calculated from the CIF value in US dollars:

Engine capacityGasolineDiesel
Up to 1,500 ccG$800,000 flatG$800,000 flat
1,501–1,800 cc(CIF + US$6,000) × 30% + US$6,000(CIF + US$15,400) × 30% + US$15,400
1,801–2,000 cc(CIF + US$6,500) × 30% + US$6,500(CIF + US$15,400) × 30% + US$15,400
2,001–2,500 cc(CIF + US$13,500) × 70% + US$13,500(CIF + US$15,400) × 70% + US$15,400
2,501–3,000 cc(CIF + US$13,500) × 70% + US$13,500(CIF + US$15,500) × 70% + US$15,500
Over 3,000 cc(CIF + US$14,500) × 100% + US$14,500(CIF + US$17,200) × 100% + US$17,200

Source: GRA. For diesel cars of 1,501–2,000 cc, GRA uses US$15,400, but two private calculators use US$8,200; check with your broker.

The flat rate dates from Budget 2023 (effective February 6, 2023). GRA does not list older hybrids separately; private calculators treat them as gasoline cars, which we could not confirm.

Cars under four years old: duty, excise and VAT

Newer cars are taxed in layers: duty on the CIF value, excise on CIF plus duty, and VAT on CIF plus duty plus excise.

Car under four years oldCustoms dutyExcise taxVAT
Gasoline or diesel, up to 1,500 cc35%0%Exempt from February 16, 2026
Gasoline, 1,501–2,000 cc45%10%14%
Gasoline, 2,001–3,000 cc45%110%14%
Gasoline, over 3,000 cc45%140%14%
Hybrid, up to 1,500 cc35%0%Exempt
Hybrid, 1,501–2,000 cc45%0%Exempt
Hybrid, 2,001–2,500 cc45%110%14%
Electric, any age0%0%0%

Newer diesel cars above 1,500 cc pay 45% duty and 14% VAT, with 10% excise up to 1,800 cc and 110% above 2,000 cc; GRA's table has no row for 1,801–2,000 cc. When a dealer imports a car under four years old, excise is calculated on one and a half times the CIF value plus duty. See also our hybrid and EV guide.

Since February 16, 2026, double-cab pickups have had their own regime: a flat excise of G$2,000,000 up to 2,000 cc and G$3,000,000 for 2,001–2,500 cc, with no duty or VAT, whatever the age.

What changed in 2025 and 2026

  • February 1, 2025: ATJ inspection certificate required for used vehicles.
  • Budget 2025 (January 17, 2025): no change to vehicle import taxes that we could find.
  • Budget 2026 (January 26, 2026; in force from February 16, 2026): VAT removed on cars under four years old up to 1,500 cc and on hybrids up to 2,000 cc, flat tax on double cabs, ATVs tax-free. GRA's notice of March 16, 2026 is the latest on vehicle taxes we found.
  • May 2026: a GRA notice updated on May 17 extends freight relief to December 31, 2026.

How to calculate the tax before you buy

You need the manufacture date, engine capacity, fuel type and CIF value in US dollars (price plus freight and insurance). Apply the formula above and convert at GRA's customs rate, G$208.50 per US dollar from October 1, 2026. Then check the figure with a licensed customhouse broker.

GRA's own Vehicle Import Calculator, covering popular models, is in its Padna mobile app (launched January 28, 2025), which uses a GRA eServices login. On October 26, 2026, the calculator link on GRA's website led to a "temporarily unavailable" page. Check that any calculator reflects the February 16, 2026 changes.

When freight is unusually high, GRA's freight relief limits the freight counted for taxes to pre-pandemic benchmarks, such as US$3,100 for a 20-foot container from Japan, provided the invoice shows the FOB price.

Worked example (illustration)

Assume a gasoline car, not a hybrid, imported by a private buyer with a CIF value of US$15,000 (say, a US$13,000 car plus US$2,000 freight and insurance; assumptions, not quotes), at GRA's rate of G$208.50 per US dollar effective October 1, 2026:

EngineFour years and older (made before 2022)Under four years (made 2022 or later)
1,500 ccG$800,000 flat (about US$3,840)Duty US$5,250 = G$1,094,625
2,000 ccUS$12,950 = G$2,700,075US$12,274.50 = G$2,559,233
2,500 ccUS$33,450 = G$6,974,325US$37,069.50 = G$7,728,991

Our calculation from GRA's formulas: taxes only, before broker, port and registration costs. Older 2,000 cc car: (US$15,000 + US$6,500) × 30% + US$6,500. Newer one: duty 45% of US$15,000 = US$6,750; excise 10% of US$21,750 = US$2,175; VAT 14% of US$23,925 = US$3,349.50.

By our calculation, a newer car up to 1,500 cc pays less than the flat G$800,000 only while its CIF value is below about US$10,960. A newer 1.8-liter hybrid with the same CIF would pay only the 45% duty, US$6,750. For Japan-side prices, see our auction price guide.

Inspection, clearance and registration

  • Inspection in Japan: GRA named ATJ in January 2025 as the first approved agency, saying others would be announced once approved; its later notices still name only ATJ. Without the certificate, GRA may not process the declaration or release the car.
  • Valuation code: GRA's valuation module identifies each model by a tariff specification code (TSC). Check its TSC Vehicle Finder; if your model has no code, email the bill of lading, invoice, registration or title and export certificate to GRA at least a week before the ship arrives.
  • Customs clearance: a licensed customhouse broker files the declaration in ASYCUDA World with the bill of lading, invoice, your Taxpayer Identification Number (TIN) and the inspection certificate.
  • Registration: at GRA's Licence Revenue Office, with the customs and tax papers, ID and an official English translation of the Japanese registration cancellation. Officers check engine and chassis numbers, window tint and the taxes paid: at the point of clearance for cars up to 1,500 cc, at a GRA office for larger ones. Registration costs G$1,500 for a car.

Shipping from Japan to Georgetown

Japan shipped 27,293 used vehicles to Guyana in 2025 (up 18.1%) and 19,515 in January–August 2026 (up 16.2%). On BE FORWARD's Caribbean schedule updated October 22, 2026, Höegh Autoliners sailings from Kobe and Kawasaki are due in Georgetown 34–45 days after departure, after calling at Kingston. One exporter quotes 6–9 weeks, often with transshipment in the Caribbean or Panama. In May 2026 the Höegh Pacific unloaded about 800 vehicles from Asia at Georgetown's GNSC wharf, the largest Ro-Ro call in Guyana so far, according to its local agent.

Allow two to three months from purchase to registration (our estimate): one to three weeks in Japan, five to seven weeks at sea and one to two weeks for clearance and registration. Our shipping guide explains how Ro-Ro freight is priced.

Frequently asked questions

What is Guyana's used vehicle import policy in 2026?

Any age may be imported; the tax depends on whether the car is four years old by January 1 of the import year, and used cars need an ATJ inspection certificate.

How are taxes calculated for cars under 4 years versus older cars?

Under four years: duty, excise and VAT, layered on the CIF value. Four years and older: one excise tax, flat up to 1,500 cc and a CIF-based formula above.

Is there an age limit?

No. The eight-year restriction was lifted with effect from October 1, 2020.

Which taxes apply, and is there an environmental tax?

Customs duty, excise tax and VAT. Guyana's environmental levy, G$10 per non-returnable beverage container, does not apply to cars. Returning nationals and some public officers have separate concessions.

How do I calculate the tax before buying?

Apply GRA's formula to the CIF value, convert at GRA's customs rate and check with a broker or the Padna app.

How long does shipping from Japan to Georgetown take?

About five to seven weeks at sea, and two to three months from purchase to registration.

Buying a car in Japan for Guyana? Tell us the model, year and budget: we search Japanese dealers and auctions, itemize the Japan-side costs before you decide and arrange export to Georgetown. Asking is free and without obligation. Find my car · Guyana import guide

This article is general information, not legal or tax advice. Rates and procedures change; confirm them with the Guyana Revenue Authority or a licensed customhouse broker before you buy.

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