Environmental levy on local, imported non-returnable bottles effective Feb 1 – GRA


An Environmental Levy of $10 will be applied to all non-returnable bottles of alcoholic or non-alcoholic beverages or water, from February 1, 2017, a media release from the Guyana Revenue Authority (GRA) stated earlier today.

According to the GRA, the levy which accords with amendments to Section 7A(1) of the Customs Act Ch 82:01 will be applicable to non-returnable units imported, locally manufactured or produced in Guyana.

Section 7A (1) of the Customs Act Ch 82:01 states, Notwithstanding anything in this Act or in any other written law, there shall be raised, levied and collected a levy in this section referred to as an environmental levy, at a rate of ten dollars on every non returnable unit of metal, plastic or glass container of any alcoholic or non-alcoholic beverage or water, whether imported, locally manufactured or produced in Guyana.

The levy also applies to the aforementioned products whether they are imported and not warehoused or imported and removed from a warehouse, factory, bond or other place of storage. Exports on the other hand are exempt from environmental levy.

In accordance with Section 7A (3) of the Customs Act Ch 82:01, The Commissioner-General shall determine the requirements of the application and collection of this levy, except that no environmental levy shall be paid on goods which are exported.

The Environmental Levy is in keeping with government’s broad agenda to promote a green economy and protect the environment, the statement noted.





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