Permit for Immediate

Delivery (PID)

















Your Partner in Development





























Prepared by:
Tax Advisory Services
(Communication & Tax Advisory
Services Division).

NB: This brochure is not a substitute for the law. The
law shall prevail incase of any inadvertent conflict.
























For further information please contact:
Tax Advisory Services Unit,
Communication & Tax Advisory Services Division
(Formerly VAT Building)
210 E Charlotte & Albert Streets
Tel #: 227-7567, 227-7672 or 227-3696
or visit our website at www.revenuegy.org

Introduction

This brochure is designed as part of the GRAs con-
tinued effort to sensitize the general public on vari-
ous issues relating to the organizations activities,
more so, to provide guidance on the use of the Per-
mit for Immediate Delivery (PID) prior to goods
being entered into Guyana.

Regulation 50 (2) of the Customs Act, Chapter 82:01
states that, a permit for immediate delivery prior
to goods being entered may be issued by the
Commissioner-General for perishable goods and
any other goods for which delivery can be per-
mitted without any risk to the collection of any
duty and other monies payable upon the goods
when immediate release of such goods is neces-
sary to avoid unusual loss or inconvenience to
the importer or to the carrier bringing the goods
to the port, or to utilize more effectively the Cus-
toms personnel or to eliminate or reduce con-
gestion on wharves, at airports or other places.

Therefore, the Commissioner-General may utilize
the PID facility to avoid loss or inconvenience to the
importer of perishable goods or to reduce conges-
tion on wharves, airports or other places; however,
the applicable revenue payable on such goods must
not be jeopardized.







Further, Section 50 (1) of the Customs Act, Chapter 82:01
states that, no goods shall be discharged from an air-
craft or from any ship without the permission of an
authorized Customs Officer, and no goods deposited
on importation in a Transit shed or a customs area
shall be removed therefrom until the authorized Cus-
toms Officer has approved delivery in writing on the
relative delivery order.

The Commissioner-General may issue a PID prior
to goods being entered into Guyana; however the
authority to approve and issue a PID has been dele-
gated to the Deputy Head, Customs & Trade Ad-
ministration only.

First time applicants, who wish to use this facility are
required to submit a written application to the Head,
Customs & Trade Administration detailing their:
name, address, nature of the business, copies of
all relevant documents setting forth adequate
description of the goods, quantities to be cleared
through PID and reason(s) for requesting the use
of the PID facility.

A bond which will cover duties and taxes payable is
determined by the Head, Customs & Trade Admini-
stration. The importer will then be required to lodge
the bond as security for the duties and tax payable on
imports.
Further, it is the importers responsibility to en-
sure that goods released are entered within ten
(10) days from the date of the PID of such goods.
Hence, to have the goods entered the importer
will be required to submit the following documents:
an invoice, bill of lading, airway bill or other
satisfactory document to the proper officer for
immediate delivery of goods prior to the goods
being entered and pay any applicable taxes to
the Customs & Trade Administration of the GRA.

Failure to enter goods within the required ten (10)
days period will result in the payment of interest on
any applicable taxes.

The Commissioner-General may refuse to allow
immediate delivery of goods to an importer if he
has on another occasion violated the provisions
of this regulation or has failed to pay amounts
due under customs bills issued to him.

Thus, failure to comply with the regulations may
result in defaulting importers being blacklisted
and may not be issued with any further use of the
facility until all relevant documents are submitted.