Guyana

GRA's paper baggage declaration for travellers, Form C.14. The form's own small-print authority line cites Customs reg. 84; the '103' in the GRA PDF's typeset header band and the '90' printed at the top of the upper embedded strip are Laws of Guyana book-page folio numbers, not regulation numbers (the C14A scan's text-readable header likewise carries folio 259). Under reg. 84 of GRA's consolidated Customs Regulations (rev. 29 Jan 2021), the owner of baggage brought into a customs area must immediately attend upon the proper officer, answer questions, make such written declarations relating to the baggage as the officer requires, pay any duty payable and remove the baggage. The top of the form directs each arriving/departing passenger or head of family to fill in the following information, and states that only one written declaration per family is required. Fields on the scanned form: name; names of family members travelling; date of birth; passport number; Guyana address; citizenship of Guyana (yes/no); permanent residence in Guyana (yes/no, with expected length of stay if no); purpose of trip (business/pleasure); whether bringing fruits, meats, food, soils, birds, snails, other live animals or farm products; total value in G$ of all goods purchased or acquired abroad and being brought to Guyana (visitors report value of gifts only); a 'FOR OFFICIAL PURPOSES' customs valuation table (price; customs valuation; duty; C/tax; others; total amount payable); and the passenger's signature. The instruction block printed at the foot of the same single page ('INSTRUCTION ON COMPLETING THIS FORM') says both of the following: an oral declaration may be made by the incoming passengers provided the total price of the articles declared does not exceed the Guyana-dollar equivalent of US$100.00; and if the value exceeds US$100.00 then the incoming passengers must list in writing on the form all articles and repairs acquired and done abroad — this is a declaration-mode threshold for incoming passengers, not a duty-free allowance. The form does not state on its face how the oral route interacts with the fill-in direction at the top (whether an incoming passenger at or below US$100 is relieved of completing the rest of the form); that practice point remains unresolved. Duty relief for accompanied baggage is set by reg. 86: articles duly declared by an adult passenger for his own personal use are admitted without payment of duty — manufactured tobacco not exceeding 250 g, cigarettes not exceeding 200, cigars not exceeding 50 or cigarillos not exceeding 100; potable spirits not exceeding one litre in the aggregate; wine not exceeding 758 millilitres; perfume not exceeding 250 ml and toilet water not exceeding 250 ml; and other dutiable articles if the total duty thereon does not exceed US $200 (a cap on the duty payable, not on the goods' value; where a specified quantity is exceeded, duty is payable on the whole quantity of that article). Separately, and under a different tax: goods imported for non-commercial purposes and contained in a passenger's baggage (or in gift parcels sent by air, sea or parcel post) with CIF value not exceeding the Guyana-dollar equivalent of US$200.00 are exempt from VAT under the VAT Act exempt list, subject to Annex I of Part I of the First Schedule to the Customs Act — that VAT rule is not a C14 field and not a general customs duty-free value. GRA's current forms index and download page provide C14 as a paper-form download; no online traveller declaration channel was found in the sources read (non-existence not established).

A separate GRA paper form for outgoing passengers, Form C.14A, headed '(FORM C.14A-CUSTOMS) ... reg. 75(1)'. It is not the general baggage declaration (that is the C14) and corresponds to a different traveller submission action at departure: the passenger declares that he or she (or the child, with delete-wherever-applicable wording) is taking out of Guyana, on the person and/or in baggage, jewellery and other articles consisting wholly or partly of precious or semi-precious stone, precious metal, rolled precious metal or pearl — excluding any engagement ring, marriage ring and watch — of a value not exceeding $____ (the figure being written in by the declarant). Signature of the passenger, or of the parent or guardian of a passenger under 14 years of age; 'Notes to Passengers' are printed overleaf. The GRA PDF is a scanned Laws of Guyana book page (L.R.O. 1/2012, folio 259). Provided as a paper download; no fee stated; no online channel found in the sources read (non-existence not established).

Travellers carrying foreign currency amounting to more than US$10,000, or its equivalent in any other currency, into or out of Guyana must complete a Declaration of International Transportation of Currency; the GRA receives the forms and reports them to the Financial Intelligence Unit as foreign currency declaration reports (FIU guidance, Issue No. 6, dated 30 November 2022; page live at 2026-09-28 retrieval). The forms are available at all international airports (Cheddi Jagan International Airport – Timehri; Eugene Francis Correia International Airport – Ogle) and border/ferry crossings (Border Crossing – Guyana/Lethem; Ferry Crossing – Guyana/Suriname). Failure to declare as required under s.36 of the AML/CFT Act or s.6 of the Foreign Exchange (Miscellaneous Provisions) Act Cap. 86:01, and knowingly making an untrue declaration under s.6(5) of that Act, are offences; penalties upon conviction may include a fine of two hundred and fifty thousand dollars (Guyana dollars), imprisonment for six months, and forfeiture of the currency in respect of which no declaration was made — these are criminal penalties, not a charge for filing. The threshold is strictly more than US$10,000 (exactly US$10,000 is outside this guidance's requirement).