Nelum

51. Refund of duties overpaid. LAWS OF GUYANA Customs Cap. 82:01 5 PART III ARRIVAL AND REPORT OF AIRCRAFT AND SHIPS, LANDING OF PASSENGERS AND UNLOADING, REMOVAL AND DELIVERY OF GOODS SECTION

53 — Comptroller may direct mooring and discharge

53. Comptroller may direct mooring and discharge.

54 — Officer may board aircraft or ship

54. Officer may board aircraft or ship.

55 — Officer may open if access not free

55. Officer may open if access not free.

56 — Penalty for interfering with seal, etc., or failing to unload goods

56. Penalty for interfering with seal, etc., or failing to unload goods if required.

57 — Goods unlawfully discharged

57. Goods unlawfully discharged.

59 — Special authority may be required before search

59. Special authority may be required before search.

62 — General regulations for small craft

62. General regulations for small craft.

63 — Penalty for infringement of regulations re small craft

63. Penalty for infringement of regulations re small craft.

66 — Report of aircraft or ship

66. Report of aircraft or ship.

67 — Certain goods to be reported separately

67. Certain goods to be reported separately.

68 — Steamship to report certain goods before breaking bulk

68. Steamship to report certain goods before breaking bulk.

69 — Penalty for not making due report

69. Penalty for not making due report.

70 — Penalty for not accounting for package reported

70. Penalty for not accounting for package reported.

71 — Packages surrendered by master or agent into the custody of

71. Packages surrendered by master or agent into the custody of another person.

73 — Master to answer questions

73. Master to answer questions.

74 — Penalty for wrongly breaking bulk

74. Penalty for wrongly breaking bulk.

75 — Master to deliver previous clearance

75. Master to deliver previous clearance.

76 — Aircraft or ship abandoned may be seized

76. Aircraft or ship abandoned may be seized.

77 — Report when discharging at more than one port

77. Report when discharging at more than one port.

78 — Unloading, entry, removal and delivery of goods

78. Unloading, entry, removal and delivery of goods.

81 — Delivery of bullion, currency notes and coin

81. Delivery of bullion, currency notes and coin. L.R.O. 3/1998 LAWS OF GUYANA 6 Cap. 82:01 Customs SECTION

82 — Entry in absence of documents

82. Entry in absence of documents.

83 — Entry provisional: disposal of deposit

83. Entry provisional: disposal of deposit.

84 — Goods not entered after declaration

84. Goods not entered after declaration.

85 — Power to waive production of documents

85. Power to waive production of documents.

87 — Goods deemed to be in a State warehouse

87. Goods deemed to be in a State warehouse.

88 — Goods not entered or delivered to be deposited in a State ware

88. Goods not entered or delivered to be deposited in a State ware- house.

89 — Goods deposited in a State warehouse may be sold

89. Goods deposited in a State warehouse may be sold.

90 — Freight on goods deposited in a State warehouse

90. Freight on goods deposited in a State warehouse.

91 — Goods deposited in a State warehouse may be examined

91. Goods deposited in a State warehouse may be examined.

92 — Goods may be entered by shipowners, etc

92. Goods may be entered by shipowners, etc.

94 — Aircraft or ship may be detained till goods landed

94. Aircraft or ship may be detained till goods landed.

95 — Restrictions as to passengers and other persons

95. Restrictions as to passengers and other persons. PART IV WAREHOUSED GOODS AND GOODS DEPOSITED IN A CUSTOMS AREA

97 — The State not liable for loss in warehouses or customs areas

97. The State not liable for loss in warehouses or customs areas.

98 — Private warehouses and customs areas

98. Private warehouses and customs areas.

99 — Warehouse-keeper, etc., not to enter warehouse without per

99. Warehouse-keeper, etc., not to enter warehouse without per- mission.

100 — Warehouse-keeper, etc., to provide facilities

100. Warehouse-keeper, etc., to provide facilities.

101 — Revocation of order approving warehouse

101. Revocation of order approving warehouse.

102 — Disposal of goods on revocation

102. Disposal of goods on revocation.

103 — Procedure as to warehousing

103. Procedure as to warehousing.

104 — Goods to be warehoused in packages in which imported, and may

104. Goods to be warehoused in packages in which imported, and may be required to be marked.

105 — Penalty for interfering with storage of goods in a private ware

105. Penalty for interfering with storage of goods in a private ware- house.

106 — Stowage of goods in private warehouse or customs area

106. Stowage of goods in private warehouse or customs area.

107 — Warehouse-keeper neglecting to arrange, stow and maintain

107. Warehouse-keeper neglecting to arrange, stow and maintain goods.

108 — Goods to be produced to officer

108. Goods to be produced to officer.

109 — Penalty for not warehousing, etc

109. Penalty for not warehousing, etc. LAWS OF GUYANA Customs Cap. 82:01 7 SECTION

110 — Penalty for illegally opening warehouse, customs area or transit

110. Penalty for illegally opening warehouse, customs area or transit shed.

111 — Penalty for embezzling warehoused goods, etc

111. Penalty for embezzling warehoused goods, etc.

112 — Proper officer may do reasonable acts to warehoused goods

112. Proper officer may do reasonable acts to warehoused goods.

113 — Importer or owner to pay cost of action taken under section 113

113. Importer or owner to pay cost of action taken under section 113.

114 — Removal of warehoused goods to another warehouse

114. Removal of warehoused goods to another warehouse.

116 — Goods removed subject to warehouse regulations

116. Goods removed subject to warehouse regulations.

117 — Goods removed may be entered for use in Guyana or for expor

117. Goods removed may be entered for use in Guyana or for expor- tation.

118 — Removal, etc., to be subject to certain conditions

118. Removal, etc., to be subject to certain conditions.

119 — Comptroller may remove goods warehoused in a Government

119. Comptroller may remove goods warehoused in a Government warehouse.

122 — Disposal of goods not re-warehoused

122. Disposal of goods not re-warehoused.

123 — Warehoused goods entered or sold must be removed within 14

123. Warehoused goods entered or sold must be removed within 14 days.

124 — Delivery in special circumstances

124. Delivery in special circumstances.

126 — Duty to be paid according to original account

126. Duty to be paid according to original account.

127 — Goods entered for exportation or use as aircraft’s or ships’ stores

127. Goods entered for exportation or use as aircraft’s or ships’ stores exempt from duty. PART V LOADING AND EXPORTATION OF GOODS

128 — Certain ships to be entered outwards

128. Certain ships to be entered outwards.

130 — Licence to unload or load at a sufferance wharf

130. Licence to unload or load at a sufferance wharf.

131 — Conditions to be observed

131. Conditions to be observed.

132 — Delivery of licence after unloading or loading

132. Delivery of licence after unloading or loading.

134 — Penalty for breach of sections 129 to 134

134. Penalty for breach of sections 129 to 134.

136 — Non-application to aircraft

136. Non-application to aircraft. L.R.O. 3/1998 LAWS OF GUYANA 8 Cap. 82:01 Customs SECTION

137 — Loading of goods for exportation or carriage coastwise by ships

137. Loading of goods for exportation or carriage coastwise by ships other than steamships.

138 — Restriction on exportation of certain goods

138. Restriction on exportation of certain goods.

140 — General provisions as to loading and exportation of goods

140. General provisions as to loading and exportation of goods.

141 — Comptroller may relax conditions of shipment

141. Comptroller may relax conditions of shipment.

142 — Vessels loading goods into ship to proceed direct and may be

142. Vessels loading goods into ship to proceed direct and may be required to be licensed.

143 — Permission required to discharge goods loaded

143. Permission required to discharge goods loaded.

144 — Penalty for breach of sections 141 to 144

144. Penalty for breach of sections 141 to 144.

145 — Penalty for attempting to ship prohibited or restricted goods

145. Penalty for attempting to ship prohibited or restricted goods.

146 — Bond to be given in certain cases

146. Bond to be given in certain cases.

147 — Master may be required to sign for goods

147. Master may be required to sign for goods.

148 — Offences relating to bonded goods

148. Offences relating to bonded goods.

149 — Penalty for not exporting bonded goods

149. Penalty for not exporting bonded goods.

150 — Short loading of bonded goods

150. Short loading of bonded goods.

151 — Exporter to notify short loading of non-bonded goods

151. Exporter to notify short loading of non-bonded goods.

152 — Comptroller may allow shipment of stores

152. Comptroller may allow shipment of stores.

153 — Drawback and transshipment goods

153. Drawback and transshipment goods.

154 — Loading of goods other than cargo or stores

154. Loading of goods other than cargo or stores. PART VI DEPARTURE AND CLEARANCE OF AIRCRAFT AND SHIPS

155 — Clearance of aircraft and ships

155. Clearance of aircraft and ships.

156 — Penalty for not clearing

156. Penalty for not clearing.

157 — Master to deliver account of cargo, etc

157. Master to deliver account of cargo, etc.

158 — Penalty for any contravention of section 158

158. Penalty for any contravention of section 158.

159 — Minister may prescribe special conditions as to clearance

159. Minister may prescribe special conditions as to clearance.

161 — Ships with passengers and baggage deemed in ballast

161. Ships with passengers and baggage deemed in ballast.

162 — Clearance to be produced to officer on demand

162. Clearance to be produced to officer on demand.

163 — Goods not contained in account forfeited

163. Goods not contained in account forfeited.

164 — Penalty for failure to produce goods

164. Penalty for failure to produce goods.

165 — Deficiency in stores, etc

165. Deficiency in stores, etc.

166 — Aircraft or ship not bringing to at boarding station or carrying

166. Aircraft or ship not bringing to at boarding station or carrying away officer. LAWS OF GUYANA Customs Cap. 82:01 9 PART VII COASTING TRADE SECTION

168 — Provisions relating to aircraft and ships from places outside

168. Provisions relating to aircraft and ships from places outside Guyana.

169 — Removing unexamined goods coastwise

169. Removing unexamined goods coastwise.

170 — Licence for coasting ship

170. Licence for coasting ship.

171 — Coasting ship to display name and number

171. Coasting ship to display name and number.

172 — Coasting aircraft or ships to take only coastwise cargo

172. Coasting aircraft or ships to take only coastwise cargo.

174 — Special conditions as to certain goods

174. Special conditions as to certain goods.

175 — Coastwise cargo not to be put on board on Sundays, etc

175. Coastwise cargo not to be put on board on Sundays, etc.

176 — Forfeiture of goods prohibited or restricted to be carried coast

176. Forfeiture of goods prohibited or restricted to be carried coast- wise.

177 — Master to keep cargo book

177. Master to keep cargo book.

178 — Master to produce cargo book on demand

178. Master to produce cargo book on demand.

179 — Penalty for failure to keep cargo book correctly

179. Penalty for failure to keep cargo book correctly.

180 — Minister may impose special conditions respecting coasting

180. Minister may impose special conditions respecting coasting trade.

182 — Coastwise passengers, etc

182. Coastwise passengers, etc.

183 — Master to deliver cargo book to officer before departure

183. Master to deliver cargo book to officer before departure.

184 — Procedure where no officer is stationed

184. Procedure where no officer is stationed.

185 — Master to deliver cargo book on arrival

185. Master to deliver cargo book on arrival.

186 — Comptroller may vary procedure

186. Comptroller may vary procedure.

187 — Search of coasting aircraft or ship

187. Search of coasting aircraft or ship.

188 — Coasting aircraft or ship and goods may be entered outwards in

188. Coasting aircraft or ship and goods may be entered outwards in certain cases. PART VIII TRANSIT TRADE AND IMPORTATION AND EXPORTATION OVERLAND

190 — Application of provisions of customs laws to land frontiers and

190. Application of provisions of customs laws to land frontiers and inland waters. L.R.O. 3/1998 LAWS OF GUYANA 10 Cap. 82:01 Customs PART IX IMPORTATION AND EXPORTATION BY POST SECTION

191 — Application of customs laws to importation and exportation by

191. Application of customs laws to importation and exportation by post.

192 — Power to modify such application

192. Power to modify such application.

193 — Goods contained in postal packet contrary to law

193. Goods contained in postal packet contrary to law.

194 — Saving

194. Saving. PART X BONDS AND OTHER SECURITIES

195 — All bonds and other securities entered into valid

195. All bonds and other securities entered into valid.

196 — Surety to be deemed a principal debtor

196. Surety to be deemed a principal debtor.

197 — Validation of existing bonds and other securities

197. Validation of existing bonds and other securities. PART XI PREVENTION OF SMUGGLING

198 — Penalty on persons found on board smuggling aircraft or ships

198. Penalty on persons found on board smuggling aircraft or ships.

199 — Smuggling aircraft and ships forfeited

199. Smuggling aircraft and ships forfeited.

200 — Ship forfeited for offence during chase

200. Ship forfeited for offence during chase.

201 — Penalty for not bringing to

201. Penalty for not bringing to.

202 — Offences by smugglers, etc., against officers

202. Offences by smugglers, etc., against officers.

203 — Penalty for assembling to evade, or having so assembled evading,

203. Penalty for assembling to evade, or having so assembled evading, customs laws.

204 — Penalty for signalling to smuggling aircraft or ship

204. Penalty for signalling to smuggling aircraft or ship.

205 — Penalty for interfering with customs gear

205. Penalty for interfering with customs gear.

206 — Intermeddling with goods found floating

206. Intermeddling with goods found floating.

209 — Officers may stop carriage, etc

209. Officers may stop carriage, etc.

210 — Officer may patrol freely

210. Officer may patrol freely.

211 — Officer may moor or park patrol craft or carriage

211. Officer may moor or park patrol craft or carriage. LAWS OF GUYANA Customs Cap. 82:01 11 PART XII GENERAL SECTION

213 — Penalty for obstructing, rescuing, etc

213. Penalty for obstructing, rescuing, etc.

214 — Penalty in cases of forfeiture

214. Penalty in cases of forfeiture.

215 — Penalty for false declaration, etc

215. Penalty for false declaration, etc.

216 — Penalty for evading customs laws regarding imported or expor

216. Penalty for evading customs laws regarding imported or expor- ted goods.

217 — Penalty in relation to concealed goods, etc

217. Penalty in relation to concealed goods, etc.

218 — Power of Comptroller to purchase goods in certain cases

218. Power of Comptroller to purchase goods in certain cases.

219 — Officer taking unauthorised fees, etc

219. Officer taking unauthorised fees, etc.

220 — Collusive seizure, bribery, etc

220. Collusive seizure, bribery, etc.

221 — Offering goods for sale under pretence that they are smuggled

221. Offering goods for sale under pretence that they are smuggled.

222 — General provisions as to forfeiture

222. General provisions as to forfeiture.

226 — President may restore seizure, etc

226. President may restore seizure, etc.

227 — Comptroller may mitigate penalty

227. Comptroller may mitigate penalty.

232 — Copies of documents to be submitted, if required

232. Copies of documents to be submitted, if required.

235 — Examination and handling of goods

235. Examination and handling of goods.

236 — Re-packing: sampling of goods by owner

236. Re-packing: sampling of goods by owner.

237 — Remission of duty on goods lost, destroyed or abandoned

237. Remission of duty on goods lost, destroyed or abandoned.

239 — Drawback on goods abandoned

239. Drawback on goods abandoned.

240 — Modification of declaration

240. Modification of declaration.

241 — Authority to be produced by person acting for another

241. Authority to be produced by person acting for another.

242 — Witnessing of signatures

242. Witnessing of signatures.

243 — Master to attend before Comptroller if so required

243. Master to attend before Comptroller if so required.

244 — Time of importation, etc., defined

244. Time of importation, etc., defined. L.R.O. 3/1998 LAWS OF GUYANA 12 Cap. 82:01 Customs SECTION

245 — Special packages and covering deemed goods

245. Special packages and covering deemed goods.

248 — Sales under the customs laws

248. Sales under the customs laws.

249 — Value of articles sold by auction

249. Value of articles sold by auction.

250 — Receipts for duties and other payments made on bills of entry

250. Receipts for duties and other payments made on bills of entry. PART XIII LEGAL PROCEEDINGS

251 — Prosecutions for customs offences

251. Prosecutions for customs offences.

252 — Penalty for non-payment of duty and enforcement of payment

252. Penalty for non-payment of duty and enforcement of payment.

253 — Recovery of duty in certain cases

253. Recovery of duty in certain cases.

256 — Order in certain circumstances to prevent defendant from

256. Order in certain circumstances to prevent defendant from leaving Guyana.

257 — Proceedings to be taken within seven years

257. Proceedings to be taken within seven years.

258 — Alternative prison sentence

258. Alternative prison sentence.

259 — Imprisonment for second offence

259. Imprisonment for second offence.

260 — Limitation as to pleading

260. Limitation as to pleading.

264 — Claims to seized goods to be made in name of owner

264. Claims to seized goods to be made in name of owner.

265 — Certificate of probable cause of seizure

265. Certificate of probable cause of seizure. PART XIV PROOF IN PROCEEDINGS

266 — Onus of proof on defendant in certain cases

266. Onus of proof on defendant in certain cases.

267 — Averment in any proceedings under the customs laws

267. Averment in any proceedings under the customs laws.

269 — Valuation of goods for penalty

269. Valuation of goods for penalty.

270 — Copies of documents valid

270. Copies of documents valid. LAWS OF GUYANA Customs Cap. 82:01 13 SECTION

271 — Proof of order of President, etc., or of certificate of Government

271. Proof of order of President, etc., or of certificate of Government chemist.

272 — Certificate of condemnation

272. Certificate of condemnation. PART XV MISCELLANEOUS

273 — Discretionary power to Comptroller in special circumstances

273. Discretionary power to Comptroller in special circumstances.

274 — Power to accept compensation for offences

274. Power to accept compensation for offences.

275 — Effect of Air Navigation Orders in Council

275. Effect of Air Navigation Orders in Council.

276 — Commissioned aircraft or ships

276. Commissioned aircraft or ships.

277 — Comptroller may prescribe forms

277. Comptroller may prescribe forms.

278 — Power to make regulations

278. Power to make regulations.

279 — Existing ports, warehouses, etc., to continue

279. Existing ports, warehouses, etc., to continue. FIRST SCHEDULE —Part 1—General Provisions. Part II—Members of the Caribbean Community. Part III—Exemptions from Import Duties of Customs. Part IV—Exemptions from Export Duties of Customs. SECOND SCHEDULE—Prohibited and Restricted Imports. THIRD SCHEDULE—Prohibited and Restricted Exports. FOURTH SCHEDULE—Caribbean Community Regulations. —Appendix: Basic Materials List. FIFTH SCHEDULE—Value of imported goods. __________ CHAPTER 82:01 1953 Ed. c. 309 CUSTOMS ACT An Act to consolidate and amend the law relating to Customs. 69 of 1952 [31ST DECEMBER 1952]

1 — This Act may be cited as the Customs Act. Short title

1. This Act may be cited as the Customs Act. Short title. L.R.O. 3/1998 LAWS OF GUYANA 14 Cap. 82:01 Customs PART I PRELIMINARY Interpretation. 2. In this Act and in any other Act relating to the Customs— [12 of 1954 29 of 1961 28 of 1967 “agent”, in relation to the master or owner of an aircraft or ship, includes 22 of 1992] any person who notifies the Comptroller in writing that he intends to act as agent, and who or on whose behalf any person authorised by him signs any document required or permitted by the customs laws to be signed byan agent; provided that the owner of any aircraft or ship, if resident or represented in Guyana, shall be deemed to be the agent of the master for all the purposes of the customs laws if no such agent be appointed; “aircraft” includes balloons, kites, gliders, airships and flying machines; “alcohol” means ethyl alcohol; “approved place of unloading” and “approved place of loading” mean respectively any quay, jetty, wharf or other place, including any part of an aerodrome, appointed by the Comptroller by notice in the Gazette to be a place where coastwise or imported goods or goods about to be carried coastwise or exported may be unloaded or loaded; “boarding station” means any station or place appointed by the Minister by notice in the Gazette to be a station or place for aircraft or ships arriving at or departing from any port or place to bring to for the boarding or setting down of officers; “burden” means net registered tonnage, or tonnage calculated in the manner prescribed by law for ascertaining net registered tonnage; “carriage” includes every description of conveyance for the transport by land of human beings or goods; “Comptroller” means the officer for the time being responsible for the collection and management of the Customs; LAWS OF GUYANA Customs Cap. 82:01 15 “customs area” means any place appointed to be a customs area by the Comptroller by notice in writing under his hand; “customs laws” includes this Act and any legislative enactment relating to the customs and any proclamation, rule, regulation, resolution or order made under the authority of any law relating to the customs; “drawback” means a refund of all or part of any duty of customs or excise authorised by law in respect of goods exported or used in any particular manner; “duty” includes any tax or surtax imposed by the customs or excise laws; “entered” in relation to goods imported, warehoused, put on board an aircraft or ship as stores or exported means the acceptance and signature by the proper officer of an entry, specification or shipping bill, and declaration signed by the importer or exporter on the prescribed form in the prescribed manner, together with the payment to the proper officer by the importer or exporter of all rents and charges due to the State in respect of the goods, and, in the case of dutiable goods (except on the entry for warehousing of imported goods), the payment by the importer or exporter to the proper officer of the full duties due thereon, or else, where permitted, the deposit of a sum of moneyor giving of security for the duties as provided by law, or, in the case of goods for which security by bond is required on the exportation, putting on board an aircraft or ship as stores or removal of such goods, the giving of such security; “export” means to take or cause to be taken out of Guyana; “exporter” includes any person by whom any goods (including goods transferred from an importing aircraft or ship) are exported from Guyana or supplied for use as aircraft’s or ships’ stores and also owner, or any person acting on his behalf, and any person who for customs purposes signs any document relating to goods exported or intended for supply as aircraft’s or ships’ stores as aforesaid; “goods” includes all kinds of goods, wares, merchandise and livestock; L.R.O. 3/1998 LAWS OF GUYANA 16 Cap. 82:01 Customs “Government Analyst” includes the Assistant Government Analyst and any scientific officer of the Analyst Department; “Government warehouse” means any building or place under the control of Government and approved by the Comptroller by notice in the Gazette to be a place where goods to be warehoused may be lodged and secured; “Guyana” includes— (a) the islands adjacent to Guyana and forming part thereof; (b) the dependencies of Guyana; (c) all inland waters of Guyana, islands and dependencies, and (d) all territorial waters adjacent to Guyana, islands or dependencies; “import” means to bring or cause to be brought within Guyana; “importer” includes the owner or any other person for the time being possessed of or beneficially interested in any goods at and from the time of the importation thereof until the same are duly delivered out of the charge of the proper officer, and also any person who signs any document relating to any imported goods required by the customs laws to be signed by an importer; “machinery” means a combination of moving parts of mechanical elements which may be put into motion by physical or mechanical force, together with their complementary stationary members; “master” includes the person having or taking the charge or command of any aircraft or ship; “Minister” means Minister responsible for finance; “motor spirit” means any spirit used to drive an internal combustion engine and includes gasolene and other light oils but not diesel and similar oils; LAWS OF GUYANA Customs Cap. 82:01 17 “name” includes the registration mark of an aircraft; “obscuration” means the difference, caused by matter in solution, between the actual strength of spirits and the apparent strength as indicated by the hydrometer; “occupier” includes any person who signs as principal any bond in respect of any building or place used for the deposit of goods for the security thereof or of the duties thereon under the customs laws; “offence against the customs laws” includes any act of any person contrary to the customs laws or any failure of any person to perform an act required by the customs laws to be performed by him; “officer” includes any person employed in the Department of Customs and Excise, all members of the Police Force, and any other person authorised in writing by the Comptroller to be an officer, as well as any person acting in the aid of any officer or any such person; and any person acting in the aid of an officer acting in the execution of his office or duty shall be deemed to be an officer acting in the execution of his office or duty; “owner of goods” includes any person who is for the time being entitled, either as owner or agent for the owner, to the possession of any goods; “over Guyana” means above the area contained within the imaginary lines bounding Guyana; and if any person, goods or thing shall descend or fall or be dropped or thrown from an aircraft within such area, such person, goods or thing shall be deemed to have descended or fallen, or to have been dropped or thrown from an aircraft over Guyana; c.82:24 “port” means any place, whether on the coast or elsewhere, appointed by the Comptroller, by notice published in the Gazette, subject to any conditions or limitations specified in such notice, to be a port for the purposes of the customs laws, and any customs aerodrome, whether within a port or not, shall be deemed to be a port for aircraft; L.R.O. 3/1998 LAWS OF GUYANA 18 Cap. 82:01 Customs “postal packet” includes any letter, postcard, newspaper, book, document, pamphlet, pattern or sample packet, parcel or package, or other article whatsoever transmissible by post; “prescribed”, unless otherwise stated, means prescribed by regulations made under section 275; “private warehouse” means any building or place appointed by the Comptroller by notice in the Gazette to be a private warehouse; “prohibited goods” and “restricted goods” mean respectively any goods the importation or exportation of which is prohibited or restricted by law; “proper officer” means any officer whose right or duty it may be to exact the performance of, or to perform, the act referred to; “settler” means any person not being a resident of Guyana who satisfies the Comptroller within three months of his entry that he intends to take up residence in Guyana for a minimum period of three years; “ship” includes a steamship as hereinafter defined, and any other ship, boat, lighter, or other floating craft of any description, but does not include aircraft; “State warehouse” means any place approved by the Comptroller for the deposit of unentered, unexamined, detained or seized goods or such other goods as are required by the customs laws to be deposited therein for the security thereof or of the duty due thereon; “steamship” means a ship of at least one hundred tons burden propelled by mechanical power; “strength” in relation to any liquor means its alcohol strength computed c. 82:24 in accordance with section 2(2)(c) of the Spirits Act; “sufferance wharf” means any place other than an approved place of loading or unloading at which the Comptroller may, in his discretion, LAWS OF GUYANA Customs Cap. 82:01 19 and under such conditions and in such manner as he may direct, either generally or in any particular case, allow any goods to be loaded or unloaded; “transit shed” means any building in a customs area approved by the Comptroller by notice in the Gazette to be a transit shed; “uncustomed goods” includes goods liable to duty on which the full duties due have not been paid or secured, and any goods, whether liable to duty or not, which are imported or exported or in any way dealt with contrary to the customs laws; “warehoused” means deposited in a Government or private warehouse; “warehouse-keeper” means the owner or occupier of a private warehouse; “waters of Guyana” means any waters other than waters of the Corentyne River, within a space contained within an imaginary line drawn parallel to the shores or outer reefs of Guyana which appear above the surface at low water mark at ordinary spring tides and distant three miles therefrom.

3 — For the purpose of carrying out the provisions of the customs Officers to

3. For the purpose of carrying out the provisions of the customs Officers to laws, all officers shall have the same powers, authorities and privileges have powers as are given by law to members of the Police Force. of members of the Police Force.

4 — Every act, matter or thing required by the customs laws to be What shall be

4. Every act, matter or thing required by the customs laws to be What shall be done or performed by, with, to or before the Comptroller, if done or deemed acts of Comptroller, performed by, with, to or before any officer assigned by the Comptroller etc. for such purpose, shall be deemed to be done or performed by, with, to [4 of 1972] or before the Comptroller; and every person employed on any duty or service relating to the customs by the orders or with the concurrence of the Comptroller (whether previously or subsequently expressed) shall be deemed to be the officer for that duty or service; and every act required by the law at anytime to be done by, with, to or before any particular officer nominated for such purpose, if done by, with, to or before any person appointed by the Comptroller to act for such particular L.R.O. 3/1998 LAWS OF GUYANA 20 Cap. 82:01 Customs officer, shall be deemed to be done by, with, to or before such particular officer; and any act required by the law at any time to be done at any particular place within any port, if done at any place within such port appointed by the Comptroller for such purpose, shall be deemed to be done at the particular place so required by law. Hours of 5. The working days and hours of general attendance of officers attendance. shall be as prescribed. Request by the 6. Every request by any person for a temporary extension of the public for extra hours of general attendance which may be appointed under section 5 or attendance. elsewhere in this Act shall be made in writing on the prescribed form to the proper officer at the port where the extra attendance is desired, and it shall be lawful for the said proper officer in his discretion to grant such request subject to the prescribed regulations and payment of the prescribed fees. PART II DUTIES, PROHIBITIONS, DRAWBACKS AND REFUNDS OF DUTY Customs 7. It shall be lawful for the National Assembly from time to time, by duties. resolution, to impose import or export duties of customs upon any goods whatsoever which may be imported into or exported from Guyana and to revoke, reduce, increase or alter any such duties and to provide for the importation or exportation of any goods without payment of customs duty thereon: Provided that all import or export duties of customs and all First Schedule. exemptions from duties of customs set out in the First Schedule shall continue in force until revoked, reduced, increased or altered in the manner provided in this Act. Environmental 8. (1) Notwithstanding anything in this Act or in any other written tax on every law, there shall be raised, levied and collected a tax in this section unit of non- referred to as an environmental tax, at the rate of ten dollars on every returnable contianer of unit of non-returnable metal, plastic, glass or cardboard container of any imported beverage. LAWS OF GUYANA Customs Cap. 82:01 21 alcoholic or non-alcoholic beverage imported into Guyana and every [3 of 1995] importer of such beverage shall pay such tax to the Comptroller of Customs and Excise at the same time when any customs duties are paid. (2) A person liable under this section to pay tax, who fails to do so, shall be guilty of an offence and shall be liable to a fine of five thousand dollars and in addition, shall pay to the Comptroller of Customs and Excise twice the amount of the tax payable under subsection (1).”

9 — Notwithstanding anything contained in section 7, the Minister Minister may

9. Notwithstanding anything contained in section 7, the Minister Minister may may by order— make interim order. [28 of 1967 (a) revoke, reduce, or increase any import or export duties 4 of 1972 of customs; or 30 of 1975] (b) make additions to or deletions from the First Schedule; or First Schedule. (c) impose new import or export duties of customs, and from the date of publication of such order and until the amendment, revocation or expiry of such order as hereinafter in section 9 provided the duties specified in such order shall be payable in lieu of any duties payable prior thereto and in the event of the revocation or expiry of such order under section 9, the duties payable prior to the date of the order shall be received and shall be payable as if the order had never been made: Provided that— (a) the person who enters any goods in respect of which the duty is revoked by any such order shall deposit with the proper officer the duty payable prior to the date of the order; (b) where any duty is reduced by any such order, the person by whom any goods liable to the reduced duty are entered shall pay the reduced duty and in addition shall deposit with the proper officer the difference between the duty payable prior to the date of the order and the duty payable under the order. L.R.O. 3/1998 LAWS OF GUYANA 22 Cap. 82:01 Customs National 10. (1) Within ten days of the publication in the Gazette of an order Assembly may made under section 8, the Minister shall lodge with the Clerk of the confirm, National Assembly a copy of the order and a notice of motion for the amend or revoke order. confirmation of the order by the Assembly. [4 of 1972] (2) As soon as practicable thereafter, the order shall be laid before the Assembly and the motion moved therein. (3) The National Assembly may confirm the order with or without amendment or may revoke it, and the resolution shall take effect upon its publication in the Gazette. (4) The order shall ipso facto expire if it is not lodged as required by subsection (1). Excess duty to 11. So much of the duties as shall have been paid under the aforesaid be refunded order as may be in excess of the duties payable immediately after the when order amendment, revocation or expiry of such order shall be repaid to the expires. [4 of 1972] persons who paid the same. Refund of 12. So much of any sums which have been deposited in accordance deposit. with the provisos to section 8, as, together with the duty paid, shall be [4 of 1972] equal to the duties payable after the amendment, revocation or expiry of the order, shall be brought to account by the Comptroller as duties of customs, and the balance, if any, shall be refunded to the depositor. Minister may 13. The Minister may, upon application by the importer or exporter remit duties, or otherwise, remit or refund in whole or in part any customs duty rents and payable or paid by any person on any goods imported or exported or any charges. [28 of 1967 rent or charges payable or paid on goods stored in a Government or a 13 of 1982] State warehouse if he is satisfied that it is just and equitable or in the public interest so to do. Preferential 14. (1) Any resolution or order passed or made under section 7, 8 or and General 9 may impose different rates of import duty upon— Tariffs. [1 of 1976] (a) goods which are shown to the satisfaction of the Comptroller to have been— LAWS OF GUYANA Customs Cap. 82:01 23 (i) consigned from a port of a territory set out in Part II of the First Schedule; and First Schedule. (ii) either to have been the produce of or to have been manufactured within a territory set out in Part II of the First Schedule; and (b) goods not shown to the satisfaction of the Comptroller to be goods consigned or produced as in paragraph (a). (2) Duties imposed upon goods consigned or produced as in subsection (1)(a) shall be distinguished in the resolution or order as duties imposed under the Community Tariff, and duties imposed upon goods within the meaning of subsection (1)(b) shall be distinguished as duties imposed under the General Tariff.

15 — Notwithstanding the last preceding section, no goods shall be Regulations

15. Notwithstanding the last preceding section, no goods shall be Regulations. admitted under the Community Tariff unless the importer shall comply [28 of 1967 1 of 1976] with regulations which the Minister is hereby authorised to make in relation thereto.

16 — (1) Notwithstanding anything to the contrary provided by or Caribbean Free

16. (1) Notwithstanding anything to the contrary provided by or Caribbean Free under this Act, import duty imposed on goods of any sort shall not apply Trade in the case of any goods of that sort which are, subject to compliance Association and Caribbean with any prescribed requirements as to the manner of so doing, shown Community. to the satisfaction of the Comptroller, in conformity with the regulations [8 of 1968 set out in the Fourth Schedule, to have been— 30 of 1975 1 of 1976 O. 76/1973 (a) manufactured in, or to have been the produce of, any of 1 of 1978 the Community States; and O. 76 of 1973] (b) consigned to Guyana from a Community State, Fourth Schedule. except the duty is chargeable at a rate expressed to be applicable in such a case, and, notwithstanding anything provided as aforesaid, the duty so chargeable (if any) may be imposed under the appropriate Tariff mentioned in section 13(2) at a rate differing from the rate of duty that is otherwise applicable under such Tariffs in relation to goods of the like sort: L.R.O. 3/1998 LAWS OF GUYANA 24 Cap. 82:01 Customs Provided that in such circumstances or subject to such limitations as may be prescribed— (i) goods of any sort which are shown as aforesaid to have been manufactured or produced and consigned as mentioned in paragraphs (a) and (b) may be treated as not exempted by virtue of the foregoing provisions of this subsection from any import duty on the like sort of goods, whether wholly or to any extent limited by way of the imposition of lesser duty at any rate expressed to be applicable as mentioned in those provisions, if drawback was allowable in connection with anyexportation from any of the Community States of the goods so shown to have been manufactured or produced as aforesaid or of articles used in their manufacture or production and the Comptroller is not satisfied that such drawback has not been or will not be allowed; (ii) there shall, upon demand being made by the Comptroller, be payable on goods admitted by him in pursuance of the foregoing provisions of this subsection, exclusive of paragraph (i) of this proviso, and in respect of which drawback, allowable as aforesaid is allowed after their importation, the full amount of duty which would have been chargeable thereon but for their admission as aforesaid, less the amount of duty (if any) paid pursuant to such admission. (2) For the purposes of complying with any request or requirement, whether it has been directed to the Comptroller or any Government department under arrangements made for the purposes of the Community Treaty or is otherwise incidental to the carrying out thereof, to verify or investigate officially in Guyana any certificate or other evidence relevant to the question whether any goods exported from, or produced or manufactured (directly or indirectly) from goods exported from, Guyana are eligible in any other Community State for a Community rate of duty, the Comptroller may carry out such investigations, and may make to the Government of that other Community State or to the authority therein designated under any LAWS OF GUYANA Customs Cap. 82:01 25 arrangements aforesaid such report, or provide them with such information, as appear to the Comptroller requisite; and the Comptroller may require— (a) the exporter; or (b) any other person appearing to the Comptroller to have been concerned with the goods, or any goods from which, directly or indirectly, they have been produced or manufactured (whether he was concerned with them as respects growth, production, manufacture or in any other way); or (c) any other person appearing to the Comptroller to have been concerned in the giving of the certificate or evidence, to furnish such information in such form and within such time as the Comptroller may specify in the requirement. (3) Any reference in the foregoing subsection to the furnishing of information includes a reference to the production of invoices, bills of lading and other books or documents whatsoever, and to allowing the Comptroller to inspect them and to take copies thereof or extracts therefrom. (4) Any person who without reasonable cause fails to comply with a requirement by the Comptroller under subsection (2) shall, without prejudice to any other liability thereby incurred, be liable to a fine of five hundred dollars. (5) An averment in any process in proceedings under subsection (4) that any requirement to furnish information which has been made by the Comptroller was made for thepurposes specified in subsection (2) shall, until the contrary is proved, be sufficient evidence that the requirement was so made. (6) Any person who in Guyana makes or signs, or causes to be made or signed, any document relating to goods exported or to be exported from Guyana which is untrue in a material particular, being a document made for production in support of a claim that the goods, or any goods produced or manufactured, or to be produced or L.R.O. 3/1998 LAWS OF GUYANA 26 Cap. 82:01 Customs manufactured, from the goods, are eligible in any Community State for a Community rate of duty shall be liable to a fine of two thousand five hundred dollars. (7) In this section— “drawback” includes any prescribed remission or repayment of, or exemption from, duty chargeable on importation into any Community State; “Community” means the Caribbean Community; “Community rate of duty” means a rate of customs duty which is applicable to goods on the basis of their eligibility in that behalf as having been the produce of or manufactured in, and consigned from any of the Community States, and includes an exemption so applicable from customs duty; “Community States” means the Members of the Community specified in Part II of the First Schedule; “the Community Treaty” means the Treaty establishing the Community including the Caribbean Common Market concluded pursuant to paragraph 1(3) of the Georgetown Accord; “the Georgetown Accord” means the Agreement under the style of the Georgetown Accord concluded at the Eighth Conference of Heads of Government of Commonwealth Caribbean Countries on 12th April, 1973, at Georgetown, Guyana, among the Governments of Barbados, Belize, Dominica, Grenada, Guyana, Jamaica, St. Kitts/Nevis/Anguilla, St. Lucia, St. Vincent and Trinidad and Tobago: Provided that, subject to negative resolution of the National Assembly, the Minister may if it appears expedient so to do by reason of any decision taken by the Common Market Council of the Community or any agreement with respect to trade made between all or any of the Members for the time being of the Community, or between all or any of those Members and any other country, make regulations providing that LAWS OF GUYANA Customs Cap. 82:01 27 this section shall have effect with such adaptation or modification of any reference to the Community Treaty, the Community States, or the Community rates of duty as may be specified in the regulations. (8) The provisions of the Fourth Schedule and Part II of the First Fourth Schedule shall have effect subject to any amendment, variation, Schedule. First Schedule. rescindment or replacement of the same by regulations made by the Minister subject to negative resolution of the National Assembly.

17 — All goods deposited in any warehouse without payment of duty Time of entry

17. All goods deposited in any warehouse without payment of duty Time of entry on the first importation thereof, or which may be imported or exported to govern dutypayable. and shall not have been entered for use within Guyana or for exportation as the case may be, shall, upon being entered for use within Guyana or for exportation as the case may be, be subject to such duties as may be due and payable on the like sort of goods under the customs laws in force at the time when the same are entered, save in cases where special provision shall be made to the contrary: Provided that for the purposes of this section, in the case of passengers’ baggage or of goods imported into Guyana by post, for which entry is not required, the time of entry shall be taken to be the time of delivery of such baggage or goods to the passenger or addressee, as the case may be, and, in the case of goods exported from Guyana by post, the time of entry of such goods shall be taken to be the time of posting.

18 — (1) Where by entry, bond, removal of goods or otherwise, any Effect of

18. (1) Where by entry, bond, removal of goods or otherwise, any Effect of obligation has been incurred for the payment of duties of customs, such obligation to pay duty. obligations shall be deemed to be an obligation to pay all duties of [21 of 1971] customs which may become legally payable, or which are made payable or recoverable under the customs laws, and to pay the same as the same become payable. (2) When any duty has been short levied or erroneously Duties short refunded, the person who should have paid the amount short levied, or levied or to whom the refund has erroneously been made, shall pay the amount erroenously refunded. short levied or repay the amount erroneously refunded, on demand being made by the Comptroller and upon failure of that person to comply with the demand, the Comptroller may, in addition to any remedy available under section 253, certify upon any entry, specification or shipping bill L.R.O. 3/1998 LAWS OF GUYANA 28 Cap. 82:01 Customs subsequently presented to a proper officer by that person for acceptance, particulars of the amount so demanded which shall thereupon be payable to the proper officer as if it were an amount due in respect of that entry, specification or shipping bill. Duty on goods 19. (1) Subject to subsection (2), where any goods, whether made or re-imported. produced within Guyana or not, being of a class or description liable to any import duty of customs, are re-imported into and entered for use within Guyana after exportation therefrom, and it is shown to the satisfaction of the Comptroller that any duty of customs or excise chargeable in respect of goods prior to their exportation was duly paid, either prior to exportation or at any subsequent time, and either that no drawback of any such duty was allowed on exportation, or that any drawback so allowed has been repaid to the Comptroller, then— (a) if it is further shown as aforesaid that the goods have not been subjected to any process abroad, or having been so subjected (but without change of their form or character) are goods not liable at the time of re-importation to duty ad valorem, the goods shall be exempt from any further duty when the same are entered for use within Guyana after re- importation, unless the rate of duty of excise or customs, as the case may be, chargeable on goods of the same class or description at the time when the same are entered for use within Guyana after re-importation shall exceed the rate paid on the said goods as a duty of excise or on first importation and entry, as the case may be, in which case such goods shall be chargeable with duty according to the difference between the amount of duty previously paid and duty calculated atthe rate in force at the date when such goods are entered for use within Guyana after re-importation; (b) if the goods at the time when the same are entered for use within Guyana after re-importation are of a class or description liable to an import duty ad valorem, and it is further shown as aforesaid that the goods have been subjected to a process of repair, renovation, or improvement abroad, but that their form or character has not been changed such goods shall be chargeable with the duty as if the amount of the increase in the value of the goods attributable to the LAWS OF GUYANA Customs Cap. 82:01 29 process were the whole value thereof, and, where any sum has been contracted to be paid for the execution of the process, that sum shall be prima facie evidence of that amount, but without prejudice to the powers of the Comptroller under the customs laws as to ascertainment of the value of the goods for the purpose of assessing duty thereon ad valorem: Provided that if the rate of duty of excise or customs, as the case may be, chargeable on goods of the same class or description at the time when the same are entered for use within Guyana after re-importation shall exceed the rate paid on the said goods as a duty of excise or on first importation and entry, as the case may be, then, in such case, in addition to the ad valorem import duty chargeable according to the amount of the increase in the value of the goods attributable to the process, such goods shall be chargeable with additional excise or customs duty calculated in the manner set out in paragraph (a), as if such goods had not been subjected to any process of repair, renovation or improvement abroad. (2) The provisions of subsection (1) shall be conditional on the person exporting goods for subsequent re-importation giving notice in writing and producing such goods for identification at the port or place of shipment to the proper officer, or, in the case of exportation by post, to the proper postal authority, before the exportation of such goods, unless the Comptroller in his discretion shall waive this condition in any case in which in his opinion it may seem unreasonable or impose hardship.

20 — Goods entered for transhipment or in transit through Guyana in Goods entered

20. Goods entered for transhipment or in transit through Guyana in Goods entered accordance with any regulation in that behalf made under the customs for tranship- ment or in laws shall be exempt from the payment of import or export duties. transit exempt from duty.

20 — (1) If any dispute shall arise as to the proper rate or amount of Disputes as to

20. (1) If any dispute shall arise as to the proper rate or amount of Disputes as to duty payable on any goods imported into or exported from Guyana, the duty payable. [12 of 1954] importer, consignee, or exporter, as the case may be, or his agent, shall deposit with the Comptroller the duty demanded by him and the amount so deposited shall be deemed and taken to be the proper duty unless the L.R.O. 3/1998 LAWS OF GUYANA 30 Cap. 82:01 Customs depositor shall within three months after such deposit appeal to the Customs Tariff Tribunal established under section 21 as to the rate or amount of duty. If either the depositor or the Comptroller is dissatisfied with the decision of the Tribunal he may, within one month after such decision, appeal therefrom to the Full Court of the High Court to ascertain the rate or amount of duty payable on the goods. If no proceedings shall be so instituted the decision of the Tribunal shall be final and conclusive. c. 3:04 (2) The provisions of the Summary Jurisdiction (Appeals) Act shall mutatismutandis regulate appeals under this section: Provided that the term “Tribunal” shall be read for the term “magistrate” and the expression “magistrate’s court”, and the expression “Secretary to the Tribunal” shall be read for the term “clerk” in the said Act. Delivery or (3) On payment by the depositor of the deposit required by shipment of subsection (1) and on the passing of a proper entry or shipping bill for the goods. goods, the Comptroller shall permit delivery or shipment thereof, as the case may require. Disposal of (4) Every such deposit shall be paid by the Comptroller into the deposits. Consolidated Fund and, in case no appeal shall be brought or proceedings instituted within the times respectively limited for that purpose, the deposit shall be retained and paid into the Consolidated Fund in the same manner as if it had been originally paid and received as the duty due on such goods; and in case of such proceedings, if it shall be determined that the duty so deposited was not the proper duty, but that a less duty was payable, the difference between the deposit and the duty found to be due, or the whole deposit, as the case may require, shall be returned to the depositor. Customs 22. (1) There shall be established a Customs Tariff Tribunal Tariff (hereinafter referred to as “the Tribunal”) consisting of— Tribunal. [12 of 1954 6 of 1957 (a) a Chairman and a member of the public service to be 28 of 1967 appointed by the Minister; and 6 of 1979] LAWS OF GUYANA Customs Cap. 82:01 31 (b) three other members to be selected in the manner provided in subsection (3) from a panel of six persons (hereinafter referred to as “the panel”) to be appointed by the Minister. (2) The persons appointed under subsection (1) shall hold office at the pleasure of the Minister and shall receive such remuneration as may be decided from time to time by the Minister. (3) The three members of the Tribunal to be appointed under subsection (1)(b) shall, for the hearing of each dispute, be selected from the panel in accordance with an order of rotation of its members for the time being prescribed by the Minister: Provided that if any member so selected shall give written notice to the Chairman of his inability to attend at the time or times fixed for the hearing of such dispute, or if any member shall be disqualified under subsection (4) from membership of the Tribunal for the hearing of such dispute, the member of the panel next in the prescribed order of rotation shall be selected in his place. (4) A member of the panel appointed under subsection (1)(b) shall be disqualified from membership of the Tribunal for the hearing of any dispute in which he is personally interested, or, in the case of a company so interested, if he is directly or indirectly interested in its affairs, or if he is the servant or agent of any such person or company. (5) The Tribunal shall decide all disputes referred to them under section 20 and shall transact such other business as the Minister, from time to time, may assign to them. (6) The Tribunal may regulate its own procedure and shall have power to require and compel persons to attend and give evidence and to produce books, papers and other documents in like manner as in proceedings in a court of summary jurisdiction when acting as a court in exercise of its ordinary jurisdiction. L.R.O. 3/1998 LAWS OF GUYANA 32 Cap. 82:01 Customs Value of goods 23. (1) Wherever the value of goods is required to be declared under for declaration. any provision of this Act, the value shall— [15 of 1970 30 of 1975 5 of 1990] (a) in the case of imported goods, be determined by the Fifth Schedule. Comptroller in accordance with the provisions of the Fifth Schedule and the duty paid accordingly: Provided that where goods are imported under a contract of sale and entered for use in Guyana, duty shall be deemed to have been paid on that value if, before the goods are delivered for such use, duty is tendered and accepted on a declared value based on the contract price; and (b) in the case of exported goods, be determined in the manner from time to time prescribed and the duty paid accordingly. (2) For the purpose of the proviso to subsection (1)(a)— (a) the declared value of any goods is their value as declared by or on behalf of the importer in making entry of the goods for use in Guyana; (b) that value shall be deemed to be based on the contract price if it represents that price properly adjusted to take account of circumstances differentiating the contract from Fifth Schedule. such a contract of sale as is contemplated by the Fifth Schedule. (c) the rate of exchange to be used in determining the equivalent in Guyana dollars of any foreign currency shall be— (i) where the price of the imported goods was or is to be paid for with foreign currency permitted to be bought, or c. 86:01 retained, for that purpose under the Exchange Control Act, the rate of exchange used for the sale of sight drafts, expressed in that foreign currency, by authorised dealers as last notified by the Comptroller in the Gazette before the time when the goods are entered for home use; LAWS OF GUYANA Customs Cap. 82:01 33 (ii) where the price of the imported goods was or to be paid for in any other manner, the rate of exchange last notified by the Comptroller in the Gazette, before the time when the goods are entered for home use, having regard to the rates of exchange used for the sale of the relevant foreign currency by persons holding licences under the Dealers in Foreign Currency (Licensing) Act 1989, and c. 87:01 after consultation with the Governor of the Bank of Guyana. (3) Any notification under subsection (2) (c) shall be published also in anewspaper having circulation in Guyana. (4) In this section “authorised dealer” has the same meaning as in section 2(1) of the Exchange Control Act.

24 — If any goods subject to the payment of specific duty are imported Duty

24. If any goods subject to the payment of specific duty are imported Duty in any package intended for sale, or of a kind usually sold with the goods chargeable on when the same are sold retail, and marked or labelled, or commonly sold, reputed quantity. as containing or commonly reputed to contain, a specific quantity of such goods, then such package shall be deemed to contain not less than such specific quantity.

25 — If any goods subject to the payment of duty according to the Duty calcula

25. If any goods subject to the payment of duty according to the Duty calcula- weight thereof are imported in any package intended for sale, or of a kind ted in gross weight in usually sold with the goods when the same are sold retail, and such certian cases. package is not marked or labelled, or is not in the opinion of the Comptroller commonly sold as containing or commonly reputed to contain a specific quantity of such goods, and the importer is not able to satisfy the Comptroller as to the correct net weight the duty thereon shall be calculated according to the gross weight of such package and its contents.

26 — It shall be lawful for the Minister, by notice in the Gazette, to Minister may

26. It shall be lawful for the Minister, by notice in the Gazette, to Minister may specify, in gallons or fractions of a gallon, standard capacities for fix standard contents for packages containing goods liable to duties according to the liquid packages measurement thereof, in all cases where, in his absolute discretion he containing shall consider that such packages, being of sizes, within limits to be liquids. specified in the notice, are reputed to be, or are sold as packages of [28 of 1967 standard sizes, whether or not any statement of the actual contents is 22 of 1992] L.R.O. 3/1998 LAWS OF GUYANA 34 Cap. 82:01 Customs contained on any label or other attachment to or part of such package, and thereupon all packages having capacities within the limits specified in any such notice shall be deemed to contain the standard capacity specified in the notice in each case: Provided that where any goods contained in any package consists of alcohol, the liquid measurement thereof shall be in litres or fractions of a litre. Duties, etc., to 27. All duties, rates, charges and drawbacks imposed and allowed be proportion- according to any specified quantity, or any specified value, or any ate to quantity particular description of package, shall be deemed to apply in the same or value. proportion to any greater or less quantity or value, or any other description of package, and shall be paid and received in any currency being legal tender in Guyana. Abatement of 28. No claim for any abatement of duty in respect of any goods duty. imported into Guyana shall be allowed on account of damage unless such claim shall be made on the first examination thereof, not unless it shall be proved to the satisfaction of the Comptroller that such damage was sustained before the delivery of the goods out of the control of the customs. Derelict, etc. 29. All goods derelict, jetsam, flotsam and wreck brought or coming goods liable to into Guyana shall at all times be subject to the same duty as goods of the full duty like kind on importation into Guyana are subject, unless it shall be shown unless damaged. to the satisfaction of the Comptroller that such goods are damaged. Damage to be 30. Subject to sections 29, 32 and 33, the damage sustained by any assessed by goods shall be assessed by the Comptroller, who shall allow abatement Comptroller. of the duty in proportion to such damage. No abatement 31. No claim for abatement of duty on account of damage shall be on certain allowed in respect of tobacco, cigars, cigarillos, cigarettes, wine or goods. spirits. LAWS OF GUYANA Customs Cap. 82:01 35

32 — No claim for abatement of duty on account of damage shall be Qualification

32. No claim for abatement of duty on account of damage shall be Qualification allowed in respect of imported goods (not being goods derelict, jetsam, as to abate- ment. flotsam or wreck brought or coming into Guyana) except on proof to the satisfaction of the Comptroller that the carrier or insurer of the goods has made an allowance to the importer in respect of the damage. In any case the abatement shall not exceed such proportion of the duty as the amount of the allowance made bears to the value of the goods undamaged, calculated in accordance with section 22.

33 — No liquor containing more than twenty-four per cent of alcohol Limitations as

33. No liquor containing more than twenty-four per cent of alcohol Limitations as shall be deemed wine; and no liquor containing more than eleven decimal to wine and beer. four per cent of alcohol shall be deemed beer, ale, stout or porter. All [22 of 1992] liquor containing more than twenty-four per cent of alcohol, and all liquor, other than wine, containing more than eleven decimal four per cent of alcohol, shall be deemed spirits.

34 — (1) In ascertaining the strength of any spirit, any obscuration shall Strength of

34. (1) In ascertaining the strength of any spirit, any obscuration shall Strength of be determined and allowed for. spirits. (2) The certificate of the Comptroller or Government Analyst as to the strength of any liquid containing alcohol shall be prima facie evidence of the strength thereof.

35 — If any goods which are ordinarily liable to duty at a given rate are Goods used

35. If any goods which are ordinarily liable to duty at a given rate are Goods used allowed by law to be, and are in fact, entered at a lower rate of duty, or contrary to purpose for free of duty, on any special conditions, or for use of some special which purpose, or because they are the property of or intended for use by some imported. particular person or functionary, and if such conditions are not observed, [28 of 1967 or the goods are at any time within five years of the date of importation 39 of 1974] thereof used for any other than the specified purpose, or being goods entered as aforesaid because they are the property of or intended for use by some particular person or functionary, are sold or transferred to any other person, such goods, unless the full duties thereon or such lesser amount as the Comptroller either generally or in any particular case may decide shall be chargeable, shall have been paid, shall be forfeited, and the importer and any person who shall be knowingly concerned in the use of such goods contrary to such conditions, or for some purpose other than that specified or in any way contrary to this section shall each be liable for each such offence to a fine of one thousand dollars, or treble L.R.O. 3/1998 LAWS OF GUYANA 36 Cap. 82:01 Customs the value of such goods, at the election of the Comptroller unless the full duties on such goods or such lesser amount as aforesaid shall be paid with the prior consent of the Comptroller: Provided that where goods are so entered for the use of any person (including an organisation) entitled to exemption from duty by virtue of the Privileges and Immunities (Diplomatic, Consular and International c. 18:01 Organisations) Act, the reference to the period of five years in the foregoing provisions of this section shall be construed and have effect as a reference to a period of three years, or such shorter period as the Minister may specify by order generally, or in relation to a particular person or class of persons, or in respect of a particular class of goods. Penalty for not 36. The importer of any goods falling within the provisions of section producing 36, shall ondemand, produce them to any officer or otherwise account goods. for them to the satisfaction of the Comptroller within such period of five [28 of 1967 39 of 1974] years aforesaid, and if he shall fail to produce such goods, or otherwise account for the same as aforesaid, he shall be liable to a fine of one thousand dollars or treble the value of such goods, at the election of the Comptroller: Provided that in relation to a person to whom the proviso to section 36 applies the period mentioned in the foregoing provisions of this section shall be construed and have effect as if there had been substituted therefor the period which applies by virtue of that proviso. Goods 37. The proper officer may give permission to any person to import imported for any goods without payment of duty thereon, upon being satisfied that temporary use such goods are so imported for temporary use or purpose only. Such or purpose. permission shall be subject to sections 39 and 40 and to the following conditions: (a) that such goods shall be exported within three months of the date of such permission; and (b) that the person to whom such permission is given shall deposit in the hands of the proper officer the amount of the duty on such goods, or else give security therefor, at the election of the proper officer. LAWS OF GUYANA Customs Cap. 82:01 37

38 — Any goods imported under section 38 are not exported within Disposal of

38. Any goods imported under section 38 are not exported within Disposal of three months of the date of the said permission the deposit in the hands deposit. of the proper officer shall be forfeited, or, if security has been given as aforesaid, then the importer shall pay to the proper officer the full duties on such goods. If such goods are exported as aforesaid such deposit shall be refunded, or the security cancelled: Provided that the proper officer may, in his discretion, and on provision of additional security where he so requires, allow any additional period where he is satisfied that the goods are the bona fide property or bona fide in the use of any person on a temporary visit to Guyana.

39 — The Minister may by notice in the Gazette declare that any goods Certain goods

39. The Minister may by notice in the Gazette declare that any goods Certain goods named by him shall not be imported under section 38 and may also in like may be excepted. manner declare that any goods which are permitted to be imported under [28 of 1967] the said section shall be subject to such proportion of the duty thereon as he shall specify in such notice.

40 — (1) Where any new import duty of customs is imposed, or where Contract

40. (1) Where any new import duty of customs is imposed, or where Contract any import duty of customs is increased, and any goods in respect of prices of imported which the duty is payable are delivered on or after the day on which the goods may be new or increased duty takes effect in pursuance of a contract made adjusted to before that day, the seller of the goods may, in the absence of agreement meet change in to the contrary, recover, as an addition to the contract price, a sum equal duty. to any amount paid by him in respect of the goods on account of the new duty or increase of duty, as the case may be. (2) Where any import duty of customs is repealed or decreased, and any goods affected by the duty are delivered on or after the day on which the duty ceases or the decrease in the duty takes effect in pursuance of a contract made before the day, the purchaser of the goods in theabsence of agreement to the contrary may, if the seller of the goods has had, in respect of those goods, the benefit of the repeal or decrease of the duty, deduct from the contract price a sum equal to the amount of the duty or decrease of duty, as the case may be. L.R.O. 3/1998 LAWS OF GUYANA 38 Cap. 82:01 Customs (3) Where any addition to or reduction from the contract price may be made under this section on account of any new, increased, repealed or reduced duty, such sum as may be agreed upon, or in default of agreement, determined by the Comptroller as representing, in the case of a new or increased duty, any new expenses incurred, and, in the case of a repealed or reduced duty, any expenses saved may be included in the addition to or deduction from the contract price and may be recovered or deducted accordingly. Minister may 41. It shall be lawful for the Minister from time to time, by order, to prohibit prohibit the importation, carriage coastwise or exportation of any goods importation, carriage whatsoever, and any such order may prohibit importation, carriage coastwise or coastwise or exportation until the revocation thereof, or during such exportation. period as may be specified therein, and may either absolutely prohibit [28 of 1967] importation, carriage coastwise or exportation, or may prohibit importation, carriage coastwise or exportation, except on compliance with any conditions which may be specified in the order, or may prohibit importation from or exportation to, or carriage coastwise from or to any particular place named in the order. Goods 42. (l) The goods, the particulars of which are set out in the Second prohibited or Schedule, are prohibited or restricted to be imported as the case may be, restricted to be save as thereby excepted. imported. [28 of 1967] Second (2) The Minister may, from time to time, by order, add or delete Schedule. any goods to or from the said Second Schedule. Goods 43. (l) The goods, the particulars of which are set out in the Third prohibited or Schedule, are prohibited or restricted to be exported as the case may be, restricted to be exported. save as thereby excepted. Third (2) The Minister may, from time to time, by order, add or delete Schedule. any goods to or from the said Third Schedule. Saving as to 44. Goods imported in transit or in transhipment, or as the bona fide goods in stores of any aircraft or ship, shall not be deemed to be goods prohibited transit, in transhipment or restricted to be imported or exported unless such goods are expressly and stores. prohibited or restricted to be imported in transit or in transhipment, or as LAWS OF GUYANA Customs Cap. 82:01 39 aircraft’s or ship’s stores, in any order made under the customs laws or in any Act prohibiting or restricting the importation or exportation of goods: Provided that any goods imported as aforesaid shall be duly re- exported within such time as the Comptroller shall allow.

45 — The provisions of section 42 to 45 shall be additional to the Prohibitions

45. The provisions of section 42 to 45 shall be additional to the Prohibitions provisions of section 139 and to any provisions of any other Act and restric- tions else- prohibiting or restricting the importation, carriage coastwise or where exportation of any goods. provided.

46 — (1) It shall be lawful for the Minister from time to time, by Minister may

46. (1) It shall be lawful for the Minister from time to time, by Minister may regulations, to directon what goods a drawback of the whole or any part direct granting of drawbacks. of the duties paid on the importation thereof may be granted, and the [28 of 1967] conditions under which such drawback shall be allowed. (2) Regulations made under subsection (1) whereby provision is made for granting a drawback of the duties paid otherwise than on the exportation or shipment as stores of any goods shall be subject to affirmative resolution of the National Assembly. (3) Notwithstanding anything hereinbefore contained in this section all drawbacks payable under any former Act shall be paid or allowed under this Act until cancelled by direction of the Minister under this section.

47 — The owner of any goods on which drawback is claimed shall Declaration by

47. The owner of any goods on which drawback is claimed shall Declaration by owners of make and subscribe a declaration on the debenture that the conditions goods exported under which drawback is allowed have been fulfilled, and, in the case of on drawback. goods exported or put on board an aircraft or ship for use as stores, that such goods have been actually exported or put on board for use as stores, as the case may be, and have not been returned and are not intended to be returned to Guyana and that such owner at the time of entry of such goods was and continues to be entitled to the drawback thereon.

48 — Every sum of money which shall be due upon any debenture shall Certification of

48. Every sum of money which shall be due upon any debenture shall Certification of be paid on the proper debenture certified by the Comptroller. debenture. L.R.O. 3/1998 LAWS OF GUYANA 40 Cap. 82:01 Customs Evidence of 49. The Comptroller may require the owner to produce satisfactory landing or evidence of the landing or disposal of any goods before certifying any disposal of debenture. drawback goods. Time limit for 50. No debenture for any drawback shall be paid after the expiration debenture of two years or such further time as the Minister may allow from the date payment. of entry of any goods for drawback, or from the date of the performance of the conditions on which drawback is allowed, as the case may require, or, in the case of goods exported or put on board an aircraft or ship for use as stores, from the date of putting the same on board the exporting or using aircraft or ship. Refund of 51. Any money which shall have been overpaid as duties of customs duties may be refunded at any time on the production to the Comptroller within overpaid. six months of the date of such overpayment of the documents in proof [15 of 1971] thereof. PART III ARRIVAL AND REPORT OF AIRCRAFT AND SHIPS, LANDING OF PASSENGERS AND UNLOADING, REMOVAL AND DELIVERY OF GOODS Procedure on 52. If any aircraft or ship arriving in Guyana— arrival. [12 of 1954] (a) does not come to some port therein, or such other place as may be allowed by the Comptroller in any special circumstances, without touching at any other place in Guyana; or (b) on arriving at any such port or place does not come as quickly up to the properplace of mooring or unloading as the nature of the port or place will admit, without touching at any other place; or (c) in proceeding to such proper place does not bring to at the station appointed by the Comptroller by notice in the Gazette for the boarding of aircraft or ships; or (d) after arriving at such proper place departs therefrom except directly to some other place of mooring or unloading approved by the proper officer, or with the authority of the LAWS OF GUYANA Customs Cap. 82:01 41 proper officer, directly to some other port or to some place allowed by the Comptroller in any special circumstance as aforesaid in Guyana, or directly on any flight or voyage to a place outside Guyana in accordance with the customs laws; or (e) after departing as aforesaid on any flight or voyage to a place outside Guyana brings to within Guyana, unless in accordance with the customs laws, or with the permission of the proper officer, or for some cause which the master shall explain to the satisfaction of the Comptroller, then in every such case the master of such aircraft or ship shall be liable to a fine of one thousand dollars.

53 — The Comptroller, may, subject to any other authority provided by Comptroller

53. The Comptroller, may, subject to any other authority provided by Comptroller law give reasonable directions as to what particular part of any port or may direct other place aircraft or ships shall moor or shall discharge their cargo. mooring and discharge.

54 — Any officer on duty may board any aircraft or ship within Guyana Officer may

54. Any officer on duty may board any aircraft or ship within Guyana Officer may and stay on board for any period, and shall have free access to every board aircraft or ship. part, with power to secure any part by such means as he shall consider necessary, and to examine any goods, and to require any goods to be unloaded, and removed for examination, or for the security thereof, or to unload and remove such goods at the expense of the master or owner, or the agent of either, and to examine any goods in course of being unloaded or removed, or when unloaded or removed, and to lock up, seal, mark or otherwise secure any goods on board such aircraft or ship.

55 — If any officer acting under section 55 finds that there is not free Officer may

55. If any officer acting under section 55 finds that there is not free Officer may access to any place or any box or chest, or if the keys of any such place, open if access box or chest, if locked, are withheld, such officer may open any place, not free. box or chest in any manner; and such officer shall not be liable to any prosecution or action at law for so doing; and if any goods be found concealed on board, they shall be forfeited. L.R.O. 3/1998 LAWS OF GUYANA 42 Cap. 82:01 Customs Penalty for 56. If any officer acting under section 55 places any lock, mark or interfering seal upon any goods or stores on board an aircraft or ship or upon any with seal etc., place or package in which the same may be, and such lock, mark or seal or failing to unload goods if be wilfully opened, altered or broken before due delivery of such goods required. or stores, or within Guyana except with the authority of the proper officer, or if any such goods or stores, be secretly conveyed away, or if any goods or stores, place or package after having been secured by the officer be opened within Guyana, except with the authority of the proper officer, or if any officer shall require any goods to be unloaded and removed for examination or for the security thereof and such goods are not unloaded and removed forthwith as required by the officer, the master of such aircraft or ship shall be liable to a fine of one thousand dollars. Goods 57. If any officer boards any aircraft or ship and finds any goods unlawfully thereon, and after leaving such aircraft or ship, such officer, or any other discharged. officer boards such aircraft or ship, and such or any part of such goods are no longer on board, and the master is unable to give a due account of the lawful discharging of the same, the master of such aircraft or ship shall be liable to a fine of one thousand dollars, or treble the value of such goods, at the election of the Comptroller. Search of 58. If any officer is informed or has reason to suppose that any persons. person on an aircraft or ship, or any person has landed from an aircraft or ship, or any person who the officer may suspect has received any goods from any such person, is carrying or has any uncustomed or prohibited goods about his person, such officer may search such person; and if any such person, upon being questioned by any officer as to whether he has any goods obtained outside Guyana upon his person, or in his possession, or in his baggage, refuses to answer or denies having the same, and any such goods are discovered to be or to have been upon his person, or in his possession, or in his baggage, such goods shall be forfeited. No officer shall be liable to any prosecution or action at law on account of any search made in accordance with this section. Special 59. Before any person is searched he may require to be taken with authority may all reasonable despatch before a magistrate, or the Comptroller, or other be required superior officer, who shall, if he see no reasonable cause for search, before search. discharge such person, but if otherwise, direct that he be searched. LAWS OF GUYANA Customs Cap. 82:01 43

60 — A female shall not be searched except by a female and a male Search of

60. A female shall not be searched except by a female and a male Search of shall not be searched except by a male. female and male. [19 of 1990]

61 — If upon boarding any ship not exceeding one hundred tons burden Control of

61. If upon boarding any ship not exceeding one hundred tons burden Control of any officer finds any goods of which the master is not able to give a small craft. satisfactory account, and if such officer suspects that such goods are being or have been or are intended to be dealt with in any way contrary to the customs laws, he may arrest and detain such master, and take him before a magistrate, and if such master fails to satisfy the magistrate that such goods had not been, were not being, and were not intended to be dealt with contrary to the customs laws, such ship and such goods shall be forfeited, and the master shall be liable to a fine of one thousand dollars.

62 — The Minister may from time to time make general regulations in General

62. The Minister may from time to time make general regulations in General respect of ships not exceeding one hundred tons burden prescribing, with regulations for small craft. reference to the tonnage, build or general description of such ships, the [28 of 1967] limits within which the same may be used or employed, the mode of navigation, the manner in which such ships shall be so used or employed, the number and description of arms and the quantity of ammunition which such ships may carry, and such other terms, particulars, conditions and restrictions as the Minister may think fit.

63 — Every ship which is used or employed contrary to any regulations Penalty for

63. Every ship which is used or employed contrary to any regulations Penalty for made under section 63 shall be forfeited unless the same shall have been infringement of specially licensed by the Comptroller to be so used or employed, as next regulations re small craft. hereinafter provided.

64 — The Comptroller may, if he thinks fit, grant licences in respect of Licences for

64. The Comptroller may, if he thinks fit, grant licences in respect of Licences for any ships not exceeding one hundred tons burden upon such terms and small craft. conditions, and subject to such restrictions and stipulations as in such licences mentioned, notwithstanding any general regulations made asaforesaid, whether the said regulations shall be revoked or not; and if any ship so licensed shall not comply with the conditions imposed by or expressed in any such licence or if such ship shall be found without having such licence on board, such ship shall be forfeited. The Comptroller may revoke, alter or vary any licence granted as aforesaid. L.R.O. 3/1998 LAWS OF GUYANA 44 Cap. 82:01 Customs Accommoda- 65. If the master of any ship on board of which any officer is stationed tion of officer. shall neglect or refuse to provide every such officer with proper and sufficient food and suitable bedding accommodation under the deck to the satisfaction of the Comptroller, he shall be liable to a fine of two hundred dollars. Report of 66. The master of every aircraft or ship, whether laden or in ballast, aircraft or or his agent shall (except as otherwise provided in any regulations made ship. under this Act) within twenty-four hours after arrival from any place outside Guyana at any port, or at any place specially allowed by the Comptroller, make report of such aircraft or ship and its stores and cargo to the Comptroller on the prescribed form in the prescribed manner and giving the prescribed particulars. Certain goods 67. Every report required by section 67 shall show separately any to be reported goods which are in transit or which are to be transferred to another separately. aircraft or ship for re-exportation, and shall state whether there be any goods which are to remain on board for exportation in the same aircraft or ship; and such report shall, except in the case of a steamship as defined in section 2 or except where otherwise specially allowed by the Comptroller, give a particular account of all goods remaining on board for exportation, and shall be made before bulk be broken. Steamship to 68. The master of a steamship shall make a report of the stores of report certain such ship, and of any packages or parcels for which no bill of lading has goods before been issued, before bulk be broken unless the Comptroller shall breaking bulk. otherwise allow. Penalty for not 69. If the master of any aircraft or ship, or his agent, fails to make due making due report, or if any of the particulars contained in such report be false, such report. master, or his agent, shall be liable to a fine of one thousand dollars, and all goods not duly reported shall be forfeited unless the omission is explained to the satisfaction of the Comptroller. Penalty for not 70. If any package or parcel which is on board any ship or aircraft accounting for on arrival in Guyana and which is duly reported (except where remaining package on board for re-exportation or, with the permission of the Comptroller for reported. direct transfer to another aircraft or ship for use as stores or for re- exportation) is not duly unloaded, removed and deposited in a customs LAWS OF GUYANA Customs Cap. 82:01 45 area or other place approved by the Comptroller, the master or his agent shall pay the duty thereon unless he explains the failure to unload, remove and deposit or produce such package or parcel as aforesaid to the satisfaction of the Comptroller.

71 — For the purposes of sections 71, 75 and 79, when the master or Packages

71. For the purposes of sections 71, 75 and 79, when the master or Packages his agent is required by law to surrender any package or parcels into the surrendered by master or agent custody of any other person, the onus placed by sections 71, 75 and 79 into the on such master or his agent and the penalties to which such master or custody of his agent may become liable in respect of such package or parcel after another such surrender shall devolve on the person into whose custody the person. package or parcel was surrendered as aforesaid.

72 — No goods may be imported as aircraft’s or ships’ stores except What is cargo

72. No goods may be imported as aircraft’s or ships’ stores except What is cargo. such as are required for consumption or use by or for the aircraft or ship, its officers, crew and passengers, and any goods not so required (other than the bona fide baggage of passengers) shall for all purposes be deemed to be the cargo of such aircraft or ship.

73 — The master or agent shall— Master to

73. The master or agent shall— Master to answer questions. (a) answer immediately all such questions relating to the aircraft or ship, its cargo, baggage, crew, passengers, and flight or voyage as shall be put to him by the proper officer, and (b) produce all such books and documents in his custody or control relating to the aircraft or ship, its cargo, stores, baggage, crew, passengers and flight or voyage as the proper officer may require, and (c) before any person (unless permitted by the proper officer) disembarks, deliver to the officer who boards such aircraft or ship on arrival at any port or place a list containing the name of each passenger on board such aircraft or ship, and also, if required by such officer, the names of the master, and of each officer and member of the crew, L.R.O. 3/1998 LAWS OF GUYANA 46 Cap. 82:01 Customs and if such list be not correct and complete, unless the inaccuracy or omission is explained to the satisfaction of the Comptroller, or if he does not observe any provisions of this section, the master or his agent shall in respect of every such offence be liable to a fine of one thousand dollars. Penalty for 74. If after arrival within Guyana hatches are opened without the wrongly knowledge and consent of the proper officer or bulk is broken contrary breaking bulk. to section 68 or section 69, or any alteration made in the stowage of the [4 of 1972] cargo of any aircraft or ship so as to facilitate the unloading of any part of such cargo before such aircraft or ship has arrived at her proper place of unloading, or, not being a steamship, or an aircraft or ship specially allowed so to do before report of such aircraft or ship has been made as hereinbefore provided, or if at any time after arrival as aforesaid any goods are staved, destroyed, or thrown overboard, or any package is opened without the knowledge and consent of the proper officer, in every such case the master or his agent shall be liable to a fine of one thousand dollars unless cause be shown to the satisfaction of the Comptroller. Master to 75. The master of every aircraft or ship or his agent shall, if required, deliver deliver to the Comptroller at the time of making report the clearance of previous clearance. such aircraft or ship, if any, from the port or ports from which such aircraft or ship shall have arrived. Aircraft or 76. Any officer may seize any aircraft or ship found abandoned ship aban- within Guyana and such aircraft or ship shall be delivered into the doned may be seized. custody of the Comptroller. Report when 77. Notwithstanding any provisions contained in this Act to the discharging at contrary, it shall be lawful, on the arrival from any place outside Guyana more than one at any port, or at any place in Guyana specially allowed by the port. Comptroller, of any aircraft or ship having on board cargo intended to be delivered at more than one port or place in Guyana, for the master or his agent to make report at the first mentioned port or place of her whole cargo, reporting separately such portion of her cargo as may be intended for the first mentioned port or place and there discharge the same; and after the dischargeof such cargo, and upon being authorised by the proper officer, the master may proceed to any other port or to any other LAWS OF GUYANA Customs Cap. 82:01 47 place in Guyana specially allowed by the Comptroller, where such portion of the cargo as may be intended for such port or place shall be reported by the master or his agent, in like manner as if such master had first arrived at such last mentioned port or place, and the master or agent so reporting any aircraft or ship and all persons concerned in discharging the cargo shall be subject to all the provisions in such respect contained in the customs laws.

78 — (1) Save in accordance with any regulation made under this Act, Unloading,

78. (1) Save in accordance with any regulation made under this Act, Unloading, or with the written permission of the Comptroller— entry, removal and delivery of goods. (a) no goods shall be unloaded from any aircraft or ship arriving from any place outside Guyana unless authority for unloading the same has been given by the proper officer, nor from any ship other than a steamship as defined in section 2 unless such goods shall first have been duly entered; (b) no goods shall be unloaded or removed from any aircraft or ship arriving from any place outside Guyana on public holidays at any time whatsoever, or on any other days except between such hours as may be prescribed, or shall be transferred from any such aircraft or ship into any vessel at such time as will cause such goods to be afloat in such vessel on the said days, or on other days except between the said hours; (c) no goods after having been unloaded from any aircraft or ship arriving from any place outside Guyana into any vessel to be landed shall be transhipped, or removed into any other vessel previously to their being landed and the vessel into which any goods after being unloaded from a ship shall be put, shall, if so required by the Comptroller, be a ship licensed under section 171; and any goods which have been unloaded from any aircraft or ship and put into any vessel to be landed shall be taken directly and without delay to an approved place of unloading or sufferance wharf approved for the purpose within the same port, there to be landed forthwith; (d) no goods (except goods unloaded into a vessel to be landed in accordance with paragraph (c)) shall be unloaded from any aircraft or ship arriving from any place outside Guyana except at an approved place of unloading or L.R.O. 3/1998 LAWS OF GUYANA 48 Cap. 82:01 Customs sufferance wharf approved for the purpose, and all goods when so unloaded, and all goods which shall have been put into a vessel to be landed in accordance with paragraph (c) shall immediately upon being unloaded or landed be conveyed in the care of the proper officer into the customs area, or to a State warehouse if the Comptroller shall so require: Provided that such goods as the proper officer may deem to be unsuited for storage in a transit shed shall be deposited in such place as the proper officer may direct, at the risk and expense of the importer, as if such goods were deemed to be unsuited for storage in a State warehouse under section 86; (e) no goods shall be removed from any part of the customs area or from the State warehouse into which the same shall have been conveyed unless such goods shall first have been duly reported and entered, and authority for the removal ordelivery of the same has been given by the proper officer; (f) goods entered to be warehoused shall be removed by the importer by such ways, in such manner and within such time as the proper officer shall direct to the warehouse for which the same are entered, and delivered into the care of the officer in charge of the warehouse: Provided that, if the Comptroller shall so require, the importer shall first enter into a bond for the warehousing of such goods. (2) This section shall apply only to the cargo of an aircraft or ship. Goods other 79. (1) No goods whatsoever other than cargo duly reported as such than cargo. shall be taken out of any aircraft or ship arriving from any place outside Guyana or delivered to any person aboard such aircraft or ship other than for the consumption or use of the crew or passengers thereof, except under such conditions (which conditions may vary the procedure as to reporting the aircraft or ship as required by this Act) as may be prescribed by regulations made under this Act or as directed by the Comptroller in any particular case. LAWS OF GUYANA Customs Cap. 82:01 49 (2) In this section the expression “goods” includes passengers’ baggage, stores and any goods which may be taken on board any aircraft or ship arriving from any place outside Guyana while such aircraft or ship is within Guyana.

80 — Any goods unloaded, removed or dealt with contrary to section Forfeiture

80. Any goods unloaded, removed or dealt with contrary to section Forfeiture. 79 or 80, or to the terms and conditions contained in any written permission of the Comptroller, shall be forfeited.

81 — Notwithstanding anything hereinbefore contained it shall be Delivery of

81. Notwithstanding anything hereinbefore contained it shall be Delivery of lawful for the proper officer to permit the delivery to the importer of any bullion, currency notes bullion, currency notes or coin, without entry thereof, but if such importer and coin. fails within forty-eight hours after the same is removed from the importing aircraft or ship to deliver to the proper officer a full and true account thereof including its weight and value, he shall incur a penalty of two hundred dollars.

82 — If the importer of any goods is not able to furnish full particulars Entry in

82. If the importer of any goods is not able to furnish full particulars Entry in of such goods for want of any documents or information concerning absence of documents. them (other than documents or information relating to the origin of such goods required by any provision of the custom laws) he shall make and subscribe a declaration in the prescribed form to that effect before the proper officer and the proper officer shall thereupon permit the importer to examine and enter such goods notwithstanding that there shall not be satisfactory documentary evidence regarding the same and may allow delivery of such goods, provided that the proper officer is satisfied that the description of the goods for tariff and statistical purposes is correct and also, in the case of goods liable to duty ad valorem, that the value declared on the entry is approximately correct, and in the case of goods liable to duty according to the weight, measurement or strength thereof, that the weight, measurement or strength declared on the entry is correct.

83 — In the case of goods liable to duty ad valorem the entry made in Entry

83. In the case of goods liable to duty ad valorem the entry made in Entry accordance with section 83 shall be deemed provisional. The amount provisional: disposal of estimated as the duty for the purpose of makingsuch provisional entry, deposit. together with such sum as the proper officer may require, not being less than one-half of the estimated duty, shall be held on deposit, and shall be brought to account as duty unless the importer shall within three months L.R.O. 3/1998 LAWS OF GUYANA 50 Cap. 82:01 Customs or such further period as the proper officer may in any special circumstances allow produce to the proper officer satisfactory evidence of the value, and make final entry of such goods, in which case so much of the sum deposited as shall be necessary shall be brought to account as duty and the balance returned to the person who deposited the same. Goods not 84. If the importer, having made a declaration in accordance with entered after section 83, fails to make entry as therein provided, or if the proper officer declaration. is not satisfied as aforesaid (in which case any entry which shall have been made shall be ipso facto void), the proper officer shall cause the goods referred to in such declaration to be deposited in a State warehouse and dealt with as provided in section 90. Power to 85. Notwithstanding anything hereinbefore contained, if the waive Comptroller is satisfied, whether before or after the deposit in the State production of warehouse under section 85 of any goods liable to duty ad valorem, that documents. it is impossible for the importer to obtain satisfactory documentary evidence of the value of such goods, or if in any case the documentary evidence relating to such goods, though not complete, is in the opinion of the Comptroller sufficient to enable a reliable estimate of the value to be made, it shall be lawful for the Comptroller to permit such goods to be entered according to a value which two officers to be appointed by the Comptroller for the purpose are satisfied is, as nearly as may be estimated, and not less than, the correct value of such goods. Deposit in 86. Where the Comptroller permits any goods to be entered in the certain cases. absence of any document under section 85, it shall be lawful for him to require the person entering the goods to deposit with him such additional sum as he shall require, not exceeding one-half of the duty paid upon such goods. Any sum so deposited shall be forfeited unless the person entering the goods shall produce the required document within three months of the date of entry or unless he explains his failure to the satisfaction of the Comptroller. Goods deemed 87. Where under the customs laws any goods are or may be required to be in State to be deposited in a State warehouse, and for any reason the proper warehouse. officer in his discretion decides that it is undesirable or inconvenient to deposit such goods in a State warehouse, such goods shall for all purposes be deemed to be deposited in a State warehouse as from the LAWS OF GUYANA Customs Cap. 82:01 51 time that the same are required to be deposited in a State warehouse, and shall in addition to the rent and other charges payable under section 89 be chargeable with such expenses for securing, watching, guarding, and of removing the same from the original to some other place of deposit (if the proper officer shall so require) as the proper officer shall deem reasonable, and no officer shall be liable to make good any damage which such goods may sustain by reason or during the time of their being so deposited and dealt with as aforesaid.

88 — (1) If any goods imported in any aircraft or ship remain on board Goods not

88. (1) If any goods imported in any aircraft or ship remain on board Goods not such aircraft or ship, or having been unloaded, are not entered, and entered or delivered to be delivered from the customs area within fourteen days, (exclusive of deposited in a public holidays) from the date of importation or within such further State ware- period as the proper officer may, in any special circumstances allow, house. then such goods shall, if the Comptroller so requires, and subject to [28 of 1967] section 72, be deposited in such State warehouse as the proper officer shalldirect by the agent of such aircraft or ship, or by the proper officer if there is no agent or if the agent shall not act forthwith as herein required. Such goods shall be subject to such rent and other charges as the Minister shall from time to time direct by notice in the Gazette. (2) An agent of an aircraft or ship failing without reasonable cause to comply with any of the provisions of subsection (1) shall be deemed to have committed an offence and for each such offence shall incur a penalty of five hundred dollars. (3) No compensation shall be payable by the State to any importer, owner or consignee of any goods deposited in a State warehouse save when loss or damage occurs as the direct result of the wilful act or negligence of the State or of an officer.

89 — (1) Where under the provisions of this Act any goods are Goods

89. (1) Where under the provisions of this Act any goods are Goods required to be deposited in a State warehouse and such goods are of a deposited in a State ware- perishable nature, then it shall be lawful for the proper officer, house may be notwithstanding such provisions, to sell the same forthwith in such sold. manner as the Comptroller may direct; and if such goods, though not [1 of 1978] perishable, are of a kind not permitted by any law to be deposited in a State warehouse, it shall be lawful for the proper officer, L.R.O. 3/1998 LAWS OF GUYANA 52 Cap. 82:01 Customs notwithstanding such law, to sell the same in such manner as the Comptroller may direct after fourteen days’ notice by publication in the Gazette. (2) Where any goods are deposited in a State warehouse under this Act and the same are not entered for warehousing or delivery from such State warehouse within two months after such deposit or within such further period as the proper officer may direct, and all charges for removal, freight and rent and all other expenses incurred in respect thereof duly paid, such goods shall be advertised in the Gazette and one month after such advertisement shall with all convenient speed be sold by public competition. (3) In all cases where goods are sold under this section, the proceeds shall be applied first in discharge of duties, if any, of the expenses of removal and sale, and of rent and charges due to the State, and then of freight and other charges for which a claim has been made before the date of the sale; and the balance, if any, shall be paid to the owner of the goods on his application for the same, if such application be made within two years from the time of the sale of such goods, but otherwise shall be paid into the Consolidated Fund for the public use. (4) If any goods on being offered for sale as aforesaid cannot be sold for a sum sufficient to pay all duties, expenses, rent and charges, the same may be destroyed, or otherwise disposed of as the Comptroller may direct. Freight on 90. Any officer having the custody of any goods which come into his goods hands under this Act shall refuse delivery thereof from a State deposited in a warehouse until proof be given to his satisfaction that the freight, landing State ware- house. and storage charges due on such goods have been paid. Goods 91. It shall be lawful for the Comptroller to cause any goods required deposited in a to be removed under this Act to a State warehouse to be opened for State ware- examination by any officer, as often as may be required, at the expense house may be examined. of the owner of such goods. LAWS OF GUYANA Customs Cap. 82:01 53

92 — Where the importer of any goods imported in any ship (not being Goods may be

92. Where the importer of any goods imported in any ship (not being Goods may be a steamship as defined in section 2) into Guyana fails to make entry entered by thereof, or having made entry, fails to land the same or to take delivery shipowners, etc. thereof by the times severally hereinafter mentioned, the shipowner or master or the agent of either may make entry of the said goods at the times, in the manner, and subject to the conditions following, that is to say— (a) if a time for the delivery of the goods is expressed in the charter-party, bill of lading or agreement, then at any time after the time so expressed; and (b) if no time for delivery of the goods is expressed in the charter-party, bill of lading or agreement, then at any time after the expiration of seventy-two hours, exclusive of public holidays, after the report of the ship: Provided that if at any time before the goods are landed or unshipped, the importer of the goods is ready and offers to land or take delivery of the same, he shall be allowed to do so, and his entry shall, in such case, be preferred to any entry which may have been made by the shipowner or master, or the agent or either.

93 — The periods of time mentioned in sections 89 and 93 shall be Computation

93. The periods of time mentioned in sections 89 and 93 shall be Computation computed from the time at which the aircraft or ship or goods shall have of time. been released from any quarantine to which they may have been subjected.

94 — Whenever any goods remain on board any importing aircraft or Aircraft or

94. Whenever any goods remain on board any importing aircraft or Aircraft or ship beyond the period of fourteen days after the arrival of such aircraft ship may be detained till or ship, or beyond such further period as the proper officer may allow, goods landed. such aircraft or ship may be detained by the proper officer until all expenses of watching or guarding such goods beyond such fourteen days, or such further time, if any, allowed as aforesaid and of removing the goods or any of them to the State warehouse, in case the officers shall so remove them, be paid; and like charge may be made in respect of any derelict or other aircraft or ship coming, driven, or brought into Guyana under legal process, by stress of weather, or for safety, when L.R.O. 3/1998 LAWS OF GUYANA 54 Cap. 82:01 Customs it is necessary to station any officer in charge, either on board thereof or otherwise, for the protection of the revenue, so long as the officer shall so remain. Restrictions as 95. (1) No person, whether a passenger or not, shall disembark or go to passengers ashore from, or go on board any aircraft or ship that has arrived within and other Guyana save at such times, by such means and by such ways as may persons. be prescribed or otherwise as the Comptroller may allow. (2) The master of any aircraft or ship who permits, allows or suffers any person to leave such aircraft or ship after arrival in Guyana save as permitted under this Act shall be guilty of an offence and the master or his agent shall be liable to a fine of one thousand dollars. PART IV WAREHOUSED GOODS AND GOODS DEPOSITED IN A CUSTOMS AREA Warehousing. 96. It shall be lawful for the Comptroller, from time to time, by notice in the Gazette, to declare what kind of goods shall or may be warehoused upon first importation without payment of duty thereon; and any such goods while in any warehouse, and all goods whatsoever while in any customs area, shall be subject to such regulations as may be prescribed, and in the case of goods warehoused in a Government warehouse or customs area in the occupation or use of the State to the payment by the owner of such goods, at the prescribed times, of such rent and other charges as the Comptroller shall, from time to time, direct by notice in the Gazette; and if at any time any such rent or other charges are not paid to the proper officer when due and payable on any goods in any such Government warehouse or customs area, such goods, may without prejudice to any other lawful method of recovery, be sold, or otherwise dealt with, and any proceeds applied, as if they were goods which might be sold, or otherwise dealt with, under sections 123 and 124. State not liable 97. (1) No compensation shall be payable by the State to an importer, for loss in owner or consignee of any goods deposited in a Government warehouse warehouses or or in a customs area in the occupation or use of the State save when loss customs areas. or damage occurs as the direct result of the wilful act or negligence of the State or of an officer. LAWS OF GUYANA Customs Cap. 82:01 55 (2) No action shall be brought against the State or any of its officers for loss or damage sustained by goods while in any private warehouse or private customs area or for any wrong or improper delivery of goods therefrom.

98 — No building or place may be used as a private warehouse or, save Private

98. No building or place may be used as a private warehouse or, save Private with the written permission of the Comptroller, as a customs area, until warehouses and customs a bond, in such sum as may from time to time in each case be required areas. by the Comptroller, is given by the warehouse-keeper or by the owner or occupier of the customs area, as the case may be, with one or more sufficient sureties, conditioned on due payment of all duties and the due observance of the customs law.

99 — The owner or occupier of any customs area or a warehouse Warehouse

99. The owner or occupier of any customs area or a warehouse Warehouse keeper shall not by himself or by any person in his employ open or gain keeper, etc., not to enter access to any building in a customs area or transit shed or private warehouse, warehouse except in the presence or with the knowledge and consent without of an officer acting in the execution of his duty. permission.

100 — The owner or occupier of any private warehouse or customs area Warehouse

100. The owner or occupier of any private warehouse or customs area Warehouse or transit shed shall provide such office, sanitary and lavatory keeper, etc., to provide accommodation and weights, scales, measures and other facilities for facilities. examining and taking on account of goods and for securing the same as the Comptroller may require.

101 — The Comptroller for reasonable cause may revoke the Revocation of

101. The Comptroller for reasonable cause may revoke the Revocation of appointment of any private warehouse and on such revocation the duties order approv- ing warehouse. on all goods warehoused therein shall be paid, or the goods shall be exported or removed to another warehouse within such time, not less than three months, as the Comptroller may direct. Notice in writing of such revocation addressed to the warehouse-keeper of the private warehouse and left thereat, shall be deemed to be notice to all persons interested in the goods.

102 — If any goods are not duly exported or removed in conformity with Disposal of

102. If any goods are not duly exported or removed in conformity with Disposal of section 102 such goods shall be taken to a State warehouse by the proper goods on revocation. officer and may be sold, or otherwise dealt with, and any proceeds applied as if the goods were goods which might be sold or otherwise dealtwith under section 90. L.R.O. 3/1998 LAWS OF GUYANA 56 Cap. 82:01 Customs Procedure as 103. Upon the presentation of an entry for goods to be warehoused, to warehous- the proper officer shall, subject to any other direction of the Comptroller, ing. take a particular account of such goods at the approved place of unloading and shall enter in a book prepared for that purpose the name of the importing aircraft or ship, and of the person in whose name such goods are entered, the number of packages, the mark and number of each package, the description of the goods and the name of the warehouse in which the same shall be deposited; and when the same shall have been so deposited with the authority of such officer the warehouse-keeper, in the case of goods warehoused other than in a Government warehouse, shall acknowledge in writing at the foot of the account the receipt of the goods into warehouse, and the proper officer at the warehouse shall certify that the entry and warehousing of the goods is complete; and such goods shall from that time be considered goods duly warehoused. Goods to be 104. (1) All goods warehoused shall be deposited in the packages in warehoused in which they are imported, except such goods as are permitted to be dealt packages in with as provided in section 238, in which case they shall be deposited in which imported, and the packages in which they are contained when the account thereof is may be taken by the proper officer on the completion of the operation. required to be marked. (2) The importer or owner of the goods shall mark such particulars on the packages containing such goods or any of them and in such manner as the Comptroller may direct. Penalty for 105. If in the case of goods warehoused in a private warehouse any interfering alteration shall afterwards be made in the goods or packages so with storage of deposited, or in the packing thereof in the warehouse or in the marks or goods in a private numbers of such packages without the presence and sanction of the warehouse. proper officer or if the same shall be removed from the part of the warehouse in which they were deposited without the knowledge of the proper officer, except for delivery after they have been duly entered, and under the authority of the proper officer, such goods shall be forfeited. Stowage of 106. All goods deposited in any private warehouse or customs area goods in shall be arranged, stowed and maintained to the satisfaction of the private warehouse or Comptroller in such manner that easy access can be had to every customs area. package or parcel thereof. LAWS OF GUYANA Customs Cap. 82:01 57

107 — Where goods are not arranged, stowed and maintained to the Warehouse

107. Where goods are not arranged, stowed and maintained to the Warehouse satisfaction of the Comptroller, the occupier of the private warehouse keeper neglecting to or customs area shall, on receipt of a written notice from the arrange, stow Comptroller, comply with any directions given under the provisions of and maintain section 107 within a period of seven days (public holidays excluded) and goods. if the occupier fails to comply he shall be liable, in respect of every package or parcel not so arranged, stowed and maintained, to a fine of fifty dollars, together with a further fine of ten dollars for each day during which any such package or parcel shall not be so arranged and stowed.

108 — (1) If the occupier of any private warehouse or customs area Goods to be

108. (1) If the occupier of any private warehouse or customs area Goods to be does not produce to any officer on his request any goods deposited in produced to such warehouse or customs area which have not been duly entered or officer. delivered therefrom, the proper officer shall send to the occupier a written notice requiring him within a period of seven days (public holidays excluded) to produce such goodsto the officer, or to account to the satisfaction of the officer for the goods. (2) When the occupier fails within such period to produce the goods to the officer or to account for them to his satisfaction, the occupier shall be liable for every such failure to a fine of fifty dollars in respect of every package or parcel not so produced or accounted for. (3) Notwithstanding anything in this section contained the occupier shall, in every case, pay the duties (in addition to any penalty) due upon every package or parcel not produced or accounted for.

109 — If any goods entered to be warehoused shall not be duly Penalty for not

109. If any goods entered to be warehoused shall not be duly Penalty for not warehoused by the importer in pursuance of such entry, or if any goods warehousing, etc. whatsoever, being duly warehoused or deposited in a customs area shall be in any way concealed in or removed from the warehouse or customs area, or abstracted from any package or transferred from one package to another, or otherwise, for the purpose of illegal mixing, removal or concealment, they shall be forfeited. L.R.O. 3/1998 LAWS OF GUYANA 58 Cap. 82:01 Customs Penalty for 110. If any person clandestinely opens any warehouse or customs illegally area or transit shed, except in the presence of the proper officer acting opening in the execution of his duty, or gains access to the goods therein, he shall warehouse, customs area be liable, for every such offence to a fine of one thousand dollars and if or transit shed. any person not authorised by the warehouse-keeper enters any warehouse or part of a customs area when forbidden by such officer, or refuses to leave any warehouse or any part of a customs area when requested to do so by such officer, he shall be liable to a fine of one hundred dollars. Penalty for 111. (1) If any goods required to be previously entered are unlawfully embezzling taken out of any warehouse or customs area without being duly entered, warehoused the warehouse-keeper or the occupier of any part of a customs area goods, etc. [28 of 1967] where such goods have been deposited shall forthwith pay the duties due upon such goods. (2) Any person who— (a) unlawfully takes out any goods from any warehouse or customs area without such goods having been duly entered, or assists or is concerned therein; or (b) destroys, steals or in any way misappropriates or converts any goods duly warehoused or deposited in a customs area, shall be guilty of an offence and shall be liable, upon conviction on indictment, to imprisonment for two years, and where any such person is an officer and has been prosecuted to conviction, no duty shall be payable in respect of such goods, and any damage sustained by reason of such destruction, theft, misappropriation or conversion shall, with the consent of the Minister, be made good to the importer, consignee or owner. Proper officer 112. The proper officer shall have power at the expense of the owner may do of goods warehoused in a Government warehouse, or deposited in a reasonable acts customs area in the occupation or use of the State, to do all such to warehoused goods. reasonable acts as may by him respectively be deemed necessary for the proper custody and preservation of such goods, and shall have a lien on the said goods for expenses so incurred; butno such acts shall be done LAWS OF GUYANA Customs Cap. 82:01 59 until the expiration of twenty-fours hours after the owner of such goods has been notified that such acts are required, unless the proper officer shall in his discretion decide that immediate action is necessary for the proper custody or preservation of the goods as aforesaid.

113 — The importer or owner of any such goods shall pay any expenses Importer or

113. The importer or owner of any such goods shall pay any expenses Importer or incurred in respect thereof under section 113 at such times and in such owner to pay cost of action manner as the Comptroller shall either generally or in any particular case taken under direct, and if any such expenses be not paid in accordance herewith, section 113. such goods may be sold or otherwise dealt with, and any proceeds applied as if they were goods which might be sold or otherwise dealt with under section 123.

114 — The removal of warehoused goods from a warehouse to any Removal of

114. The removal of warehoused goods from a warehouse to any Removal of other warehouse shall be subject to such regulations as may be warehoused prescribed and to such other conditions as the Comptroller may direct. goods to another warehouse.

115 — On the delivery of any goods for removal as aforesaid, an account Procedure on

115. On the delivery of any goods for removal as aforesaid, an account Procedure on containing the particulars thereof shall be transmitted by the proper delivery. officer of the port or place of removal to the proper officer of the port or place of destination, and the person requiring the removal thereof shall enter into a bond, with such security as the Comptroller shall require, in a sum equal at least to the duty chargeable on such goods, for the due arrival and re-warehousing thereof at the port or place of destination within such time as the proper officer may direct; and such bond shall not be discharged unless such goods shall have been produced to the proper officer and duly re-warehoused at the port or place of destination within the time directed by the proper officer as aforesaid, or unless the full duties of customs shall have been paid thereon as provided in section 118, or unless such goods shall have been otherwise accounted for to the satisfaction of the Comptroller or until the full duties due upon any deficiency of such goods not so accounted for shall have been paid.

116 — Upon the arrival of such goods at the port or place of destination, Goods

116. Upon the arrival of such goods at the port or place of destination, Goods they shall be warehoused in the same manner, and under and subject to removed subject to the same laws, rules and regulations, so far as the same are or can be warehouse made applicable, as on the warehousing of goods on the first importation regulations. thereof except that further entry of the goods shall not be required. L.R.O. 3/1998 LAWS OF GUYANA 60 Cap. 82:01 Customs Goods 117. If, upon the arrival of goods so removed as aforesaid at the port removed may or place of destination, the parties are desirous forthwith to export the be entered for same or to pay duty thereon for use within Guyana, without actually use in Guyana or for lodging the same in the warehouse, the officer at such port or place may exportation. permit the same to be entered and delivered for home use, or to be entered and loaded for exportation, as if such goods had been actually lodged in such warehouse. Removal, etc., 118. If any goods taken from a warehouse for removal or for to be subject exportation or use as aircraft’s or ships’ stores are removed or put on to certain board an aircraft or ship except with the authority or under the care of conditions. the proper officer, and in accordance with any regulations made under this Act and in such manner, by such persons and within such time, and by such roads or ways, as such officer shall permit or direct, such goods shall be forfeited; and if any such goods are illegally removed or carried away prior to being put on board the exporting or removing aircraft, ship or carriage, or from any exporting or removing aircraft, ship or carriage, in or on which the same have been put, the bond given in respect thereof shall be forfeited, and may forthwith be put in suit for the penalty thereof,although the time prescribed in such bond for putting the goods on board the exporting aircraft or ship, or re-warehousing such goods at the place of destination, has not expired; and all such goods may be forfeited. Comptroller 119. Notwithstanding anything hereinbefore contained the Comptrol- may remove ler may, if in his discretion he decides that such action is advisable, goods remove goods at the cost of Government from one Government warehoused in a Government warehouse to another in any manner he may deem reasonable. warehouse. Re-warehous- 120. All warehoused goods shall be entered and delivered either for ing. use within Guyana or as aircraft’s or ships’ stores, or for exportation not later than two years after the day on which the same were warehoused, unless the owner of such goods shall be desirous of re-warehousing the same, in which case the same shall be examined by the proper officer, and the duties due upon any deficiency or difference between the quantity ascertained on warehousing and the quantity found to exist on such examination, together with the necessary expenses attendant thereon, and any charges incurred in respect of the said goods, shall, LAWS OF GUYANA Customs Cap. 82:01 61 subject to such allowances as are by law permitted in respect thereof, be paid to the Comptroller at the rates in force at the time of such examination; and the quantity so found shall be warehoused in the name of the then owner thereof in the same manner as on first warehousing: Provided that no goods shall be re-warehoused under this section unless the proper officer certifies that the goods are in proper condition to be re-warehoused.

121 — If the owner of warehoused goods desires, with the concurrence Re-examina

121. If the owner of warehoused goods desires, with the concurrence Re-examina- of the warehouse-keeper, to re-warehouse the same according to the tion. account taken at the warehousing thereof, without reexamination such re-examination may be dispensed with if the officer is satisfied that the same are still in the warehouse, and that there is no reason to suspect that there is any undue deficiency; but the warehouse-keeper shall be liable to make good the duty on any deficiency not allowed by law which may be discovered in the goods at the time of delivery thereof, or any earlier time.

122 — If any warehoused goods are not duly entered for use within Disposal of

122. If any warehoused goods are not duly entered for use within Disposal of Guyana, or as aircraft’s or ships’ stores, or exported or re-warehoused, goods not re- warehoused. and the duties ascertained to be due on the deficiencies as aforesaid and [1 of 1978] any charges and expenses are not paid at the expiration of two years from the previous entry and warehousing thereof, the same shall be advertised in the Gazette and one month after such advertisement shall with all convenient speed be sold in such manner as the Comptroller may direct, and the proceeds thereof shall be applied to payment of the duties, expenses of the same, and of any rent and charges due to the State, then in discharge of any lien for freight and other charges, and the surplus, if any, shall be paid to the owner of such goods on his application for the same within two years from the time of sale, but otherwise shall be paid into the Consolidated Fund for the public use; and if such goods, on being offered for sale, cannot be sold for a sum to pay all duties, expenses, rent and charges due to the State, then the same may be destroyed or otherwise disposed of as the Comptroller may direct; and the duties due upon any deficiency in any warehoused goods not allowed by law shall be forthwith paid by the owner of such goods. L.R.O. 3/1998 LAWS OF GUYANA 62 Cap. 82:01 Customs Warehoused 123. If any goods remain in any warehouse for a period of fourteen goods entered days after beingentered for use within Guyana, or after being sold under or sold, must be removed the customs laws, they shall be forfeited and disposed of in such manner within 14 as the Comptroller may direct, unless the failure to remove the same is days. explained to the satisfaction of the Comptroller. [1 of 1978] Delivery in 124. The Comptroller may permit any goods to be taken out of any special warehouse or customs area without payment of duty for such purpose circumstances. and for such period as to him may appear expedient, and in such quantities, and under such regulations and restrictions, and with such security by bond for the due return thereof, or the payment of the duties due thereon, as he may direct or require; and if any such goods are dealt with in any way contrary to the terms of such permission or to such regulations or restrictions, the same shall be forfeited. Stores. 125. The Comptroller may permit warehoused goods to be delivered as stores for a ship of not less than thirty tons burden, or an aircraft, in accordance with section 153; and if any goods taken from a warehouse for use as stores are not duly put on board the aircraft or ship for which the same are entered, or otherwise accounted for to the satisfaction of the Comptroller, or shall be dealt with in any way contrary to the customs laws, such goods shall be forfeited. Duty to be 126. The duties to be paid when warehoused goods are entered for use paid according within Guyana shall not be less in amount than would have been payable to original according to the quantity thereof at the time of importation, except as to account. [25 of 1959 the following goods, namely, liquid products of petroleum, tobacco in 15 of 1970] leaf, oil in casks, wine in casks, malt liquor in casks, and spirits in casks, the duties whereon, when cleared from the warehouse for use within Guyana shall be chargeable upon the quantity of such goods ascertained by weight, measure or strength, as the case may be, at the time of actual delivery thereof, unless there is reasonable ground to suppose that any portion of any deficiency has been caused by illegal abstraction: Provided that if at any time any deficiency beyond that which can be accounted for by natural waste or other legitimate cause is found in goods warehoused, or operated on in warehouse, the warehouse keeper or the owner of the goods shall on the written demand of the proper LAWS OF GUYANA Customs Cap. 82:01 63 officer be liable immediately to pay the duty according to the account of the goods as warehoused and, if he fails to pay the duty, shall forfeit double the amount of such duty.Goods entered for exportation or use as aircraft’s or ships’ stores exempt from duty.

127 — Subject to the observance by the exporter of all the provisions of Goods entered

127. Subject to the observance by the exporter of all the provisions of Goods entered the customs laws and the conditions of any bond, no import duty shall be for exportation charged in respect of— or use as aircraft’s or ships’ stores (a) any goods entered under bond for exportation or use as exempt from aircraft’s or ships’ stores, and subsequently proved to the duty. satisfaction of the Comptroller to have been duly exported to and landed at some place outside Guyana, or exported as stores, as the case may be; or (b) any goods remaining on board an importing aircraft or ship for re-exportation or use as stores on the importing aircraft or ship, unless the Comptroller has reasonable grounds to suppose that any deficiency in any such goods, or any part thereof, has arisen from illegal abstraction, in which case duty shall be paid on suchdeficiency by the owner of such goods. PART V LOADING AND EXPORTATION OF GOODS

128 — The master of every ship, other than a steamship, in which any Certain ships

128. The master of every ship, other than a steamship, in which any Certain ships goods are to be exported, or his agent, shall, before any goods be taken to be entered outwards. on board, deliver to the proper officer at the port at which such ship shall have first arrived an entry outwards of such ship, verified by his signature, in the prescribed form, and containing the several particulars indicated in or required thereby, and in such entry outwards the master or his agent shall declare that no imported goods are left on board such ship other than such goods and stores as shall be specified in the entry outwards. L.R.O. 3/1998 LAWS OF GUYANA 64 Cap. 82:01 Customs Rummage 129. The master of every ship to which the provisions of section 129 certificate. apply shall, if required, obtain from the proper officer a certificate of rummage in the prescribed form. If he desires to obtain such certificate before the whole of the inward cargo of the ship has been discharged, he shall remove and stow the inward cargo remaining on board such ship in such manner as such officer shall direct in order to enable him to rummage the ship, and after the ship has been rummaged, shall stow the inward cargo remaining on board separately and keep it separated to the satisfaction of the proper officer from any coastwise or any outward cargo that may subsequently be put into such ship. Licence to 130. Before any goods are unloaded from or loaded into an aircraft or unload or load ship at a sufferance wharf the master of such aircraft or ship shall at a sufferance furnish the Comptroller with particulars on the prescribed form of the wharf. goods to be so unloaded or loaded, as the case may be, and this form when signed by the proper officer shall be the licence for such aircraft or ship to proceed to such sufferance wharf. Conditions to 131. The master of an aircraft or ship unloading or loading goods at a be observed. sufferance wharf shall, if the Comptroller so requires, first enter the goods at the port at which the licence has been issued and shall comply with the conditions of the licence and such other conditions as the Comptroller may impose. Delivery of 132. When unloading or loading at a sufferance wharf has been licence after completed the master or his agent, before the aircraft or ship shall depart unloading or therefrom, shall enter on the licence particulars of the cargo so unloaded loading. or loaded and after signing such account shall deliver the licence to the proper officer. Subsequent 133. After unloading or loading any goods at a sufferance wharf the procedure. master shall, unless the proper officer shall otherwise direct, proceed with his aircraft or ship forthwith to the port at which the licence was issued and shall there comply with all the customs laws as nearly as may be as if such goods had been unloaded or loaded at such port. Penalty for 134. If any goods are taken on board any aircraft or ship at any port breach of contrary to sections 129 and 130 or if any goods are unloaded from or sections 129 to 134. loaded into any aircraft or ship at a sufferance wharf contrary to section LAWS OF GUYANA Customs Cap. 82:01 65 131 to 134 or if any of the requirements of the said sections 129 to 134 arenot observed, the master of such aircraft or ship or his agent shall be liable to a fine of one thousand dollars, unless such contravention is explained to the satisfaction of the Comptroller.

135 — Nothing contained in sections 129 to 134 shall be deemed to Limitation

135. Nothing contained in sections 129 to 134 shall be deemed to Limitation. authorise the loading of goods except from an approved place of loading or a sufferance wharf, unless specially allowed by the Comptroller under section 142.

136 — The Minister may by notice to the Comptroller in writing under Non-applica

136. The Minister may by notice to the Comptroller in writing under Non-applica- his hand direct that any or all of the provisions of sections 131 to 135 tion to aircraft. (inclusive) shall not apply to aircraft either generally or in any particular [28 of 1967] case during any period specified in such notice.

137 — On arrival at any port or place in Guyana of any ship other than Loading of

137. On arrival at any port or place in Guyana of any ship other than Loading of a steamship, about to deliver cargo at more than one port or place in goods for exportation or Guyana, or having on board any goods duly reported for exportation in carriage the same ship, it shall be lawful, subject to any regulation made under this coastwise by Act, or to such conditions as the Comptroller may deem necessary, to ships other allow the entry outwards of such ship, and to permit the loading of goods steamships. for exportation in such ship or for carriage coastwise as provided in section 169, before the whole of the goods imported in such ship are discharged therefrom, the complete separation of such goods from the inward cargo and from any cargo remaining on board for exportation being effected to the satisfaction of the proper officer.

138 — No person shall export or attempt to export any warehoused Restriction on

138. No person shall export or attempt to export any warehoused Restriction on goods, or goods liable to duties of customs transferred from an importing exportation of certain goods. aircraft or ship, or goods entitled to drawback on exportation (not being [9 of 1964 wines, spirits, tobacco, cigars, cigarillos, or cigarettes), nor shall enter or 28 of 1967 attempt to enter any such goods for exportation in any ship of less burden 4 of 1972] than thirty-five tons: Provided that the Comptroller may, on such conditions as he may think fit, permit the exportation of any such goods in any ship of less burden than thirty-five tons or in any aircraft or across any land or riverain frontier of Guyana. L.R.O. 3/1998 LAWS OF GUYANA 66 Cap. 82:01 Customs Penalty. 139. Any person who exports or enters, or attempts to export or enter, any goods contrary to section 139 or places any goods on board a ship of less size than is thereby permitted for exportation shall be liable to a fine of five hundred dollars, and such goods shall be forfeited. General 140. Except as provided in section 142, no goods shall be put on board provisions as any aircraft or ship for exportation or use as stores, or be put into any to loading and vessel to be water-borne, or be water-borne, to be put on board any exportation of goods. aircraft or ship for exportation or use as stores from any port or place in Guyana on public holidays or on any other days except between such hours as may be prescribed, or from any place not being an approved place of loading, or without the authority of the proper officer, or before due entry outwards of the exporting aircraft or ship, if the same is by law required to be entered outwards, or before such goods are duly entered, and no goods having been put into any vessel to be water-borne to any aircraft or ship for exportation or use as stores, shall be put on board the exporting aircraft or ship outside the limits of any port; and it shall be lawful for any officer to open and examine all goods put on board any aircraft or ship or brought to any place in Guyana to be put on board an aircraft or ship for exportation or for use as stores. Comptroller 141. Notwithstanding section 141, the Comptroller may permit any may relax goods to be put on board any aircraft or ship on such days, at such times, conditions of from or at such places, and under such conditions as he may either shipment. generally or in any particular case direct, and in like manner the Comptroller may direct what goods need not be entered by the exporter until after the departure of any aircraft or ship, but any such goods must be entered within forty-eight hours of such departure or such further time as the Comptroller may allow; and, if they are not so entered, the exporter for every such offence shall be liable to a fine of one thousand dollars: Provided that where any goods are permitted to be entered after being put on board the Comptroller may in such case require the exporter or his agent to give security for the payment of any export duties of customs on any goods liable thereto. LAWS OF GUYANA Customs Cap. 82:01 67

142 — Any goods which have been put into any vessel to be water-borne Vessels loading

142. Any goods which have been put into any vessel to be water-borne Vessels loading to any aircraft or ship for exportation or use as stores shall be taken goods into ship to directly and without delay to the aircraft or ship in which the same are proceed direct to be exported or used as stores, and put on board forthwith; and every and may be vessel in which the same are water-borne as aforesaid to any aircraft required to be or ship shall, if so required by the Comptroller, be a ship licensed under licensed. section 65.

143 — No goods having been put on board any aircraft or ship in Permission

143. No goods having been put on board any aircraft or ship in Permission accordance with section 155, or for exportation, or use as stores, shall required to discharge be discharged in any part of Guyana without the written permission of goods loaded. the proper officer, and except in accordance with such conditions as the Comptroller shall impose.

144 — If any person puts or attempts to put any goods on board any Penalty for

144. If any person puts or attempts to put any goods on board any Penalty for aircraft or ship or discharge, or attempts to discharge, or deals with any breach of sections 141 to goods in any way contrary to the provisions of sections 141 to 144, such 144. person shall be liable to a fine of one thousand dollars or treble the value of such goods at the election of the Comptroller, and all such goods shall be forfeited.

145 — If any person puts on board any aircraft or ship, or puts off or puts Penalty for

145. If any person puts on board any aircraft or ship, or puts off or puts Penalty for into any vessel to be water-borne to any aircraft or ship for exportation attempting to ship prohib- or use as stores, or brings to any aerodrome, customs area, quay, wharf ited or or any place whatever in Guyana for exportation or use as stores, or restricted exports any goods prohibited to be exported, or any goods the goods. exportation of which is restricted, contrary to such restriction, or attempts to perform or is knowingly concerned in the performance of any of the aforesaid acts, he shall be liable (except as otherwise provided in section 140) to a fine of one thousand dollars, or treble the value of such goods, at the election of the Comptroller, and all such goods shall be forfeited.

146 — Before any warehoused goods or goods entitled to any drawback Bond to be

146. Before any warehoused goods or goods entitled to any drawback Bond to be on being put on board an aircraft or ship for use as stores or for given in certain cases. exportation, or goods exportable only under particular rules, regulations or restrictions, or goods liable to duties of customs intended for transfer from an importing to an exporting aircraft or ship shall be permitted to be entered for use as stores, or for exportation or for transfer as L.R.O. 3/1998 LAWS OF GUYANA 68 Cap. 82:01 Customs aforesaid, the exporter shall give such security by bond as the proper officer may require that such goods shall be duly put on board the aircraft or ship for which the same are entered and shall be used as stores (if so entered) or else exported to and discharged at the place for which they are entered within such time as the proper officer may deem reasonable, orbe otherwise accounted for to the satisfaction of the Comptroller. Master may be 147. The master of an exporting aircraft or ship shall, if required by the required to proper officer, give on the relative shipping bill or other appropriate sign for goods. document an acknowledgment of the receipt on board of the goods referred to therein. Offences 148. If any goods for which bond is required under section 147, or any relating to goods liable to export duties of customs be put on board any aircraft or bonded goods. ship or brought to any aerodrome, customs area, quay, wharf or other place to be put on board an aircraft or ship and shall on examination by the proper officer be found not to agree with the entered particulars thereof, or being goods on which drawback is being claimed or allowed shall be found to be goods not entitled to drawback, all such goods shall be forfeited; and the exporter of such goods shall be liable in every such case to a fine of one thousand dollars, or treble the amount of the value of such goods, at the election of the Comptroller. Penalty for not 149. If any goods for which bond is required under section 146 after exporting being entered and put on board an aircraft or ship are used otherwise bonded goods. than as stores (if so entered) or are not duly exported to and discharged at the declared destination (such goods not having been discharged in Guyana with the permission of the proper officer as provided in section 144) or otherwise accounted for to the satisfaction of the Comptroller, the same shall be forfeited; and the master of the aircraft or ship in which such goods have been put, shall be liable to a fine of one thousand dollars, or treble the value of such goods at the election of the Comptroller. Short loading 150. If any person who has entered any goods for which bond is of bonded required under section 147 fails, in case such goods or any of them are goods. not duly put on board the aircraft or ship for which the same have been entered, to attend before the proper officer within twenty-four hours of the time of clearance of the aircraft or ship or such further period as the Comptroller may allow, and notify such officer of the short loading of LAWS OF GUYANA Customs Cap. 82:01 69 such goods, and re-warehouse or re-enter for exportation or use as stores in some other aircraft or ship within such period of twenty-four hours any such goods which shall have been removed from a warehouse for exportation or use as stores, any such goods entered as aforesaid shall be forfeited.

151 — If any exporter who has entered any goods, not being goods for Exporter to

151. If any exporter who has entered any goods, not being goods for Exporter to which bond is required, for exportation in any aircraft or ship fails, in case notify short loading of non- such goods or any of them are not duly put on board the aircraft or ship bonded goods. for which the same are entered, to attend the proper officer within twenty-four hours after the departure of such aircraft or ship, or such period as the Comptroller may allow, and notify such officer of the short loading of such goods, he shall be liable to a fine of fifty dollars.

152 — Notwithstanding anything to the contrary contained in the Comptroller

152. Notwithstanding anything to the contrary contained in the Comptroller customs laws, and subject to any regulations made under this Act, the may allow shipment of Comptroller may, upon due request being made, permit the master of any stores. aircraft or ship departing from any port in Guyana upon a flight or voyage to any place outside Guyana to take on board stores (not being goods prohibited to be exported) for the use of such aircraft or ship, and of the master, crew and passengers, upon payment of any export duty leviable on the like kinds of goods exported and upon such other terms and conditions as theComptroller may direct, and in such quantities as the Comptroller in his discretion shall deem reasonable; and every such request shall be made on the prescribed form and contain the particulars required thereby or indicated therein, and shall be signed by the master or his agent; and no stores shall be put on board for the use of any aircraft or ship, nor shall any articles taken on board any aircraft or ship, be deemed to be stores, except such as shall be or have been put on board such aircraft or ship in accordance with the provisions hereof.

153 — The provisions of the customs laws with reference to the Drawback and

153. The provisions of the customs laws with reference to the Drawback and exportation of warehoused goods, so far as they are applicable, shall be trans-shipment goods. deemed to apply to and include goods liable to duties of customs transferred from an importing to an exporting aircraft or ship, and goods exported on drawback. L.R.O. 3/1998 LAWS OF GUYANA 70 Cap. 82:01 Customs Loading of 154. Notwithstanding anything to the contrary in the customs laws, goods other and subject to any regulations made under this Act, it shall be lawful for than cargo or stores. the proper officer to permit the loading of passengers’ baggage, and also to permit any person to take on board any aircraft or ship any goods for sale or delivery to the passengers, officers, or crew of such aircraft or ship, or for such other purposes as the proper officer shall allow, under such conditions as he may either generally or in any particular case direct; but if any goods, not being part of the cargo or authorised stores of any aircraft or ship, shall be taken on board any aircraft or ship, which is about to proceed to any place outside Guyana, or which has any goods remaining on board thereof from a voyage from a place outside Guyana, or if any attempt shall be made to put any such goods on board any such aircraft or ship without the permission of or contrary to any conditions directed as aforesaid by the proper officer, or otherwise contrary to the customs laws, the same shall be forfeited. PART VI DEPARTURE AND CLEARANCE OF AIRCRAFT AND SHIPS Clearance of 155. No aircraft or ship shall depart from any port or place in Guyana aircraft and to any port or place outside Guyana, either direct or via another port or ships. place in Guyana, until the master or his agent has satisfied the proper officer that all the provisions of the customs laws have been fulfilled, whereupon, unless he has decided to withhold clearance in accordance with any other provision of law, such officer shall deliver to the master or his agent a clearance in the prescribed form and such clearance shall be the authority for the departure of such aircraft or ship as aforesaid. Penalty for not 156. If any aircraft or ship departs from any port or place as aforesaid clearing. without authority having been granted as required by section 156 the master or his agent shall be liable to a fine of one thousand dollars. Master to 157. The master of every aircraft or ship, or his agent, shall deliver account immediately before the departure of such aircraft or ship from any port of cargo, etc. or place in Guyana deliver to the proper officer a content of such aircraft or ship in the prescribed form and containing the several particulars therein required as far as the same can be known to him and shall make and subscribe the declaration at the foot thereof in the presence of such LAWS OF GUYANA Customs Cap. 82:01 71 officer and shall answer all such questions as shall be put to him by such officer concerning the aircraft or ship, the cargo, the stores, the baggage, the officers, crewand passengers and the voyage: Provided that the Comptroller may generally or in any particular case require the master or agent to furnish a list of the officers, crew and passengers to the proper officer at least one hour before the scheduled time of departure of any aircraft or ship.

158 — If a master or agent fails to deliver the content required by section Penalty for

158. If a master or agent fails to deliver the content required by section Penalty for 158 or if any of the particulars contained in such content are false or if any contravnetion any of the required particulars are omitted from such content and such of section 158. omission is not explained to the satisfaction of the Comptroller or if a master or agent otherwise fails to comply with any of the provisions of section 158 such master or agent shall be liable to a fine of one thousand dollars.

159 — Notwithstanding the provisions of sections 156 and 158 or any Minister

159. Notwithstanding the provisions of sections 156 and 158 or any Minister other provisions of the customs laws relating to the departure and mayprescribe special clearance of aircraft and ships, it shall be lawful for the Minister, by conditions as notice in the Gazette, or by notice under his hand addressed to the to clearance. Comptroller to require all aircraft and ships whatsoever, or any [28 of 1967] particular aircraft or ship or ships to be cleared in any manner specified in such notice; and if any aircraft or ship shall depart contrary to the provisions of any such notice in the Gazette, or of any other notice as aforesaid of which the master or agent shall have been informed by the Comptroller in writing, the master or agent shall be liable to a fine of five thousand dollars.

160 — If any ship is departing in ballast from Guyana to any place outside Clearance in

160. If any ship is departing in ballast from Guyana to any place outside Clearance in Guyana, not having any goods on board except stores duly shipped as ballast. such, nor any goods reported inwards for exportation in such ship, the proper officer shall, on the application of the master or his agent, clear such ship in ballast; and the master of such ship or his agent shall comply with the customs laws as if such ship had cargo on board, except that the words “in ballast” shall be written on the prescribed forms in the places which are provided for particulars of cargo. L.R.O. 3/1998 LAWS OF GUYANA 72 Cap. 82:01 Customs Ships with 161. For the purposes of section 161, ships having only passengers passengers and with their bona fide baggage on board in addition to stores as aforesaid baggage shall be deemed to be in ballast. deemed in ballast. Clearance to be 162. Any officer may go on board any aircraft or ship within Guyana, produced to and demand the clearance of such aircraft or ship, and if the master fails officer on to produce the same, or if the master of any aircraft or ship whatsoever demand. which may be boarded as aforesaid by any officer fails to answer or does not truly answer such questions concerning the aircraft or ship, the cargo, stores, baggage, officers, crew, passengers and intended flight or voyage, as may be demanded by him, he shall be liable to a fine of one thousand dollars. Goods not 163. If there be any goods or stores on board any aircraft or ship which contained in may have been boarded by an officer within Guyana not contained in the account content or account required to be signed as the clearance of such aircraft forfeited. or ship (if any) such goods or stores shall be forfeited, and the master shall be liable to a fine of one thousand dollars, or treble the value of such goods, at the election of the Comptroller. Penalty for 164. If any officer having boarded any aircraft or ship within Guyana failure to after clearance,discovers that any goods which were loaded in Guyana produce goods. on board thereof as stores or for exportation or which at the time of clearance remained on board from the inward voyage, are no longer on board such aircraft or ship (unless the same shall have been discharged in Guyana, with the permission of the proper officer, as provided in section 143, or being stores remaining on board from the inward voyage, are in the opinion of the proper officer less than should be on board after making due allowance for what might reasonably have been consumed, having regard to the period during which such aircraft or ship shall have been within Guyana), the master shall be liable to a fine of two hundred dollars for every package or parcel of such goods not on board, or a penalty of treble the value of such goods, at the election of the Comptroller. Deficiency in 165. If any aircraft or ship, having departed from Guyana on a flight stores, etc. or voyage to a place outside Guyana and having returned within Guyana, is boarded by an officer, and if such officer discovers any deficiency of LAWS OF GUYANA Customs Cap. 82:01 73 the stores of such aircraft or ship which in his opinion are in excess of the quantity which might fairly have been consumed, having regard to the period which has elapsed between the departure of such aircraft or ship and the discovery of the deficiency, the master shall pay the duties on such deficiency at the rate chargeable on similar goods imported, and in addition shall be liable to a fine of two hundred dollars.

166 — (1) If any aircraft or ship departing from Guyana does not bring Aircraft or

166. (1) If any aircraft or ship departing from Guyana does not bring Aircraft or to at the proper boarding station for setting down officers, or for any ship not bringing to at other purposes required by the customs laws, or departs on a flight or boarding voyage with any officer on board without the assent in writing of such station or officer, the master shall be liable to a fine of one thousand dollars unless carrying away the same shall be explained to the satisfaction of the Comptroller. officer. [4 of 1972] (2) Any loss or damage arising out of the contravention of subsection (1) shall be recoverable by civil action at the suit of the State from the master of the aircraft or ship. PART VII COASTING TRADE

167 — Except as provided in section 169, all trade by sea or by air from Definitions

167. Except as provided in section 169, all trade by sea or by air from Definitions. one part of Guyana to any other part thereof shall be deemed to be coasting trade, and all aircraft and ships while employed therein shall be deemed to be coasting aircraft and coasting ships, and if any doubt shall at any time arise as to what, or to or from what parts of Guyana shall be deemed a passage by sea the Comptroller may determine and direct in what cases the trade by water from one port or place in Guyana to another of the same shall or shall not be deemed a trade by sea within the meaning of the customs laws.

168 — (1) Notwithstanding any provisions in the customs laws to the Provisions

168. (1) Notwithstanding any provisions in the customs laws to the Provisions contrary, where any aircraft or ship arrives in Guyana from any place relating to aircraft and outside Guyana, having on board cargo intended to be delivered at more ships form than one port in Guyana, or intending to load cargo for a foreign port at places outside more than one port in Guyana, it shall be lawful for the proper officer to Guyana. permit such aircraft or ship to convey goods from any port at which such aircraft or ship partially discharges her cargo or loads cargo for a foreign L.R.O. 3/1998 LAWS OF GUYANA 74 Cap. 82:01 Customs port, to her port or ports of destination within Guyana for delivery there. Such goods shall be completely separated from the inward cargo still on board, to the satisfaction of the proper officer. (2) Any aircraft or ship conveying goods from one port within Guyana to another port within Guyana shall not, by reason thereof, be deemed a coasting aircraft or coasting ship within the meaning of the customs laws. (3) If any goods are unloaded or conveyed in contravention of any regulations made under this Act or of such conditions as the Comptroller may impose, the master of the aircraft or ship shall be liable to a fine of two hundred dollars, and the goods shall be forfeited. Removing 169. Goods imported at a port in Guyana but consigned to and intended unexamined for delivery at another port in Guyana may, subject to such conditions as goods the Comptroller may impose, be transhipped at the port of first coastwise. importation and carried by another ship in either the foreign or coasting trade to the port of destination prior to entry and without being examined, provided that at the latter port the goods shall be dealt with as goods imported direct from foreign and that if goods are so carried in a ship in the foreign trade such conveyance of goods shall not constitute the ship a coasting ship within the meaning of the customs laws. Licence for 170. It shall be lawful for the Minister to prescribe by regulation for the coasting ship. licensing of ships and aircraft to trade coastwise. [28 of 1967] Coasting ship 171. Every ship trading coastwise shall have her name and the number to display of her licence, if required to be licensed, painted on each bow in letters name and not less than six inches high and of proportionate width, in white on a dark number. ground or in black on a light ground. The master of every ship in respect of which this section is contravened shall be liable to a fine of two hundred dollars, and the ship may be seized by any officer and detained until such penalty is paid. Coasting 172. No goods shall be carried in any coasting aircraft or ship except aircraft or such as shall be loaded to be carried coastwise at some port or place in ships to take Guyana. only coastwise cargo. LAWS OF GUYANA Customs Cap. 82:01 75

173 — If any coasting aircraft or ship deviates from its flight or voyage, Offences

173. If any coasting aircraft or ship deviates from its flight or voyage, Offences. unless forced by unavoidable circumstances, whereof the proof shall lie on the master of such aircraft or ship, or if the master of any coasting aircraft or ship which has deviated from its flight or voyage, or has taken on board any wrecked or other goods or discharged any goods in the course of a flight or voyage from one part of Guyana to another fails to enter an account of the circumstances and of any goods so taken on board or discharged in the cargo book hereinafter referred to and to proceed forthwith direct to the nearest port in Guyana, and to declare and explain the same to the satisfaction of the proper officer, and to deliver all goods so taken on board into his care, such master shall be liable to a fine of one thousand dollars, and the aircraft or ship may be detained by any officer until such penalty be paid.

174 — Tobacco, cigars, cigarillos, cigarettes, wines and spirits (except Special

174. Tobacco, cigars, cigarillos, cigarettes, wines and spirits (except Special spirits the product of Guyana removed under the provisions of the excise conditions as to certain laws or with the permission of the Comptroller), shall not be put on board goods. any aircraft or ship for carriage coastwise except at an approved place of loading or sufferance wharf and in the presence or with the authority of an officer, and if any such goods shall be put on board contrary hereto, or if any attempt is made so to put them, such goodsshall be forfeited.

175 — If any goods are discharged from any aircraft or ship arriving Coastwise

175. If any goods are discharged from any aircraft or ship arriving Coastwise coastwise, or from any vessel into which the same have been put to be cargo not to be put on board landed, or to be water-borne, to be put on board any aircraft or ship for on Sundays, carriage coastwise on public holidays or on any other days except etc. between such hours as may be prescribed, save with the written permission of the Comptroller, the same shall be forfeited, and the master of the aircraft, ship, or vessel shall be liable to a fine of five hundred dollars and the aircraft, ship or vessel may be detained by any officer until such penalty is paid.

176 — If any person puts on board any coasting aircraft or ship, or puts Forfeiture of

176. If any person puts on board any coasting aircraft or ship, or puts Forfeiture of off, or puts into any vessel to be put on board any coasting aircraft or ship, goods prohibited or or brings to any aerodrome, customs areas, quay, wharf or any place restricted to be whatever in Guyana for carriage coastwise, or carries coastwise any carried goods prohibited to be carried coastwise, or any goods the carriage coastwise. coastwise of which is restricted, contrary to such restriction, or attempts L.R.O. 3/1998 LAWS OF GUYANA 76 Cap. 82:01 Customs to perform, or is knowingly concerned in the performance of any of the aforesaid acts, he shall be liable to a fine of two thousand dollars, and all such goods shall be forfeited. Master to 177. The master of every coasting aircraft or ship shall keep or cause keep cargo to be kept a cargo book, stating the name of the aircraft or ship, the book. master and the port to which the aircraft or ship belongs, and of the port or place to which it is bound on each flight or voyage, and unless the Comptroller otherwise directs, shall at every port or place of loading enter in such book the name of such port or place, and an account of all goods there taken on board such aircraft or ship, stating the descriptions of the packages, and the quantities and descriptions of any goods stowed loose, and the names of the respective consignors and consignees, and shall at every port or place of discharge of such goods note the respective days on which the same, or any of them, are delivered out of such aircraft or ship, and the respective times of departure from every port or place of loading and of arrival at every port or place of discharge. Master to 178. The master of every coasting aircraft or ship shall, on demand, produce cargo produce the cargo book for the inspection of any officer, who shall be book on at liberty to make any note or remark therein; and if upon examination demand. any package entered in the cargo book as containing imported goods shall be found not to contain such goods, such package with its contents shall be forfeited; or if any package shall be found to contain imported goods not entered in such book such goods shall be forfeited. Penalty for 179. If such master fails correctly to keep or cause to be correctly kept failure to keep such cargo book or to produce the same or if at any time there is found cargo book on board such aircraft or ship any goods not entered in such book as correctly. loaded, or any goods noted as delivered, or if any goods entered as loaded and not noted as delivered are not on board, the master of such aircraft or ship shall be liable to a fine of two hundred dollars, and the aircraft or ship may be detained by any officer until such fine is paid. Minister may 180. Notwithstanding any other provisions contained in this Act, it impose special shall be lawful for the Minister, by notice in the Gazette, to require the conditions respecting owners of goods which they intend to ship coastwise to furnish to the coasting trade. Comptroller prior to shipment an account of such goods in such manner [28 of 1967] as may be specified in the said notice and to require the masters or agents LAWS OF GUYANA Customs Cap. 82:01 77 of all or any coasting aircraft or ship to deliver to the Comptroller, prior to the departure from any port or place of such aircraft or ships, an account of all cargo and stores taken on board in such manner as may be specified in the said notice; and if any owner as aforesaid fails to furnish such information he shall be liable to a fine of treble the value of the goods or to one thousand dollars at the election of the Comptroller and if any coasting aircraft or ship departs contrary to the provisions of any such noticeas aforesaid the master and owner shall each be liable to a fine of five hundred dollars.

181 — The cargo book shall be in the prescribed form, and shall contain Form of cargo

181. The cargo book shall be in the prescribed form, and shall contain Form of cargo such particulars in addition to, or in lieu of the particulars required by book. sections 178 to 181 as the form prescribed as aforesaid shall indicate or require; and if such cargo book is not in the form prescribed as aforesaid the master of the aircraft or ship shall be liable to a fine of one hundred dollars, and the aircraft or ship may be detained by any officer until such penalty is paid.

182 — The carriage of passengers, officers, and crew coastwise, Coastwise

182. The carriage of passengers, officers, and crew coastwise, Coastwise whether in a coasting aircraft or ship or not, shall be subject to any passengers, etc. regulations made under this Act.

183 — Before any coasting aircraft or ship departs from her port or Master to

183. Before any coasting aircraft or ship departs from her port or Master to place of loading, her cargo book, containing the several particulars deliver cargo book to officer required by this Act, and signed by the master, shall be delivered to the before proper officer, who shall return it dated and signed by him, and such departure. cargo book shall be the clearance of the aircraft or ship for the voyage; and if the master fails to deliver such cargo book he shall be liable to a fine of two hundred dollars, and the aircraft or ship may be detained by any officer until such fine is paid.

184 — Any coasting aircraft or ship taking cargo on board at a place Procedure

184. Any coasting aircraft or ship taking cargo on board at a place Procedure where no officer is stationed, to be carried coastwise may depart from where no officer is such place without delivering such cargo book, on condition that the stationed. master of the aircraft or ship shall produce the cargo book to the proper officer at the first place where an officer is stationed at which such aircraft or ship arrives after loading, and the officer shall thereupon sign such book, if satisfied as to its correctness. L.R.O. 3/1998 LAWS OF GUYANA 78 Cap. 82:01 Customs Master to 185. Immediately after the arrival of any coasting aircraft or ship at deliver cargo her port or place of discharge and before any goods be unloaded, the book on cargo book with the name of the place or wharf where the cargo is to arrival. be discharged noted thereon shall be delivered to the proper officer, who shall note thereon the date of delivery; provided that a coasting aircraft or ship having cargo duly loaded to be carried coastwise may discharge at a place where no officer is stationed without delivering the cargo book as herein required, on condition that the cargo book containing an account of the cargo so discharged, is produced to the proper officer at the first place where an officer is stationed at which the aircraft or ship arrives after discharging; and if any goods are unloaded or if any goods are loaded on board any aircraft to ship and carried coastwise, or be brought to any port or place in Guyana for that purpose, contrary to the customs laws, such goods shall be forfeited. Comptroller 186. Notwithstanding anything hereinbefore contained, the Comptrol- may vary ler may permit the loading and clearance and the entry and unloading of procedure. any coasting aircraft or ship and goods under such conditions as he may, in any particular case, impose. Search of 187. Any officer may go on board any coasting aircraft or ship in any coasting port or place in Guyana or on any coasting ship at any period of her aircraft or voyage and search such aircraft or ship and examine all goods on board, ship. and all goods then being loaded or unloaded, and demand all books or documents which ought to be on board such aircraft or ship, and may require all or any such books or documents to be brought to him for inspection, and the master shall answer all such questions concerning the aircraft or ship and its cargo, officers, crew, passengers and the flight or voyage as may be put to him by such officer; and if the master refuses to produce such books or documents on demand, or to bring the same to such officer when required, he shall be liable to a fine of two hundred dollars; and the aircraft or ship may be detained by any officer until the fine is paid. Coasting 188. It shall be lawful for the Comptroller, subject to such conditions aircraft or ship as he may requireto be observed, to permit the master of any aircraft or and goods may ship bringing any goods coastwise to an approved port to enter such be entered outwards in aircraft or ship and goods or any of them outwards for exportation certain cases. without first discharging the same. LAWS OF GUYANA Customs Cap. 82:01 79 PART VIII TRANSIT TRADE AND IMPORTATION AND EXPORTATION OVERLAND

189 — The provisions of the customs laws with reference to the Goods in

189. The provisions of the customs laws with reference to the Goods in importation, prohibition, entry, examination, landing, warehousing and transit. the exportation and clearance of goods so far as they are applicable, and subject to any regulations made under this Act regarding goods in transit, shall be deemed to apply to goods declared in transit to a destination beyond Guyana.

190 — All the customs laws shall apply in relation to the importation or Application of

190. All the customs laws shall apply in relation to the importation or Application of exportation of goods and the arrival and departure of persons overland provisions of customs laws or by inland waters as they apply in relation to the importation or to land exportation of goods and to the arrival, landing and departure of persons frontiers and by, from and on board aircraft or ships arriving from and proceeding inland waters. overseas, and, for the purpose of facilitating such application, such provisions may be construed with such verbal alterations, not affecting the substance, as may render the same applicable. PART IX IMPORTATION AND EXPORTATION BY POST

191 — Subject to any exceptions and modifications made by regulations Application of

191. Subject to any exceptions and modifications made by regulations Application of under the next following section, the customs laws shall apply to postal customs laws to importa- packets in like manner, so far as is consistent with the tenor thereof, as tions and they apply to any other goods; and persons may be punished for offences exportation by against the customs laws, and goods may be examined, seized and post. forfeited, and the officers examining and seizing them shall be protected and legal proceedings in relation to the matters aforesaid may be taken accordingly under the customs laws.

192 — (1) The Minister may make regulations for the purpose of Power to

192. (1) The Minister may make regulations for the purpose of Power to modifying or excepting the application of any of the customs laws to modify such postal packets, and for the purpose of securing in the case of such application. [28 of 1967] packets the observance of the customs laws, and for enabling the officers of the post office to perform for the purpose of the customs laws and otherwise all or any of the duties of the importer and exporter, and L.R.O. 3/1998 LAWS OF GUYANA 80 Cap. 82:01 Customs for carrying into effect any arrangement with the government or postal administration of any other country with reference to such packets, and for prescribing penalties for any contravention of the customs laws or of the regulations made under this section. (2) Without prejudice to the generality of the power to make regulations contained in the preceding subsection, the Minister may, by regulations made under the preceding subsection, prescribe what descriptions of postal packets may or may not contain goods or other articles of any description whatsoever, and the conditions under which they may contain such goods or articles. (3) The Postmaster General shall have the same right of recovering any sum paid in pursuance of the customs laws or otherwise under the said regulations in respect of any postal packet as he would have if the sum so paid were a rate of postage. (4) A contravention of the regulations made under this section shall be deemedto be a contravention of the customs laws, and shall involve accordingly the like punishment of persons guilty thereof and the like forfeiture of goods. Goods 193. Any officer of the post office may detain any incoming postal contained in packet which he suspects of containing any letter, printed matter, postal packet document or any other thing whatsoever, the conveyance of which by contrary to law. post or the importation of which is prohibited or restricted by law, and deliver such packet to the proper officer, who may open and examine the packet in the presence of the person to whom the packet is addressed or of his accredited representative, or in the absence of such person, if, after notice in writing from the officer requiring the attendance of such person left at or forwarded by post to the address on the packet, if any, he or his accredited representative, fails to attend; and if the proper officer finds any goods therein, or any letter, printed matter, document or any other thing whatsoever being conveyed by post, or imported contrary to any lawful prohibition or restriction, he may detain the packet, and deal with it and its contents as goods imported contrary to the customs laws; but if he finds no such goods, letter, printed matter, document or other thing, he shall deliver the packet either to the person to whom it is addressed, or to his accredited representative, upon his LAWS OF GUYANA Customs Cap. 82:01 81 paying the postage, or other sum, if any, chargeable thereon, or, if he is absent, forward the packet by post to the person to whom it is to be delivered.

194 — Sections 192 and 194 shall be in addition to and not in derogation Saving

194. Sections 192 and 194 shall be in addition to and not in derogation Saving. of the provisions of the Post and Telegraph Act. c. 47:01 PART X BONDS AND OTHER SECURITIES

195 — (1) All bonds and other securities entered into by any person for All bonds and

195. (1) All bonds and other securities entered into by any person for All bonds and the performance of any condition, order or matter relative to customs or other securities entered into incidental thereto shall be valid in law, and upon breach of any of the valid. conditions thereof may be sued and proceeded upon. (2) All bonds and other securities relating to customs or for the performance of any conditions or matter incidental thereto shall be taken to or for the use of the State. (3) All such bonds and other securities as aforesaid may, after the expiration of three years from the date thereof, or from the time, if any, limited therein for the performance of the condition thereof, be cancelled by, or by the order of, the Comptroller. (4) All bonds and other securities given under the customs laws by persons under twenty-one years of age shall be valid. (5) It shall not be necessary for the validity of any of such bond or other security as aforesaid that it shall be sealed, or that it shall be signed or delivered in the presence of a witness.

196 — (1) Without prejudice to any rights of a surety under any bond or Surety to be

196. (1) Without prejudice to any rights of a surety under any bond or Surety to be other security required by the customs laws against the person for whom deemed a he is surety, a surety shall, under the bond or other security executed by principal debtor. him, be deemed a principal debtor and not merely a surety, and accordingly, shall not be discharged nor shall his liability be affected by any giving of time for payment, or by any omission to enforce the bond L.R.O. 3/1998 LAWS OF GUYANA 82 Cap. 82:01 Customs or other security, or by any other act or omission or means whereby the liability of the surety would not have been discharged if he had been a principal debtor. (2) Whenever any person bound under a bond or other security required by the customs laws pays the whole or any part of the sum for which he is bound or, being a surety— (a) dies; or (b) becomes a bankrupt or enters into any arrangement or composition with or for the benefit of his creditors; or (c) departs from Guyana without leaving sufficient property therein to satisfy the whole amount for which he is bound; or (d) for any other reason is, in the opinion of the Comptroller, unable or likely to be unable to satisfy the bond or other security if called upon, the Comptroller may, if he thinks fit, require a new bond or other security to be executed. Validation of 197. All bonds and other securities executed under the authority or in existing bonds pursuance of any provision of the customs laws before the and other commencement of this Act shall be valid and effectual according to the securities. tenor thereof, notwithstanding anything contained in this Act. PART XI PREVENTION OF SMUGGLING Penalty on 198. If any aircraft or ship is found or discovered to have been within persons found or over Guyana— on board smuggling aircraft or (a) which has any secret or disguised place adapted for ships. concealing goods or any device adapted for running goods; or [9 of 1993] (b) which has on board or in any manner attached thereto, or which has had on board or in any manner attached thereto, or which is conveying or has conveyed in any manner any goods imported contrary to the customs laws or goods intended for exportation contrary to the customs laws; or LAWS OF GUYANA Customs Cap. 82:01 83 (c) from which any part of the contents of such aircraft or ship has been thrown overboard to prevent seizure; or (d) on board which any goods have been staved or destroyed to prevent seizure, then in every such case every person who is found or discovered to have been on board any such aircraft or ship shall be liable to a fine of not less than one thousand dollars nor more than five thousand dollars, and all such goods shall be forfeited: Provided that no person shall be liable under this section unless there shall be reasonable cause to believe that such person was concerned in or privy to the illegal act or thing proved to have been committed.

199 — Every aircraft or ship on board which, or in respect of which any Smuggling

199. Every aircraft or ship on board which, or in respect of which any Smuggling offence against section 199 has been committed shall be forfeited. aircraft and ships forfeited. [9 of 1993]

200 — If any ship within Guyana does not bring to upon the proper signal Ship forfeited

200. If any ship within Guyana does not bring to upon the proper signal Ship forfeited made by any vessel or boat in the service of the State, whereupon chase for offence during chase. is given, and any person on board suchship during chase or before such ship brings to or upon bringing to throws overboard any part of her contents, or staves or destroys any part thereof to prevent seizure, such ship shall be forfeited.

201 — If any aircraft or ship liable to seizure or examination under the Penalty for not

201. If any aircraft or ship liable to seizure or examination under the Penalty for not customs laws does not bring to when required so to do and so remain for bringing to. such period as the boarding officer shall require, the master of such aircraft or ship shall be liable to a fine of one thousand dollars.

202 — (1) If any person maliciously shoots at aircraft or ships in the Offences by

202. (1) If any person maliciously shoots at aircraft or ships in the Offences by service of the customs, or maliciously shoots at, maims or wounds any smugglers, etc., against officer in the execution of his office or duty, or with violence commits officers. any of the offences mentioned in subsection (4), every person so [4 of 1972 offending, and every person aiding, abetting or assisting therein shall be 9 of 1993] guilty of felony; and shall be liable on conviction on indictment to imprisonment for fifteen years. L.R.O. 3/1998 LAWS OF GUYANA 84 Cap. 82:01 Customs (2) If any person engaged, or who has been engaged, in the commission of any offence against the customs laws is armed with firearms or other offensive weapons, or whether so armed with firearms or other offensive weapons, or whether so armed or not, is disguised in any way, or being so armed or disguised is found with any goods liable to forfeiture under the customs laws, he shall be liable on conviction on indictment to imprisonment for five years. (3) If any person by any means procures or hires or deputes or authorises any other person to procure or hire any person to assist in any evasion of the customs laws, he shall be liable on summary conviction to imprisonment for twelve months. (4) If any person staves, breaks, destroys or throws away any goods to prevent seizure thereof by an officer or other person authorised to seize the same, or rescues, or staves, breaks, destroys or throws away to prevent the securing thereof any goods seized by an officer or other person authorised to seize the same, or rescues any person apprehended for any offence under the customs laws, or prevents the apprehension of any such person or obstructs any officer going, remaining or returning from on board an aircraft or ship within Guyana, or in searching an aircraft or ship, or in searching a person liable to be searched under the customs laws, or in seizing any goods liable to forfeiture, or otherwise acting in the execution of his duty, or attempts or endeavours to commit, or aids, abets or assists in the commission of any of the offences mentioned in this subsection, he shall be liable, on summary conviction, for each such offence to a fine of not less than five thousand dollars nor more than ten thousand dollars together with imprisonment for two years. (5) If any person, not being an officer, takes or assumes the name, designation, appearance or character of an officer for the purpose of thereby obtaining admission into any aircraft, ship, house or other place, or of doing or procuring to be done any act which he would not be entitled to do or procure to be done of his own authority, or for any other unlawful purpose, he shall, in addition to any other punishment to which he may be liable for the offence, be liable on summary conviction to imprisonment for not less than three months nor more than one year. LAWS OF GUYANA Customs Cap. 82:01 85 (6) In this section “violence” means any criminal force or harm to any person, or any criminal mischief to any property, or any threat or offer of such force, harm or mischief, or the carrying or use of deadly, dangerous or offensive weapons in such manner as is likely to cause terror to any person, or such conduct as is likely to cause in any person a reasonable apprehension of criminal force, harm or mischief to them or to their property.

203 — (1) All persons to the number of three or more who shall Penalty for

203. (1) All persons to the number of three or more who shall Penalty for assemble for the purposeof evading any of the provisions of the customs assembling to evade, laws shall each be guilty of an offence and shall each be liable on orhaving summary conviction to imprisonment for not less than twelve months nor assembled more than three years: evading, customs laws. Provided that the Court may for special reasons to be recorded in [9 of 1993] writing award a sentence of imprisonment for a shorter term than twelve months. (2) All persons to the number of three or more who having assembled for the purpose of evading any of the provisions of the customs laws, evade any such provision shall be guilty of an offence and shall be liable on summary conviction to imprisonment for not less than twelve months nor more than three years: Provided that the Court may for special reasons to be recorded in writing award a sentence of imprisonment for a shorter term than twelve months.

204 — (1) No person shall make or cause to be made, or aid, or assist Penalty for

204. (1) No person shall make or cause to be made, or aid, or assist Penalty for in making any signal in or on board or from any aircraft or ship, or on or signalling to from any part of Guyana for the purpose of giving notice to any person smuggling aircraft or on board any smuggling aircraft or ship, whether any person so on board ship. of such aircraft or ship be or be not within distance to notice any such [9 of 1993] signal; and if any person shall make or cause to be made, or aid or assist in making any such signal, he shall be liable on summary conviction to imprisonment for not less than twelve months nor more than five years. L.R.O. 3/1998 LAWS OF GUYANA 86 Cap. 82:01 Customs (2) If any person is charged with having made or caused to be made, or for aiding or assisting in making any such signal as aforesaid, the burden of proof that such signal so charged as having been made with intent and for the purpose of giving such notice as aforesaid was not made with such intent and for such purpose shall be upon the defendant against whom such charge is made. (3) Any person whatsoever may prevent any signal being made as aforesaid, and may go upon any lands for that purpose, without being liable to any indictment, suit or action for the same. (4) For the purposes of this section any ship to which a signal is made as aforesaid and which changes its course or, if at anchor, weighs anchor, or from which any signal is made following any signal made from an aircraft or ship or any part of Guyana as aforesaid, shall for the purposes of this section be deemed to be a smuggling ship unless the contrary be proved. Penalty for 205. Every person who cuts away, cuts adrift, removes, alters, interfering defaces, sinks or destroys, or in any other way injures or conceals any with customs aircraft, ship, buoy, anchor, chain, rope or mark in the charge of or used gear. [9 of 1993] by any person for the prevention of smuggling, or in or for the use of the service of the customs shall be liable on summary conviction to a fine of ten thousand dollars together with imprisonment for three years. Inter-meddling 206. If any person, not being an officer or otherwise authorised by law, with goods intermeddles with or takes up any spirits or any goods prohibited to be found floating. imported or exported being in packages found floating upon or sunk into [9 of 1993] the sea, such spirits or goods prohibited to be imported or exported shall be forfeited and every such person shall be liable to a fine of five thousand dollars. Writs of 207. Any officer having a writ of assistance issued from the High assistance. Court (which is herebyauthorised and required to grant such writs upon [12 of 1954 application by the Comptroller) may, by day or night, enter into and 4 of 1972] search any house, shop, cellar, warehouse, room or other place, and in case of resistance break open doors, chests, trunks, and other packages, LAWS OF GUYANA Customs Cap. 82:01 87 and seize and bring away any uncustomed or prohibited goods, or any books or documents relating thereto, and put and secure the same in a State warehouse.

208 — If any officer has reasonable cause to suspect that any Search

208. If any officer has reasonable cause to suspect that any Search uncustomed or prohibited goods, or any books or documents relating to warrant. uncustomed or prohibited goods, are harboured, kept or concealed in any house or other place in Guyana, and it shall be made so to appear by information on oath before any magistrate or justice of the peace in Guyana, it shall be lawful for such magistrate or justice of the peace by special warrant under his hand to authorise such officer to enter and search such house or other place by day or by night, and to seize and carry away any such uncustomed or prohibited goods, or any books or documents relating to uncustomed or prohibited goods, as may be found therein; and it shall be lawful for such officer, in case of resistance, to break open any door, and to force and remove any other impediment or obstruction to such entry or seizure as aforesaid.

209 — Any officer may upon reasonable suspicion stop and examine Officers may

209. Any officer may upon reasonable suspicion stop and examine Officers may any ship, aircraft or carriage within Guyana to ascertain whether any stop carriage, etc. uncustomed or prohibited goods are contained therein; and, if none shall [9 of 1993] be found, the officer shall not on account of such stoppage and examination be liable to any prosecution of action at law; and the person in charge of any such ship or aircraft and any person driving or conducting such carriage refusing to stop or allow such examination when required by any officer shall be liable to a fine of not less than five thousand dollars nor more than ten thousand dollars.

210 — Any officer, when on duty, may patrol upon and pass freely on Officer may

210. Any officer, when on duty, may patrol upon and pass freely on Officer may foot or otherwise, along and over and enter any part of Guyana other patrol freely. than a dwelling-house, and any such officer so proceeding shall not be liable to any criminal or civil proceedings for so doing.

211 — The officer in charge of any aircraft, ship or carriage employed Officer may

211. The officer in charge of any aircraft, ship or carriage employed Officer may for the prevention of smuggling, may take such aircraft, ship or carriage, moor or park to such place as he shall deem most convenient for that purpose, and patrol craft or carriage. keep any such aircraft, ship or carriage at such place and for such time as he shall deem necessary and proper; and such officer shall not be liable to any criminal or civil proceedings for so doing. L.R.O. 3/1998 LAWS OF GUYANA 88 Cap. 82:01 Customs PART XII GENERAL General 212. Save as otherwise provided in section 216 any person who is penalty. convicted of any offence against the customs laws for which no specific [9 of 1993] penalty is provided shall be liable on summary conviction to a fine of ten thousand dollars together with imprisonment for three years. Penalty for 213. Any person who— obstructing, rescuing, etc. (a) obstructs, hinders, molests or assaults any officer in the [4 of 1972 9 of 1993] execution of his duty; or (b) does anything which impedes or is calculated to impede the carrying out of any search which may lead to the forfeiture, detention or seizure of anything liable to be forfeited, detained or seized under the customs laws; or (c) rescues, damages, destroys or throws away anything liable to be forfeited,seized or detained under the customs laws or does anything calculated to prevent the procuring or giving of evidence relating to forfeiture, seizure or detention under the customs laws; or (d) prevents the detention of any person by an officer in the execution of his duty; or (e) rescues any person detained under paragraph (d); or (f) attempts to do anything mentioned in paragraphs (a), (b), (c), (d), or (e), shall be liable on summary conviction to a fine of ten thousand dollars together with imprisonment for three years. Penalty in 214. Where any aircraft, ship, carriage or goods become liable to cases of forfeiture under the customs laws, any person who shall be knowingly forfeiture. concerned in the act or omission which renders the same liable to [9 of 1993] forfeiture shall be guilty of an offence, and shall incur the penalty provided by this Act in respect of such offence, or, where no such penalty is provided, shall be liable to a fine of ten thousand dollars, or LAWS OF GUYANA Customs Cap. 82:01 89 treble the value of any goods seized, at the election of the Comptroller; and any such person may be arrested and detained by any officer, and taken before a magistrate to be dealt with according to law: Provided that no person shall be arrested whilst actually on board any aircraft or ship in the service of a foreign state or country.

215 — (1) Any person who, in any matter relating to the customs, or Penalty for

215. (1) Any person who, in any matter relating to the customs, or Penalty for under the control or management of the Comptroller— false declara- tion. [9 of 1993] (a) makes and subscribes, or causes to be made and subscribed, any false declaration; or (b) makes or signs or causes to be made or signed, any declaration, certificate or other instrument required to be verified by signature only, the same being false in any particular; or (c) makes or signs any declaration made for the consideration of any officer on any application presented to him, the same being untrue in any particular; or (d) when required by the customs laws to answer questions put to him by any officer, refuses to answer such questions or answers any such questions untruly, shall be liable on summary conviction to a fine of twenty five thousand dollars together with imprisonment for three years. (2) Any person who, in any matter relating to the customs, or under the control or management of the Comptroller— (a) counterfeits, falsifies, or wilfully uses when counter- feited or falsified, any document required by the customs laws, or by or under the direction of any officer, or any instrument used in the transaction of any business or matter relating to customs; or (b) alters any document or instrument after the same has been officially issued; or (c) counterfeits the seal, signature, initials or other mark of or used by any officer for the verification of any document or instrument, or for the security of goods, or any other purpose in the conduct of business relating to the customs, or under the L.R.O. 3/1998 LAWS OF GUYANA 90 Cap. 82:01 Customs control of management of the Comptroller; or (d) on any document or instrument required for the purpose of the customs laws,counterfeits, or imitates the seal, signature, initials or other mark of or made use of by any other person whatsoever, whether with or without the consent of such person, shall be liable on summary conviction to a fine of ten thousand dollars together with imprisonment of not less than twelve months nor more than three years. Penalty for 216. Every person who— evading customs laws (a) imports or brings or is concerned in importing or bringing regarding imported or into Guyana any prohibited goods, or any goods the exported importation of which is restricted, contrary to such prohibition goods. or restriction, whether the same be unloaded or not; or [28 of 1975 (b) unloads or assists or is otherwise concerned in 6 of 1979 unloading, any goods which are prohibited, or any goods 9 of 1993] which are restricted and imported contrary to such restriction; or (c) knowingly harbours, keeps or conceals, or knowingly permits or suffers or causes or procures to be harboured, kept or concealed, any prohibited, restricted or uncustomed goods; or (d) knowingly acquires possession of or is in any way knowingly concerned in carrying, removing, depositing, concealing, or in any manner dealing with any goods, with intent to defraud the revenue of any duties thereon, or to evade any prohibition or restriction of or applicable to any such goods; or (e) is in any way knowingly concerned in any fraudulent evasion or attempt at evasion of any import or export duties of customs, or of the laws, and restrictions of the customs relating to the importation, unloading, warehousing, delivery, removal, loading and exportation of goods, LAWS OF GUYANA Customs Cap. 82:01 91 shall be liable for each such offence to a fine of treble the value of the goods or ten thousand dollars at the election of the Comptroller; and to imprisonment for one year and all goods in respect of which any such offence shall be committed shall be forfeited.

217 — If any person imports or exports, or causes to be imported or Penalty in

217. If any person imports or exports, or causes to be imported or Penalty in exported, or attempts to import or export any goods or thing concealed relation to in any way, or packed in any package or parcel (whether there be any concealed goods, etc. other goods or thing in such package or parcel or not) in a manner [28 of 1975 calculated to deceive the officers of customs, or any package containing 9 of 1993] goods or thing not corresponding with the entry thereof, such package and the goods or thing therein shall be forfeited, and such person shall be liable to a fine of ten thousand dollars, or treble the value of the goods or thing at the election of the Comptroller and to imprisonment for one year.

218 — (1) Notwithstanding the provisions of section 219, if, upon the Power of

218. (1) Notwithstanding the provisions of section 219, if, upon the Power of examination of any imported goods which are chargeable with duty upon Comptroller to purchase the value thereof, it appears to the Comptroller that the value of such goods in goods as declared by the importer and according to which duty has been certain cases. or is sought to be paid is not the true value thereof, it shall be lawful for [28 of 1967] the Comptroller to detain the same, in which case he shall give notice in writing to the importer of the detention of such goods, and of the value thereof as estimated by him, either by delivering such notice personally, or by transmitting the same by post to such importer addressed to him at his place of abode or business. (2) The Comptroller shall, within fifteen days after the detention of such goods, determine either that the goods are or may be correctly entered according to the value declared by the importer and permit the same to be delivered, or to retain the same for the public use, in which latter case he shall cause the value at which the goods were declared by the importer, together with an addition of five per cent, and the duties already paid to be paid to the importer in full satisfactionfor such goods; or he may permit such person, on his application for that purpose, to enter the goods according to such value and on such terms as he may direct. L.R.O. 3/1998 LAWS OF GUYANA 92 Cap. 82:01 Customs (3) Such goods, if retained, shall be disposed of for the benefit of the State, and if the proceeds arising therefrom, in case of sale, exceed the sum so paid, and all charges incurred by the State, such surplus shall be disposed of as the President may direct. Officer taking 219. An officer shall not demand or accept any fee, perquisite or unauthorised reward whether pecuniary or otherwise, directly or indirectly, from any fees, etc. person on account of anything done or to be done by him, or omitted to 9 of 1993] be done by him, in or in any way relating to his office or employment, except such as he shall be permitted to demand or receive with the approval of the President or Comptroller and if any person shall give, offer or promise to give any such fee, perquisite or reward, such person shall be liable on summary conviction, for every such offence, to a fine of ten thousand dollars together with imprisonment for three years. Collusive 220. If any officer makes any collusive seizure, or delivers up, or seizure makes any agreement to deliver up or not to seize any aircraft, ship, bribery, etc. [9 of 1993] carriage or goods liable to forfeiture, or demands or takes any bribe, gratuity, recompense or reward for the neglect or non-performance of his duty, or conspires or connives with any person to commit an offence against the customs laws for the purpose of seizing any aircraft, ship, carriage or goods, and obtaining any reward for such seizure or otherwise, every such officer shall be liable on summary conviction to a fine of ten thousand dollars together with imprisonment for three years and be rendered incapable of holding any public office, and every person who gives or offers or gives or promises to give or procures to be given, any bribe, recompense or reward to, or shall make any collusive agreement with any such officer to induce him in any way to neglect his duty, or to do, conceal or connive at any act whereby any provisions of the customs laws may be evaded, shall be liable on summary conviction to a fine of ten thousand dollars together with imprisonment for three years. Offering goods 223. If any person offers for sale any goods under pretence that the for sale under same are prohibited, or have been unloaded and removed without pretence that they are payment of duties, all such goods (although not prohibited or liable to any smuggled. duties) shall be forfeited. LAWS OF GUYANA Customs Cap. 82:01 93

222 — (1) All aircraft, ships, and carriages, together with all animals and General

222. (1) All aircraft, ships, and carriages, together with all animals and General things made use of in the importation, attempted importation, landing, provisions as to forfeiture. removal, conveyance, exportation or attempted exportation of any [9 of 1993] uncustomed, prohibited or restricted goods, or any goods liable to forfeiture under the customs laws shall be forfeited. (2) All aircraft, ships and carriages, together with all animals and things, and goods liable to forfeiture, and all persons liable to detained for any offence, under the customs laws or under any law whereby officers are authorised to make seizures or detentions, shall or may be seized or detained in any place by any person duly employed for the prevention of smuggling or by any person having authority from the Comptroller to seize or detain the same. (3) All aircraft, ships or carriages, together with all animals and things, and goods seized under subsection (2) shall forthwith be delivered into the care of the Comptroller. (4) The forfeiture of any aircraft, ship, carriage animal or thing shall be deemed to include the furniture, tackle, harness and apparel thereof, and the forfeiture of any goods shall be deemed to include the package in which the same are found and all the contents thereof.

223 — (1) Where any seizure is made of any goods forfeited under the Procedure on

223. (1) Where any seizure is made of any goods forfeited under the Procedure on customs laws or any law enabling officers to make seizures, and the seizure. [1 of 1978] goods seized are not in the possession of the offender, master or person in charge of the vessel, aircraft or vehicle, or owner of the goods, or the seizure has not been made in the presence of the offender, master or owner as aforesaid, the seizing officer shall give notice in writing to the master or owner as aforesaid, if known to him by delivering the notice to him personally, or by sending such notice by post to his usual place of abode, or his business premises, if known. (2) All seizures lawfully made under the customs laws or any other law shall be deemed to be taken and condemned and may be sold or otherwise disposed of in such manner as the Comptroller may direct, unless the person from whom the seizure has been made, or the master or owner as aforesaid or some person by them duly authorised, gives L.R.O. 3/1998 LAWS OF GUYANA 94 Cap. 82:01 Customs notice to the Comptroller within one calendar month from the date of the seizure that he claims the goods, whereupon proceedings shall be taken for the forfeiture and condemnation thereof: Provided that animals or perishable goods may be sold forthwith in such manner as the Comptroller may direct and the proceeds of such sale retained to abide the result of any claim which may be lawfully made. (3) Where any proceedings are taken for forfeiture and condemnation, the court may, except in the case of goods subject to any prohibition or restriction, order delivery of the thing seized to the claimant on security being given for the payment to the Comptroller of the value thereof in case of condemnation. . Disposal of 224. All seizures whatsoever which have been made and condemned seizure. under the customs laws, or any other Act by which seizures are authorised to be made by officers, shall be disposed of in such manner as the Comptroller may direct. Limit of 225. Where a penalty is prescribed for the commission of an offence penalty. under the customs laws, such offence shall be punishable by a penalty not exceeding the penalty so prescribed: Provided that where by reason of the commission of any offence the payment of any customs duty has or might have been evaded the penalty imposed shall, unless the court for special reasons thinks fit to order otherwise, and without prejudice to the power of the court to impose a greater penalty, be not less than treble the amount of duty payable. President may 226. When any seizure has been made, or any fine or penalty incurred restore seizure, or inflicted, or any person committed to prison for any offence against etc. the customs laws, the President may direct restoration of such seizure whether condemnation has taken place or not, or waive or compound proceedings or mitigate or remit such fine or penalty, or release such person from confinement either before or after conviction on any terms and conditions, as he shall see fit. LAWS OF GUYANA Customs Cap. 82:01 95

227 — Subject to the approval of the President (which approval may be Comptroller

227. Subject to the approval of the President (which approval may be Comptroller signified by general directions to the Comptroller) and notwithstanding may mitigate penalty. anything contained in section 227, the Comptroller may mitigate or remit any penalty or restore anything seized under the customs laws at any time prior to the commencement of proceedings in any court against any person for an offence against the customs laws or for the condemnation of any seizure.

228 — The Comptroller may, with the approval of the Minister, reward Rewards

228. The Comptroller may, with the approval of the Minister, reward Rewards. any person who informs him of any offence against the customs laws [4 of 1972 4 of 1984] or assists in the recovery of any fine or penalty: Provided that such approval need not be obtained for a reward not exceeding one thousand dollars.

229 — Where under the customs laws any special procedure is Steamship

229. Where under the customs laws any special procedure is Steamship prescribed in regard to steamships, and where the owner of any agents. steamship is not resident in Guyana, it shall be the duty of the master or owner of such steamship to appoint an agent in Guyana for the purpose of performing any act which may under the customs laws be performed by the agent of the master or owner of a steamship; and if the master or owner of any steamship shall fail to appoint an agent as aforesaid, and until such agent be appointed or if such agent shall not give security when so required to the satisfaction of the Comptroller for the due observance of the customs laws, then such steamship shall be subject to the requirements of the customs laws applicable to ships other than steamships, and on failure or omission to perform any such requirement, the owner or master shall be liable in respect of such failure or omission to all penalties that might be imposed upon them or either of them under the customs laws if such ship were not a steamship.

230 — Every document submitted to the Comptroller or his officers for Form of

230. Every document submitted to the Comptroller or his officers for Form of the purposes of the customs laws shall be in such form as may be document. prescribed, if any, and shall contain the particulars required by such form or indicated therein.

231 — (1) The importer, exporter, or any person concerned in the Production of

231. (1) The importer, exporter, or any person concerned in the Production of importation or exportation of any goods shall, on the request of any documents. officer made at any time within three years of the date of importation or L.R.O. 3/1998 LAWS OF GUYANA 96 Cap. 82:01 Customs exportation, as the case may be, or of the date of delivery to the proper officer of an entry for such goods, if the same have been entered, produce for the inspection of such officer the invoices, books of account and any other documents of whatever nature relating to such goods which the officer shall require and shall answer such questions and make and subscribe such declarations regarding the weight, measure, strength, value, cost, selling price, origin and destination of such goods, and the name of the place whence or where any imported goods were consigned or transferred from one aircraft or ship to another, as shall be put to him by the officer, and shall produce such evidence as the officer may consider necessary in support of any information so furnished; and if the importer or exporter or other person concerned as aforesaid shall without reasonable cause neglect or refuse to carry out any of the provisions of this section, he shall be liable to a fine of one thousand dollars, and the Comptroller may, on such neglect or refusal, refuse entry or delivery or prevent shipment if the goods have not been entered or delivered or shipped or may allow entry, delivery or shipment upon such terms and conditions, and upon deposit of such sum, pending the production of the proper documents and declarations, as he shall see fit to impose or require. (2) The deposit made in accordance with subsection (1) shall be forfeited unless within three months of the time of deposit, or such further period as the Comptroller may allow, the person making the deposit shall produce the required documents or declarations to the Comptroller. Copies of 232. Where any person is required to submit any report, entry, documents to declaration, or other form for the purpose of the customs laws, the be submitted, Comptroller may require such person to submit as many copies thereof if required. as he may deem necessary; and where the Comptroller shall require invoices or certificates of origin, or both to be produced for any goods imported or exported, he may require such invoices or certificates of origin, or both, to be submitted in duplicate and may retain the duplicates, or, if such invoices or certificates of origin, or both, are not submitted in duplicate, he may retain the originals. LAWS OF GUYANA Customs Cap. 82:01 97

233 — Where any document required for the purposes of the customs Translation

233. Where any document required for the purposes of the customs Translation. laws contains any words not in the English language, the person required to produce such document shall produce therewith a correct translation thereof in English.

234 — Any officer may on the entry of any goods, or at any times Samples

234. Any officer may on the entry of any goods, or at any times Samples. afterwards, take samples of such goods for such purpose as the Comptroller may deem necessary, and such samples shall be disposed of and accounted for in such manner as the Comptroller may direct.

235 — All goods subject to the customs laws shall be liable to such Examination

235. All goods subject to the customs laws shall be liable to such Examination examination as the Comptroller may direct and the unloading, loading and handling of goods. and removal of goods and bringing them to the proper place for examination and weighing, putting them into scales, opening, unpacking, re-packing, bulking, sorting, lotting, marking and numbering, where such operations respectively are necessary or permitted, and removing to and placing them in the proper place of deposit until delivered or put on board an exporting aircraft or ship, shall be performed by or at the expense of the owner of such goods; and the owner shall unpack, sort, pile or otherwise prepare any goods either before or after entry thereof in such manner as the proper officer shall require to enable him to examine or take account of the same.

236 — The Comptroller may direct what goods may be skipped in a Re-packing

236. The Comptroller may direct what goods may be skipped in a Re-packing: customs area or warehouse, or bulked, sorted, lotted, packed and re- sampling of goods by packed there, and the manner thereof, and direct in what manner and owner. subject to what conditions the owner of any goods may take samples thereof: Provided that no goods may in any such building or place be re- packed into packages of a size in which the same are prohibited to be imported or exported, unless express provisions therefor is made by law.

237 — If any goods are lost or destroyed by unavoidable accident before Remission of

237. If any goods are lost or destroyed by unavoidable accident before Remission of the same have been delivered out of the care of any officer, either on duty on goods board an aircraft or ship, or in removing, loading, unloading, or receiving lost destroyed or abandoned. into a customs area or warehouse, or in the customs area or warehouse, or in course of delivery therefrom, the Comptroller, if satisfied that such goods have not been and will not be consumed in Guyana, may remit or L.R.O. 3/1998 LAWS OF GUYANA 98 Cap. 82:01 Customs return the duties due or paid thereon, and any goods which may be abandoned by the owner thereof as not worth the duty while in the charge of any officer, may be destroyed or otherwise disposed of as the Comptroller shall direct at the cost and charges of such owner, and the Comptroller may thereupon remit or return the duties due or paid thereon. Drawback on 238. Where it is proved to the satisfaction of the Comptroller that any goods lost. goods after being duly put on board an aircraft or ship for exportation or use as stores have, either before or after exportation, been destroyed by accident on board such aircraft or ship, any drawback or allowance payable on the goods shall be payable in the same manner as if the goods have been actually exported or used as stores. Drawback on 239. Where it is proved to the satisfaction of the Comptroller that any goods goods after being duly put on board an aircraft or ship for exportation or abandoned. use as stores have been materially damaged on board such aircraft or ship, any drawback or allowance payable in respect of the goods shall, if they are with the consent of the Comptroller discharged in Guyana and abandoned to the Government, be payable as if the goods had been actually exported or used as stores. Modification 240. The Comptroller may modify the form of declaration required of declaration. under section 49 in such manner as he may think necessary for adapting it to the provisions of sections 240 and 241. Authority to 241. (1) Whenever any person makes application to any officer to be produced transact any business on behalf of any other person, such officer may by person require the person so applying to produce a written authority from the acting for another. person on whose behalf such application is made, and in default of the [28 of 1967] production of such authority may refuse to transact such business; and any documents required by the customs laws to be signed by any particular person, if signed by any person authorised as aforesaid on behalf of the person required to sign the same, shall be deemed for all purposes to be signed by the person required to sign the same: Provided that the Comptroller may in his discretion refuse to allow any such application as aforesaid. LAWS OF GUYANA Customs Cap. 82:01 99 (2) It shall be lawful for the Minister to make regulations for the licensing of persons to transact business with the customs on behalf of others.

242 — Where any document or declaration is required by the customs Witnessing of

242. Where any document or declaration is required by the customs Witnessing of laws to be signed in the presence of the Comptroller, or any particular signatures. officer, if such document or declaration is signed in the presence of a witness whose signature is known to and who is approved by the Comptroller or the officer who receives the same, then in such case such document or declaration shall be as valid as if it had been signed in the presence of the Comptroller or the officer in whose presence it is required to be signed.

243 — Where under the customs laws the master or agent of any Master to

243. Where under the customs laws the master or agent of any Master to aircraft or ship is required to answer questions put to him by the attend before Comptroller if Comptroller or any officer, and such aircraft or ship shall be within so required. Guyana and shall not have left her final position, anchorage or berth preparatory to leaving Guyana it shall be lawful for the Comptroller or such officer to require the master to attend before him at the office of the Comptroller or such officer, and in such case the requirements of the customs laws shall not be deemed to have been fulfilled unless the master shall so attend when so required: Provided that it shall be lawful for the master with the consent of the Comptroller or such officer, to depute a senior officer of such aircraft or ship to attend for the purpose of answering such questions, and in such case, any reply made to any question put to such senior officer by the Comptroller or such officer as aforesaid shall for the purposes of section 215 be deemed to have been made by the person required to answer such questions.

244 — (1) If for any purpose of the customs laws it becomes necessary Time of

244. (1) If for any purpose of the customs laws it becomes necessary Time of to determine the precise time at which an importation of any goods shall importation, etc., defined. be deemed to have had effect, such time shall be deemed to be the time at which the aircraft or ship importing such goods actually arrived in Guyana. L.R.O. 3/1998 LAWS OF GUYANA 100 Cap. 82:01 Customs (2) If any question arises upon the arrival of any aircraft or ship at any port or place in Guyana in respect of any charge or allowance for such aircraft or ship, exclusive of cargo, the time of such arrival shall be deemed to be the time at which such aircraft or ship shall first be boarded by any person other than the pilot in the employment of the Government at such port or place. (3) The time of exportation of any goods shall be deemed to be the time when the same are put on board the exporting aircraft or ship, except in the case of goods prohibited to be exported, with reference to which the time of exportation shall be deemed to be the actual time at which the aircraft or ship departed from her final position, anchorage or berth within Guyana. (4) Notwithstanding anything in this section hereinbefore contained in the caseof goods imported or exported overland or by inland waters, the time of importation or exportation, as the case may be, shall be deemed to be the time at which such goods shall pass across the boundaries of Guyana. Special 245. All packages and coverings in which goods are imported or packages and exported and which in the opinion of the Comptroller— coverings deemed goods. (a) are not the usual or proper packages or coverings for such goods; or (b) are designed for separate use, other than as packages or coverings for the same or similar goods, subsequent to importation or exportation, as the case may be, shall for all purposes of the customs laws be deemed to be separate articles except in cases where a contrary provision shall be made. Power of 246. In addition to any other power of arrest or detention conferred by arrest. the customs laws, any officer may arrest and detain any person whom he finds committing an offence against the customs laws, and take him before a magistrate to be dealt with according to law. LAWS OF GUYANA Customs Cap. 82:01 101

247 — If any person liable to arrest under the customs laws escapes Arrest after

247. If any person liable to arrest under the customs laws escapes Arrest after from any officer attempting to arrest him, or if any officer is for any escape. reason whatever unable or fails to arrest any such person, such person may afterwards be arrested and detained by any officer at any place in Guyana within seven years from the time such offence was committed, and dealt with as aforesaid, as if he had been arrested at the time of committing such offence.

248 — The Auctioneers Act shall not apply to sales under the customs Sales under the

248. The Auctioneers Act shall not apply to sales under the customs Sales under the laws when conducted by an officer, which officer is hereby authorised customs laws. c. 91:07 to conduct such sales.

249 — When the duty on any goods sold at any customs sale shall be Value of

249. When the duty on any goods sold at any customs sale shall be Value of chargeable ad valorem, the value for duty for such goods shall be the articles sold by auction. prices realized at the sale, or the value appraised by the proper officer, whichever is the greater.

250 — Any person requiring a receipt for duties payable under the Receipts for

250. Any person requiring a receipt for duties payable under the Receipts for customs laws or for any other moneys which are brought to account in duties and other pay- accordance with the directions of the Comptroller on a bill of entry may ments made on have the same upon his furnishing the proper officer with an additional bills of entry. copy of the bill of entry; and such additional copy of the bill of entry, after having been compared with the original entry and signed by the proper officer, shall be delivered as a receipt to the person requiring it. PART XIII LEGAL PROCEEDINGS

251 — Subject to the express provisions of the customs laws, any Prosecutions

251. Subject to the express provisions of the customs laws, any Prosecutions offences under the customs laws may be prosecuted, and any penalty for customs or forfeiture imposed by the customs laws may be sued for, prosecuted offences. [4 of 1984] and recovered summarily, and all rents, charges, expenses and duties, and all other sums of money whatsoever payable under the customs laws may be recovered and enforced in a summary manner before a magistrate on the complaint of any officer. L.R.O. 3/1998 LAWS OF GUYANA 102 Cap. 82:01 Customs Penalty for 252. In default of payment when due and payable under this Act of any non-payment duties or other moneys, those duties or other monies with interest at the of duty and rate of six per cent per annum from the daythey became due and payable enforcement of payment. shall be recovered by the Comptroller by pirate execution or in the manner prescribed by section 253. Recovery of 253. If in any particular case, the Comptroller has reason to believe duty in certain that a person from whom duties or other monies are due and payable, cases. is likely or is about of leave Guyana before the expiration of the time allowed for payment, under the customs laws, without having paid such duties or other moneys, he may by notice in writing to such person demand payment of those duties or other moneys within the time to be limited by such notice. such duties or other moneys, shall thereupon be payable within the time so limited and in default of payment shall be recoverable forthwith by process of parate execution by the Comptroller or in the manner prescribed by section 253 unless security for payment thereof be given to the satisfaction of the Comptroller. Certificates. 254. (1) Where any payment payable to the Comptroller under the provisions of this Act has not been paid within thirty days after payment thereof became due, the Comptroller may make out a certificate in such form as may be prescribed stating the amount payable and the name, the trade or profession and the usual or last known place of business or abode of the person by whom such amount is payable. (2) On production thereof to the registrar of the Supreme Court, a certificate made under this section shall be registered by him in the High Court and when so registered shall have the same force and effect, and all proceedings may be taken thereon, as if the said certificate were a judgement for the State obtained in the High Court for a debt of the amount specified in the certificate together with any interest required to be paid by this Act to the day of payment. (3) Rules of Court may be made under section 67 of the High c. 3:02 Court Act providing for the procedure to be followed upon the registration of such certificate. LAWS OF GUYANA Customs Cap. 82:01 103 (4) All reasonable costs and charges attendant upon the registration of the certificate shall be recoverable in like manner as if they had been included in such certificate.

255 — (1) When the Comptroller has knowledge or suspects that a Garnishments

255. (1) When the Comptroller has knowledge or suspects that a Garnishments. person is or is about to become indebted or liable to make any payment to a person liable to make a payment of duties or other moneys under this Act, he may, by registered letter or by letter served personally, require such first-mentioned person to pay the moneys otherwise payable to such second-mentioned person in whole or in part to him on account of the liability of the second-mentioned person under this Act. (2) The receipt of the Comptroller for moneys paid as required under this section shall to the extent of payment be a good and sufficient discharge of the original liability— (a) of the person who pays such money to the Comptroller to the person liable to make a payment of duties or other moneys under this Act; (b) of the person liable to make a payment of duties or other moneys under this Act to the Comptroller. (3) Every person who has discharged any liability to a person liable to make payment of duties or other moneys under this Act without complying with a requirement under this section shall be liable to pay to the Comptroller as a debt due to the State an amount equal to the liability discharged or the amount which he was required under this section to pay to the Comptroller whichever is the less. (4) Where the person who is or is about to become indebted or liable carriesbusiness under a name or style other than his own name, the registered or other letter under subsection (1) may be address to the name or style under which he carries on business and, in the case of personal service, shall be deemed to have been validly served if it has been left with an adult person employed at the place of business of the addressee. L.R.O. 3/1998 LAWS OF GUYANA 104 Cap. 82:01 Customs (5) Where the persons who are or are about to become indebted or liable carry on business in partnership, the registered or other letter under subsection (1) may be addressed to the partnership name and, in the case of personal service, shall be deemed to have been personally served on one of the partners or left with an adult person employed at the place of the partnership. Order in 256. (1) Where proceedings are pending before a magistrate’s court certain for the recovery of any duties or other moneys under this Act, on proof circumstances to prevent by evidence by oath to the satisfaction of the court that there is probable defendant from cause for believing that the party against whom the proceedings are leaving instituted (herein after in this section referred to as the “defendant”) is Guyana. about of quit Guyana unless apprehended, and that the absence of the defendant from Guyana will prejudice the recovery of the duties or other moneys sued for, the court may order the defendant not to leave Guyana pending the determination of the proceedings unless or until he has sooner given security not exceeding the sum claimed in the proceedings as the court may direct that he will not go out of Guyana without leave of the court. (2) Where the court makes an order under subsection (1) it may give such directions as it thinks fit for the purpose of carrying out and giving effect to that order and such directions may include the adaptation or modification of any order or instrument which could otherwise be issued by the court in the exercise of its civil or criminal jurisdiction. (3) Where in proceedings referred to in subsection (1) the court orders the defendant to pay any duties or other moneys (including costs or interest) claimed in those proceedings, the court may— (a) order that the whole or any part of the sum deposited as security by the defendant under subsection (1) shall be applied in payment of the duties or other moneys (including costs and interest) ordered to be paid in those proceedings; or (b) if the aforesaid security is in the nature of a bond, order that the bond be delivered to the Comptroller who, on suing on it, may notwithstanding anything to the contrary therein, recover any duties or other moneys (including costs and LAWS OF GUYANA Customs Cap. 82:01 105 interest) ordered to be paid in the proceedings together with the costs of the action brought to enforce the bond.

257 — Proceedings under the customs laws may be commenced at any Proceedings to

257. Proceedings under the customs laws may be commenced at any Proceedings to time within seven years after the date of the offence. be taken within 7 years.

258 — Where any court has imposed a penalty for an offence against the Alternative

258. Where any court has imposed a penalty for an offence against the Alternative customs laws, and such penalty is not paid, the court may, prison sentence. notwithstanding anything contained in any other law, order the 4 of 1972] defendant who is convicted of such offence, in default of payment of the penalty adjudged to be paid, to be imprisoned for any term not exceeding six months, where the fine does not exceed one thousand dollars, or twelve months where the fine exceeds one thousand dollars.

259 — Subject to any other provision of this Act or any other law Imprisonment

259. Subject to any other provision of this Act or any other law Imprisonment imposing a sentence of imprisonment for an offence under this Act, for second offence. where a defendant is liable to a fine of one thousand dollars or upwards [4 of 1972 for an offence under the customs laws, and the defendant has previously 28 of 1975 beenconvicted for an offence against the customs laws, or has 9 of 1993] previously incurred a pecuniary penalty or forfeiture under the customs laws which has been enforced in any court, the court may, if it thinks fit, in lieu of ordering payment of a pecuniary penalty, order the defendant to be imprisoned for any period not exceeding two years.

260 — The fact that any duties of customs have been secured by bond Limitation as

260. The fact that any duties of customs have been secured by bond Limitation as or otherwise shall not be pleaded or made use of in answer to or in stay to pleading. of any proceeding under the customs laws.

261 — Every offence under the customs laws shall be deemed to have Place of

261. Every offence under the customs laws shall be deemed to have Place of been committed and every cause of complaint to have arisen either in offence. the place in which it actually was committed or arose, or in any place on land where the offender or person prosecuted may be or be brought.

262 — Any officer may prosecute and conduct any information or other Officer may

262. Any officer may prosecute and conduct any information or other Officer may proceeding under the customs laws in respect of any offence or penalty. prosecute.

263 — In all proceedings under the customs laws the same rules as to Costs

263. In all proceedings under the customs laws the same rules as to Costs. costs shall be observed as in proceedings between private persons. L.R.O. 3/1998 LAWS OF GUYANA 106 Cap. 82:01 Customs Claims to 264. (1) No claim or appearance shall be entered to any information seized goods filed or exhibited for the forfeiture of any animal, carriage, aircraft, ship, to be made in goods or things seized for any cause of forfeiture in any court unless such name of owner. claim or appearance be made by or in the real name of the owner thereof, [9 of 1993] describing his place of residence and occupation; and if such claimant shall reside in Guyana, oath shall be made by him before the court before which such information shall be exhibited, that the said animal, carriage, aircraft, ship, goods or things were his property at the time of seizure; but if such person shall reside outside Guyana, then oath shall be made by the attorney by whom such claim or appearance shall be entered that he has full authority from such claimant to make or enter the same, and that to the best of his knowledge and belief the same were at the time of seizure, the bona fide property of the claimant; and on failure of making such proof of ownership such animal, carriage, aircraft, ship, goods or things shall be condemned, as if no claim or appearance has been made; and, if such animal, carriage, aircraft, ship, goods or things shall at the time of the seizure thereof be the bona fide property of any number of owners exceeding five, it shall not be necessary for more than two of them to enter such claim or appearance on the part of themselves and their co-owners, or to make such oath as aforesaid; and if such animal, carriage, aircraft, ship, goods or things shall be at the time of seizure the property of a company, such claim and appearance may be entered and oath made by the secretary or a director of such company. (2) For the purpose of this section a company means a limited c. 89:01 company registered in Guyana under the Companies Act, but does not include any company or association of persons calling themselves a company not so registered. Certificate of 265. In case any information or suit is commenced or brought to trial probable cause on account of the seizure of any animal, carriage, aircraft, ship, goods of seizure. or things, or pursuant to any act done by any officer in the execution or [9 of 1993] intended execution of his duty under the customs laws, and such information or suit be dismissed, and it appears to the court before whom the same shall have been tried that there was probable cause for such seizure or act the court shall certify on the record that there was such probable cause, and in such case the person who made such seizure or performed such act shall not be liable to any action, indictment or other suit or prosecution on account of such seizure or act; and a copy of such LAWS OF GUYANA Customs Cap. 82:01 107 certificate verified by the signature of the officer of the court, shall at the request of the officer concerned be given to him, and the same shall for all purposes be sufficient evidence of such certificate; and in case any action, indictment or other suit or prosecutionshall be commenced and brought to trial against any person on account of any seizure or act aforesaid (whether any information be brought to trial in respect of the same or not, or, having been brought to trial, the court shall not have certified that there was a probable cause for such seizure or act), wherein a verdict shall be given against the defendant, if the court shall be satisfied that there was probably cause for such seizure or act, then the plaintiff shall recover any animal, carriage, aircraft, ship, goods or things seized or the value thereof without costs of suit, but no conviction shall be recorded against the defendant. PART XIV PROOF IN PROCEEDINGS

266 — In any prosecution or proceeding under the customs laws, the Onus of proof

266. In any prosecution or proceeding under the customs laws, the Onus of proof proof that the proper duties have been paid in respect of any goods, or on defendant that the same have been lawfully imported or exported, or lawfully put in certain cases. into or out of any aircraft or ship, or lawfully transferred from one [9 of 1993] aircraft or ship to another aircraft or ship shall lie on the defendant.

267 — The averment that the Comptroller has elected that any particular Averment in

267. The averment that the Comptroller has elected that any particular Averment in penalty should be sued for or recovered, or that any goods thrown any proceed- overboard, staved or destroyed were thrown overboard, staved or ings under the customs laws. destroyed to prevent seizure, or that any person is an officer, or that any person was employed for the prevention of smuggling, or that the offence was committed or that any act was done within the limits of any port, or in the waters of Guyana, or over Guyana, or where the offence is committed in any port or place in Guyana, the naming of such port or place in any information or proceedings, shall be deemed sufficient, unless the defendant in any such case shall prove the contrary.

268 — If upon any trial a question shall arise whether any person is an Evidence of

268. If upon any trial a question shall arise whether any person is an Evidence of officer, his own evidence thereof shall be deemed sufficient, and every officers. such officer shall be deemed a competent witness upon the trial of any L.R.O. 3/1998 LAWS OF GUYANA 108 Cap. 82:01 Customs suit or information on account of any seizure or penalty, notwithstanding such officer may be entitled to any reward upon the conviction of the party charged in such suit or information. Valuation of 269. (1) In all cases where any penalty the amount of which is to be goods for determined by the value of any goods is sued for under the customs laws, penalty. such value shall, as regards proceedings in any court, be estimated and taken according to the rate and price for which goods of the like kind but of the best quality upon which the duties of customs shall have been paid were sold at or about the time of the offence, or according to the rate and price for which the like kind of goods were sold in bond at or about the time of the offence with the duties due thereon added to such rate or price in bond. (2) A certificate under the hand of the proper officer of the value of such goods shall be accepted by the court as prima facie evidence of the value thereof. Copies of 270. In case any book or document required by the customs laws be documents required to be used as evidence in any court as to the transactions to valid. which it refers, copies thereof certified by an officer shall be admissible [4 of 1972] for that purpose without production of the original; and certificates and copies of official documents purporting to be certified under the hand and seal or stamp of office of the principal officer of inland revenue or the principal officer of Customs and Excise of any Commonwealth territory or of such other officers performing similar functions in a Commonwealthterritory as may be approved by the Minister or of any Guyanese Consul or Vice-Consul in a foreign country shall be received as prima facie evidence. Proof of order 271. (1) If upon the trial of any issue touching any seizure, penalty or of President forfeiture, or other proceedings under the customs laws or incident etc., or of thereto, it may be necessary to give proof of any order issued by the certificate of Government President, a minister, the Comptroller or any person in the employment chemist. of the Government, the order, or any letter or instructions referring thereto, shall be admitted and taken as sufficient evidence of such order, if any such document purports to be signed by any such functionary, or shall appear to have been officially printed or issued, unless the contrary be proved. LAWS OF GUYANA Customs Cap. 82:01 109 (2) In any proceedings under the customs laws the production of a certificate purporting to be signed by a Government chemist shall be sufficient evidence of all matters therein stated unless the contrary be proved.

272 — Condemnation by any court under the customs laws may be Certificate of

272. Condemnation by any court under the customs laws may be Certificate of proved in any court, or before any competent tribunal, by the production condemnation. of a certificate of such condemnation purporting to be signed by the officer of such court. PART XV MISCELLANEOUS

273 — The Comptroller may permit the entry, unloading, removal and Discretionary

273. The Comptroller may permit the entry, unloading, removal and Discretionary loading of goods, and the report and clearance of aircraft and ships in power to such form and manner as he may direct to meet the exigencies of any Comptroller in special case to which the customs laws may not be conveniently applicable. circumstances.

274 — Notwithstanding any other provisions of this Act, the Comptroller Power to

274. Notwithstanding any other provisions of this Act, the Comptroller Power to may, in any case he deems proper and in substitution for any proceedings accept compensation in a court of summary jurisdiction, accept on behalf of the State a sum for offences. of money by way of compensation from any person reasonably suspected of a contravention of the Act or any regulations made thereunder: Provided that such compensation shall be accepted only where the person reasonably suspected of such contravention has expressed his willingness in the form prescribed by the Comptroller that the contravention as aforesaid shall be so dealt with.

275 — Where in any Order in Council made applicable to Guyana in Effect of Air

275. Where in any Order in Council made applicable to Guyana in Effect of Air accordance with the applied Act entitled the Air Navigation Act, 1949, Navigation Orders in or in any regulations made or having effect as if made under any such Council. Order in Council, any provision shall be made contrary to the customs laws such provision shall have effect to the exclusion of the corresponding provision contained in the said laws. L.R.O. 3/1998 LAWS OF GUYANA 110 Cap. 82:01 Customs Commissioned 276. The captain or other officer having charge of any aircraft or ship aircraft or having commission from the State of Guyana or from any foreign State, ships. having on board any goods laden at any port or place outside Guyana shall, on arrival at any port or place in Guyana, and before any part of such goods be taken out of such aircraft or ship, or when called upon so to do by any officer, deliver an account in writing under his hand to the best of his knowledge of the quality and quantity of every package or parcel of such goods, and of the marks and numbers thereon, and of the names of the respective consignors and consignees of the same, and shall make and subscribe a declaration at the foot of such account declaring to the truth thereof, and shall also truly answer to the Comptroller or other proper officer such questions concerning such goods as shall be required of him and on failurethereof such captain or other officer shall be liable to a fine of one thousand dollars; and all such aircraft and ships shall be liable to such searches as merchant aircraft and ships are liable to, and officers may freely enter and go on board all such aircraft and ships, and bring from thence on shore into the State warehouse any goods found on board any such aircraft or ship as aforesaid, subject nevertheless to such regulations in respect to aircraft or ships of war belonging to the State as shall from time to time be directed in that respect by the Minister. Comptroller 277. Subject to this Act and any regulations made thereunder, the may prescribe Comptroller may from time to time prescribe forms required to be used forms. for the purposes of the customs laws and any such forms so prescribed [28 of 1967] shall be published in the Gazette one month before such forms shall be required to be used. Power to make 278. The Minister may make regulations for the further, better or more regulations. convenient effectuation of any of the provisions or purposes of the [28 of 1967] customs laws, and may, in such regulations, prescribe fees, rents or charges to be paid in respect of any matter therein referred to. Existing ports, 276. All ports, warehouses, sufferance wharves and boarding warehouse, stations, approved as such at the commencement of this Act, shall etc., to continue to be ports, warehouses, sufferance wharves and boarding continue. stations, and all duly appointed wharves shall be deemed to be approved places of loading and unloading until the appointment thereof is revoked or varied under this Act. LAWS OF GUYANA Customs Cap. 82:01 111 FIRST SCHEDULE [O. 76/1973 O. 136/1973 O. 149/1973 PART I O. 153/1973 O. 158/1973 GENERAL PROVISIONS O. 165/1973 O. 166/1973 O. 40/1974

1 — The Guyana Tariff is adopted from the Common External Tariff

1. The Guyana Tariff is adopted from the Common External Tariff O. 124/1974 of the Caribbean Common Market pursuant to Article 31 of the Treaty O. 152/1974 establishing the Caribbean Community to which Guyana is a signatory. O. 155/1974 O. 65/1975 O. 67/1975 O. 90/1975 30 of 1975 O. 7/1976 O. 46/1976 O. 72/1976 O. 83/1976 1 of 1976 10 of 1976 6 of 1999] L.R.O. 3/1998 2 LAWS OF GUYANA Customs cap. 82:01 FIRST SCHEDULE PART 1 - General note, - List of titles of section and chapters. - General rules of the Interpretation of the Harmonized System - Tariff Notes and classification from Chapters with appropriate rate of duty - Export duties, - Annex (i) – Community rates of duty ( import duty) - Annex (ii) _ Flat rate of duty. PART II - Members of the Caribbean Community PART III (1) Exemption from import duties ‘A’ Partial Exemptions – items 1- 13 ‘B’ Full Exemptions - (i) for approved industry and agriculture. (ii) for other approved purposes. (2) List of items ineligible for duty exemption. PART IV – Exemption from export duties of Customs. SECOND SCHEDULE PART I - List of prohibited imports. PART II - List of restricted imports. 3 LAWS OF GUYANA Customs cap. 82:02 THIRD SCHEDULE PART I - List of prohibited exports. PART II - List of restricted exports. FOURTH SCHEDULE List of conditions to be complied with and the rules regarding Common Market Origin. 4 LAWS OF GUYANA Customs cap. 82:02 GENERAL NOTE This text of the Common External Tariff of the Caribbean Common Market established by decision of the Council of Ministers of the Common Market contains: - the list of Abbreviations and Symbols used in this publications; - the Titles of Section and Chapters; - General Rules for the Interpretation of the Harmonised System; - The Schedule of Rates; - The List of Conditional Duty Exemptions; - The List of Items Ineligible for Duty Exemption. The classification structure of the Schedule of Rates is based on the Harmonised Commodity Description and Coding System; the Statistical Classification Numbers are based on the metric system. Reference to the pages of the Schedule of Rates is included in the listing of Sections and Chapters to permit easy identification in the Schedule of Rates. The General Rules of the Interpretation of the Harmonised Commodity Systems provide the principles on which classification under that System is based and are integral part of the classification structure of the Schedule of Rates. The rates of duty shown in the schedule of Rates will be applicable to imports from third countries into the Member States of the Caribbean Common Market as well as to goods traded among the Member States of the Caribbean Common Market which do not qualify for Common Market treatment. The List of Conditional duty Exemptions sets out those goods which, when imported for the purposes stated in the List may be admitted into the importing Member State free of import duty or at a rate which is lower than that set down in the Schedule of Rates, subject always to the approval of the relevant Competent Authority of the Member State. Conditional duty exemption would be accorded to all other items eligible therefore in accordance with the Rules Governing the Application of the List of Conditional Duty Exemptions. 5 LAWS OF GUYANA Customs cap. 82:02 In Part I of the List of Items Ineligible for Duty Exemption are set down those items which will not be eligible for the grant of exemption from duty (in whole or in part) where they are imported “For use in Industry, Agriculture, Fisheries, Forestry and Mining” (Section I of the List of Conditional Duty Exemptions). At the same time, the items set down in Part in Part I and II of the List of Items Ineligible for Duty Exemption will not be eligible for the grant of exemption from duty (in whole in or part) where they are imported “For Other Approved Purposes” (Section XL of the List of Conditional Duty Exemptions), except where the items have been made available as gifts or on a concessionary basis. The List of Items, Ineligible for Duty Exemption includes those items produced in the Caribbean Common Market in quantities which are considered adequate to justify the application of tariff protection. These items will not be eligible for the grant of exemption from duty (in whole or in part) where they are imported for use in Industry, Agriculture, Fisheries, Forestry and Mining. Except where the content otherwise requires, “per cent” or the symbol “%” means percentage of value. 6 LAWS OF GUYANA Customs cap. 82:02 ABBREVIATIONS AND SYMBOLS AC alternating current ASTM American Society for Testing Materials Bq becquerel o c degree (s) Celsius cc cubic centimetre (s) cg centigram (s) cm centimetre (s) cm2 square centimetre (s) cm3 cubic centimetre (s) 3600 360 degrees DC direct current g grams (s) g.v.w. gross vehicle weight Hz hertz IR infra-red kcal kilocalorie (s) kg kilogram (s) kgf kilogram force kN kilonewton (s) kPa kilopascal (s) kV kilovolt (s) kVa kilovolt (s)-ampere (s) kW kilowatt (s) l litre (s)\ m metre (s) m- meta- m2 square metre (s) m3 cubic metre (s) µCi microcurie mg milligram (s) mm millimetre (s) mN millinewton (s) Mpa megapascal (s) 7 LAWS OF GUYANA Customs cap. 82:02 N newton (s) No. Number o- ontho- p- para- t tonne (s) PVC polyvinyl chloride r.p.m. revolutions per minute UV ultra-voilet V volt (s) vol. Volume W watt (s) % percent xo x degree (s) 8 LAWS OF GUYANA Customs cap. 82:02 LIST OF TITLES OF SECTIONS AND CHAPTERS SECTION I LIVE ANIMALS; ANIMAL PRODUCTS Page(s) Section Notes…………………………………………………………………………………….22 Chapters

1 — Live animals……………………………………………………………...…………23 -25

1. Live animals……………………………………………………………...…………23 -25

2 — Meat and edible meat offal………………………………………………………….26 -30

2. Meat and edible meat offal………………………………………………………….26 -30

3 — Fish and crustaceans, mollusks and other aquatic invertebrates…………………... 31 – 41

3. Fish and crustaceans, mollusks and other aquatic invertebrates…………………... 31 – 41

4 — Dairy produce; birds’ eggs; natural honey; edible products

4. Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or inc……………………………………42 – 47

5 — Products of animal origin, not elsewhere specified or included…………………… 48- 52

5. Products of animal origin, not elsewhere specified or included…………………… 48- 52 *** 9 LAWS OF GUYANA Customs cap. 82:02 SECTION II VEGETABLE PRODUCTS Page (s) Section Note………………………………………………………………………………..……53 Chapters

6 — Live trees and other; bulbs, roots and the like;

6. Live trees and other; bulbs, roots and the like; cut flowers and ornamental foliage…………………………………………………..54-55

7 — Edible vegetables and certain roots and tubers……………………………………....56-63

7. Edible vegetables and certain roots and tubers……………………………………....56-63

8 — Edible fruit and nuts; peel of citrus fruit or melons………………………………….64-69

8. Edible fruit and nuts; peel of citrus fruit or melons………………………………….64-69

9 — Coffee, tea, mate′ and spices…..…………………………………………………….70-73

9. Coffee, tea, mate′ and spices…..…………………………………………………….70-73

10 — Cereals………………………………………………………………………………74-76

10. Cereals………………………………………………………………………………74-76

11 — Products of the milling industry; malt; starches; inulin; wheat gluten………………..77-81

11. Products of the milling industry; malt; starches; inulin; wheat gluten………………..77-81

12 — Oil seeds and oleaginous fruits; miscellaneous grains, seed and fruit;

12. Oil seeds and oleaginous fruits; miscellaneous grains, seed and fruit; industrial and medicinal plants; straw and fodder…………………………………..82-88

13 — Lac; gums, resins and other vegetable saps and extracts…………………………….89-91

13. Lac; gums, resins and other vegetable saps and extracts…………………………….89-91

14 — Vegetable plaiting material; vegetable products not elsewhere specified

14. Vegetable plaiting material; vegetable products not elsewhere specified or included………………………………………………………………………….92-94 *** 10 LAWS OF GUYANA Customs cap. 82:02 SECTION III ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES Page(s) Chapters

15 — Animal or vegetable fats and oils and their cleavage products;

15. Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes…………………………………..95-102 *** SECTION IV PREPRED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES Page (s) Section Notes……………………………………………………………………..103-104 Chapters

16 — Preparations of meat, of fish or of crustaceans, mollusks or

16. Preparations of meat, of fish or of crustaceans, mollusks or other aquatic invertebrates…………………………………………………105-107

17 — Sugars and sugar confectionary……………………………………………108-110

17. Sugars and sugar confectionary……………………………………………108-110

18 — Cocoa and cocoa preparations……………………………………………..111-113

18. Cocoa and cocoa preparations……………………………………………..111-113 11 LAWS OF GUYANA Customs cap. 82:02

19 — Preparations of cereals, flour, starch or milk;

19. Preparations of cereals, flour, starch or milk; pastrycooks’ products ……….……………………………………….…114-118 Page(s) Chapters

20 — Preparations of vegetables, fruit, nuts or other parts of plants……….119-125 (iv)

20. Preparations of vegetables, fruit, nuts or other parts of plants……….119-125 (iv)

21 — Miscellaneous edible preparations…………………………………..125(iv)-130

21. Miscellaneous edible preparations…………………………………..125(iv)-130

22 — Beverages, spirits and vinegar……………………………………….......131-161

22. Beverages, spirits and vinegar……………………………………….......131-161

23 — Residues and waste from the food industries; prepared animal fodder…..137- 140

23. Residues and waste from the food industries; prepared animal fodder…..137- 140

24 — Tobacco and manufactured tobacco substitutes……………………..141(i)-141 (ii)

24. Tobacco and manufactured tobacco substitutes……………………..141(i)-141 (ii) *** SECTION V MINERAL PRODUCTS Chapters

25 — Salt; sulphur; earths and stone; plastering material, lime and cement…….142-152

25. Salt; sulphur; earths and stone; plastering material, lime and cement…….142-152

26 — Ores, slag and ash. 153-156

26. Ores, slag and ash. 153-156

27 — Mineral fuels, mineral oils and products of their distillation;

27. Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes…………………………………...157-166 *** 12 LAWS OF GUYANA Customs cap. 82:02 SECTION VI PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES Page(s) Section Notes…………………………………………………………………….167 Chapters.

28 — Inorganic chemicals; organic or inorganic compounds of precious

28. Inorganic chemicals; organic or inorganic compounds of precious metals; of radioactive elements or of isotopes…………………………....168-184

29 — Organic chemicals………………………………………………………...185-213

29. Organic chemicals………………………………………………………...185-213

30 — Pharmaceutical products…………………………………………………..214-223

30. Pharmaceutical products…………………………………………………..214-223

31 — Fertilizers…………………………………………………………………224-229

31. Fertilizers…………………………………………………………………224-229

32 — Tanning or dyeing extracts; tannins and their derivatives;

32. Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks………………………………………..……230-239

33 — Essential oils and resinoids; perfumery,

33. Essential oils and resinoids; perfumery, cosmetic or toilet preparations…………………………………………..240-244

34 — Soap, organic surface-active agents, washing preparations,

34. Soap, organic surface-active agents, washing preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modeling pastes, “dental waxes” and dental preparations with a basis of plaster…………………………245-251

35 — Albuminoidal substances; modified starches; gules; enzymes………….252-254

35. Albuminoidal substances; modified starches; gules; enzymes………….252-254

36 — Explosives; pyrotechnic products; matches; pyrophoric alloys;

36. Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations………………………………………255-257

37 — Photographic or cinematographic goods……………………………….258-262

37. Photographic or cinematographic goods……………………………….258-262 13 LAWS OF GUYANA Customs cap. 82:02 Page(s) Chapters

38 — Miscellaneous chemical products………………………………………….263-273

38. Miscellaneous chemical products………………………………………….263-273 *** SECTION VII PLACTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF Section Note……………………………………………………………………………274 Chapters

39 — Plastics and thereof ……………………………………………………….275-292

39. Plastics and thereof ……………………………………………………….275-292

40 — Rubber and articles thereof……………………………………………..293-302(i)

40. Rubber and articles thereof……………………………………………..293-302(i) *** 14 LAWS OF GUYANA Customs cap. 82:02 SECTION VIII RAW HIDES AND SKINS, LEATHER’ FURSKIN AND ARTICLES THEREFORE; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLE OF ANIMAL GUT (OTHER THAN SILK WORM GUT) Page(s) Chapters

41 — Raw hides and skins (other than furskins) and leather………………….302(ii)-306

41. Raw hides and skins (other than furskins) and leather………………….302(ii)-306

42 — Articles of leather; saddler and harness; travel goods,

42. Articles of leather; saddler and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)……………………………………………...307-311

43 — Furskins and artificial fur; manufacturers thereof………………………312-316

43. Furskins and artificial fur; manufacturers thereof………………………312-316 *** SECTION IX WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW, OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK Page(s) Chapters

44 — Wood and articles off wood; wood charcoal…………………………….317-329

44. Wood and articles off wood; wood charcoal…………………………….317-329 15 LAWS OF GUYANA Customs cap. 82:02 Page(s) Chapters

45 — Cork and articles of cork…………………………………………………..330-331

45. Cork and articles of cork…………………………………………………..330-331

46 — Manufacturers of straw, of esparto or of other plaiting materials;

46. Manufacturers of straw, of esparto or of other plaiting materials; basketware and wickerwork……………………………………………...332-3333 *** SECTION X PULP OF WOOD OF OTHER FOBROUS CELLULOSTIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF Chapters

47 — Pulp of wood or of other fibrous cellulosic material; recovered

47. Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paper-board……………………………………334-336

48 — Paper and paperboard; articles of paper pulp, of paper of

48. Paper and paperboard; articles of paper pulp, of paper of paperboard…………………………………………………………………337-356

49 — Printed books, newspapers, pictures and other products

49. Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans………………357-362 *** 16 LAWS OF GUYANA Customs cap. 82:02 SECTION XI TEXTILES AND TEXTILE ARTICLES Page(s) Section Notes……………………………………………………………………236-379 Chapters

50 — Silk……………………………………………………………………….380-381

50. Silk……………………………………………………………………….380-381

51 — Wool, fine or coarse animal hair; horsehair yarn and woven fabric……..382-385

51. Wool, fine or coarse animal hair; horsehair yarn and woven fabric……..382-385

52 — Cotton…………………………………………………………………….386-398

52. Cotton…………………………………………………………………….386-398

53 — Other vegetable textile fibres; paper yarn and woven

53. Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn……………………………………………………...399-402

54 — Man-made filaments…………………………………………………… 402-408

54. Man-made filaments…………………………………………………… 402-408

55 — Man-made staple fibres…………………………………………………...409-418

55. Man-made staple fibres…………………………………………………...409-418

56 — Wadding, felt and nonwovens; special yarns; twine,

56. Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof…………………………….419-425

57 — Carpets and other textile floor coverings…………………………………..426-428

57. Carpets and other textile floor coverings…………………………………..426-428

58 — Special woven fabrics; tufted textile fabrics; lace, tapestries;

58. Special woven fabrics; tufted textile fabrics; lace, tapestries; trimmings; embroidery…………………………………………………….429-434

59 — Impregnated, coated, covered or laminated textile fabrics;

59. Impregnated, coated, covered or laminated textile fabrics; textile article of a kind suitable for industrial use…….…………………...435-441

60 — Knitted or crocheted fabrics……………………………………………….442-443

60. Knitted or crocheted fabrics……………………………………………….442-443

61 — Articles of apparel and clothing accessories, knitted or crocheted………..444-456

61. Articles of apparel and clothing accessories, knitted or crocheted………..444-456

62 — Articles of apparel and clothing accessories. Not knitted or crocheted……457-469

62. Articles of apparel and clothing accessories. Not knitted or crocheted……457-469 17 LAWS OF GUYANA Customs cap. 82:02 Page(s) Chapters

63 — Other made up textile articles; sets; worn clothing and worn

63. Other made up textile articles; sets; worn clothing and worn textile articles; rags………………………………………………………...470-476 SECTION XII FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR Chapters Page(s)

64 — Footwears, gaiters and the like; parts of such articles……………………477-482

64. Footwears, gaiters and the like; parts of such articles……………………477-482

65 — Headgear and parts thereof……………………………………………….483-485

65. Headgear and parts thereof……………………………………………….483-485

66 — Umbrellas, sun umbrellas, walking-sticks, whips,

66. Umbrellas, sun umbrellas, walking-sticks, whips, riding-crops and parts thereof…………………………………………….486-487

67 — Prepared feathers and down and articles made of feathers

67. Prepared feathers and down and articles made of feathers or of down; artificial flowers; article of human hair………………………488-491 *** 18 LAWS OF GUYANA Customs cap. 82:02 SECTION XIV NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN Page(s) Chapter

71 — Natural or cultured pearls, precious or semi-precious

71. Natural or cultured pearls, precious or semi-precious stones, precious metals clad with precious metal, and articles thereof; imitation jewellery; coin…………………………..571-529 *** SECTION XV BASE METALS AND ARTICLES OF BASE METAL Page(s) Section Notes………………………………………………………………….530-533 Chapters

72 — Iron and steel…………………………………………………………….534-559

72. Iron and steel…………………………………………………………….534-559

73 — Articles and iron or steel………………………………………………..560-573

73. Articles and iron or steel………………………………………………..560-573

74 — Copper and articles thereof……………………………………………..574-584

74. Copper and articles thereof……………………………………………..574-584

75 — Nickel and articles thereof……………………………………………...585-590

75. Nickel and articles thereof……………………………………………...585-590

76 — Aliminium and articles thereof……………………………………..…..591-598

76. Aliminium and articles thereof……………………………………..…..591-598 19 LAWS OF GUYANA Customs cap. 82:02 Page(s) Chapters

77 — (Reserved for possible future use in the Harmonised System………………….599

77. (Reserved for possible future use in the Harmonised System………………….599

78 — Lead and articles thereof…………………………………………………..599-602

78. Lead and articles thereof…………………………………………………..599-602

79 — Zinc and articles thereof…………………………………………………..603-606

79. Zinc and articles thereof…………………………………………………..603-606

80 — Tin and articles thereof……………………………………………………607-610

80. Tin and articles thereof……………………………………………………607-610

81 — Other base metals; cermets; articles thereof………………………………611-615

81. Other base metals; cermets; articles thereof………………………………611-615

82 — Tools, implements, cutlery, spoons and forks, of base metal;

82. Tools, implements, cutlery, spoons and forks, of base metal; Parts thereof of base metal………………………………………………...616-624

83 — Miscellaneous articles of base metal…………………………………625(i)-625(v)

83. Miscellaneous articles of base metal…………………………………625(i)-625(v) *** SECTION XVI MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND PRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES Page(s) Section Notes……………………………………………………………………626-628 Chapters 20 LAWS OF GUYANA Customs cap. 82:02

84 — Nuclear reactors, boilers, machinery and mechanical appliances;

84. Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof……………………………………………………………….629-681 Page(s) Chapters

85 — Electrical machinery and equipment and parts thereof;

85. Electrical machinery and equipment and parts thereof; Sound recorders and reproducers, television image recorders and Reproducers, and parts and accessories of such articles………………682-710(ii) SECRION XVII VEHICLES, AIRCRAFFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT Page(s) Chapters

86 — Railway or tramway locomotives, rolling-stock and parts thereof;

86. Railway or tramway locomotives, rolling-stock and parts thereof; Railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signaling equipment of all kinds………………………………………………….714-718

87 — Vehicles other than railway or tramway rolling-stock,

87. Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof……………………………………….719-731

88 — Aircraft, spacecraft, and parts thereof…………………………………..732-733

88. Aircraft, spacecraft, and parts thereof…………………………………..732-733

89 — Ships, boats and floating structures……………………………………..734-736

89. Ships, boats and floating structures……………………………………..734-736 *** 21 LAWS OF GUYANA Customs cap. 82:02 SECTION XVIII OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF Page(s) Chapters

90 — Optical, photographic, cinematographic, measuring,

90. Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof…………………………………...737-756

91 — Clocks and watches and parts thereof……………………………………..757-763

91. Clocks and watches and parts thereof……………………………………..757-763

92 — Musical instruments; part and accessories of such articles………………..764-767

92. Musical instruments; part and accessories of such articles………………..764-767 *** SECTION XIX ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF Chapters

93 — Arms and ammunition; parts and accessories thereof……………………..768-770

93. Arms and ammunition; parts and accessories thereof……………………..768-770 *** 22 LAWS OF GUYANA Customs cap. 82:02 SECTION XX MISCELLANEOUS MANUFACTURED ARTICLES Page(s) Chapters

94 — Furniture; bedding, mattresses, supports, cushions and

94. Furniture; bedding, mattresses, supports, cushions and Similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings………….771-777

95 — Toys, games and sports requisites; parts and accessories thereof………778-784

95. Toys, games and sports requisites; parts and accessories thereof………778-784

96 — Miscellaneous manufactured articles…………………………………...785-793

96. Miscellaneous manufactured articles…………………………………...785-793 *** SECTION XXI WORKS OF ART, COLLECTORS’ PIECES AND ANTIQUES Page(s) Chapters

97 — Works of art, collectors’ pieces and antiques……………………………794-796

97. Works of art, collectors’ pieces and antiques……………………………794-796 *** 23 LAWS OF GUYANA Customs cap. 82:02 GENERAL RULES FOR THE INTERPRETATION OF THE HARMONISED SYSTEM ######### Classification of goods in the Nomenclature shall be governed by the following principles:

1 — The titles of Sections, Chapters and sub-Chapters are provided for ease of

1. The titles of Sections, Chapters and sub-Chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes and, provide such headings or Notes do not otherwise require, according to the following provisions:

2 — (a) Any reference in a heading to an article shall be taken to include a

2. (a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfurnished, provided that, as presented, the incomplete or unfurnished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished ( or falling to be classified as complete or finished by virtue of this Rule), presented unassembled or dissembled. (b) Any reference in a heading to a material and substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material shall be according to the principles of Rule 3.

3 — When by application of Rule 2(b) or for any other reason, goods are, prima facie,

3. When by application of Rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classifications shall be effected as follows: (a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the material or substances contained in mixed or composite goods or to part only of the 24 LAWS OF GUYANA Customs cap. 82:02 items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even of one of them gives a more complete or precise description of the goods. (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in set for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. (c) When goods cannot be classified by reference to 3(b) or 3(b) they shall be classified under the heading which occurs last in numerical order among those which merit consideration.

4 — Goods which cannot be classified in accordance with the above Rules shall be

4. Goods which cannot be classified in accordance with the above Rules shall be classified under the heading appropriate to the goods to which they are most akin.

5 — In addition to the foregoing provisions the following Rules shall apply in respect

5. In addition to the foregoing provisions the following Rules shall apply in respect to the goods referred to therein: (a) Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped pr fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended, shall be classified with such articles when a kind normally sold therewith. This Rule does not, however, apply to containers which give the whole its essential character; (b) Subject to the provision of Rule 5 (a) above, packing materials and packing containers presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly suitable for respective use.

6 — For legal purposes, the classification of goods in the subheadings of a heading

6. For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related Subheading Notes and, mutates mutandis to the above Rules, on the understanding that only subheadings at the same level are comparable. For the 25 LAWS OF GUYANA Customs cap. 82:02 purpose of this Rule the relative Section and Chapter Notes also apply, unless the context otherwise requires. SCHEDULE OF RATES SECTION I LIVE ANIMALS; ANIMAL PRODUCTS Notes

1 — Any reference in this Section to a particular genus or species of an animal, except

1. Any reference in this Section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species,

2 — Except where the context otherwise requires, throughout the Nomenclature any

2. Except where the context otherwise requires, throughout the Nomenclature any reference to “dried” products also covers products which have been dehydrated, evaporated or freeze-dried. CHAPTER I LIVE ANIMALS Note

1 — This Chapter covers all live animals except

1. This Chapter covers all live animals except: (a) Fish and crustaceans, mollusks and other aquatic invertebrates, of heading No. 03. 01. 06 or 03.07; (b) Cultures of micro-organisms and other products of heading No. 30.02; and (c) Animals of heading No. 9508.00. 26 LAWS OF GUYANA Customs cap. 82:02 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 01.01 Live horses, asses, mules and hinnies 0101.10 0101.11 Horses : Free Kg and No 001.511 0101.19 Pure-bred breeding animals 0101.091 Other : Free Kg and No 001.512 0101.192 For breeding 45% Kg and No 001.513 0101.199 Race horses, not for breeding 40% Kg and No 001.519 0101.20 Other 0101.201 Asses, mules and hinnies: Free Kg and No 001.521 0101.203 Asses, for breeding 40% Kg and No. 001.522 Asses, not for breeding 40% Kg and No. 001.523 01.02 Live bovine animals. 0102.10 0102.101 Pure-bred breeding animals: Free Kg and No. 001.111 0102.102 Bulls Free Kg and No. 001.112 0102.90 Cows 0102.901 Other: Free Kg and No. 001.191 0102.902 Bulls, for breeding 0102.903 Bulls, for rearing, weighing not Free Kg and No. 001.192 more than 270 kg 40% Kg and No. 001.193 0102.904 Other, bulls Free Kg and No. 001.194 0102.905 Cows, for breeding Cows, for rearing, weighing not Free Kg and No. 001.195 more than 270 kg 40% Kg and No. 001.196 0102.906 Other, cows 01.03 Live swine Free Kg and No. 001.31 0103.10 Pure-bred breeding animals 0103.90 Other: 0103.91 Weighing less than 50 kg; Free Kg and No. 001.391 0103.911 For breeding 40% Kg and No. 001.392 0103.909 Other 27 LAWS OF GUYANA Customs cap. 82:02 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO. REV 3 0103.92 Weighing 50 kg or more: 0103.921 For breeding Free Kg and No. 001.393 0103.929 Other 40% Kg and No. 001.399 01.04 Live sheep and goats. 0104.10 Sheep 0104.101 For breeding Free Kg and No. 001.211 0104.102 For rearing 40% Kg and No. 001.212 0104.109 Other 40% Kg and No. 001.219 0104.20 Goats: 0104.201 For breeding Free Kg and No. 001.221 0104.202 For breeding 40% Kg and No. 001.222 0104.209 Other 40% Kg and No. 001.229 01.05 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls. Weighing not more than 185 kg: 0105.10 Fowls of the species gallus 0105.11 Domesticus: For breeding Free Kg and No 001.411 0105.111 For rearing 40% Kg and No 001.412 0105.112 Turkeys: 0105.12 For breeding Free Kg and No 001.413 0105.121 For rearing 40% Kg and No 001.414 0105.122 Other: 0105.19 For breeding Free Kg and No 001.415 0105.191 For rearing 40% Kg and No 001.416 0105.192 Other 40% Kg and No 001.419 0105.199 Other: 0105.90 28 LAWS OF GUYANA Customs cap. 82:02 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 0105.92 Fowls of the species Gallus domesticus, weighing not more than 2,000g: 0105.921 Cocks for breeding Free Kg and No 001.491 0105.922 Cocks for rearing 40% Kg and No 001.492 0105.923 Hens for breeding Free Kg and No 001.493 0105.924 Hens for rearing 40% Kg and No 001.494 0105.93 Fowls and species Gallus domesticus, not weighing more than 2,000g: 0105.931 Cocks for breeding Free Kg and No 001.495 0105.932 Cocks for rearing 40% Kg and No 001.496 0105.933 Hens for breeding Free Kg and No 001.497 0105.934 Hens for rearing 40% Kg and No 001.498 0105.99 Other: 0105.991 For breeding Free Kg and No 001.4991 0105.992 For rearing 40% Kg and No 001.4992 0105.999 Other 40% Kg and No 001.4999 01.06 Other live animals 0106.001 Bees for breeding Free Kg and No 001.91 0106.002 Pigeons 40% Kg and No 001.92 0106.003 Turtles 40% Kg and No 001.93 0106.004 Dogs 40% Kg and No 001.94 0106.005 Cats 40% Kg and No 001.95 0106.006 Monkeys 40% Kg and No 001.96 0106.007 Macaws and parrots 40% Kg and No 001.97 0106.008 Other birds 40% Kg and No 001.98 0106.009 Other 40% Kg and No 001.99 29 LAWS OF GUYANA Customs cap. 82:02 CHAPTER 2 MEAT AND EDIBLRE MEAT OFFAL Note

1 — This Chapter does not cover

1. This Chapter does not cover: (a) Products of the kinds described in headings Nos. 02.01 to 02.08 or 02.10, unfit or unsuitable for human consumption; (b) Guts, bladders or stomachs of animals (headings No. 05.04) or animal blood (heading No. 05.11 or 30.02); or (c) Animal fat, other than products of heading No. 0209.00 (Chapter). 30 LAWS OF GUYANA Customs cap. 82:02 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 02.01 Meat of bovine animals, fresh or chilled. 0201.10 Carcasses and half-carcasses 40% Kg 011.111 0201.20 Other cuts with bone in: 0201.201 Brisket 40% Kg 011.112 0201.209 Other 40% Kg 011.119 0201.30 Boneless: 0201.301 Tenderloin 40% Kg 011.121 0201.302 Sirloin 40% Kg 011.122 0201.303 Minced (ground) 40% Kg 011.123 0201.309 Other 40% Kg 011.129 02.02 Meat of bovine animals, frozen. 0202.10 Carcasses and half-carcasses 40% Kg 011.211 0202.20 Other cuts with bone in : 0202.201 Brisket 40% Kg 011.212 0202.209 Other 40% Kg 011.219 0202.30 Boneless: 0202.301 Tenderloin 40% Kg 011.221 0202.302 Sirloin 40% Kg 011.222 0202.302 Minced (ground) 40% Kg 011.223 0202.309 Other 40% Kg 011.229 02.03 Meat of swine, fresh, chilled or frozen 0203.10 Fresh or chilled: 0203.11 Carcasses and half-carcasses 40% Kg 012.211 0203.12 Hams, shoulders and cuts thereof, with bone in 40% Kg 012.212 31 LAWS OF GUYANA Customs cap. 82:02 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 0203.19 Other 40% Kg 012.219 0201.20 Frozen: 0203.21 Carcasses and half-carcasses 40% Kg 012.211 0203.22 Hams, shoulders and cuts thereof, with bone in 40% Kg 012.222 0203.29 Other 40% Kg 012.229 02.04 Meat of sheep or goats, fresh, Chilled or frozen. 0204.10 Carcasses and half-carcasses of lamb, fresh or chilled 40% Kg 012.111 0204.20 Other meat of sheep, fresh or chilled: 0204.21 Carcasses and half-carcasses 40% Kg 012.112 0204.22 Other cuts with bone in 40% Kg 012.113 0204.23 Boneless 40% Kg 012.114 0204.30 Carcasses or half-carcasses of lamb, frozen 40% Kg 012.121 0204.40 Other meat of sheep, frozen: 0204.41 Carcasses and half-carcasses 40% Kg 012.122 0204.42 Other cuts with bone in 40% Kg 012.123 0204.43 Boneless 40% Kg 012.124 0204.50 Meat of goats 40% Kg 012.13 0205.00 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen. 40% Kg 012.4 02.06 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled of frozen. 0206.10 Of bovine animals, fresh or chilled 5% Kg 012.51 0206.20 Of bovine animals, frozen 0206.21 Tongues 5% Kg 012.521 32 LAWS OF GUYANA Customs cap. 82:02 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 0206.22 Livers 5% Kg 012.522 0206.29 Other 5% Kg 012.529 0206.30 Of swine, fresh or chilled 5% Kg 012.53 0206.40 Of swine, frozen: 0206.41 Livers 5% Kg 012.541 0206.49 Other: 0206.491 Pig trotters 5% Kg 012.542 0206.499 Other 5% Kg 012.549 0206.80 Other, fresh or chilled 5% Kg 012.55 0206.90 Other fresh frozen 5% Kg 012.56 02.07 Meat and edible offal of the poultry of heading No. 01.05, fresh, chilled or frozen 0207.10 Of fowls of the species Gallus domesticus: 0207.11 Not cut in pieces, fresh or chilled 40% Kg 012.311 0207.12 Not cut in pieces, frozen 40% Kg 012.321 0207.13 Cuts and offal, fresh or chilled 40% Kg 012.341 0207.14 Cuts and offal, frozen: 0207.141 Backs and necks Free Kg 012.351 0207.142 Wings Free Kg 012.352 0207.143 Livers 40% Kg 012.353 0207.149 Other 40% Kg 012.354 0207.20 Of turkeys: 0207.24 Not cut in pieces, fresh or chilled 40% Kg 012.312 0207.25 Not cut in pieces, frozen 40% Kg 012.322 0207.26 Cuts and offal, fresh or chilled 40% Kg 012.342 0207.27 Cuts and offal, frozen: 0207.271 Backs, necks and wings Free Kg 012.355 0207.279 Other 40% Kg 012.356 0207.30 Of ducks, geese or guinea fowls: 0207.32 Not cut in pieces, fresh or chilled 40% Kg 012.313 0207.33 Not cut in pieces, frozen 40% Kg 012.323 33 LAWS OF GUYANA Customs cap. 82:02 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 0207.34 Fatty livers, fresh or chilled 40% Kg 012.33 0207.35 Other, fresh or chilled 40% Kg 012.343 0207.36 Other, frozen 40% Kg 012.359 02.08 Other meat and edible meat offal, fresh, chilled or frozen. 0208.10 Of rabbits or hares 40% Kg 012.91 0208.20 Frogs’ legs 40% Kg 012.92 0208.90 Other: 0208.901 Edible meat offal 40% Kg 012.991 0208.909 Other 40% Kg 012.999 0209.00 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked. 5% Kg 411.31 02.10 Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat offal. 0210.10 0210.11 Meat of swine: Hams, shoulders and cuts 20% Kg 016.11 0210.12 thereof, with bone in 0210.121 Bellies (streaky) and cuts thereof: 20% Kg 016.121 0210.129 Bacon 20% Kg 016.129 0210.19 Other 0210.191 Other: 5% Kg 016.191 0210.199 Salted or in brine 20% Kg 016.199 0210.20 Other 0210.201 Meat of bovine animals: 5% Kg 016.811 0210.202 Salted or in brine 20% Kg 016.812 Dried 34 LAWS OF GUYANA Customs cap. 82:02 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 0210.203 Smoked 20% Kg 016.813 0210.90 Other, including edible flours and meals of meat or meat offal: 0210.901 Meat 20% Kg 016.891 0210.902 Edible meat offal 20% Kg 016.892 0210.903 Edible flours and meals of meat of meat offal 20% Kg 016.893 35 LAWS OF GUYANA Customs cap. 82:02 CHAPTER 3 FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES Notes

1 — This Chapter does not cover

1. This Chapter does not cover: (a) Marine mammals (heading No. 01.06) or meat thereof (heading No. 02.08 or 02.10); (b) Fish (including livers and roes thereof) or crustaceans, mollusks or other aquatic invertebrates and unfit or unsuitable for human consumption by reason of either their species or their condition (Chapter%); flours, meals or pellets of fish or of crustaceans, mollusks or other aquatic invertebrates, unfit for human consumption (heading No. 23.01); or (c) Caviar or caviar substitutes prepared from fish eggs (heading N0.16.04).

2 — In this Chapter the term “pellets” means products which have been agglomerated either

2. In this Chapter the term “pellets” means products which have been agglomerated either directly by compression or by the addition of a small quantity of binder. 36 LAWS OF GUYANA Customs cap. 82:02 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 03.01 Live fish 0301.10 Ornamental fish: 0310.101 For breeding Free Kg and No 034.111 0301.109 Other 40% Kg and No 034.112 0301.90 Other live fish 0301.91 Trout (Salmo trutta, Oncorhychus mykiss, oncorhynchus clarki, Oncorhychus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) 40% Kg 034.113 0301.92 Eels (Anguilla spp.) 40% Kg 034.114 0301.93 Carp 40% Kg 034.115 0301.99 Other: 0301.991 For breeding Free Kg 034.116 0301.999 Other 40% Kg 034.119 03.02 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading No. 03.04. 0302.10 Salmonidae, excluding livers and roes: 0302.11 Trout (Salmo trutta, Oncorhynchus Mykiss, occorhynchus aguabonita, Oncprhynchus gilae, oncorhynchus 40% Kg 034.121 Apache and Oncorhynchus chrysogaster) 37 LAWS OF GUYANA Customs cap. 82:02 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 0302.12 Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta , Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhoduras), Atlantic salmon (Hucho hucho) 0302.19 Other 40% Kg 034.122 0302.20 Flat fish (Pleuronectidae, Bothidae, 40% Kg 034.129 Cynoglossidae, Soleidae, scophthalmidae and Citharidae), excluding livers and roes: 0302.21 Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis. 0302.22 Plaice (pleuronectes platessa) 40% Kg 034.131 0302.23 Soles (Solea spp.) 40% Kg 034.132 0302.29 Other 40% Kg 034.133 0302.30 Tunas (of the genus Thunnas) 40% Kg 034.139 Skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes: Albacore or longfinned tunas 0302.31 (Thunnus alalunga): For processing 0302.311 Other Free Kg 034.141 0302.319 Yellowfin tunas (Thunnas 40% Kg 034.142 0302.32 albacares): 0302.321 For processing 0302.329 Other Free Kg 034.143 0302.33 Skipjack or stripped bellied bonito 40% Kg 034.144 0302.39 Other 40% Kg 034.145 0302.40 Herrings (Cluppea harengus, Clupea 40% Kg 034.149 pallasii), excluding livers and roes: 38 LAWS OF GUYANA Customs cap. 82:02 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 0302.401 For processing Free Kg 034.151 0302.409 Other 40% Kg 034.152 0302.50 Cod (Gadus morhua, Gadus ogac, Gadus macrocephulus), excluding livers and roes: 0302.501 For processing Free Kg 034.162 0302.509 Other 40% Kg 034.169 0302.60 Other fish, excluding livers and roes: 0302.61 Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.) brisling or sprats (Sprattus sprattus) : 0302.611 For processing Free Kg 034.153 0302.619 Other 40% Kg 034.159 0302.62 Haddock (Melanogrammus aeglefinus) : 0302.621 For processing Free Kg 034.181 0302.629 Other 40% Kg 034.182 0302.63 Coalfish (Pollachius virens) 40% Kg 034.183 0302.64 Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus ) : 0302.641 For processing Free Kg 034.171 0302.649 Other 40% Kg 034.179 0302.65 Dogfish and other sharks 40% Kg 034.184 0302.66 Eels (Anguilla spp.) 40% Kg 034.185 0302.69 Other : 0302.691 Alewives, saithe, Pollock, and hake, for processing Free Kg 034.186 0302.692 Snapper, croaker, grouper, dolphin, banga mary and sea trout 40% Kg 034.187 0302.693 Flying fish 40% Kg 034.188 0302.699 Other 40% Kg 034.189 0302.70 Liver and roes 40% Kg 034.19 39 LAWS OF GUYANA Customs cap. 82:02 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITV NO REV 3 03.03 Fish, frozen, excluding fish fillets and other fish meat of heading No. 03.04. 0301.10 Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), excluding livers and roes: 40% Kg 0304.211 0303.20 Other salmonidae, excluding livers and roes: 0303.21 Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita. Oncorhynchus gilae, Oncorhychus apache and Oncorhynchus chrysogaster) 40% Kg 0304.212 0303.22 Atlantic salmon (Salmon salar) and Danube salmon (Hocho hucho) 40% Kg 0304.213 0303.29 Other 40% Kg 0304.219 0303.30 Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) excluding livers and roes: 0303.31 Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglussus, Hippoglussus stenolepis 40% Kg 0304.221 0303.32 Plaice (Pleuronectes platessa) 40% Kg 0304.222 0303.33 Sole (Solea spp. ) 40% Kg 0304.223 0303.39 Other 40% Kg 0304.229 40 LAWS OF GUYANA Customs cap. 82:02 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITV NO REV 3 0303.40 Tunas (of the genis Thunnus) skipjack or stripped-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes: 0303.41 Albacore or longfinned tunas (Thunnus alalunga) 0303.411 For processing Free Kg 034.231 0303.419 Other 40% Kg 034.232 0303.42 Yellow fin tunas (Thunnus albacares): 0303.421 For processing Free Kg 034.233 0303.429 Other 40% Kg 034.234 0303.43 Skipjack or stripped-bellied bonito 40% Kg 034.235 0303.49 Other 40% Kg 034.239 0303.50 Herrings (Clipea harengus, Clupea pallasii), excluding livers and roes: 0303.501 For processing Free Kg 034.241 0303.509 Other 40% Kg 034.242 0303.60 Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes: 0303.601 For processing Free Kg 034.251 0303.609 Other fish, excluding livers and roes: 40% Kg 034.259 0303.70 Sardines (Sardina pilchardus, Sardinops spp.), sardinella 0303.71 (Sardinella spp.) , brisling or sprats (sprattus sprattus) : 0303.711 For processing Free Kg 034.243 0303.719 Other 40% Kg 034.249 0303.72 Haddock (Melanogrammus eglefinus): 0303.721 For processing Free Kg 034.281 0303.729 Other 40% Kg 034.282 0303.73 Coalfish (Pollachius virens) 40% Kg 034.283 41 LAWS OF GUYANA Customs cap. 82:02 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITV NO REV 3 0303.74 Makeral (Scomber scombbrus, Scromber australasicus, Scomber japonicus) ; 0303.741 For processing Free Kg 034.261 0303.749 Other 40% Kg 034.269 0303.75 Dogfish and other sharks 40% Kg 034.284 0303.76 Eels (Anguilla spp.) 40% Kg 034.285 0303.77 Sea bass (Dicentrachus labrax, Dicentrarchus punctatus) 40% Kg 034.286 0303.78 Hake (Mercluccius spp.,Urophycis spp.): 0303.781 For processing Free Kg 034.271 0303.789 Other 40% Kg 034.279 0303.79 Other 0303.791 Alewives, saithe and Pollock, for processing Free Kg 034.287 0303.792 Snapper, croaker, grouper, dolphin, bangamary and sea trout 40% Kg 034.288 0303.793 Flying fish 40% Kg 034.2891 0303.799 Other 40% Kg 034.2899 0303.80 Liver and roes: 0303.801 Livers 40% Kg 034.291 0303.802 Roes 40% Kg 034.292 03.04 Fish fillets and other fish meat (whether minced), fresh, chilled or frozen. 0304.10 Fresh or chilled: 0304.101 Fillets of flying fish 40% Kg 034.511 0304.109 Other 40% Kg 034.519 0304.20 Frozen fillets: 0304.201 Flying fish 40% Kg 034.41 0304.209 Other 40% Kg 034.49 0304.90 Other 40% Kg 034.55 42 LAWS OF GUYANA Customs cap. 82:02 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITV NO REV 3 03.05 Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish fit for human consumption. 0305.10 Flours, meals and pellets of fish, fit for human consumption 20% Kg 035.5 0305.20 Livers and roes, dried, smoked, salted or in brine, but not smoked 20% Kg 035.4 0305.30 Fish fillets, dried, salted or in brine, but not smoked 20% Kg 035.12 0305.40 Smoked fish, including fillets: 0305.41 Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Dunube salmon (Hucho hucho) 20% Kg 035.31 - 0305.42 Herrings (Clupea herengus, Clupea pallasii) 35% Kg 035.32 0305.49 Other: 0305.491 Cod, mackerel and alewives 35% Kg 035.33 0305.499 Other 20% Kg 035.39 0305.50 Dried fish, whether or not salted but not smoked: 0305.51 Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) 35% Kg 035.11 0305.59 Other: 0305.591 Mackerel 35% Kg 035.131 0305.592 Herrings, alewives, saithe, Pollock, haddock and hake 35% Kg 035.132 43 LAWS OF GUYANA Customs cap. 82:02 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITV NO REV 3 0305.599 Other 20% Kg 035.139 0305.60 Fish, salted but not dried or smoked and fish in brine: 0305.61 Herrings (Clupea harengus, Clipea pallasii) 35% Kg 035.291 0305.62 Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) 35% Kg 035.21 0305.63 Anchovies (Engraulis spp.) 20% Kg 035.22 0305.69 Other: 0305.691 Mackerel 35% Kg 035.292 0305.691 Alewives, saithe. Poddock, haddock 0305.692 and hake 35% Kg 035.293 0305.699 Other 20% Kg 035.299 03.06 Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption. 0306.10 Frozen: 0306.11 Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp. , Jasus spp. ) 40% Kg 036.191 0306.12 Lobster (Homarus spp.) 40% Kg 036.192 0306.13 Scrimps and prawns 40% Kg 036.11 0306.14 Crabs 40% Kg 036.193 0306.19 Other, including flours, meals and pellets of crustaceans, fit for human consumption: 0306.191 Conch 40% Kg 036.194 0306.192 Other crustaceans 40% Kg 036.195 44 LAWS OF GUYANA Customs cap. 82:02 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITV NO REV 3 0306.199 Other 40% Kg 036.199 0306.20 Not frozen: 0306.21 Rock lobster and other sea crawfish (Palinurus spp.., Panulirus spp., Jasus spp.):- 0306.211 Live, for breeding or rearing Free Kg 036.21 0306.219 Other 40% Kg 036.22 0306.22 Lobsters (Harmarus spp.): 0306.221 Live for breeding or rearing Free Kg 036.23 0306.229 Other 40% Kg 036.24 0306.23 Scrimps and prawns: 0306.231 Live, for breeding or rearing Free Kg 036.251 0306.232 Cultured 40% Kg 036.252 0306.233 Wild 40% Kg 036.253 0306.24 Crabs 40% Kg 036.26 0306.29 Other including flours, meals and Pellets of crustaceans, fit for human consumption: 0306.291 Live for breeding or rearing Free Kg 036.27 0306.292 Conch 40% Kg 036.28 0306.299 Other 40% Kg 036.29 03.07 Mollusks, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and mollusks, live, fresh, chilled, frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption. 0307.10 0307.101 Oysters: Free Kg 036.311 For breeding or rearing 45 LAWS OF GUYANA Customs cap. 82:02 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITV NO REV 3 0307.109 Other 40% Kg 036.319 0307.20 Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten: 0307.21 Live, fresh or chilled 40% Kg 036.351 0307.29 Other 40% Kg 036.391 0307.30 Mussels (Mytilus spp. Perna spp.): 0307.31 Live, fresh or chilled 40% Kg 036.352 0307.39 Other 40% Kg 036.392 0307.40 Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.): 0307.41 Live fresh or chilled 40% Kg 036.33 0307.49 Other 40% Kg 036.371 0307.50 Octopus (Octopus spp.) 0307.51 Live fresh or chilled 40% Kg 012.352 0307.59 Other 40% Kg 012.379 0307.60 Snails, other than sea snails 40% Kg 012.93 0307.90 Other, including flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption: 0307.91 Live, fresh or chilled: 0307.911 Live, for breeding or rearing Free Kg 036.354 0307.919 Other 40% Kg 036.359 0307.99 Other 0307.991 Sea-eggs 40% Kg 036.393 0307.999 Other 40% Kg 036.399 46 LAWS OF GUYANA Customs cap. 82:02 CHAPTER 4 DAIRY PRODUCE; BIRDS’ EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED Notes

1 — The expression “milk” means full cream milk or partially or completely skimmed

1. The expression “milk” means full cream milk or partially or completely skimmed milk.

2 — For the purpose of heading No. 04 . 05

2. For the purpose of heading No. 04 . 05: (a) The term “butter” means natural butter, whey butter or recombined butter (fresh, salted or rancid, including canned butter) derived exclusively from milk, with a milkfat content of 80% or more but not more than 95% by weight, a maximum milk solids-not-fat content of 2% by weight and a maximum water content of 16% by weight. Butter does not contain added emulsifiers, but may contain sodium chloride, food colours, neutralizing salts and cultures of harmless lactic-acid-producing bacteria. (b) The expression “dairy spread” means a spreadable emulsion of the water- in-oil, containing milkfat as the only fat in the product, with a milkfat content of 39% or more but less than 80% by weight.

3 — Products obtained by the concentration of whey and with the addition of milk or

3. Products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified as cheese in heading No. 04.06 provided that they have the three following characteristics: (a) a milkfat content, by weight of the dry matter, of 5% or more; (b) a dry matter content, by weight, of at least 70% but not exceeding 85%; and (c) they are moulded or capable of being moulded. 47 LAWS OF GUYANA Customs cap. 82:02

4 — This Chapter does not cover

4. This Chapter does not cover: (a) Products obtained from whey, containing by weight more than 95% lactose, expressed as anhydrous lactose calculated on the dry matter (heading, no. 17.02); or (b) Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter) (heading No. 35.02) or globulins (heading No. 3504.00) Subheading Notes

1 — For the purpose of subheading No. 0404.10, the expression “modified whey”

1. For the purpose of subheading No. 0404.10, the expression “modified whey” mean products consisting of whey constituents, i.e., whey from which all or part of the lactose, proteins or minerals have been removed, whey to which natural whey constituents have been added, and products obtained by mixing natural whey constituents.

2 — For the purpose of subheading No. 0405.10, the expression “butter” does not

2. For the purpose of subheading No. 0405.10, the expression “butter” does not include dehydrated butter or ghee (subheading N. 0405.90). 48 LAWS OF GUYANA Customs cap. 82:02 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITV NO REV 3 04.01 Milk and cream, not concentrated no containing added sugar or other sweetening matter. 0401.10 Of a fat content, by weight, not exceeding 1% 40% Kg 02.11 0401.20 Of a fat content, by weight, exceeding 1% but not exceeding 6% 40% Kg 02.12 0401.30 Of a fat content, by weight, exceeding 6% 40% Kg 02.13 04.02 Milk and cream, concentrated or containing added sugar or other sweetening matter. 0402.10 In powder, granules or other solid forms, of fat content, by weight, not exceeding 1.5% Free Kg 022.21 0402.20 In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5%: Free Kg 0402.21 Not containing added sugar or other sweetening matter Free Kg 022.221 0402.29 Other Free Kg 022.229 0402.90 Other: 0402.91 Not containing added sugar or other sweetening matter 35% Kg 022.23 0402.99 Other: 0402.991 Condensed milk 35% Kg 022.241 0402.999 Other 20% Kg 022.249 49 LAWS OF GUYANA Customs cap. 82:02 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITV NO REV 3 04.03 Buttermilk, curdled milk and cream, yogurt, kephir and other ferme nted or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa. 0403.10 Yogurt 20% Kg 022.31 0403.90 Other 10% Kg 022.32 04.04 Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included. 0404.10 Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter 5% Kg 022.41 0404.90 Other 5% Kg 022.49 04.05 Butter and other fats and oils derive from milk; dairy spreads. 0405.10 Butter: 0405.101 Fresh 10% Kg 023.01 0405.102 Salted 10% Kg 023.02 0405.20 Dairy Spreads 20% Kg 023.03 0405.90 Other: 0405.901 Butterfat and other butter oil 5% Kg 023.04 0405.902 Ghee 10% Kg 023.05 0405.909 Other 10% Kg 023.09 50 LAWS OF GUYANA Customs cap. 82:02 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITV NO REV 3 04.06 Cheese and curd. 0406.10 Fresh (unripened or uncured) cheese including whey cheese, and curd 5% Kg 024.91 0406.20 Grated or powered cheese, of all kinds 5% Kg 024.1 0406.30 Processed cheese, not grated or powered 5% Kg 024.2 0406.40 Blue-veined cheese 5% Kg 024.3 0406.90 Other cheese 5% Kg 024.99 04.07 Birds’ eggs, in shell, fresh, preserved or cooked 0407.001 Hatching eggs, for breeder flock Free Kg 025.11 0407.002 Hatching eggs, not for breeder flock 30% Kg 025.12 0407.003 Other fresh eggs 40% Kg 025.13 0407.009 Other 40% Kg 025.19 04.08 Birds’ eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, wheth or not containing added sugar or other sweetening matter. 0408.10 Egg yolks: 0408.11 Dried 40% Kg 025.211 0408.19 Other 40% Kg 025.221 0408.90 Other: 0408.91 Dried 40% Kg 025.219 0408.99 Other 40% Kg 025.229 0409.00 Natural honey. 40% Kg & 061.6 litre 0410.00 Edible products of animal origin, not 40% Kg 098.92 elsewhere specified or included. 51 LAWS OF GUYANA Customs cap. 82:02 CHAPTER 5 PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED Notes

1 — This Chapter does not cover

1. This Chapter does not cover: (a) Edible products (other than guts, bladder and stomachs of animals, whole and pieces thereof, and animal blood, liquid or dried); (b) Hides and skins (including furskin) other than goods No. 05.05 and parings and similar waste of raw hides or skins of heading No. 05.11 (Chapter 41 or 43); (c) Animal textile materials, other than horsehair and horsehair waste (Section XI); or (d) Prepared knots or tufts for broom or brush making (heading No. 96.03).

2 — For the purposes of heading No. 0501.00, the sorting of hair by length (provided the root

2. For the purposes of heading No. 0501.00, the sorting of hair by length (provided the root ends and tips ends respectively are not arranged together) shall be deemed not to constitute working.

3 — Throughout the Nomenclature, elephant, walrus, narwhal and wild boar tusks, rhinoceros

3. Throughout the Nomenclature, elephant, walrus, narwhal and wild boar tusks, rhinoceros horns and the teeth of all animals are regarded as “ivory”.

4 — Throughout the Nomenclature, the expression “horsehair” means hair of the manes or

4. Throughout the Nomenclature, the expression “horsehair” means hair of the manes or tails of equine or bovine animals. 52 LAWS OF GUYANA Customs cap. 82:02 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITV NO REV 3 0501.00 Human hair, unworked, whether or not washed or scoured; waste of human hair. 5% Kg 291.91 05.02 Pigs’, hogs’ or boars’ bristles and hair; badger hair and other brush making hair; waste of bristles or hair. 0502.10 Pigs’ hogs’ or boars’ bristles and 5% Kg 291.921 hair and waste thereof 5% Kg 291.929 0502.90 Other 0503.00 Horsehair and horsehair waste, whether or not put up as a layer with or without supporting material 5% Kg 268.3 05.04 Guts’ bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked. 0504.001 Tripe 5% Kg 291.931 0504.002 Sausage casings 5% Kg 291.932 0504.009 Other 5% Kg 291.939 05.05 Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers. 53 LAWS OF GUYANA Customs cap. 82:02 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITV NO REV 3 0505.10 Feathers of a kind used for stuffing; down 5% Kg 291.951 0505.90 Other 5% Kg 291.959 05.06 Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinised; powder and waste of these products. 0506.10 Ossein and bones treated with acid 0506.90 Other 5% Kg 291.111 5% Kg 291.119 05.07 Ivory, tortoise-shell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of theses products. 0507.10 Ivory; ivory powder and waste 5% Kg 291.161 0507.90 Other 5% Kg 291.169 0508.00 Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of mollusks, cruataceans or echinoderms and cuttlebone, worked or simply prepared but not cut to shape, powder and waste thereof. 5% Kg 291.15 0509.00 Natural sponges of animal origin. 5% Kg 291.97 54 LAWS OF GUYANA Customs cap. 82:02 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITV NO REV 3 0510.00 Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved. 5% Kg 291.98 05.11 Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption. 0511.10 Bovine semen Free Kg 291.94 0511.90 Other: 0511.91 Products of fish or crustaceans, molloscs or other aquatic invertebrates; dead animals of Chapter 3: 511.911 Fish waste 5% Kg 291.961 0511.919 Other Free Kg 291.969 0511.99 Other Free Kg 291.99 55 LAWS OF GUYANA Customs cap. 82:02 SECTION I VEGETABLE PRODUCTS Note

1 — In this Section the term “pellets” means products which have been agglomerated either

1. In this Section the term “pellets” means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight. CHAPTER 6 LIVE TREES AND OTHER PLANTS; BULBS, ROOTS AND THE LIKE; CUT FLOWERS AND ORNAMENTAL FOLIAGE Notes

1 — Subject to the second part of heading No. 06.01, this Chapter covers only live trees and

1. Subject to the second part of heading No. 06.01, this Chapter covers only live trees and goods (including seedling vegetables) of kind commonly supplied by nursery gardeners or florists for planting or for ornamental use; nevertheless it does not include potatoes, onions, shallots, garlic or other products of Chapter 7.

2 — Any reference in heading No. 06.03 or 06.04 to goods of any kind be construed as

2. Any reference in heading No. 06.03 or 06.04 to goods of any kind be construed as including a reference to bouquets, floral baskets, wreaths and similar articles made wholly or partly of goods of that kind, account not being taken of accessories of other materials. However, these headings do not include collages or similar decorative plaques of heading No. 97.01. 56 LAWS OF GUYANA Customs cap. 82:02 HEADING DESCRIPTION OF GOODS RATE OF UNIT(S) SITV NO DUTY REV 3 06.01 Bulbs, tubers roots, corns, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than foots of heading No. 12.12 0601.10 Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant Free Kg 292.611 0601.20 Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots: 0601.201 Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower Free Kg 292.612 0601.202 Chicory plants Free Kg 292.613 0601.209 Other 5% Kg 292.619 06.02 Other live plants (including their roots), cuttings and slips; mushroom spawn. 0602.10 Unrooted cuttings and slips Free Kg and No 292.691 0602.20 Trees, shrubs and brushed, grafted or not, of kinds which bear edible fruit or nuts Free Kg and No 292.692 0602.30 Rghododendrons and azaleas, grafted or not Free Kg and No 292.693 0602.40 Roses, grafted or not Free Kg and No 292.694 0602.90 Other 0602.901 Banana plants 15% Kg and No 292.695 0602.902 Coconut plants 15% Kg and No 292.696 0602.903 Cocoa plants 15% Kg and No 292.697 0602.904 Citrus plants 15% Kg and No 292.698 0602.909 Other Free Kg and No 292.699 57 LAWS OF GUYANA Customs cap. 82:02 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITV NO REV 3 06.03 Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared. 0603.10 Fresh: 0603.101 Anthuriums 40% Kg 292.711 0603.102 Roses 40% Kg 292.712 0603.103 Chrysanthemums 40% Kg 292.713 0603.104 Ginger lilies 40% Kg 292.714 0603.105 Gerberas 40% Kg 292.715 0603.106 Heliconias (Heliconia spp.) 40% Kg 292.716 0603.107 Orchids 40% Kg 292.717 0603.109 Other 40% Kg 292.718 0603.90 Other 40% Kg 292.719 06.04 Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared. 0604.10 Mosses and lichens 40% Kg 292.721 0604.90 Other: 0604.91 Fresh 40% Kg 292.722 0604.99 Other 40% Kg 292.729 58 LAWS OF GUYANA Customs cap. 82:02 CHAPTER 7 EDIBLE VEBETABLES AND CERTAIN ROOTS AND TUBERS Notes

1 — This Chapter does not cover forage products of heading No.12.14

1. This Chapter does not cover forage products of heading No.12.14

2 — In headings Nos. 07.09, 07.11 and 07.12 the word “vegetables” includes edible

2. In headings Nos. 07.09, 07.11 and 07.12 the word “vegetables” includes edible mushrooms, truffles, olives, capers, marrows, pumpkins, aubergines, sweetcorn (Zea mays var. saccharata), fruits of the genus Capsicum or of genus Pigmenta, fennel, parsley, chervil, tarragon, cress and sweet marojoram (Marjorana hortenisis or Origanum marjorana)

3 — Heading No. 07.12 covers all dried vegetables of the kinds falling in headings Nos. 07.01

3. Heading No. 07.12 covers all dried vegetables of the kinds falling in headings Nos. 07.01 to 07.11, other than: (a) dried leguminous vegetables, shelled (heading No. 07.13); (b) sweet corn in the forms specified in headings Nos. 11.02 to 11.04; (c) flour, meal, powder, flakes, granules and pellets of potatoes (heading No.11.05); (d) flour, meal and powder of the dried leguminous vegetables of heading No. 07.13 (heading No. 11.06).

4 — However, dried or crushed or ground fruits of the genus Capsicum or of the genus

4. However, dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta are excluded from this Chapter (heading No. 09.04). 59 LAWS OF GUYANA Customs cap. 82:02 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITV NO REV 3 07.01 Potatoes, fresh or chilled. Free Kg 054.11 30% Kg 054.19 0701.10 Seed 0701.90 Other 40% Kg 054.4 0702.00 Tomatoes, fresh or chilled. 07.03 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled, 0703.10 Onions and shallots: 0703.101 Onions 30% Kg 054.511 0703.102 Shallots (eschallots) 40% Kg 054.512 0703.20 Garlic Free Kg 054.521 0703.90 Leeks and other alliaceous vegetables 40% Kg 054.529 07.04 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled. 0704.10 Cauliflowers and headed broccoli: 40% Kg 054.531 0704.101 Cauliflowers 40% Kg 054.532 0704.109 Other 40% Kg 054.533 0704.20 Brussels sprouts 0704.90 Other: 40% Kg 054.534 0704.901 Cabbages 40% Kg 054.539 0704.909 Other 07.05 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled. 0705.10 Lettuce: 0705.11 Cabbage lettuce (head lettuce) 40% Kg 054.541 60 LAWS OF GUYANA Customs cap. 82:02 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITV NO REV 3 0705.19 Other 40% Kg 054.542 0705.20 Chicory: 0705.21 Witloof chicory (Cichorium intybus var. foliosum) 40% Kg 054.543 0705.29 Other 40% Kg 054.549 07.06 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled. 0706.10 Carrots and turnips: 40% Kg 054.551 0706.101 Carrots 40% Kg 054.552 0706.109 Other 0706.90 Other: 40% Kg 054.552 0706.901 Beets 40% Kg 054.559 0706.909 Other 07.07 Cucumbers and gherkins, fresh or chilled. 0707.001 Cucumbers 40% Kg 054.561 0707.002 Gherkins 40% Kg 054.562 07.08 Leguminous vegetables, shelled or unshelled, fresh or chilled. 0708.10 Peas (Pisum Sativum): 0708.101 Pigeon peas 40% Kg 054.571 0708.102 Blackeye peas 40% Kg 054.572 0708.109 Other 40% Kg 054.573 0708.20 Beans (Vigna spp., Phaseolus spp.): 0708.201 String beans 40% Kg 054.574 0708.202 Bora (bodi) beans (Vigna spp.) 40% Kg 054.575 0708.209 Other 40% Kg 054.576 61 LAWS OF GUYANA Customs cap. 82:02 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITV NO REV 3 0708.90 Other leguminous vegetables 40% Kg 054.579 07.09 Other vegetable, fresh or chilled. 0709.10 Globe artichokes 40% Kg 054.591 0709.20 Asparagus 40% Kg 054.592 0709.30 Aubergines (egg-plants) 40% Kg 054.593 0709.40 Celery other than celeriac 40% Kg 054.594 0709.50 Mushrooms and truffles: 0709.51 Mushrooms 40% Kg 054.581 0709.52 Truffles 40% Kg 054.589 0709.60 Fruits of the genus Capsicum or of the genus Pigmenta: 0709.601 Sweet peppers 40% Kg 054.595 0709.609 Other 40% Kg 054.596 0709.70 Spinach, New Zeeland spinach and orache spinach (garden spinach) 40% Kg 054.597 0709.90 Other 0709.901 Zucchini 40% Kg 054.598 0709.902 Ochroes 40% Kg 054.5991 0709.903 Pumpkins 40% Kg 054.5992 0709.904 Sweet corn (corn on the cob) 40% Kg 054.5993 0709.909 Other 40% Kg 054.5999 07.10 Vegetables (uncooked or cooked by steaming or boiling in water), frozen. 0710.10 Potatoes 30% Kg 054.691 0710.20 Leguminous Vegetables, shelled or unshelled: 0710.21 Peas (Pisum Sativum): 0710.211 Garden peas for use in industry 5% Kg 054.692 0710.212 Other 5% Kg 054.693 0710.22 Beans (Vigna Spp., Phaseolus Spp.): 40% Kg 054.694 62 LAWS OF GUYANA Customs cap. 82:02 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITV NO REV 3 0710.221 String beans, for use in industry 5% Kg 054.695 0710.222 Other beans for use in industry 5% Kg 054.696 0710.229 Other 40% Kg 054.697 0710.29 Other: 0710.291 For use in industry 5% Kg 054.6981 0710.299 Other 40% Kg 054.6982 0710.30 Spinach, New Zealand and orache Spinach (garden spinach): 0710.301 For use in industry 5% Kg 054.6983 0710.309 Other 40% Kg 054.6984 0710.40 Sweet corn: 0710.401 For use in industry 5% Kg 054.611 0710.409 Other 40% Kg 054.619 0710.80 Other vegetables: 0710.801 Beets, for use in industry 5% Kg 054.6985 0710.802 Beets, other 40% Kg 054.6986 0710.803 Carrots, for use in industry 5% Kg 054.6987 0710.804 Carrots, other 40% Kg 054.6988 0710.808 Other, for use in industry 5% Kg 054.6989 0710.809 Other 40% Kg 054.6991 0710.90 Mixtures of vegetables: 0710.901 For use in industry 5% Kg 054.6992 0710.909 Other 40% Kg 054.6999 07.11 Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption. 0711.10 Onions 5% Kg 054.71 0711.20 Olives 5% Kg 054.72 0711.30 Capers 5% Kg 054.73 0711.40 Cucumbers and gherkins 5% Kg 054.74 63 LAWS OF GUYANA Customs cap. 82:02 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITV NO REV 3 0711.90 Other vegetables; mixtures or 5% Kg 054.79 vegetables 07.12 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared. 0712.20 Onions 5% Kg 056.12 0712.30 Mushrooms and truffles 5% Kg 056.13 0712.90 Other vegetables; mixtures of vegetables: 0710.901 Sweet corn, for sowing Free Kg 056.191 0712.902 Other 5% Kg 056.199 07.13 Dried leguminous vegetables, shelled, whether or not skinned or split. 0713.10 Peas (Pisum Sativum): 0713.101 Pigeon peas 15% Kg 054.211 0713.102 Split peas 5% Kg 054.212 0713.103 Blackeye peas 15% Kg 054.213 0713.109 Other peas 5% Kg 054.219 0713.20 Chickpeas (garbanzos) 5% Kg 054.22 0713.30 Beans (Vigna Spp; Phseolus spp): 0713.31 Beans of the species Vigna mungo (L.) Heppet or Vigna radiata (L,.) Wilczek 5% Kg 054.231 0713.32 Small red (Adzuki) beans (Phaseolus or Vigna angularis) 5% Kg 054.232 0713.33 Kidney beans, including white pea beans (Phaseolus vulgaris): 0713.331 Red kidney beans 40% Kg 054.233 0713.339 Other 5% Kg 054.234 0713.39 Other 5% Kg 054.239 0713.40 Lentils 5% Kg 054.235 64 LAWS OF GUYANA Customs cap. 82:02 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITV NO REV 3 0713.50 Broad beans (Vicia faba var. major) and horse beans (Vicia faba var. equina, Vicia faba var. minor) 5% Kg 054.24 0713.90 Other: 0713.901 All leguminous vegetables, for sowing Free Kg 054.291 0713.909 Other 5% Kg 054.299 07.14 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tuners with high starch or inulin content, fresh, chilled frozen or dried, whether or not sliced or in the form of pellets; sago pith. 0714.10 Manioc (cassava) 40% Kg 054.81 0714.20 Sweet potatoes 40% Kg 054.831 0714.90 Other: 0714.901 Arrowroot 40% Kg 054.832 0714.902 Dasheens 40% Kg 054.833 0714.903 Eddoes 40% Kg 054.834 0714.904 Tannias 40% Kg 054.835 0714.905 Yams 40% Kg 054.836 0714.909 Other 40% Kg 054.839 65 LAWS OF GUYANA Customs cap. 82:02 CHAPTER 8 EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS Notes

1 — This chapter does not cover inedible nuts or fruits

1. This chapter does not cover inedible nuts or fruits.

2 — Chilled fruits and nuts are to be classified in the same headings as the corresponding

2. Chilled fruits and nuts are to be classified in the same headings as the corresponding fresh fruits and nuts.

3 — Dried fruit or dried nuts of this Chapter may be partially rehydrated, or treated for the

3. Dried fruit or dried nuts of this Chapter may be partially rehydrated, or treated for the following purposes: (a) For additional preservation or stabilization (e,g, by moderate heat treatment, sulphuring, the addition of sorbic acid or potassium sorbate); (c) To improve or maintain their appearance (e.g. by the addition of vegetable oil or small quantities of glucose syrup) provided that they retain the character of dried fruit or dried nuts. 66 LAWS OF GUYANA Customs cap. 82:02 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITV NO REV 3 08.01 Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled. 0801.10 Coconuts: 0801.11 Desiccated 40% Kg 057.711 0801.19 Other: 0801.191 In shell 40% Kg and No 057.712 0801.199 Other 40% Kg 057.719 0801.20 Brazil nuts: 0801.21 In shell 40% Kg 057.721 0801.22 Shelled 40% Kg 057.722 0801.30 Cashew nuts: 0801.31 In shell 40% Kg 057.731 0801.32 Shelled 40% Kg 057.732 08.02 Other nuts, fresh or dried, whether or not shelled or peeled. 0802.10 Almonds: 0802.11 In shell 40% Kg 057.741 0802.12 Shelled 40% Kg 057.742 0802.20 Hazelnuts or filberts (Corylus spp.) : 0802.21 In shell 40% Kg 057.751 0802.22 Shelled 40% Kg 057.752 0802.30 Walnuts: 0802.31 In shell 40% Kg 057.761 0802.32 Shelled 40% Kg 057.762 0802.40 Chestnuts (Castanea spp) 40% Kg 057.77 0802.50 Pistachios 40% Kg 057.78 0802.90 Other: 0802.901 Kola nuts 5% Kg 057.791 0802.909 Other 5% Kg 057.799 67 LAWS OF GUYANA Customs cap. 82:02 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITV NO REV 3 08.03 Bananas, including plantains, fresh or dried. 0803.001 Bananas, fresh 40% Kg 057.31 0803.002 Plantains, fresh 40% Kg 057.32 0803.003 Bananas and plantains, dried 40% Kg 057.33 08.04 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried. 0804.10 Dates 40% Kg 057.96 0804.20 Figs 40% Kg 057.6 0804.30 Pineapples 40% Kg 057.95 0804.40 Avocados 40% Kg 057.971 0804.50 Guavas, mangoes and mangosteens: 0804.501 Guavas 40% Kg 057.972 00804.502 Mangoes 40% Kg 057.973 00804.503 Mangosteens 40% Kg 057.974 08.05 Citrus fruit, fresh or dried. 0805.10 Oranges 40% Kg 057.11 0805.20 Mandarinds(including tangerines an satsumas) ; clementines, wilkings and similar citrus hybrids: 0805.201 Ugli fruit 40% Kg 057.121 0805.202 Ortaniques 40% Kg 057.122 0805.209 Other 40% 0805.30 Lemons (Citrus limon, Citrus Kg 057.129 limonium) and limes (citrus aurantifolia) : Kg 057.211 40% 0805.301 Lemons 0805.302 Limes 40% Kg 057.212 0805.40 Grapefruit 40% Kg 057.22 68 LAWS OF GUYANA Customs cap. 82:02 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITV NO REV 3 0805.90 Other 40% Kg 057.29 08.06 Grapes, fresh or dried. 0806.10 Fresh 40% Kg 057.51 0806.20 Dried 40% Kg 057.52 08.07 Melons (including watermelons) papaws (papayas), fresh. 0807.10 Melons (including watermelons): 0807.11 Watermelons 40% Kg 057.911 0807.19 Other: 0807.191 Cantaloupes 40% Kg 057.912 0807.192 Muskmelons 40% Kg 057.913 0807.199 Other 40% Kg 057.914 0807.20 Papaws (papayas) 40% Kg 057.915 08.08 Apples, pears and quinces, fresh 0808.10 Apples 40% Kg 057.4 0808.20 Pears and quinces 40% Kg 057.92 08.09 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh. 0809.10 Apricots 40% Kg 057.931 0809.20 Cherries 40% Kg 057.932 0809.30 Peaches, including nectarines 40% Kg 057.933 0809.40 Plums and sloes 40% Kg 057.934 08.10 Other fruit, fresh. 0810.10 Strawberries 40% Kg 057.941 69 LAWS OF GUYANA Customs cap. 82:02 HEADING DESCRIPTION OF GOODS RATE OF UNIT(S) SITV NO DUTY REV 3 0810.20 Raspberries, blackberries, mulberries and loganberries 40% Kg 057.942 0810.30 Black, white or red currants and gooseberries 40% Kg 057.943 0810.40 Cranberries, bilberries and other fruits of the genus Vaccinium 0810.50 Kiwifruit 40% Kg 057.944 0810.90 Other: 40% Kg 057.98 0810.901 Sapodillas 0810.902 Golden apples 40% Kg 057.982 0810.903 Passion fruit 40% Kg 057.983 0810.904 Soursop 40% Kg 057.984 0810.905 Breadfruit 40% Kg 057.985 0810.906 Carambolas 40% Kg 057.986 0810.907 Akee (ackee) (Blighia sapida 40% Kg 057.987 Koenig ) 0810.909 Christophine (Choyote) 40% Kg 057.988 40% Kg 057.989 08.10 Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter. 0811.10 Strawberries 0811.20 Raspberries, blackberries, mulberries, 15% Kg 058.31 loganberries, nlack, white or red currants and gooseberries 0811.90 Other: 15% Kg 058.32 0811.901 Pineapples 0811.902 West Indian cherries (Malpighia 15% Kg 058.391 punicifolio L.) 0811.903 Suriname cherries (Eugenia uniflora) 15% Kg 058.392 0811.009 Other 15% Kg 058.393 15% Kg 058.399 70 LAWS OF GUYANA Customs cap. 82:02 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITV NO REV 3 08.12 Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption. 0812.10 Cherries 15% Kg 058.211 0812.20 Strawberries 15% Kg 058.211 0812.90 Other: 0812.901 Pineapples 15% Kg 058.213 0812.909 Other 15% Kg 058.219 08.13 Fruit, dried, other than that of headings Nos. 08.01 to 08.06; mixtures of nuts or dried fruits of this Chapter. 0813.10 Apricots 15% Kg 057.991 0813.20 Prunes 15% Kg 058.992 0813.30 Apples 15% Kg 058.993 0813.40 Other fruit 15% Kg 058.994 0813.50 Mixtures of nuts or dried fruits of this Chapter 15% Kg 058.995 08.14 Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions. Of citrus fruit 0814.001 Other 15% Kg 058.221 0814.009 15% Kg 058.229 71 LAWS OF GUYANA Customs cap. 82:02 CHAPTER 9 COFFEE, TEA, MATE AND SPICES Notes

1 — Mixtures of the product of headings Nos. 09.04 to 09.10 are to be classified as follows

1. Mixtures of the product of headings Nos. 09.04 to 09.10 are to be classified as follows: (a) Mixtures of two or more of the products of the same heading are to be classified in that heading ; (b) Mixtures of two or more of the products of different headings are to be classified in heading No.09.10. The addition of other substances of the product of headings are to be classified in heading Nos.09.04 to 09.10 (or to the mixtures referred to in paragraph (a) or (b) above) shall not affect their classification provided the resulting mixtures retain the essential character of the goods of those headings. Otherwise such mixtures are not classified in this Chapter; those constituting mixed condiments or mixed seasonings are classified in heading No.21.03.

2 — This Chapter does not cover Cubeb pepper (Piper cubeba) or other products of heading

2. This Chapter does not cover Cubeb pepper (Piper cubeba) or other products of heading No. 12.11. 72 LAWS OF GUYANA Customs cap. 82:02 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITV NO REV 3 09.01 Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion. 0901.10 Coffee, not roasted: 0901.11 Not decaffeinated: 0901.111 Beans for blending 5% Kg 071.111 0901.119 Other 40% Kg 071.112 0901.12 Decaffeinated 0901.121 Beans for blending 5% Kg 071.121 0901.121 Other 40% Kg 071.122 0901.129 Coffee, roasted: 0901.20 Not decaffeinated 40% Kg 071.21 0901.22 Decaffeinated 40% Kg 071.22 0901.90 Other: 0901.901 Coffee husk and skins 40% Kg 071.13 0901.902 Coffee substitutes containing coffee in any proportion 40% Kg 071.32 09.02 Tea, whether or not flavoured. 0902.10 Green tea (not fermented) in immediate packings of a content not exceeding 3 kg 5% Kg 074.11 0902.20 Other green tea (not fermented) 5% Kg 074.12 0902.30 Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg 5% Kg 074.13 0902.40 Other black tea (fermented) and other partly fermented tea 5% Kg 074.14 0903.00 Mate’ 5% Kg 074.31 73 LAWS OF GUYANA Customs cap. 82:02 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITV NO REV 3 09.04 Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta. 0904.10 Pepper: 0904.11 Neither crushed nor ground 40% Kg 075.11 0904.12 Crushed or ground 40% Kg 075.12 0904.20 Fruits of the genus Capsicum or of the genus Pimenta, dried or crushed or ground: 0904.201 Paprika 5% Kg 075.131 0904.202 Pimento (all spice) 40% Kg 075.132 0904.209 Other 5% Kg 075.139 0905.00 Vanilla. 5% Kg 075.21 09.06 Cinnamon and cinnamon-tree flowers. 0906.10 Neither crushed nor ground 40% Kg 075.22 0906.20 Crushed or ground 40% Kg 075.23 0907.00 Cloves (whole fruit, cloves and stems). 40% Kg 075.24 09.08 Nutmeg, mace and cardamoms. 0908.10 Nutmeg 40% Kg 075.251 0908.20 Mace 40% Kg 075.252 0908.30 Cardamoms 40% Kg 075.253 74 LAWS OF GUYANA Customs cap. 82:02 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITV NO REV 3 09.09 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries. 0909.10 Seeds of anise or badian 5% Kg 075.261 0909.20 Seeds of coriander 5% Kg 075.262 0909.30 Seeds of cumin 5% Kg 075.263 0909.40 Seeds of caraway 5% Kg 075.264 0909.50 Seeds of fennel; juniper; juniper 5% Kg 075.265 berries 09.10 Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices. 0910.10 Ginger 40% Kg 075.27 0910.20 Saffron 40% Kg 075.281 0910.30 Turmeric (curcuma) 40% Kg 075.291 0910.40 Thyme; bay leaves: 0910.401 Thyme 40% Kg 075.282 0910.402 Bay leaves 40% Kg 075.283 0910.50 Curry 40% Kg 075.292 0910.90 Other spices: 0910.91 Mixtures referred to in Note 1 (b) to this Chapter 5% Kg 075.293 0910.99 Other 5% Kg 075.299 75 LAWS OF GUYANA Customs cap. 82:02 CHAPTER 10 CEREAL Notes

1 — (a) The products specified in the headings of this Chapter are to classified in

1. (a) The products specified in the headings of this Chapter are to classified in those headings only if grains are present, whether or not in the ear or on the stalk. (b) The Chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, glazed, parboiled or broken remains classified in heading No. 10.06.

2 — Heading No. 10.05 does not cover sweet corn (Chapter7)

2. Heading No. 10.05 does not cover sweet corn (Chapter7) Subheading Note

1 — The term “durum wheat” means wheat of the Triticum durum species and the

1. The term “durum wheat” means wheat of the Triticum durum species and the hybrids derived from the inter-specific crossing of Triticum durum which have the same number (28) of chromosomes as that species. 76 LAWS OF GUYANA Customs cap. 82:02 HEADING DESCRIPTION OF GOODS RATE OF UNIT(S) SITV NO DUTY REV 3 10.01 Wheat and meslin. 1001.10 Durum wheat Free Kg 041.1 1001.90 Other Free Kg 041.2 1002.00 Rye. Free Kg 045.1 1003.00 Barley. Free Kg 043.0 1004.00 Oats. Free Kg 045.2 10.05 Maize (corn). 1005.10 Seed Free Kg 044.1 1005.90 Other 30% Kg 044.9 10.06 Rice 1006.10 Rice in the husk (paddy or rough) : 1006.101 For sowing Free Kg 042.11 1006.109 Other 25% Kg 042.19 1006.20 Husked (brown) rice: 1006.201 White rice, in packages for retail Sale 25% Kg 042.21 1006.202 Other white rice 25% Kg 042.22 1006.203 Parboiled rice, in packages for retail sale 25% Kg 042.23 1006.204 Other parboiled rice 25% Kg 042.24 1006.30 Semi-milled or wholly milled rice, Whether or not polished or glazed : 1006.301 Semi-milled white rice, in packages of not more than 10 kg 25% Kg 042.311 77 LAWS OF GUYANA Customs cap. 82:02 HEADING NO DESCRIPTION OF GOODS RATE OF UNIT(S) SITV DUTY REV 3 1006.302 Other semi-milled white rice 25% Kg 042.312 1006.303 Semi-milled parboiled rice, in packages of not more than 10 kg 25% Kg 042.313 1006.304 Other semi-milled parboiled rice 25% Kg 042.314 1006.305 Wholly milled white rice, in packages of not more than 10 kg 25% Kg 042.315 1006.306 Other wholly milled white rice 25% Kg 042.316 1006.307 Wholly milled parboiled rice, in packages of not more than 10 kg 25% Kg 042.317 1006.308 Other wholly milled parboiled rice 25% Kg 042.319 1006.40 Broken rice: 1006.401 In packages for retailed sale 25% Kg 042.321 1006.409 Other broken rice 25% Kg 042.329 10.07 Grian Sorghum 1007.001 Seed Free Kg 045.31 1007.009 Other 40% Kg 045.39 10.08 Buckwheat. Millet and canary seed; Other cereals. 1008.10 Buckwheat 5% Kg 045.92 1008.20 Millet 5% Kg 045.91 1008.30 Canary seed 5% Kg 045.93 1008.90 Other cereals 5% Kg 045.99 78 LAWS OF GUYANA Customs cap. 82:02 CHAPTER 11 PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN Notes

1 — This Chapter does not cover

1. This Chapter does not cover: (a) Roasted malt put up as coffee substitutes (heading No. 09.01 or 21.01); (b) Prepared flours, meals or starches of heading No. 19.01; (c) Corn flakes or other products of heading No. 19.04 (d) Vegetables, prepared or preserved, of heading 20.01, 20.04 or 20.05; (e) Pharmaceutical products (Chapter 30); or (f) Starches having the character of perfumery, cosmetic or toilet preparations (Chapter 33).

2 — (A) Products from milling of the cereals listed in the table below fall in this

2. (A) Products from milling of the cereals listed in the table below fall in this Chapter if they have, by weight on the dry product: (a) a starch content (determined by the modified Ewers polarimetric method) exceeding that indicated in Column (2); and (b) an ash content (after deduction of any added minerals) not exceeding that indicated in Column (3). Otherwise, they fall in heading No. 23.02. However, germ of cereals, whole, rolled, flaked or ground, is always classified in heading No. 11.04. (B) Products falling in this Chapter under the above provisions shall be classified in heading No. 11.01 or 11.02 if the percentage passing through a woven metal wire cloth sieve with the aperture indicated in Column (4) or (5) is not less, by weight, than that shown against the cereal concerned. Otherwise, they fall in heading No. or 11.04. 79 LAWS OF GUYANA Customs cap. 82:02 CEREALS STARCH ASH CONTENT Rate of passage through a CONTENT sieve with an aperture of 315 500 micrometres micrometres (microns) (microns) (1) (2) (3) (4) (5) Wheat and rye……. 45% 2.5% 80% - Barley…………….. 45% 3% 80% - Oats………………. 45% 5% 80% - Maize (corn) and grain Sorghum…………… 45% 2% - 90% Rice………………… 45% 1.6% 80% - Buckwheat…………. 45% 4% 80% -

3 — For the purpose of heading No. 11.03, the terms “groats” and “meal” mean products

3. For the purpose of heading No. 11.03, the terms “groats” and “meal” mean products obtained by the fragmentation of cereal grains, of which: (a) in the case of maize (corn) products, at least 95% by weight passes through a woven metal wire cloth sieve with an aperture of 2 mm; (b) in the case of other cereal products, at least 95% by weight passes through a woven metal wire with an aperture of 1.25 mm. 80 LAWS OF GUYANA Customs cap. 82:02 HEADING DESCRIPTION OF GOODS RATE OF UNIT (S) SITC NO DUTY REV 3 11.01 Wheat or meslin flour. Kg 1101.001 Of durum wheat 5% 046.11 Kg 1101.009 Other 25% 046.19 11.02 Cereal flours other than of wheat or meslin. 1102.10 Rye flour Kg 1102.20 Maize (corn) flour 5% 047.191 Kg 1102.30 Rice flour 5% 047.11 Kg 1102.90 Other 40% 047.192 Kg 5% 047.199 11.03 Cereal groats, meal and pellets. 1103.10 Groats and meal: Kg 1103.11 Of wheat 5% 046.21 Kg 1103.12 Of oats 5% 047.221 Kg 1103.13 Of maize (corn) 5% 047.21 Kg 1103.14 Of rice 5% 047.222 Kg 1103.19 Of other cereals 5% 047.229 1103.20 Pellets: Kg 1103.21 Of wheat 5% 046.22 Kg 1103.29 Of other cereals 5% 047.29 11.04 Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading No. 10.06; germ of cereals, whole, rolled, flaked or ground. 1104.10 Rolled or flaked grains: 1104.11 Of barley Kg 1104.12 Of oats 5% 048.131 Kg 5% 048.132 81 LAWS OF GUYANA Customs cap. 82:02 HEADING DESCRIPTION OF GOODS RATE OF UNIT (S) SITC NO DUTY REV 3 1104.09 Of other cereals 5% Kg 048.139 1104.20 Other worked grains (for example hulled, pealed, sliced or kibbled): 1104.21 Of barley 5% Kg 048.141 1104.22 Of oats 5% Kg 048.142 1104.23 Of maize (corn) 5% Kg 048.143 1102.29 Of other cereals 5% Kg 048.149 1102.30 Germ of cereals, whole, rolled, Flaked or ground 5% Kg 048.15 11.05 Flour, meal, powder, flakes, granules and pellets of potatoes. 1105.10 Flour, meal and powder 5% Kg 056.41 1105.20 Flakes, granules and pellets 5% Kg 056.42 11.06 Flour, meal, powder of the dried leguminous vegetables of heading No. 07.13, of sago or of roots or tubers of heading No. 07.14 or of the products of Chapter 8. 1106.10 Of the dried leguminous vegetables of heading No. 07.13 5% Kg 056.46 1106.20 Of sago or of roots or tubers of heading No. 07.14: 40% Kg 056.471 1106.201 Of manioc (cassava) 40% Kg 056.472 1106.202 Arrowroot flou 5% Kg 056.479 1106.209 Other 1106.30 Of the products of Chapter 8: 1106.301 Banana flour 40% Kg 056.481 1106.302 Plantain flour 40% Kg 056.482 1106.309 Other 5% Kg 056.489 82 LAWS OF GUYANA Customs cap. 82:02 HEADING DESCRIPTION OF GOODS RATE OF UNIT (S) SITC NO DUTY REV 3 11.07 Malt, whether or not roasted. 1107.10 Not roasted 1107.101 Malt flour Free Kg 048.21 1107.109 Other Free Kg 048.22 1107.20 Roasted 1107.201 Malt flour Free Kg 048.23 1107.209 Other Free Kg 048.29 11.08 Starches ; inulin. 1108.10 Starches: 1108.11 Wheat starch 5% Kg 592.00 1108.12 Maize (corn) starch 5% Kg 592.12 1108.13 Potato starch 5% Kg 592.13 1108.14 Manioc (cassava) starch 5% Kg 592.14 1108.19 Other starches: 1108.191 Arrowroot starch 40% Kg 592.151 1108.199 Other 5% Kg 592.195 1108.20 Inulin 5% Kg 592.16 1109.00 Wheat gluten, whether or not 5% Kg 592.17 dried. 83 LAWS OF GUYANA Customs cap. 82:02 CHAPTER 12 OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; AND FODDER Notes

1 — Heading No. 12.07 applies , inter alia, to palm nuts and kernels, cotton seeds, castor oil

1. Heading No. 12.07 applies , inter alia, to palm nuts and kernels, cotton seeds, castor oil seeds, sesamum seeds, mustard seeds, safflower seeds, poppy seeds and shea nuts (karite nuts). It does not apply to products No. 08.01 or 08.02 or to olives (Chapter 7 or Chapter 20).

2 — Heading No. 12.08 applies not only to non-defatted flours and meals which have been

2. Heading No. 12.08 applies not only to non-defatted flours and meals which have been partially defatted or defatted and wholly or partially refatted with their original oils. It does not, however apply to residues of headings Nos. 2304.00 to 23.06.

3 — For the purpose of heading No. 12.09, beet seeds, grass and other herbage seeds, seeds of

3. For the purpose of heading No. 12.09, beet seeds, grass and other herbage seeds, seeds of ornamental flowers, vegetable seeds, seeds of forest, seeds of fruit trees, seeds of vetches (other than those of the species Vicia faba ) or of lupines are to be regarded “seeds of a kind used for sowing”. Heading No. 12.09 does not, however, apply to the following even if for sowing: (a) Leguminous vegetables or sweet corn (Chapter 7); (b) Spices or other products of Chapter 9; (c) Cereals (Chapter 10); or (d) Products of headings Nos. 12.01 to 12.07 or 12.11. 84 LAWS OF GUYANA Customs cap. 82:02

4 — Heading No. 12.11 applies, inter alia, to the following plants or parts thereof: basil,

4. Heading No. 12.11 applies, inter alia, to the following plants or parts thereof: basil, borage, ginseng, hyssop, liquorice, all species of mint, rosemary, rue, sage and wormwood. Heading No. 12.11 does not, however, apply to: (a) Medications of Chapter 30; (b) Perfumery, cosmetic or toilet preparations of Chapter 33; or (c) Insecticides, fungicides, herbicides, disinfectants or similar products of headings No. 38.08.

5 — For the purposes of heading No. 12.12, the term “seaweeds and other algae” does not

5. For the purposes of heading No. 12.12, the term “seaweeds and other algae” does not include: (a) Dead single-cell micro-organism of heading No.21.02; (b) Cultures of micro-organism of headings No. 30.02; or (c) Fertilisers of Heading no. 3101.00 or 31.05 85 LAWS OF GUYANA Customs cap. 82:02 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT SITC NO (S) REV 3 12.01 Soya beans, whether or not broken. 1201.001 Free Kg 222.21 For sowing 1201.009 5% Kg 222.29 Other Ground-nuts, not roasted or 12.02 otherwise cooked, whether or not shelled or broken. 1202.10 40% Kg 222.11 In shell 1202.20 Shelled, whether or not broken: 1202.201 Free Kg 222.121 For sowing 1202.209 40% Kg 222.129 Other 1203.00 40% Kg 223.1 Copra 12.04 Linseed, whether or not broken. Free Kg 223.41 1204.001 5% Kg 223.49 For sowing 1204.009 Other 12.05 Rape or cloza seeds, whether or not broken: 1205.001 Free Kg 222.611 For sowing 1204.009 5% Kg 222.619 Other 12.06 Sunflower seeds, whether or not broken: 1206.001 Free Kg 222.41 For sowing 1206.009 5% Kg 222.49 Other 12.07 Other oil seeds and oleaginous fruits, whether or not broken. 86 LAWS OF GUYANA Customs cap. 82:02 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT SITC NO (S) REV 3 1207.10 Palm nuts and kernels: Free Kg 223.21 1207.101 For sowing 5% Kg 223.29 1207.109 Other 1207.20 Cotton seeds: Free Kg 222.31 1207.201 For sowing 5% Kg 222.39 1207.209 Other 1207.30 Castor oil seeds: Free Kg 223.51 1207.301 For sowing 5% Kg 223.59 1207.309 Other 1207.40 Sesamum seeds: Free Kg 222.51 1207.401 For sowing 5% Kg 222.59 1207.409 Other 5% Kg 222.62 1207.50 Mustard seeds: 1207.60 Safflower seeds Free Kg 222.71 1207.601 For sowing 5% Kg 222.79 1207.609 Other 1207.90 Other: 5% Kg 223.71 1207.91 Poppy seeds 5% Kg 223.72 1207.92 Shea nuts (karite nuts) 1207.99 Other: Free Kg 223.73 1207.991 For sowing 5% Kg 223.79 1207.999 Other 12.08 Flours and meals of oil seeds or oleaginous fruits, other than those of mustard. 1208.10 Of soya beans 15% Kg 223.91 1208.90 Other: 1208.901 Of ground-nuts Free Kg 223.92 1208.902 Of copra 15% Kg 223.93 1208.903 Of palm nuts or kernels Free Kg 223.94 1208.904 Of linseed Free Kg 223.95 1208.905 Of cotton seeds Free Kg 223.96 1208.906 Of castor oil seeds Free Kg 223.97 87 LAWS OF GUYANA Customs cap. 82:02 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT SITC NO (S) REV 3 1208.909 Other Free Kg 223.99 12.09 Seeds, fruit and spores, of a kind used for sowing. 1209.10 Beet seed: 1209.11 Sugar beet seed Free Kg 292.51 1209.19 Other Free Kg 292.549 1209.20 Seeds of forage plants, other than beet seed: 1209.21 Lucerne (alfalfa) seed 1209.22 Clover (Trifolium spp.) seed Free Kg 292.521 1209.23 Fescue seed Free Kg 292.522 1209.24 Kentucy blue grass (Poa pratensils Free Kg 292.23 L.) seed 1209.25 Rue grass (Lolium multiflorum Free Kg 292.524 Lam., Lolium perenne L.) seed 1209.26 Timothy grass seed Free Kg 292.525 1209.29 Other Free Kg 292.526 1209.30 Seeds of herbaceous plants Free Kg 292.529 cultivated principally for their flowers Free Kg 292.53 1209.90 Other: 1209.91 Vegetable seeds Free Kg 292.541 1209.99 Other Free Kg 292.59 12.10 Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin. 1210.10 Hop cones, neither ground nor powdered nor in the form of pellets 5% Kg 054.841 1210.20 Hop cones, ground, powdered or in the form of pellets; lupulin 5% Kg 054.842 88 LAWS OF GUYANA Customs cap. 82:02 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT SITC NO (S) REV 3 12.11 Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh or dried, whether or not cut, crushed or powdered. 1200.10 Liquorice roots 5% Kg 292.41 1211.20 Ginseng roots 5% Kg 292.42 1211.90 Other: 1211.901 Tonka beans 5% Kg 292.491 1211.902 Sarsaparilla 5% Kg 292.492 1211.903 Aloe vera 5% Kg 292.493 1211.904 Quassia chips 5% Kg 292.494 1211.909 Other 5% Kg 292.499 2.12 Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled, frozen or dried, whether or not ground, fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included. 1212.20 Locust beans, including locust bean seeds 5% Kg 054.891 1212.20 Seaweeds and other algae 5% Kg 292.97 1212.30 Apricot, peach or plum stones and kernels 5% Kg 054.85 89 LAWS OF GUYANA Customs cap. 82:02 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT SITC NO (S) REV 3 1212.90 Other: 10% Kg 054.87 1212.91 Sugar beet 10% Kg 054.88 1212.92 Sugar cane 1212.99 Other: 1212.991 Chicory roots, fresh or dried, whole or cut, unroasted 5% Kg 054.892 1212.992 Mauby bark 5% Kg 054.893 1212.999 Other 5% Kg 054.899 1213.00 Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets. Free Kg 081.11 12.14 Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets. 1214.10 Lucerne (alfalfa) meal and pellets Free Kg 081.12 1214.90 Other Free Kg 081.13 90 LAWS OF GUYANA Customs cap. 82:02 CHAPTER 13 LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS Note

1 — Heading No. 13.02 applies, inter alia, to liquorice extract and extract of pyrethrum ,

1. Heading No. 13.02 applies, inter alia, to liquorice extract and extract of pyrethrum , extract of hops, extract of aloes and opium. The heading does not apply to : (a) Liquorice extract containing more than 10% by weight of sucrose or put up as confectionary ( heading no. 17.04); (b) Malt extract 9heading No. 19.01); (c) Extracts of coffee, tea or mate’ (heading No. 21.01); (d) Vegetables saps or extracts constituting alcoholic beverages (Chapter 22); (e) Camphor, glycyrrhizin or other products of heading No. 29.14 or 29.38; (f) Medicaments of heading No. 30.03 or 30.04 or blood-grouping reagents (heading No. 30.06); (g) Tanning or dyeing extracts (heading No. 32.01 or 32.03); (h) Essential oils, concretes, absolutes, resinoids, extracted oleoresins, aqueous distillates or aqueous solutions of essential oils or preparations based on odoriferous substance of a kind used for the manufacture of beverages (Chapter 33); or (i) Natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (heading No. 40.01) 91 LAWS OF GUYANA Customs cap. 82:02 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT SITC NO (S) REV 3 13.01 Lac; natural gums, resins, gum- resins and oleoresins (for example, balsams) 1301.10 Lac 5% Kg 292.21 1301.20 Gum Arabic 5% Kg 292.22 1301.90 Other: 1301.901 Gum-resins 5% Kg 292.291 1301.909 Other 5% Kg 292.299 13.02 Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products. 1302.10 Vegetable saps and extracts: 1302.11 Opium 5% Kg 292.941 1302.12 Of liquorice 5% Kg 292.942 1302.13 Of hops 5% Kg 292.943 1302.14 Of pyrethrum or of the roots of plants containing rotenone 5% Kg 292.944 1302.19 Other: 1302.191 Aloe vera extract 5% Kg 292.945 1302.199 Other 5% Kg 292.494 1302.20 Pectic substances, pectinates and pectates 5% Kg 292.95 1302.30 Mucilages and thichners, whether or not modified, derived from vegetable products: 1302.31 Agar-agar 5% Kg 292.961 1302.32 Mucilages and thickeners, whether or not modified, derived from locust beans, locust beans seeds or guar seeds 5% Kg 292.962 1302.39 Other 5% Kg 292.969 LAWS OF GUYANA CUSTOMS Cap.82:01 CHAPTER 14 VEGATABLE PLAITING MATERIALS; VEGATABLE PRODUCTS NOT ELESEWHERE SPECIFIED OR INCLUDED NOTES

1 — This Chapter does not cover the following products, which are to be classified

1. This Chapter does not cover the following products, which are to be classified in Section XI: vegetable materials or fibers of vegetable materials of a kind used primarily in the manufacture of textiles, however prepared, or other vegetable materials which have undergone treatment so as to render them suitable for use only as textile materials.

2 — Heading No. 14.01 applies, inter alia, to bamboos (whether or not split, swan

2. Heading No. 14.01 applies, inter alia, to bamboos (whether or not split, swan lengthwise, cut to length, rounded at the ends, bleached, rendered non- inflammable, polished or dyed), split osier, reeds and the like, to rattan cores and to drawn or split rattans. The heading does not apply to chip wood (heading No. 44.04)

3 — Heading No.14.02 does not apply to wood wool (heading No.4405.00)

3. Heading No.14.02 does not apply to wood wool (heading No.4405.00)

4 — Heading No.14.03 does not apply to prepared knots or tufts for broom or brush

4. Heading No.14.03 does not apply to prepared knots or tufts for broom or brush making (heading No. 96.03) LAWS OF GUYANA CUSTOMS Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) SITC NO REV 3 14.01 Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark). 1401.10 Bamboos 5% Kg 292.31 1401.20 Rattans 5% Kg 292.32 1401.90 Other 5% Kg 292.39 Vegetables materials of a kind used 14.02 primarily as stuffing or as padding (for example, kapok, vegetable hair and eel-grass), whether or not put up as a layer with or without supporting material. 1402.10 Kapok 5% Kg 292.921 1402.90 Other 5% Kg 292.929 Vegetables materials of a kind used 14.03 primarily in brooms or in brushes (for example, broom-corn, piassava, couch grass and istle), whether or not in hanks or bundles. Broomcorn (Sorghum vulgare var 5% Kg 292.931 1403.10 technicum) 5% Kg 292.939 1403.90 Other 14.04 Vegetable products not elsewhere specified or included. LAWS OF GUYANA CUSTOMS Cap.82:01 HEADING SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) No REV 3 1404.10 Raw vegetable materials of a kind used primarily in dyeing or tanning: 1404.101 Logwood 1404.102 Dividivi 5% Kg 292.991 1404.103 Annatto 5% Kg 292.992 1404.109 Other 5% Kg 292.993 1404.20 Cotton Linters 5% Kg 292.994 1404.90 Other 5% Kg 263.2 5% Kg 292.999 LAWS OF GUYANA CUSTOMS Cap.82:01 SECTION III ANIMALA OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES CHAPTER 15 ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES NOTES

1 — This chapter does not cover

1. This chapter does not cover: (a) Pig fat or poultry fat heading No. 0209.00 (b) Cocoa butter, fat or oil (heading No. 1804.00) (c) Edible preparations containing by weight more than 15% of the products of heading No. 04.05 (generally Chapter 21); (d) Greaves (heading No.23.01) or residues of heading Nos. 2304 to 23.06 (e) Fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparation, sulphonated oils or other goods of Section VI; or LAWS OF GUYANA CUSTOMS Cap. 82:01 (f) Factice derived from oils (heading No. 40.02)

2 — Heading No. 15.09 does not apply to oils obtained from by extraction (heading

2. Heading No. 15.09 does not apply to oils obtained from by extraction (heading No.15.10)

3 — Heading No. 1518.00 does not cover fats or oils or their fractions, merely

3. Heading No. 1518.00 does not cover fats or oils or their fractions, merely denatured, which are to be classified in the heading appropriate to the corresponding undenatured fats and oils and their fraction

4 — Soap-stock, oils foots and dregs, stearin pitch, glycerol pitch and wool grease

4. Soap-stock, oils foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall in heading No. 1522.00 LAWS OF GUYANA CUSTOMS Cap.82:01 RATE OF SITC DESCRIPTION OF GOODS UNIT (S) HEADING DUTY REV3 NO 15.01 Pig fat (including lard) and poultry fat, other than that of heading No.0209.00 or15.03 1501.001 Lard 5% Kg 411.21 1501.009 Other 5% Kg 411.29 15.02 Fats of bovine animals, sheep or goats, other than those of heading No.15.03 Tallow 1502.001 Other 5% Kg 411.321 1502.009 5% Kg 411.329 Lard stearin, lard oil, oleostearin, oleo- 15.03 oil and tallow oil, not emulsified or mixed or otherwise prepared 1503.001 Tallow oil 40% Kg 411.331 1503.009 Other 40% Kg 411.339 15.04 Fats, oils, and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified. 1504.10 Fish-liver oils and their fractions 5% Kg 411.11 1504.20 Fats and oils and their fractions, of Fish, other than liver oils 5% Kg 411.12 1504.30 Fats and oils and their fractions, of, marine mammals 5% Kg 411.13 15.05 Wool grease and fatty substances derived there from (including lanolin). LAWS OF GUYANA CUSTOMS Cap. 82:01 RATE OF SITC DESCRIPTION OF GOODS UNIT (S) HEADING DUTY REV3 NO 1505.10 Wool grease, crude 5% Kg 411.34 1505.90 Other 5% Kg 411.35 1506.00 Other animal fats and other oils and their fractions, whether or not refined, but not chemically modified 5% Kg 411.39 15.07 Soya-bean oil and its fractions, whether or not refined, but not chemically modified 1507.10 Crude oil, whether or not degummed 40% Kg and litre 421.11 1507.90 Other 40% Kg and litre 421.19 15.08 Groundnut oil and its fractions whether or not refined, but not chemically modified. 1508.10 Crude oil 40% Kg and litre 421.31 1508.90 Other 40% Kg and litre 421.39 15.09 Olive oil and its fractions whether or not refined, but not chemically modified. 1509.10 Virgin 40% Kg and litre 421.41 1509.90 Other 40% Kg and litre 421.42 15.10 Other oils and their fractions obtained solely from olives whether or not refined, but not chemically modified including blends of these oils or fractions with oils or fractions of heading No.15.09 LAWS OF GUYANA CUSTOMS Cap. 82:01 RATE OF SITC DESCRIPTION OF GOODS UNIT (S) HEADING DUTY REV3 NO 1510.001 Crude oil 40% Kg and litre 421.491 1510.009 Other 40% Kg and litre 421.499 15.11 Palm oil and its fractions, whether or not refined, but not chemically modified 1511.10 Crude oil 40% Kg and litre 422.21 1511.90 Other: 1511.901 Palm stearin 5% Kg and litre 422.291 1511.909 Other 40% Kg and litre 422.299 15.12 Sunflower-seed, safflower or cotton seed oil and fractions thereof, whether or not refined, but not chemically modified 1512.10 Sunflower-seed or safflower oil and fractions thereof: 1512.11 Crude oil 40% Kg and litre 421.51 1512.19 Other 40% Kg and litre 421.29 1512.20 Cotton-seed oil and its fractions: 1512.21 Crude oil, whether or not gossypol has been removed 40% Kg and litre 421.21 1512.29 Other 40% Kg and litre 421.29 15.13 Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified 1513.10 Coconut (copra) oil and its fractions: 1513.11 Crude oil 40% Kg and Litre 422.31 1513.19 Other 40% Kg and litre 422.39 LAWS OF GUYANA CUSTOMS Cap. 82:01 RATE OF HEADING SITC NO DESCRIPTION OF GOODS DUTY UNIT (S) REV 3 1513.20 Palm kernel or babassu oil and fractions thereof: 1513.21 Crude oil 40% Kg and litre 422.41 1513.29 Other 40% Kg and litre 422.49 15.14 Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified. 1514.10 Crude 40% Kg and litre 421.71 1514.90 Other 40% Kg and litre 421.79 15.15 Other fixed vegetables fats and oils (including jojoba oil) and their fraction, whether or not refined, but not chemically modified. 1515.10 Linseed oil and its fractions: 1515.11 Crude oil 5% Kg and litre 422.11 1515.19 Other 40% Kg and litre 422.19 1515.20 Maize (corn) oil and its fractions: 1515.21 Crude oil 40% Kg and litre 421.61 1515.29 Other 40% Kg and litre 421.69 1515.30 Castor oil and its fractions 5% Kg and litre 422.5 1515.40 Tung oil and its fractions 5% Kg and litre 422.91 1515.50 Sesame oil and its fractions 40% Kg and litre 421.8 1515.60 Jojoba oil and its fractions 5% Kg and litre 422.991 1515.90 Other 40% Kg and litre 422.999 15.16 Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re- esterified or elaidinised, whether or not refined, but not further prepared. LAWS OF GUYANA CUSTOMS Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF SITC UNIT (S) NO DUTY REV 3 1516.10 Animal fats and oils and their fractions 1516.101 Fish fats and oils and their fractions 40% Kg 431.211 1516.109 Other 40% Kg 431.219 1516.20 Vegetable fats and oils and their fractions 40% Kg 431.22 15.17 Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, other than edible fats or oils or their fractions of heading Ni.15.16. 1517.10 Margarine, excluding liquid margarine 20% Kg 091.01 1517.90 Other 1517.901 Imitation lard and lard substitutes (shorting) 20% Kg 091.091 1517.909 Other 20% Kg 091.099 1518.00 Animal or vegetable fats an oils and their fractions, boiled, oxidized, dehydrated, sulphurised, blown, polymerized by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading No.15.16; inedible mixtures or preparations of animal or vegetable fats or oils or fractions of different fats or oils of this Chapter, not elsewhere specified or included. 5% Kg and litre 431.1 LAWS OF GUYANA CUSTOMS Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF SITC UNIT (S) NO DUTY REV 3 [15.19] 1520.00 Glycerol, crude; glycerol waters and glycerol lyes. 5% Kg and litre 512.22 15.21 Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured. 1521.10 Vegetable waxes 5% Kg 431.41 1521.90 Other 5% Kg 431.42 1522.00 Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes. 5% Kg 431.33 CUSTOMS Cap.82:01 SECTION IV PREPARED FOODSTUFFS; BEVERAGE, SPIRITS AND VINEGAR; TOBACOO AND MANUFACTURED TOBACCO SUBSTITUTES NOTE

1 — In this section the term “pellets” means products, which have been agglomerated either directly by

1. In this section the term “pellets” means products, which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight. CHAPTER 16 PREPERATION OF MEAT, OF FISH OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES NOTES

1 — This Chapter does not cover meat, meat offal, fish, crustaceans, molluscss or other aquatic

1. This Chapter does not cover meat, meat offal, fish, crustaceans, molluscss or other aquatic invertebrates, prepared or preserved by the process specified in Chapter 2 or 3 or heading No.05.04

2 — Food preparations falls in this Chapter provided that they contain more than 20% by weight of

2. Food preparations falls in this Chapter provided that they contain more than 20% by weight of sausage, meat, meat offal, blood fish or crustaceans molluscss or other aquatic invertebrates, or Any combination thereof. In cases where the preparation contains two or more of the products mentioned above, it is classified in heading of Chapter 16 corresponding to the components, which predominate, by weight. These provisions do not apply to the stuffed products of heading No.19.02 or the preparations of heading No. 21.03 or 21.04 CUSTOMS Cap. 82:01 Subheading Notes

1 — For the purpose of subheading No.1602.10, the expression “homogenised

1. For the purpose of subheading No.1602.10, the expression “homogenised preparations,” means preparations of meat, meat offal or blood, finely homogenised, put up for retail sale as infant food or for dietetic purposes, in containers of net weight content not exceeding 250 g. For the application of this definition no account ids to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purpose. These preparations may contain a small quantity of visible pieces of meat or meat offal. This subheading takes precedence over all other subheadings of heading No. 16.02.

2 — The fish and crustaceans specified in the subheadings of heading No.16.04 or 16.05

2. The fish and crustaceans specified in the subheadings of heading No.16.04 or 16.05 under their common names only are the same species as those mentioned in Chapter 3 under the same name. LAWS OF GUYANA CUSTOMS Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF SITC UNIT (S) NO DUTY REV 3 16.01 Sausages and similar products, of meat, meat offal or blood; food preparations based on these products. 1601.001 Chicken sausages, canned 20% Kg 017.21 1601.002 Other chicken sausages 20% Kg 017.22 1601.003 Salami sausages 20% Kg 017.23 1601.004 Other sausages, canned 20% Kg 017.24 1601.009 Other 20% Kg 017.29 16.02 Other prepared or preserved meat, meat offal or blood 1602.10 Homogenized preparations: 1602.101 For use in production of chicken sausages 5% Kg 098.111 1602.102 Preparations for infant use, put up for retail sale 10% Kg 098.112 1602.109 Other 15% Kg 098.119 1602.20 Of liver of any animal 20% Kg 017.3 1602.30 Of poultry of heading No.01.05: 1602.31 Or turkeys 1602.311 Cured or smoked 20% Kg 017.41 1602.319 Other 20% Kg 017.42 1602.32 Of fowls of the species Gallus domesticus 20% Kg 017.43 1602.39 Other 20% Kg 017.49 1602.40 Of swine: 1602.41 Hams ands cuts thereof 20% Kg 017.51 1602.42 Shoulders and cuts thereof other, 20% Kg 017.52 1602.49 including mixtures: 1602.491 Luncheon meat 20% 1602.499 Other 20% Kg 017.53 1602.50 Of bovine animals: 017.59 1602.501 Canned corned beef 5% Kg 017.61 LAWS OF GUYANA CUSTOMS Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF SITC UNIT (S) NO DUTY REV 3 1602.509 Other 20% Kg 017.69 1602.90 Other, including preparations of blood of any animal 1602.901 Corned mutton 5% Kg 017.91 1602.909 Other 20% Kg 017.99 1603.00 Extracts and juices of meat, fish or crustaceans, mollusks or other aquatic invertebrates. 5% Kg 017.1 16.04 Prepared or preserved fish; caviar and caviar substitutes prepared form fish eggs. 1604.10 Fish, whole or in pieces, but not minced: 1604.11 Salmon 20% Kg 037.11 1604.12 Herrings 5% Kg 037.121 1604.13 Sardines, sardinella and brisling or sprats: 1604.131 Sardines 5% Kg 037.122 1604.132 Sardinella and brisling or sprats 20% Kg 037.123 1604.14 Tunas, skipjack and bonito (Sarda spp) 1604.141 Tunas 5% Kg 037.131 1604.142 Skipjack and bonito 20% Kg 037.132 1604.15 Mackerel 5% Kg 037.14 1604.16 Anchovies 20% Kg 037.151 1604.19 Other 20% Kg 037.159 1604.20 Other prepared or preserved fish 20% Kg 037.16 1604.30 Caviar and caviar substitutes: 1604.301 Caviar 20% Kg 03.171 1604.302 Caviar substitutes 20% Kg 037.172 LAWS OF GUYANA CUSTOMS Cap.82:01 HEADING DESCRIPTION OF GOODS RATE OF SITC UNIT (S) NO DUTY REV 3 16.05 Crustaceans, mollusks and other aquatic invertebrates prepared or preserved. 20% Kg 037.211 1605.10 Crab 20% Kg 037.212 1605.20 Shrimps and prawns 20% Kg 037.213 1605.30 Lobster 1605.40 Other crustaceans: 1605.401 Conch 20% Kg 037.214 1605.409 Other 20% Kg 037.219 1605.90 Other 20% Kg 037.22 LAWS OF GUYANA CUSTOMS Cap.82:01 CHAPTER 17 SUGARS AND SUGAR CONFECTIONERY NOTE

1 — This Chapter does not cover

1. This Chapter does not cover: (a) Sugar confectionery containing cocoa (heading No.18.06); (b) Chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of heading No. 2940.00; or (c) Medicaments or other products of Chapter 30 Subheading Note

1 — For the purpose of subheadings Nos.1701.11 “raw sugar” means sugar whose

1. For the purpose of subheadings Nos.1701.11 “raw sugar” means sugar whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of less than 99.5 LAWS OF GUYANA CUSTOMS Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF SITC UNIT (S) NO DUTY REV 3 17.01 Cane or beet sugar and chemically pure sucrose, in solid form. 1701.10 Raw sugar not containing added 40% Kg 061.11 flavouring or colouring matter: 40% Kg 061.12 1701.11 Cane sugar 1701.12 Beet sugar 1701.90 Other 1701.91 Containing added flavouring or colouring matter 40% Kg 061.21 1701.99 Other 1701.991 Icing sugar 30% Kg 061.291 1701.999 Other 40% Kg 061.299 17.02 Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or couloring matter; artificial honey, whether or not mixed with natural honey; caramel. 1702.10 Lactose and lactose syrup: 1702.11 Containing by weight 99% or more lactose, expressed as anhydrous lactose, calculated on dry matter 5% Kg 061.911 1702.19 Other 5% Kg 061.919 1702.20 Maple sugar and maple syrup 40% Kg 061.92 1702.30 Glucose and glucose syrup, not containing in the dry state less than 20% by weight of fructose 5% Kg 061.93 LAWS OF GUYANA CUSTOMS Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF SITC UNIT (S) NO DUTY REV 3 1702.40 Glucose and glucose syrup, containing in the dry state at least 20% but less than 5% Kg 061.94 50% by weight of fructose 5% Kg 061.95 1702.50 Chemically pure fructose 1702.60 Other fructose and fructose syrup, containing in the dry state more than 50 % 5% Kg 061.96 By weight of fructose 1702.90 Other, including invert sugar: 1702.901 Syrup of cane sugar 40% Kg 061.991 1702.902 Caramel 40% Kg and litre 061.992 1702.909 Other 40% Kg 061.999 17.03 Molasses resulting from the extraction or refining of sugar 1703.10 Cane molasses: 15% Kg and litre 061.511 1703.101 Inedible 15% Kg and litre 061.512 1703.102 Edible 15% Kg and litre 061.59 1703.90 Other 17.04 Sugar confectionery (including white chocolate), not containing cocoa. 1704.10 Chewing gum, whether or not sugar coated 20% Kg 062.21 1704.90 Other 20% Kg 062.29 LAWS OF GUYANA CUSTOMS Cap. 82:01 CHAPTER 18 COCA AND COCA PREPARATIONS NOTES

1 — This Chapter does not cover the preparations of heading No

1. This Chapter does not cover the preparations of heading No. 04.03,19.01.19.04,10.05 22,02,22.08,30,03 or 30.04

2 — Heading No. 18.06 includes sugar confectionery containing coca and, subject to

2. Heading No. 18.06 includes sugar confectionery containing coca and, subject to Note 1 to this Chapter, other food preparations containing coca. LAWS OF GUYANA Cu stoms Cap.8:201 HEADING DESCRIPTION OF GOODS RATE OF SITC UNIT (S) NO DUTY REV 3 18.01 Cocoa beans, whole or broken, raw or roasted. 1801.001 Raw 5% Kg 072.11 1801.002 Roasted 5% Kg 072.12 1802.00 Cocoa shells, husks, skins and other cocoa waste 5% Kg 072.5 18.03 Cocoa paste, whether or not defatted. 1803.10 Not defatted 5% Kg 072.31 1803.20 Wholly or partly defatted 5% Kg 072.32 1804.00 Cocoa butter, fat and oil 5% Kg 072.4 18.05 Cocoa powder, not containing added sugar or other sweetening matter. 1805.001 Put up for retail sale in packages of 20% Kg 072.21 not more than 2kg 5% Kg 072.29 1805.009 Other 18.06 Chocolate and other food preparations containing cocoa. 1806.10 Cocoa powder, containing added sugar or other sweetening matter 1806.20 Other preparations in blocks, slabs or 20% Kg 073.1 bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packing, of contents exceeding 2 kg 1806.30 Other, in blocks, slabs or bars 20% Kg 073.2 LAWS OF GUYANA Customs Cap.82:01 HEADING DESCRIPTION OF GOODS RATE OF SITC UNIT (S) NO DUTY REV 3 1806.31 Filled 20% Kg 073.31 1806.32 Not filled 20% Kg 073.39 1806.90 Other 20% Kg 073.9 LAWS OF GUYANA Customs Cap. 82:01 CHAPTER 19 PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS’ PRODUCTS NOTES

1 — This Chapter does not cover

1. This Chapter does not cover: (a) Except in the case of stuffed products of heading No. 19.02, food preparations containing more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter16); (b) Biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (heading No.23.09); or (c) Medicaments or other products of Chapter 30

2 — For the purposes of heading No.19.01. the term “flour” and “meal” mean

2. For the purposes of heading No.19.01. the term “flour” and “meal” mean: (a) Cereal flour and meal of Chapter 11, and (b) Flour, meal and powder of vegetable origin of any Chapter, other than flour, meal or powder of dried vegetables (heading No.07.12). of potatoes (heading No. 11.05) or of dried leguminous vegetables (heading No. 11.06)

3 — Heading No. 19.04 does not cover preparations containing more than 6% by weight

3. Heading No. 19.04 does not cover preparations containing more than 6% by weight of cocoa calculated on a totally defatted basis or coated with chocolate or other food preparation containing cocoa of heading No,18.06 (heading No.18.06)

4 — For the purpose of heading No. 19.04, the expression “otherwise prepared” means

4. For the purpose of heading No. 19.04, the expression “otherwise prepared” means prepared or processed to an extent beyond for in the heading of or notes to Chapter 10 or 11. LAWS OF GUYANA Customs Cap.82:01 HEADING DESCRIPTION OF GOODS RATE OF SITC UNIT (S) NO DUTY REV 3 19.01 Malt extract; food preparations of flour, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included; food preparations of goods of headings Nos.04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included 1901.10 Preparations for infant use, put up for retail sale FREE Kg 098.93 1901.20 Mixes and dough’s for the preparation of bakers’ wares of heading No. 19.05 5% Kg 048.5 1901.90 Other 1901.901 Malt extract 5% Kg 098.941 1901.902 Preparations of malt extract 20% Kg 098.942 1901.909 Other 20% Kg 098.949 19.02 Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, cannelloni; couscous, whether or not prepared. 1902.10 Uncooked pasta, not stuffed or other-wise prepared: 1902.11 Containing eggs 20% Kg 048.31 1902.19 Other 20% Kg 098.39 1902.20 Stuffed pasta, whether or not cooked or otherwise prepared 20% Kg 098.911 LAWS OF GUYANA Customs Cap.82:01 HEADING DESCRIPTION OF GOODS RATE OF SITC UNIT (S) NO DUTY REV 3 1902.30 Other pasta 20% Kg 098.912 1902.40 Couscous 20% Kg 098.913 1903.00 Tapioca and substitutes therefore prepared from starch, in the form of flakes, grains, pearls, and siftings or in similar forms. 15% Kg 056.45 19.04 Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn) in grain form or in the form of flakes or other worked grains (except flour and meal), pre-cooked or otherwise prepared, not elsewhere specified or included. 1904.10 Prepared foods obtained by the swelling or roasting of cereals or cereal products 20% Kg 048.11 1904.20 Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals 20% Kg 048.12 1904.90 Other 20% Kg 048.19 19.05 Bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers rice paper and similar products. LAWS OF GUYANA Customs Cap.82:01 HEADING DESCRIPTION OF GOODS RATE OF SITC UNIT (S) NO DUTY REV 3 1905.10 Crisp bread 20% Kg 048.411 1905.20 Gingerbread and the like 20% Kg 048.421 1905.30 Sweet biscuits, waffles and wafers: 1905.301 Sweet biscuits 20% Kg 048.422 1905.302 Communion wafers, empty cachets of a kind suitable for pharmaceutical use FREE Kg 048.423 1905.303 Sealing wafers, rice paper and similar products 5% Kg 048.424 1905.309 Other 20% Kg 048.429 1905.40 Rusks, toasted bread and similar toasted products 20% Kg 048.412 1905.90 Other: 1905.901 Biscuits, unsweetened 20% Kg 048.491 1905.902 Ice cream cones 20% Kg 048.492 1905.909 other 20% Kg 048.499 LAWS OF GUYANA Customs Cap.82:01 CHAPTER 20 PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS NOTES

1 — This Chapter does not cover

1. This Chapter does not cover: (a) Vegetables, fruit or nuts, prepared or preserved by the process specified in Chapter 7,8,or 11; (b) Food preparations containing more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16); (c) Homogenised composite food preparations of heading No. 21.04

2 — Heading Nos.20.01 and 20.08 do not apply to fruit jellies, fruit pastes, sugar

2. Heading Nos.20.01 and 20.08 do not apply to fruit jellies, fruit pastes, sugar- coated almonds or like in the form of sugar confectionery (heading No. 17.04) or chocolate confectionery (heading No.18.06)

3 — Headings Nos. 20.01, 20.04 and 20.05 cover, as the case may be only those

3. Headings Nos. 20.01, 20.04 and 20.05 cover, as the case may be only those products of Chapter 7 or of heading No 11.05 or 11.06 (other than flour, meal an powder of the product of Chapter 8) which have been prepared or preserved by process other than those referred to in Note 1 (a)

4 — Tomato juice the dry weight content of which is 7% or more is to be classified

4. Tomato juice the dry weight content of which is 7% or more is to be classified in heading No. 20.02.

5 — For the purpose of heading No. 20.09, the expression “juices, unfermented and

5. For the purpose of heading No. 20.09, the expression “juices, unfermented and not containing added spirit” means juices of an alcoholic strength by volume (see Note 2 Chapter 22) not exceeding 0.5% vol. LAWS OF GUYANA Customs Cap.82:01 Subheading Notes

1 — For the purpose of subheading No. 2005.10, the expression “homogenised vegetables”

1. For the purpose of subheading No. 2005.10, the expression “homogenised vegetables” means preparations of vegetables, finely homogenised, put up for retail sale as infant food or for dietetic purpose, in containers of net weight content not exceeding 250g. For the application of this definition no account is to be taken of small quantities of any ingredients, which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of vegetables. Subheading No. 2005.10 takes precedence over all other subheading of heading No. 20.05.

2 — For the purpose of subheading No.2007.10, the expression “homogenised

2. For the purpose of subheading No.2007.10, the expression “homogenised preparations.” Means preparations for fruit, finely homogenised, put up for retail sale as infant food or for dietetic purposes, in containers of net weight content not exceeding 250 g For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of fruit. Subheading No. 2007.10 takes precedence over all other subheading of heading No. 20.07. LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF SITC UNIT (S) NO DUTY REV 3 20.01 Vegetables, fruits, nuts and other edible parts of plants, prepared or preserved by vinegar and acetic acid 2001.10 Cucumbers and gherkins: 2001.101 In packages not less than 50Kg 5% Kg 056.711 2001.109 Other 20% Kg 056.712 2001.20 Onions 2001.201 In packages not less than 50 kg 5% Kg 056.713 2001.209 Other 20% Kg 056.714 2001.90 Other 2001.901 In packages not less than 50kg 5% Kg 056.715 2001.909 Other 20% Kg 20.02 Tomatoes prepared or preserved other wise than by vinegar or acetic acid. 2002.10 Tomatoes, whole or in pieces: 5% Kg 056.721 2002.101 In packages not less than 50 Kg 20% Kg 056.729 2002.109 Other 2002.90 Other: 2002.901 Tomato paste, in packages not less than 50 kg 5% Kg 056.731 2002.902 Tomato paste, other 20% Kg 056.732 2002.903 Other, in packages not less than 50 kg 5% Kg 056.733 2002.909 Other 20% Kg 056.739 20.03 Mushrooms truffles, prepared or preserved otherwise than by vinegar or acetic acid. 2003.10 Mushrooms 2003.101 In packages not less than 50 kg 5% Kg 056.741 2003.109 Other 20% Kg 056.742 LAWS OF GUYANA Customs Cap. 82:01 SITC HEADING RATE OF DESCRIPTION OF GOODS UNIT (S) REV NO DUTY 3 2003.20 Truffles: 2003.201 In packages not less than 50 Kg 5% Kg 056.743 2003.209 Other 20% Kg 056.749 20.04 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading No. 20.06. 2004.10 Potatoes: 204.101 In packages not less than 50Kg 5% Kg 056.611 2004.109 Other 20% Kg 056.619 2004.90 Other vegetables and mixtures of vegetables: 2004.901 In packages not less than 50 Kg 5% Kg 056.691 2004.909 Other 20% Kg 056.699 20.05 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading No. 20.06. 2005.10 Homogenized vegetables: 2005.101 In packages not less than 50 Kg 5% Kg 098.121 2005.102 Preparations for infant use, put up for retail sale 10% Kg 098.122 2005.109 Other 20% Kg 098.129 2005.20 Potatoes: 2005.201 In packages not less than 50 Kg 5% Kg 056.761 2005.209 Other 20% Kg 056.769 2005.40 Peas (Pisum sativum) 2005.401 In packages not less than 50 Kg 5% Kg 056.791 2005.409 Other 20% Kg 056.792 2005.50 Beans (Vigna spp., Phaseolus spp.) 2005.51 Beans, shelled: LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF SITC UNIT (S) NO DUTY REV 3 2005.511 In packages not less than 50 Kg 5% Kg 056.793 2005.519 Other 20% Kg 056.794 2005.59 Other: 2005.591 In packages not less than 50 Kg 5% Kg 056.795 2005.599 Other 20% Kg 056.796 2005.60 Asparagus 20% 056.797 2005.70 Olives: 2005.701 In packages not less than 50 Kg 5% Kg 056.798 2005.709 Other 20% Kg 056.7991 2005.80 Sweet corn (Zea maus var. saccharata): 2005.801 In packages not less than 50 Kg 5% Kg 056.771 2005.809 Other 20% Kg 056.779 2005.90 Other vegetables and mixtures of vegetables 2005.901 Sauerkraut, in packages not less than 50 Kg 5% Kg 056.751 2005.902 Sauerkraut, other 20% Kg 056.759 2009.903 Other vegetables in packages not less than 50 5% Kg 056.7992 Kg 2005.909 Other 20% Kg 056.7999 20.06 Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glace or crystallized) 2006.001 Citrus peel 15% Kg 062.11 2006.002 Maraschino and glace cherries 20% Kg 062.12 2006.009 Other 15% Kg 062.19 LAWS OF GUYANA Customs Cap.82:01 HEADING DESCRIPTION OF GOODS RATE OF SITC UNIT (S) NO DUTY REV 3 20.07 Jams, fruits jellies, marmalades, fruit or nut puree and fruit or nut pastes, being cooked preparations, whether or not containing added sugar or other sweetening matter. 2007.10 Homogenized preparations: 2007.101 Preparations for infant use, put up for retail sale 10% Kg 098.131 2007.109 Other 20% Kg 098.139 2007.90 Other: 2007.91 Citrus fruits: 2007.911 Fruit puree and fruit paste, not in retail packages 15% Kg 058.11 2007.919 Other 20% Kg 058.12 2007.99 Other 2007.991 Fruit puree and fruit paste, not in retail packages 15% Kg 058.13 2007.992 Pineapple based 20% Kg 085.14 2007.993 Guava jams and jellies 20% Kg 058.15 2007.994 Guava cheese 20% Kg 058.16 2007.995 Nutmeg jams and jellies 20% Kg 058.17 2007.999 Other 20% Kg 058.19 20.08 Fruit, nuts and other edible part of plants, otherwise or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included. 2008.10 Nuts, ground-nuts and other seeds whether or not mixed together: LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF SITC UNIT (S) NO DUTY REV 3 2008.11 Ground -nuts 20% Kg 058.921 2008.19 Other 2008.191 Peanut butter 20% Kg 058.922 008.199 Other 20% Kg 058.929 2008.20 Pineapples 20% Kg 058.93 2008.30 Citrus fruit: 2008.301 Oranges 20% Kg 058.941 2008.302 Grapefruits 20% Kg 058.942 2008.309 Other 20% Kg 058.949 2008.40 Pears 20% Kg 058.961 2008.50 Apricots 20% Kg 058.951 2008.60 Cherries 20% Kg 058.952 2008.70 Peaches 20% Kg 058.953 2008.80 Strawberries 20% Kg 058.962 2008.90 Other, including mixtures other than those 20% Kg of subheading. 2008.19: 2008.91 Palm hearts 20% Kg 058.963 2008.92 Mixtures 20% Kg 058.97 2008.99 Other 2008.991 Mangoes 20% Kg 058.964 2008.992 Banana and plantain chips 20% Kg 058.965 2008.93 Akee (ackee) (Blighia sapida Koenig) 20% Kg 058.966 2008.994 Christophine (choyte) 20% Kg 058.967 2008.999 Other 20% Kg 058.969 20.09 Fruit juices (including grape must) and vegetables juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter 2009.10 Orange juice: 2009.11 Frozen: 2009.111 Concentrated 40% Kg and litre 059.11 2009.112 Preparations for infant use, put up for retail sale 10% Kg and litre 059.12 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF SITC UNIT (S) NO DUTY REV 3 2009.119 Other 40% Kg and litre 059.13 2009.19 Other 2009.191 Concentrated 40% Kg and litre 059.14 2009.192 Preparations for infant use, put up for retail sale 10% Kg and litre 059.15 2009.199 Other 40% Kg and litre 059.19 2009.20 Grapefruit juice 2009.201 Concentrated 40% Kg and litre 059.21 2009.202 Preparations for infant use, put up for retail sale 10% Kg and litre 059.22 2009.209 Other 40% Kg and litre 059.29 2009.30 Juice of any other single citrus fruit 2009.301 Lime juice, concentrated 40% Kg and litre 059.31 2009.302 Preparation of lime juice for infant use, put up for retail sale 10% Kg and litre 059.32 2009.303 Other lime juice 40% Kg and litre 059.33 2009.304 Preparations of the juice of any other single citrus fruit for infant use, put up for retail sale 10% Kg and litre 059.34 2009.309 Other 40% Kg and litre 056.39 2009.40 Pineapple juice 2009.401 Concentrated, not in retail packages 15% Kg and litre 059.911 2009.402 Preparations for infant use, put up for retail sale 10% Kg and litre 059.912 2009.409 Other 20% Kg 059.919 2009.50 Tomato juice 2009.501 Concentrated, not in retail packages 5% Kg and litre 059.921 2009.502 Preparations for infant use, put up fro retail sale 10% Kg and litre 059.922 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF SITC UNIT (S) NO DUTY REV 3 2009.509 Other 20% Kg and litre 059.929 2009.60 Grape juice (including grape must) 2009.601 Concentrated, not in retail packages 5% Kg and liter 059.931 2009.602 Grape must 5% Kg and litre 059.932 2009.603 Preparation for infant use, put up for retail sale 10% Kg and litre 059.933 2009.609 Other 20% Kg and litre 059.939 2009.70 Apple juice: 2009.701 Concentrated, not in retail packages 5% Kg and litre 059.941 2009.702 Preparations for infant use, put up for retail sale 10% Kg and litre 059.942 2009.709 Other 20% Kg and litre 059.949 2009.80 Juice of any other single fruit or vegetable: 2009.801 Passion fruit juice, concentrated, not in 15% Kg and litre 059.951 retail packages 2009.802 Preparations of passion fruit juice for infant 10% Kg and litre 059.952 use put up for retail sale. 059.953 2009.803 Passion fruit juice, other 20% Kg and litre 059.954 2009.804 Tamarind juice, concentrated, not in retail 15% Kg and litre 059.955 packages 2009.805 Preparations of tamarind juice for infant use, put up for retail sale 10% Kg and litre 059.956 2009.806 Tamarind juice other 20% Kg and litre 059.957 2009.807 Other, concentrated, not in retail packages. Preparations of the juice of any other single 15% Kg and litre 059.958 fruit or vegetable for infant use, put up for 2009.808 retail sale 10% Kg and litre 059.959 2009.809 Other 20% Kg and litre 2009.90 Mixtures of juices: 059.961 2009.901 Preparations of grapefruit and orange juices 10% Kg and litre for infant use, put up for retail sale LAWS OF GUYANA CUSTOMS Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF SITC UNIT (S) NO DUTY REV 3 2009.902 Other mixtures of grapefruit and orange 40% Kg and litre 059.962 juices 2009.903 Preparations of pineapple- based juices for infant use, put up for retail sale 10% Kg and litre 059.963 2009.904 Other pineapple-based juices 20% Kg and litre 059.964 2009.905 Preparation of other mixtures of juices for infant use, put up for retail sale 10% Kg and litre 059.965 2009.909 Other 20% Kg and litre 059.969 CHAPTER 21 MISCELLANEOUS EDIBLE PREPARATIONS NOTES

1 — This chapter does not cover

1. This chapter does not cover: (a) Mixed vegetables of heading No. 07.12: (b) Roasted coffee substitutes containing coffee in any proportion (heading No. 09.01) (c) Flavoured tea (heading No.09.02) LAWS OF GUYANA CUSTOMS Cap. 82:01 (d) Spices or other products of headings Nos. 09.04 t0 09.10 (e) Food preparations, other than products described in heading No. 21.04, containing more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, mollusks or other aquatic invertebrates, or any combination thereof (Chapter 16); (f) Yeast put for as a medicament or other products of heading No. 30.03 0r 30.04 0r (g) Prepared enzymes of heading No. 35.07

2 — Extracts of the substitutes of heading No. 21.04, the expression “homogenized

2. Extracts of the substitutes of heading No. 21.04, the expression “homogenized composite food preparations” means preparations consisting of a finely homogenized mixture of two or more basic ingredients such as meat, fish vegetables or fruit, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients, which may be added to the mixture for seasoning, preservation or other purposes. Such preparations may contain a small quantity if visible pieces of ingredients. LAWS OF GUYANA CUSTOMS Cap.82:01 HEADING DESCRIPTION OF GOODS RATE OF SITC UNIT (S) NO DUTY REV 3 21.01 Extracts, essence and concentrates of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate, roasted chicory and pother roasted coffee substitutes, and extracts, essence and concentrates thereof. 2101.10 Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essence or concentrates or with a basis of coffee: 2101.11 Extracts, essences and concentrates 20% Kg 071.311 2101.12 Preparations with a basis of extracts essence 20% Kg 371.312 and concentrates or with a basis of coffee. 2101.20 Extracts, essences and concentrates of tea or 20% Kg 074.32 mate, and preparations with a basis of these extracts, essences, or concentrates or with a basis of tea or mate 2101.30 Roasted chicory and other roasted coffee 20% Kg 071.33 substitutes, and extracts, essence and concentrates thereof 21.02 Yeasts (active or inactive), other single – cell micro 0organisms, dead (but not including vaccines of heading No. 30.02); prepared balking powders. 2102.10 Active yeasts 15% Kg 098.61 Inactive yeasts; other single –cell micro- 2102.20 organism, dead: LAWS OF GUYANA CUSTOMS Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF SITC UNIT (S) NO DUTY REV 3 2102.201 Inactive yeasts 15% Kg 098.62 2102.202 Other single –cell micro- organisms, Dead 5% Kg 098.63 2102.30 Prepared baking powders 15% Kg 098.64 21.03 Sauces and preparations therefore; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard. 2103.10 Soya sauce 20% Kg 098.41 2103.20 Tomato ketchup and other sauces: 2103.201 Tomato ketchup 20% Kg 098.421 2013.202 Other tomato sauces 20% Kg 098.422 2103.30 Mustard flour and meal and prepared mustard 2103.301 Mustard flour and meal 15% Kg 098.431 2103.302 Prepared mustard 20% Kg 098.432 2103.90 Other: 2103.901 Pepper sauce 20% Kg 098.491 2103.902 Mayonnaise 20% Kg 098.492 32103.903 Worcestershire sauce 20% Kg 098.493 2103.909 Other 20% Kg 098.499 21.04 Soups, broths, and preparations thereof; homogenized composite food preparations. 2104.10 Soups and broths and preparations thereof 2104.101 In liquid form 2104.102 In solid form or powder form 20% Kg 098.51 2104.20 Homogenized composite food preparations: 20% Kg 098.52 LAWS OF GUYANA CUSTOMS Cap.82:01 HEADING DESCRIPTION OF GOODS RATE OF SITC UNIT (S) NO DUTY REV 3 2014.201 Preparations for infant use, put up for retail 10% Kg 098.141 sale 2104.209 Other 20% Kg 098.149 21.05 Ice cream and other edible ice, whether or not containing cocoa 2105.001 Ice cream 20% Kg 022.331 2105.009 Other 20% Kg 022.239 21.06 Food preparations not elsewhere specified or included. 2106.10 Protein concentrates and textured protein substances: 2106.101 Protein hydrolysates 5% Kg 098.991 2106.109 Other 20% Kg 098.992 2106.901 Mauby syrup 20% Kg 098.993 2106.902 Other flavoured or coloured sugar syrups 20% Kg 098.994 2106.903 Flavouring powders for making beverages 5% Kg 098.995 2106.904 Autolysed yeast 15% Kg 098.996 2016.905 Ice cream powders 20% Kg 098.997 2106.906 Preparations consisting of saccharin and a foodstuff, used for sweetening purposes 20% Kg 098.998 2106.907 Preparations for infant use, put up for retail sale 10% Kg 098.9991 LAWS OF GUYANA CUSTOMS Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF SITC UNIT (S) NO DUTY REV 3 2106.908 Preparation (other than those based on odoriferous substances) of types used in the manufacture of beverages with an alcoholic strength by volume exceeding 0.5% vol. 100% Kg and litre 098.9992 2106.909 Other 20% Kg 098.9999 LAWS OF GUYANA CUSTOMS Cap.82:01 CHAPTER 22 BEVERAGES, SPIRTS AND VINEGAR NOTES

1 — This Chapter does not cover

1. This Chapter does not cover: (a) Products of this chapter (other than those of heading No. 2209.00) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally heading No.21.03); (b) Sea water (heading No. 25.01); (c) Distilled or conductively water or water of similar purity (heading No.2851.00); (d) Acetic acid of a concentration exceeding 10% by weight of acetic acid (heading No. 29.15); (e) Medicaments of heading No. 30.03 or 30.04; or (f) Perfumery or toilet preparations (Chapter 33)

2 — For the purpose of this Chapter and Chapters 20 and 21 the “alcoholic strength

2. For the purpose of this Chapter and Chapters 20 and 21 the “alcoholic strength by volume” shall be determine at a temperature of 20C.

3 — For the purposes of heading no.22.02, the term “non-alcoholic beverages”

3. For the purposes of heading no.22.02, the term “non-alcoholic beverages” means beverages of an alcoholic strength by volume not exceeding 0.5% vol. LAWS OF GUYANA CUSTOMS Cap.82:01 Alcoholic beverages are classified in headings Nos.22.03 to 2206.00 or heading No. 22.08 as appropriate. Subheading Note

1 — For the purpose of subheading No. 2204.10, the expression “sparkling wine” means

1. For the purpose of subheading No. 2204.10, the expression “sparkling wine” means wine which, when kept at a temperature of 20C in closed containers, has an excess pressure of not less than 3 bars. LAWS OF GUYANA CUSTOMS Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF SITC UNIT (S) NO DUTY REV 3 22.01 Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow 2201.10 Mineral waters and aerated water: 20% Kg and litre 111.011 2201.101 Mineral waters 20% Kg and litre 111.012 2201.102 Aerated waters 2201.90 Other 2201.901 Ordinary natural waters 20% Kg and litre 111.013 2201.909 Other 20% Kg and litre 111.019 22.02 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non alcoholic beverages, not including heading No. 20.09 2202.10 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured: 2202.101 Aerated beverages 20% Kg and litre 111.021 2202.109 Other 20% Kg and litre 111.022 2202.90 Other 2202.901 Beverages containing cocoa 20% Kg and litre 111.023 2202.902 Malt beverages 20% Kg and litre 111.024 2202.909 Other 20% Kg and litre 111.029 22.03 Beer made from malt 2203.001 Beer 100% Kg and litre 112.31 LAWS OF GUYANA CUSTOMS Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF SITC UNIT (S) NO DUTY REV 3 2203.002 Stout 100% Kg and litre 112.32 2202.009 Other 100% Kg and litre 112.39 22.04 Wine of fresh grapes, including fortified wines; grape must other than that of heading No.20.09 2204.10 Sparkling wine 2204.20 Other wine; grape must with fermentation 100% Kg and litre 112.15 prevented or arrested by the addition of alcohol: 2204.21 In containers holding 2 litres or less 100% Kg and litre 112.171 2204.29 Other: 2204.291 Grape must with fermentation prevented or 5% Kg and litre 112.172 arrested by the addition of alcohol 2204.299 Other 100% Kg and litre 112.179 2204.30 Other grape must 100% Kg and litre 112.11 22.05 Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances 2205.10 In containers holding 2 litres or less 100% Kg and litre 112.131 2205.90 Other 100% Kg and litre 112.139 22.06 Other fermented beverages (for example, cider, Perry, mead); mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included. 2206.001 Shandy 100% Kg and litre 112.21 LAWS OF GUYANA CUSTOMS Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF SITC UNIT (S) NO DUTY REV 3 2203.009 Other 100% Kg and litre 112.29 22.07 Undenatured ethyl alcohol of an alcoholic strength by volume of 80%vol or higher; ethyl alcohol and other spirits, denatured, of any strength. 2207.10 Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher 100% Kg and litre 512.15 2207.20 Ethyl alcohol and other spirits, denatured, of 100% Kg and litre 512.16 any strength 22.08 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirits, liqueurs and other spirituous beverage. 2208.20 Spirits obtained by distilling grape wine or grape marc: 100% Kg and litre 112.421 2208.201 Brandy, in bottle of strength not exceeding Of alcohol 46% vol. 100% Kg and litre 112.429 2208.209 Other Of alcohol 2208.30 Whiskies: 100% Kg and litre 112.411 2208.301 In bottles of strength not exceeding 46% vol. 100% Kg and litre 112.419 2208.309 Other Of alcohol 2208.40 Rum and tafia: 100% Kg and litre 112.441 2208.401 In bottles of strength not exceeding 46% vol. 100% Kg and litre 112.449 Other Of alcohol 2208.50 Gin and Geneva: LAWS OF GUYNA CUSTOMS Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF SITC UNIT (S) NO DUTY REV 3 2208.501 In bottles of a strength not exceeding 46$ vol. 100% Kg and litre 112.451 2208.509 Other 100% Kg and litre of alcohol 112.459 2208.60 Vodka 100% Kg and litre 112.491 2208.70 Liqueurs and cordials 100% Kg and litre 112.492 2208.90 Other: 2208.9013 Aromatic bitters used as s flavouring agent for food and beverages 100% Kg and litre 112.493 2208.902 Other aromatic bitters 100% Kg and litre 112.494 2208.909 Other 100% Kg and litre 112.499 2209.00 Vinegar and substitutes for vinegar obtained from acetic acid. 20% Kg and litre 098.44 143 LAWS OF GUYANA Customs cap. 82:01 CHAPTER 23 RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER NOTE

1 — Heading No. 23.09 includes products of a kind used in animal feeding, not

1. Heading No. 23.09 includes products of a kind used in animal feeding, not elsewhere specified or included, obtained by processing vegetable or animal materials to such an extent that they have lost the essential characteristics of the original material, other than vegetable waste, vegetable residues and by- products of such processing. LAWS OF GUYANA Customs cap. 82:01 HEADING SITC DESCRIPTION OF GOODS UNIT (S) NO RATE OF DUTY REV 3 23.01 Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, mollusks or other aquatic invertebrates, unfit for human consumption; greaves. 2301.10 Flours, meals and pellets, of meat or meat Free Kg 081.41 offal: greaves 2301.20 Flours, meals and pellets, of fish or of crustaceans, mollusks or other aquatic Free Kg 081.42 invertebrates. 23.02 Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants. 2302.10 Of maize (corn) Free Kg 081.24 2302.20 Of rice Free Kg 081.25 2302.30 Of wheat Free Kg 081.26 2302.40 Of other cereals Free Kg 081.29 2302.50 Of leguminous plants Free Kg 081.23 23.03 Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture brewing or distilling dregs and waste, whether or not in the form of pellets. 2303.10 Residues of starch manufacture and similar Free Kg 081.51 residues 2303.20 Beet-pulp, bagasse and other waste of sugar Free Kg 081.52 manufacture LAWS OF GUYANA Customs Cap ap. 82:01 HEADING SITC DESCRIPTION OF GOODS UNIT (S) NO RATE OF DUTY REV 3 2303.30 Brewing or distilling dregs and waste Free Kg 081.53 2304.00 Oil cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of Free Kg 081.31 soybean oil. 2305.00 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of Free Kg 081.32 ground-nut oil 23.06 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetables fats or oils other than those of heading No. 2304.00 or 2305.00 2306.10 Of cotton seeds Free Kg 081.33 2306.20 Of linseed Free Kg 081.34 2306.30 Of sunflower seeds Free Kg 081.35 2306.40 Or rape or colza seeds Free Kg 081.36 2306.50 Of coconut or copra 15% Kg 081.37 2306.60 Of palm nuts or kernels Free Kg 081.38 2306.70 Of maize (corn) germ Free Kg 081.391 2306.80 Other Free Kg 081.399 2307.00 Wine lees; argol. Free Kg 081.94 LAWS OF GUYANA Customs cap. 82:01 SITC HEADING DESCRIPTION OF GOODS UNIT (S) REV 3 NO RATE OF DUTY 23.08 Vegetable materials and vegetable waste, vegetable residues and by products, whether or not in the form of pellet, of a kind used in animal feeding, not elsewhere specified or included. 2308.10 Acorns and horse- chestnuts Free Kg 081.191 2308.90 Other Free Kg 081.199 23.09 Preparations of a kind used in animal feeding 2309.10 Dog or cat food, put up for retail sale 20% Kg 081.95 2309.90 Other: 2309.901 Mixed bird seed 20% Kg 081.991 2309.902 Other foods for pets 20% Kg 081.992 2309.903 Prepared complete poultry feed 15% Kg 081.993 2309.904 Prepared complete cattle feed 15% Kg 081.994 2309.905 Prepared complete pig feed 15% Kg 081.995 2309.906 Other prepared complete animal feeds 15% Kg 081.996 2309.909 Other Free Kg 081.999 LAWS OF GUYANA Customs Cap. 82:01 CHAPTER 24 TOBACCO AND MANUFACUTRED TOBACCO SUBSTITUTES Note

1 — This Chapter does not cover medicinal cigarettes (Chapter 30)

1. This Chapter does not cover medicinal cigarettes (Chapter 30). SITC HEAEDING DESCRIPTION OF GOODS RATE OF GOODS UNIT (S) REV NO 3 24.01 Unmanufactured tobacco; tobacco refuse. 2401.10 Tobacco, not stemmed/ stripped 5% Kg 121.1 2401.20 Tobacco, partly or wholly stemmed/stripped 5% Kg 121.2 2401.30 Tobacco refuse 5% Kg 121.3 24.02 Cigars, cheroots and cigarillos and cigarettes, of tobacco or of tobacco substitutes. 2402.10 Cigars, cheroots and cigarillos, containing tobacco 100% Kg 122.1 2402.20 Cigarettes containing tobacco 100% Kg 122.2 2402.90 Other 100% Kg 122.31 24.03 Other manufactured tobacco and manufactured tobacco substitutes; “ homogenised” or “reconstituted” tobacco; tobacco extracts and essence. 2403.10 Smoking tobacco, whether or not containing tobacco substitutes in any proportion 100% Kg 122.32 2403.90 Other LAWS OF GUYANA Customs cap. 82:01 SECTION V MINERAL PRODUCTS CHAPTER 25 SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT NOTES

1 — Except where their context or Note 4 to this Chapter otherwise requires, the

1. Except where their context or Note 4 to this Chapter otherwise requires, the headings of this Chapter cover only products which are in the crude state or which have been washed (even with chemical substances eliminating the impurities without the structure of the product), crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation, magnetic separation or other mechanical or physical process (except crystallization), but not products which have been roasted, calcined, obtained by mixing or subjected to processing beyond that mentioned in each heading. The products of this Chapter may contain an added anti-dusting agent, provided that such addition does not render the product particularly suitable for specific use rather than for general use. LAWS OF GUYANA Customs cap. 82:01

2 — This Chapter does not cover

2. This Chapter does not cover: (a) Sublimed sulphur, precipitated sulphur or colloidal sulphur (heading No. 2802.00); (b) Earth colours containing 70% or more by weight of combined iron evaluated as Fe22O3 (heading No.28.21); (c) Medicaments or other products of Chapter 30; LAWS OF GUYANA Customs cap. 82:01 (d) Perfumery, cosmetic or toilet preparations (Chapter 33); (e) Setts, curbstones or flagstones (heading 6801.00); mosaic cubes or the like (heading No.68.02); roofing facing or damp course slates (heading No.68.03); (f) Precious or semi-precious stones (heading No. 71.02 or 71.03); (g) Cultured crystals (other than optical elements) weighting not less than 2.5 g each, of sodium chloride or of magnesium oxide, of heading No. 38.24; optical elements of sodium chloride or of magnesium oxide (heading No. 90.01); (h) Billiard chalks (heading No.95.04); or (i) Writing or drawing chalks or tailors’ chalks (heading No. 96.09)

3 — Any products classifiable in heading No. 25.17 and other heading of this Chapter

3. Any products classifiable in heading No. 25.17 and other heading of this Chapter are to be classified in heading No. 25.17.

4 — Heading No. 25.30 applies, inter alia, to: vermiculite, perlite and chlorites,

4. Heading No. 25.30 applies, inter alia, to: vermiculite, perlite and chlorites, unexpanded; earth colours, whether or not calcined or mixed together; natural micaceous iron oxides; meerschaum (whether or not in polished pieces); amber; agglomerated meerschaum and agglomerated amber, in plates, rods, sticks or LAWS OF GUYANA Customs cap. 82:01 similar forms, not worked after moulding; jet; strontianite (whether or not calcined), other than strontium oxide; broken pottery. LAWS OF GUYANA Customs cap. 82:01 HEADING SITVC DESCRIPTION OF GOODS UNIT (S) NO RATE OF DUTY REV 3 25.01 Salt (including table salt denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti- caking or free- flowing agent’s seawater. 2501.001 Table salt in retail packages of not more than 20% Kg 278.31 2.5 kg 2501.002 Other table salt 15% Kg 278.32 2501.003 Rock salt 5% Kg 278.33 2501.004 Pure sodium chloride 5% Kg 278.34 2501.005 Salt liquors 5% Kg 278.35 2501.009 Other 5% Kg 278.39 2502.00 Unroasted iron pyrites. 5% Kg 274.2 2503.00 Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur. 5% Kg 274.1 25.04 Natural graphite. 2504.10 In powder or in flakes 5% Kg 278.221 2504.90 Other 5% Kg 278.229 25.05 Natural sands of all kinds, whether or not coloured, other than metalbering sands of Chapter 26. 2505.10 Silica sands and quartz sands 5% Kg 273.31 2505.90 Other 5% Kg 273.39 LAWS OF GUYANA Customs cap. 82:01 HEADING SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV 3 25.06 Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. 5% Kg 278.511 2506.10 Quartz 2506.20 Quartzite: 2506.21 Crude or roughly trimmed 5% Kg 278.512 2506.29 Other 5% Kg 278.519 2507.00 Kaolin and other kaloinic clays, whether or 5% Kg 278.26 not calcined. 25.08 Other clays (not including expanded clays of heading No. 68.06), and alusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths. 5% Kg 278.27 2508.10 Bentonite 2508.20 Decolourising earths and fuller’s earth 5% Kg 278.291 2508.30 Fire-clay 5% Kg 278.292 2508.40 Other clays 5% Kg 278.293 2508.50 Andalusite, kyanite and sillimanite 5% Kg 278.294 2508.60 Mullite 5% Kg 278.295 2508.70 Chamotte or dinas earths 5% Kg 278.296 2509.00 Chalk 5% Kg 278.91 25.10 Natural calcium phosphates, natural aluminum calcium phosphates and phosphatic chalk. LAWS OF GUYANA Customs cap. 82:01 HEADING SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV 3 2510.10 Unground 5% Kg 271.31 2510.20 Ground 5% Kg 271.32 25.11 Natural barium sulphate (barites); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading No. 28.16 2511.10 Natural barium sulphate (barites) 5% Kg 278.921 2511.20 Natural barium carbonate (witherite) 5% Kg 278.922 2512.00 Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 5% Kg 278.95 or less. 25.13 Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated. 2513.10 Pumice stone: 5% Kg 277.221 2513.11 Crude or in irregular pieces including crushed pumice (“bimskies”) 5% Kg 277.29 2513.19 Other 2513.20 Emery, natural corundum, 5% Kg 277.222 Natural garnet and other natural abrasives LAWS OF GUYANA Customs cap. 82:01 HEADING SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV 3 2514.00 Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. 5% Kg 273.11 25.15 Marble, travertine, ecaussine and other calcareous monumental or building stone of an apparent specific gravity of 2.5 or more, and alabaster, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. 2515.10 Marble and travertine: 5% Kg 273.121 2515.11 Crude or roughly trimmed 2515.12 Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape Ecaussine and other calcareous monumental or 5% Kg 273.122 2515.20 building stone: alabaster 5% Kg 273.123 25.16 Granite, porphyry, basalt, sand-stone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise into blocks or slabs of rectangular (including square) shape 2516.10 Granite: 2516.11 Crude or roughly trimmed 5% Kg 273.131 LAWS OF GUYANA Customs cap. 82:01 HEADING SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV 3 2516.12 Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) 5% Kg 273.132 shape 2516.20 Sand-stone: 2516.21 Crude or roughly trimmed 5% Kg 273.133 2516.22 Merely cut, by sawing or otherwise into blocks or slabs of a rectangular (including square) shape 5% Kg 273.134 2516.90 Other monumental or building stone 5% Kg 273.139 25.17 Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; granules, chippings and powder, of stone of heading No. 25.15 or 25.16, whether or not heated treated. 2517.10 Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat- treated. 5% Kg 273.41 2517.20 Macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in subheading No. 2517.10 5% Kg 273.42 LAWS OF GUYANA Customs cap. 82:01 HEADING SITC DESCRIPTION OF GOODS UNIT (S) NO RATE OF DUTY REV 3 2517.30 Tarred macadam 5% Kg 273.43 2517.40 Granules, chippings and powder, of stones of heading No. 25.15 or 25.16, whether or not heat- treated. 2517.41 Of marble 5% Kg 273.44 2517.49 Other 5% Kg 273.49 25.18 Dolomite, whether or not calcined; dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; agglomerated dolomite (including tarred dolomite) 2518.10 Dolomite not calcined 5% Kg 278.231 2518.20 Calcined dolomite 5% Kg 278.232 2518.30 Agglomerated dolomite (including tarred dolomite) 25.19 Natural magnesium carbonate (magnesite); 5% Kg 278.233 fused magnesia; dead-burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure. 2519.10 Natural magnesium carbonate (magnesite) 5% Kg 278.24 2519.90 Other 5% Kg 278.25 LAWS OF GUYANA Customs cap. 82:01 HEADING SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV 3 25.20 Gypsum; anhydrite; plasters consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders. 2520.10 Gypsum; anhydrite: 2520.101 Gypsum 15% Kg 273.231 2520.102 Anhydrite 5% Kg 273.232 2520.20 Plasters 2520.201 Plaster of Paris 5% Kg 273.241 2520.209 Other 5% Kg 273.249 2521.00 Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement. 10% Kg 273.22 25.22 Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading No. 28.25. 2522.10 Quicklime 10% Kg 661.11 2522.20 Slaked lime 10% Kg 661.12 2522.30 Hydraulic lime 10% Kg 661.13 25.23 Portland cement, aluminous cement, slag cement supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers. LAWS OF GUYANA Customs cap. 82:01 HEADING SITC DESCRIPTION OF GOODS UNIT (S) NO RATE OF DUTY REV 3 2523.10 Cement clinkers 15% Kg 661.21 2523.20 Portland cement: 2523.21 White cement, whether or not artificially coloured 5% Kg 661.221 2523.29 Other 2523.291 Building cement (grey) 15% Kg 661.222 2523.292 Oil-well cement 5% Kg 661.223 2523.299 Other 5% Kg 661.229 2523.30 Aluminous cement 5% Kg 661.23 2523.90 Other hydraulic cements 5% Kg 661.29 2524.00 Asbestos 5% Kg 278.4 25.25 Mica, including splitting; mica waste 2525.10 Crude mica and mica rifted into sheets or splitting 5% Kg 278.521 2525.20 Mica powder 5% Kg 278.522 2525.30 Mica waste 5% Kg 278.523 25.26 Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc. 2526.10 Not crushed not powdered 5% Kg 278.931 2526.20 Crushed or powdered: 2526.201 Talc 5% Kg 278.932 2526.209 Other 5% Kg 278.939 2527.00 Natural cryolite; natural chiolite. 5% Kg 278.55 LAWS OF GUYANA Customs cap. 82:01 HEADING SITC DESCRIPTION OF GOODS UNIT (S) NO RATE OF DUTY REV 3 25.28 Natural borates and concentrates thereof (whether or not calcined) but no including borates separated from natural brine; natural boric acid containing not more than 85% of H3BO3 calculated on the dry weight. 2528.10 Natural sodium borates and concentrates thereof (whether or not calcined 5% Kg 278.941 2528.90 Other 5% Kg 278.949 25.29 Felspar; leucite; nepheline and nepheline syenite; fluorspar. 2529.10 Felspar 5% Kg 278.531 2529.20 Fluorspar 2529.21 Containing by weight 97% or less of calcium fluoride 5% Kg 278.541 2529.22 Containing by weight more than 97% of calcium fluoride 5% Kg 278.542 2529.30 Leucite; nepheline and nepheline syenite 5% Kg 278.532 25.30 Mineral substances not elsewhere specified or included. 2530.10 Vermiculite, perlite and chlorites, unexpanded 5% Kg 278.98 2530.20 Kieserite, epsomite (natural magnesium sulphates) 5% Kg 278.991 2530.40 Natural micaceous iron oxides 5% Kg 278.992 2530.90 Other 5% Kg 278.999 LAWS OF GUYANA Customs cap. 82:01 CHAPTER 26 ORES, SLAG AND ASH Notes

1 — This chapter does not cover

1. This chapter does not cover: (a) Slag or similar industrial waste prepared as macadam (heading No.25.17); (b) Natural magnesium carbonate (magnesite, whether or not calcined (heading No. 25 19); (c) Basic slag of Chapter 31 (d) Slag wool, rock wool or similar mineral wools (heading No. 68.06); (e) Waste or scrap of precious metal or of clad with precious metal; other waste or scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery or precious metal (heading No. 71.12); or (f) Copper, nickel or cobalt mattes produced by any process of smelting (Section XV)

2 — For the purpose of headings Nos.26.01 to 26.17. The term “ores” means minerals of

2. For the purpose of headings Nos.26.01 to 26.17. The term “ores” means minerals of mineralogical species actually used in the metallurgical industry for the extraction of mercury, of the metals of heading No. 28.44 or of the metals of Section XIV or XV, even if they are intended for non- metallurgical purposes. Headings Nos. 26.01 to 26.17 do not, however, include minerals, which have been submitted to processes not normal to the metallurgical industry.

3 — Heading No.26.20 applies only to ash and residues of a kind used in industry

3. Heading No.26.20 applies only to ash and residues of a kind used in industry either for the extraction of metals or as a basis for the manufacture of chemical compounds of metals. LAWS OF GUYANA Customs cap. 82:01 HEADING SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV 3 26.01 Iron ores and concentrates including roasted iron pyrites 2601.10 Iron ores and concentrates, other than roasted iron pyrites: 2601.11 Non-agglomerated 5% Kg 281.5 2601.12 Agglomerated 5% Kg 281.6 2601.20 Roasted iron pyrites 5% Kg 281.4 2602.00 Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight. 5% Kg 287.7 2603.00 Copper ores and concentrates 5% Kg 283.1 2604.00 Nickel ores and concentrates 5% Kg 284.1 2605.00 Cobalt ores and concentrates 5% Kg 287.93 26.06 Aluminum ores and concentrates. 2606.001 Calcined bauxite 10% Kg 285.11 2606.009 Other 10% Kg 285.19 2607.00 Lead ores and concentrates 5% Kg 287.4 2608.00 Zinc ores and concentrates 5% Kg 287.5 2609.00 Tin ores and concentrates 5% Kg 287.6 2610.00 Chromium ores and concentrates 5% Kg 287.91 2611.00 Tungsten ores and concentrates. 5% Kg 287.92 LAWS OF GUYANA Customs cap. 82:01 HEADING SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV 3 26.12 Uranium or thorium ores and concentrates. 2612.10 Uranium ores and concentrates 5% Kg 286.1 2612.20 Thorium ores and concentrates 5% Kg 286.2 26.13 Molybdenum ores and concentrates 2612.10 Roasted 5% Kg 287.81 2613.90 Other 5% Kg 287.82 2614.00 Titanium ores and concentrates 5% Kg 287.83 26.15 Niobium, tantalum, vanadium or zirconium ores and concentrates 2615.10 Zirconium ores and concentrates 5% Kg 287.84 2615.90 Other 5% Kg 287.85 26.16 Precious metal ores and concentrates 2616.10 Silver ores and concentrates 5% Kg 289.11 2616.90 Other 5% Kg 289.19 26.17 Other ores and concentrates 2617.10 Antimony ores and concentrates 5% Kg 287.991 2617.90 Other 5% Kg 287.999 2618.00 Granulated slag (slag sand) from the 10% Kg 278.61 manufacture of iron or steel. LAWS OF GUYANA Customs cap. 82:01 HEADING SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV 3 2619.00 Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel. 10% Kg 278.62 26.20 Ash and residues (other than from the manufacture of iron or steel) containing metals or metal compounds. 2620.10 Containing mainly zinc: 2620.11 Hard zinc spelter 5% Kg 288.11 2620.19 Other 5% Kg 288.12 2620.20 Containing mainly lead 5% Kg 288.13 2620.30 Containing mainly copper 5% Kg 288.14 2620.40 Containing mainly aluminum 5% Kg 288.15 2620.50 Containing mainly vanadium 5% Kg 288.16 2620.90 Other 5% Kg 288.19 2621.00 Other slag and ash, including seaweed ash (kelp). 5% Kg 288.19 LAWS OF GUYANA Customs cap. 82:01 CHAPTER 27 MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILATION; BITUMINOUS SUBSTANCES; MINERAL WAXES NOTES

1 — This Chapter does not cover

1. This Chapter does not cover: (a) Separate chemically defined organic compounds, other than pure methane and propane which are to be classified in heading No.27.11; (b) Medicaments of heading No. 30-.03 or 30.04; or (c) Mixed unsaturated hydrocarbons of heading No. 33.01, 33.02 or 38.05.

2 — Reference in heading No. 27.10 to “petroleum oils and oils obtained form

2. Reference in heading No. 27.10 to “petroleum oils and oils obtained form bituminous minerals” include not only petroleum oils and oils obtained from bituminous minerals but also similar oils, as well as those consisting mainly of mixed unsaturated hydrocarbons, obtained by any process, provided that the weight of the non-aromatic constitutes exceeds that of the aromatic constituents. However, the references do not include liquid synthetic polyolefins of which less than 60% by volume distils at 300C, after conversion to 1,013 milliards when a reduced – pressure distillation method is used (Chapter 39) LAWS OF GUYANA Customs cap. 82:01 Subheading Notes

1 — For the purposes of subheading No. 2701.11, “anthracite” means coal

1. For the purposes of subheading No. 2701.11, “anthracite” means coal having a volatile matter limit (on a dry, mineral- matter –free basis) not exceeding 14%.

2 — For the purpose of subheading No. 2701.12, “bituminous coal “ means

2. For the purpose of subheading No. 2701.12, “bituminous coal “ means coal having a volatile matter limit (on a dry, mineral-matter-free basis) exceeding 14% and a calorific value limit (on moist, mineral- matter- free basis) equal to or greater than 5,833 Kcal/Kg.

3 — For the purposes of subheadings Nos.2707.10, 2707.20, 27.07.30, 2707.40

3. For the purposes of subheadings Nos.2707.10, 2707.20, 27.07.30, 2707.40 and 2707.60, the terms “benzole”, “toluole”, “xylole”, “naphthalene” and “phenols” apply to products which contain more than 50% by weight of benzene, toluene, xylene, naphthalene or phenols, respectively. LAWS OF GUYANA Customs cap. 82:01 SITC HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) REV 3 NO 27.01 Coal; briquettes, ovoids and similar solid fuels manufactured from coal. 2701.10 Coal, whether or not pulverized, but not agglomerated 2701.11 Anthgracite 5% Kg 321.1 2701.12 Bituminous coal 5% Kg 321.21 2701.19 Other coal 5% Kg 321.22 2701.20 Briquettes, ovoids and similar solids fuels manufactured from coal 5% Kg 322.1 27.02 Lignite, whether or not agglomerated, excluding jet. 2702.10 Lignite, whether or not pulverized, but not 5% Kg 322.21 agglomerated 2702.20 Agglomerated lignite 5% Kg 322.22 2703.00 Peat (including peat litter), whether or Free Kg 322.3 not agglomerated 27.04 Coke and semi- coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon. 2704.001 Coke and semi- coke of coal 5% Kg 325.01 2704.002 Coke and semi coke of lignite or part of peat 5% Kg 325.02 2704.003 Retort carbon 5% Kg 325.03 2705.00 Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons. Free Kg 345.0 LAWS OF GUYANA Customs cap. 82:01 HEADING SITC DESCRIPTION OF GOODS UNIT (S) NO RATE OF DUTY REV 3 2706.00 Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partiall distilled, including reconstituted tars. 5% Kg 335.21 27.07 Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non- aromatic constituents. 2707.10 Benzole 15% Kg and m3 335.22 2707.20 Toluole 15% Kg and m3 335.23 2707.30 Xylole 15% Kg and m3 335.24 2707.40 Naphthalene 2707.50 Other aromatic hydrocarbon mixtures of which 65% or more by volume (including losses) distils at 2500C by the ASTM D 86 method 15% Kg and m3 335.251 2707.60 Phenols 15% Kg and m3 335.252 2707.90 Other: 2707.91 Creosote oils 15% Kg and m3 335.253 2707.99 Other 15% Kg and m3 335.254 2707.991 Gasoline blending preparations 15% Kg and m3 335.255 2707.999 Other 15% Kg and m3 335.259 27.08 Pitch and pitch coke, obtained from coal tar or from other mineral tars. 2708.10 Pitch 15% Kg and m3 335.31 2708.20 Pitch coke 15% Kg and m3 335.32 LAWS OF GUYANA Customs cap. 82:01 HEADING SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV 3 27.09 Petroleum oils and oils obtained from bituminous minerals, crude. 2709.001 Imported under the processing agreement 5% Kg and m3 333.01 2709.009 Other 5% Kg and m3 333.09 27.10 Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations. 2710.10 Motor spirit (gasoline) and other light oils and preparations: 2710.11 Aviation spirit of 100 octane and over: 2710.111 Exported under the processing agreement FREE Kg and m3 334.111 2710.119 Other FREE Kg and m3 334.112 2710.12 Aviation spirit under 100 octane: 2710.121 Exported under the processing agreement FREE Kg and m3 334.113 2710.129 Other FREE Kg and m3 334.114 2710.13 Motor spirit (gasoline): 2710.131 Exported under the processing agreement 20% Kg and m3 334.115 2710.139 Other 20% Kg and m3 334.119 2710.14 Spirit type (gasoline type) jet fuel: 2710.141 Exported under the processing agreement. FREE Kg and m3 334.121 LAWS OF GUYANA Customs cap. 82:01 HEADING SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV 3 2710.149 Other Free Kg and m3 334.129 2710.19 Other: 2710.191 Exported under the processing agreement Free Kg and m3 334.191 2710.199 Other Free Kg and m3 334.199 2710.20 Kerosene and other medium oils (not including gas oils) 2710.21 Kerosene type jet fuel: 2710.211 Export under the processing agreement Free Kg and m3 334.211 2710.219 Other Free Kg and m3 334.212 2710.22 Illuminating kerosene: 2710.221 Exported under the processing agreement 20% Kg and m3 334.213 2710.229 Other 20% Kg and m3 334.214 2710.23 Vapourising oil or white spirit: 2710.231 Exported under the processing agreement 20% Kg and m3 334.291 2710.239 Other 20% Kg and m3 334.292 2710.29 Other: 2710.291 Exported under the processing agreement Free Kg and m3 334.293 2710.299 Other Free Kg and m3 334.299 2710.30 Gas oils: 2710.31 Diesel oil: 2710.311 Exported under the processing agreement 20% Kg and m3 334.31 2710.319 Other 20% Kg and m3 334.32 2710.39 Other: 2710.391 Exported under the processing agreement 20% Kg and m3 334.33 2710.399 Other 20% Kg and m3 334.39 2710.40 Fuel oil, not elsewhere specified or included: LAWS OF GUYANA Customs cap. 82:01 HEADING SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV 3 2710.41 Partly refined petroleum including topped crudes: 2710.411 Exported under the processing agreement 5% Kg and m3 334.41 2710.419 Other 5% Kg and m3 334.42 2710.42 Bunker “C” grade fuel oil: 2710.421 Exported under the processing agreement 20% Kg and m3 334.43 2710.429 Other 20% Kg and m3 334.44 2710.49 Other: 2710.491 Exported under the processing agreement 20% Kg and m3 334.45 2710.499 Other 20% Kg and m3 334.49 2710.90 Other: 2710.91 Lubricating oils base stock: 2710.911 Lubricating oil base stock (paraffinic type) within the range H.V.I 55 and H.V.I 160, including straight run and blended base oils 15% Kg and litre 334.551 2710.919 Other 5% Kg and litre 334.519 2710.92 Lubricating oils 25% Kg and litre 334.52 2710.93 Lubricating greases 25% Kg 334.53 2710.94 Hydraulic brake fluids and other prepared liquids for hydraulic transmission 15% Kg 334.54 2710.95 Transformer oil 5% Kg 334.55 2710.96 Circuit breaker oil 5% Kg 334.56 2710.97 Cleansing, cutting and mould release Oils 5% Kg 334.57 2710.99 Other 5% Kg 334.58 27.11 Petroleum gases and other gaseous hydrocarbons. LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS UNIT (S) SITC NO RATE OF DUTY REV 3 2711.10 Liquefied: 2711.11 Natural gas Free kg 343.1 2711.12 Propane Free kg 342.1 2711.13 Butanes Free kg 342.5 2711.14 Ethylene, propylene, butylenes and butadiene 5% kg 344.1 2711.19 Other 5% kg 344.2 2711.20 In gaseous state: 2711.21 Natural gas Free kg 343.2 2711.29 Other Free kg 344.9 27.12 Petroleum jelly; paraffin wax, micro- crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured. 2712.10 Petroleum jelly 20% kg 335.11 2712.20 Paraffin wax containing by weight less than 0.75% of oil 5% kg 335.121 2712.90 Other 5% kg 335.129 27.13 Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals. 2713.10 Petroleum coke: 2713.11 Not calcined 5% kg 335.421 2713.12 Calcined 5% kg 335.422 2713.20 Petroleum bitumen 20% kg 335.411 LAWS OF GUYANA Customs cap. 82:01 HEADING SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV 3 2713.90 Other residues of petroleum oils or of oils obtained from bituminous minerals 20% Kg 335.419 27.14 Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks. 2714.10 Bituminous or oils shale and tar sands 2714.90 Other: 20% Kg 278.96 2714.901 Natural bitumen 20% Kg 278.971 2714.902 Natural asphalt 10% Kg 278.972 2714.903 Asphaltites and asphaltic rocks 20% Kg 278.973 27.15 Bituminous mixtures based on natural asphalt, on natural bitumen, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut –backs) 2715.001 Cut-backs 20% Kg 335.431 2715.009 Other 20% Kg 335.439 2716.00 Electrical energy FREE Kw h 351.0 LAWS OF GUYANA Customs cap. 82:01 SECTION VI PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES Notes

1 — (a) Goods (other than radioactive ores) answering to a description in

1. (a) Goods (other than radioactive ores) answering to a description in heading No. 28.44 or 28.45 are to be classified in those headings and in no other heading of the Nomenclature. (b) Subject to paragraph (a) above, goods answering to a description in heading No. 28.43 or 28.46 are to be classified in those headings and in no other heading of this Section. 2 Subject to Note 1 above, goods classified in heading No. 30.04 30.05.30.06.32.12, 33.03 33.04, 33.05, 33.06, 33.07, 35.06, 37.07 or 38.08 by reason of being put up in measured doses or for retail sale are to be classified in those heading and in no other heading of the Nomenclature.

3 — Goods put up in sets consisting of tow or more separate constituents, some

3. Goods put up in sets consisting of tow or more separate constituents, some or all of which fall in this Section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are: (a) having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked; (b) presented together; and (c) identifiable, whether by their nature or by the relative proportions in which they are present as being complementary one to another. LAWS OF GUYANA Customs cap. 82:01 CHAPTER 28 INORGANIC CHEMICALS; ORGANIC OR INORGANIC COMPOUNDS OF PRECIOUS METALS, OF RARE-EARTH METALS, OF RADIOACTIVE ELEMENTS OR OF ISOTOPES NOTES

1 — Except where the context otherwise requires, the headings of this Chapter apply only

1. Except where the context otherwise requires, the headings of this Chapter apply only to: (a) Separate chemical elements and separate chemically defined compounds, whether or not containing impurities; (b) The products mentioned in (a) above dissolved in water; (c) The products mentioned in (a) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for specific use rather than those for general use; (d) The products mentioned in (a), (b) or (c) above with an added stabiliser (including an anti-caking agent) necessary for their preservation or transport; (e) The products mentioned in (a), (b), (c) or (d) above with an added anti-dusting agent or a colouring substance added to facilitate their identification or for safety reasons, provided that the additions do not render the product particularly suitable for specific use rather than for general use. LAWS OF GUYANA Customs cap. 82:01

2 — In addition to dithionities and sulphoxylates, stabilized with organic substances

2. In addition to dithionities and sulphoxylates, stabilized with organic substances (Heading No 28.31), carbonates and peroxocarbonates of inorganic bases (heading No.28.37), fulminates, cyanates and thiocyanates, of inorganic bases (heading No. 2838.00), organic products included in headings Nos. 28.43 to 28.46 and carbides (heading No.28.49), only the following compounds of carbon are to be classified in this Chapter: (a) Oxides of carbon, hydrogen cyanide and fulminic, isocyanic and other simple or complex cyanogens acids (heading No.28.11); (b) Halide oxides of carbon (heading No.28.12); (c) Carbon disulphide (heading No. 28.13); (d) Thiocarbonates, sekenocarbonates, tellurocarbonates, selenocyanates, tellurocyanates, tetrathiocyanatodiamminochromates (reineckates) and other complex cyanates, of inorganic bases (heading No. 28.42); (e) Hydrogen peroxide solidified with urea (heading No. 2847.00), carbon oxysulphide, thirocarbonyl halides, cyanogens, cyanogens halides and cyanamide and its metal derivatives (heading No. 2851.00) other than calcium cyanamide, whether or not pure (Chapter 31).

3 — Subject to the provisions of Note 1 to Section VI, this Chapter does not cover

3. Subject to the provisions of Note 1 to Section VI, this Chapter does not cover: (a) Sodium chloride or magnesium oxide, whether or not pure, or other products of Section V; (b) Organo- inorganic compounds other than those mentioned in Note 2 above; (c) Products mentioned in Note 2,3,4,or 5 to Chapter 31; (d) Inorganic products of a kind used as luminphores, of heading No. 32.06; LAWS OF GUYANA Customs cap. 82:01 (e) Artificial graphite (heading No. 38.01); products put up as charges for fire- extinguishers or put up in fire –extinguishing grenades, of heading No. 3813.00; ink removers put up in packing for retail sale, of heading No. 38.24; cultured crystals (other than optical elements) weighing not less than 2.5g each, of the halides of the alkali or alkaline – earth metals, of heading No. 38.24; (f) Precious or semi-precious stones (natural, synthetic or reconstructed) or dust or powder of such stones (headings Nos. 71.02 to 71.05), or precious metals or precious metal alloys of Chapter 71; (g) The metals, whether or not pure, metal alloys or cermets, including sintered metal carbides (mental carbides sintered with a metal), of Section XV; or (h) Optical elements, for example, of the halides of the alkali or alkaline-earth metals (heading No.90.01)

4 — Chemically defined complex acids consisting of a non-metal acid of sub-Chapter II and

4. Chemically defined complex acids consisting of a non-metal acid of sub-Chapter II and a metal acid of subchapter IV are to be classified in heading No.28.11.

5 — Heading Nos. 28.26 to 28.42 applies only to metal or ammonium salts or peroxysalts

5. Heading Nos. 28.26 to 28.42 applies only to metal or ammonium salts or peroxysalts. Except where the context otherwise requires, double or complex salts are to be classified in heading No.28.42.

6 — Heading No. 28.44 applies only to

6. Heading No. 28.44 applies only to: (a) Technetium (atomic No.43), promethium (atomic No.61), polonium (atomic No.84) and all elements with an atomic number greater than 84; (b) Natural or artificial radioactive isotopes (including those of the precious metals or of the base metals of Sections XIV and XV), whether or not mixed together; LAWS OF GUYANA Customs cap. 82:01 (c) Compounds, inorganic or organic, of these elements or isotopes, whether or not chemically defined, whether or not mixed together; (d) Alloys, dispersions (including cermets), ceramic products and mixtures containing these elements or isotopes or inorganic or organic compounds thereof and having a specific radioactivity exceeding 74 Bq/g (0.002 µ Ci/g); (e) Spent (irradiated) fuel elements (cartridges) of nuclear reactors; (f) Radioactive residues whether or not usable. The term “isotopes”, for the purposes of this Note and of the wording of heading Nos. 28.44 and 28.45, refers to: - individual nuclides, excluding, however, those existing in nature in the monisotopic state; - mixtures of isotopes of one and the same element, enriched in one or several of the said isotopes, that is, elements of which the natural isotopic composition has been artificially modified.

7 — Heading No.2848.00 includes copper phosphide (phosphor copper) containing more

7. Heading No.2848.00 includes copper phosphide (phosphor copper) containing more than 15% by weight of phosphours.

8 — Chemical elements (for example, silicon and selenium) doped for use in electronics are

8. Chemical elements (for example, silicon and selenium) doped for use in electronics are to be classified in this Chapter, provided that they are in forms unworked as drawn, or in the form of cylinders or rods. When cut in the form of discs, wafers or similar forms, they fall in heading No. 38.18. LAWS OF GUYANA Customs cap. 82:01 HEADING SITC DESCRIPTION OF GOODS UNIT (S) NO RATE OF DUTY REV 3 I. CHEMICAL ELEMENTS 28.01 Fluorine, chlorine, bromine and iodine. 2801.10 Chlorine 5% Kg 522.24 2801.20 Iodine 5% Kg 522.251 2801.30 Fluorine; bromine 5% Kg 522.252 2802.00 Sulphur, sublimed or precipitated; colloidal sulphur. 5% Kg 522.26 2803.00 Carbon (carbon blacks and other forms of carbon not elsewhere specified or included). 5% Kg 522.1 28.04 Hydrogen, rare gases and other non-metals. 10% Kg 522.211 2804.10 Hydrogen 2804.20 Rare gases: 5% Kg 522.212 2804.21 Argon 5% Kg 522.213 2804.29 Other 10% Kg 522.214. 2804.30 Nitrogen 10% Kg 522.215 2804.40 Oxygen 5% Kg 522.221 2804.50 Boron; tellurium 2804.60 Silicon: 2804.61 Containing by weight not less than 5% Kg 522.231 99.99% of silicon 5% Kg 522.239 2804.69 Other 5% Kg 522.222 2804.70 Phosphorus 5% Kg 522.223 2804.80 Arsenic 5% Kg 522.224 2804.90 Selenium LAWS OF GUYANA Customs cap. 82:01 HEADING SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV 3 28.05 Alkali or alkaline earth metals; rare earth metals, scandium and yttrium whether or not intermixed or interalloyed; mercury. 2805.10 Alkali metals: Kg 522.281 2805.11 Sodium Kg 522.289 2805.19 Other 2805.20 Alkaline-earth metals: 2805.21 Calcium Kg 522.291 2805.22 Strontium and barium Kg 522.292 2805.30 Rare-earth metal, candium and yttrium, whether or not intermixed or interalloyed Kg 822.293 2805.40 Mercury Kg 522.27 II INORGANIC ACIDS AND INORGANIC OXYGEN COMPOUNDS OF NON-METALS 28.06 Hydrogen chloride (hydrochloric acid); chlorosulphuric acid. 2806.10 Hydrogen chloride (hydrochloric acid) Kg 522.311 2806.20 Chlorosulphuric acid Kg 522.312 28.07 Sulphuric acid; oleum. 2807.001 Sulphuric acid, for chemical analysis Kg 522.321 2807.002 Sulphuric acid, other Kg 522.322 2807.003 Oleum Kg 522.323 2808.00 Nitric acid, sulphonitric acids Kg 522.33 LAWS OF GUYANA Customs cap. 82:01 HEADING SITC DESCRIPTION OF GOODS UNIT (S) REV 3 NO RATE OF DUTY 28.09 Diphosphorus pentaoxide; phosphoric acid and polyphosphoric acids. 2809.10 Diphosphorus pentaoxide 5% Kg 522.341 2809.20 Phosphoric acid and polyphosphoric acids 5% Kg 522.342 2810.00 Oxides of boron; boric acids. 5% Kg 522.35 28.11 Other inorganic acids and other inorganic oxygen compounds of non- metals. 2811.10 Other inorganic acids 2811.11 Hydrogen fluoride (hydrofluoric acid) 5% Kg 522.361 2811.19 Other 2811.20 Other inorganic oxygen compounds of 5% Kg 522.369 non-metals: 2811.21 Carbon dioxide 15% Kg 522.391 2811.22 Silicon dioxide 5% Kg 522.37 2811.23 Sulphur dioxide 5% Kg 522.38 2811.29 Other: 2811.291 Nitrous oxide 5% Kg 522.392 2811.299 Other 5% Kg 522.399 III. HALOGEN OR SULPHUR COMPOUNDS OF NON- METALS 28.12 Halides and halide oxides of non metals 2812.10 Chlorides and chloride oxides 5% Kg 522.411 2812.90 Other 5% Kg 522.419 LAWS OF GUYANA Customs cap. 82:01 HEADING SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV 3 28.13 Sulhides of non-metals; commercial phosphorus trisulphide. 2381.10 Carbon disulphide 5% Kg 522.421 2381.90 Other 5% Kg 522.429 IV. INORGANIC BASES AND OXIDES, HYDROXIDES AND PEROXIDES OF METALS 28.14 Ammonia, anhydrous or in aqueous solution. 15% Kg 522.611 2814.10 Anhydrous ammonia 5% Kg 522.612 2814.20 Ammonia in aqueous solution 28.14 Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); Peroxides of sodium or potassium. 2815.10 Sodium hydroxide (caustic soda) 5% Kg 522.62 2815.11 Solid 2815.12 In aqueous solution (soda lye or liquid 5% Kg 522.63 soda) 5% Kg 522.641 2815.20 Potassium hydroxide (caustic potash) 5% Kg 522.642 2815.30 Peroxides of sodium or potassium 28.16 Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides, of strontium or barium. 2816.10 Hydroxide and peroxide of magnesium 5% Kg 522.651 2816.20 Oxide, hydroxide and peroxide of strontium 5% Kg 522.652 LAWS OF GUYANA Customs cap. 82:01 HEADING SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV 3 2816.30 Oxide, hydroxide and peroxide of barium 5% Kg 522.653 2817.00 Zinc oxide; zinc peroxide. 5% Kg 522.51 28.18 Artificial corundum, whether or not chemically defined; aluminum oxide; aluminum hydroxide. 2818.10 Artificial corundum, whether or not chemically defined. 5% Kg 522.67 2818.20 Aluminum oxide (alumina), other than artificial corundum 15% Kg 285.2 2818.30 Aluminum hydroxide 5% Kg 522.66 28.19 Chromium oxides and hydroxides. 2819.10 Chromium trioxide 5% Kg 522.521 2819.90 Other 5% Kg 522.529 28.20 Manganese oxides 2820.10 Manganese dioxide 5% Kg 522.531 2820.90 Other 5% Kg 522.539 28.21 Iron oxides and hydroxides; earth colours containing 70% or more by weight of combined iron evaluated as Fe 2 O3 2821.10 Iron oxides and hydroxides 5% Kg 522.541 2821.20 Earth colours 5% Kg 522.542 2822.00 Cobalt oxides and hydroxides commercial cobalt oxides. 5% Kg 522.55 LAWS OF GUYANA Customs cap. 82:01 HEADING SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV 3 2823.00 Titanium oxides 5% Kg 522.56 28.24 Lead oxides; red led and orange lead 2824.10 Lead monoxide (litharge, massicot) 5% Kg 522.571 2824.20 Red lead and orange lead 5% Kg 522.572 2824.90 Other 5% Kg 522.579 28.25 Hydrazine, hydroxylamine, and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides. 2825.10 Hydrazine and hydroxylamine and their inorganic salts 5% Kg 522.68 2825.20 Lithium oxide and hydroxide 5% Kg 522.691 2825.30 Vanadium oxides and hydroxides 5% Kg 522.692 2825.40 Nickel oxides and hydroxides 5% Kg 522.693 2825.50 Copper oxides and hydroxides 5% Kg 522.694 2825.60 Germanium oxides and zircomium dioxide 5% Kg 522.695 2825.70 Molybdenum oxide and hydroxides 5% Kg 522.696 2825.80 Antimony oxides 5% Kg 522.697 2825.90 Other 5% Kg 522.699 V. SALTS AND PEROXYSALTS, OF INORGANIC ACIDS AND METALS 28.26 Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts. 2826.10 Fluorides: 5% Kg 523.11 2826.11 Of ammonium or of sodium LAWS OF GUYANA Customs cap. 82:01 HEADING SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV 3 2826.12 Of aluminum 5% Kg 523.12 2826.19 Other 5% Kg 523.13 2826.20 Fluorosilicates of sodium or of potassium 5% Kg 523.14 2826.30 Sodium hexafluoroaluminate (synthetic cryolite) 5% Kg 523.15 2826.90 Other 5% Kg 523.19 28.27 Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides. 2827.10 Ammonium chloride 5% Kg 523.21 2827.20 Calcium chloride 5% Kg 523.22 2827.30 Other chlorides 2827.31 Of magnesium 5% Kg 523.291 2827.32 Of aluminum 5% Kg 523.292 2827.33 Of iron 5% Kg 523.293 2827.34 Of cobalt 5% Kg 523.294 2827.35 Of nickel 5% Kg 523.295 2827.36 Of zinc 5% Kg 523.296 2827.38 Of barium 5% Kg 523.297 2827.39 Other 5% Kg 523.298 2827.40 Chloride oxides and chloride hydroxides: 2827.41 Of copper 5% Kg 523.2991 2827.49 Other 5% Kg 523.2992 2827.50 Bromides and bromide oxide: 2827.51 Bromides sodium or of potassium 5% Kg 523.2993 2827.59 Other 5% Kg 523.2994 2827.60 Iodides and iodide oxides 5% Kg 523.2995 28.28 Hypochlorites; commercial calcium hypochlorite; chlorites; hypobromites. LAWS OF GUYANA Customs cap. 82:01 HEADING SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV 3 2828.10 Commercial calcium hypochlorite and other calcium hypochlorites 5% Kg 523.311 2828.90 Other 5% Kg 523.319 28.29 Chlorates and perchlorates; bromates and perbromates; iodates and periodates. 2829.10 Chlorates: 2829.11 Of sodium 5% Kg 523.32 2829.19 Other 5% Kg 523.391 2829.90 Other 5% Kg 523.399 28.30 Sulphides; polysulphides. 2830.10 Sodium sulphides 2830.20 Zinc sulphide 5% Kg 523.41 2830.30 Cadmium sulphide 5% Kg 523.421 2830.90 Other 5% Kg 523.422 5% Kg 523.429 28.31 Dithionites and sulphoxylates. 2831.10 Of sodium 2831.90 Other 5% Kg 523.431 5% Kg 523.439 28.32 Sulphites; thiosulphates 2832.10 Sodium sulphites 2832.20 Other sulphites 5% Kg 523.441 2832.30 Thiosulphates 5% Kg 523.442 5% Kg 523.443 28.33 Sulphates; alums; peroxosulphates (persulphates) LAWS OF GUYANA Customs cap. 82:01 HEADING RATE OF SITC DESCRIPTION OF GOODS UNIT (S) NO DUTY REV 3 2833.10 Sodium sulphates: 5% Kg 523.451 2833.11 Disodium sulphate 5% Kg 523.459 2833.19 Other 2833.20 Other sulphates: 2833.21 Of magnesium 5% Kg 523.491 2833.22 Of aluminium 15% Kg 523.492 2833.23 Of chromium 5% Kg 523.493 2833.24 Of nickel 5% Kg 523.494 2833.25 Of copper 5% Kg 523.495 2833.26 Of zinc 5% Kg 523.496 2833.27 Of barium 5% Kg 523.497 2833.29 Other 5% Kg 523.498 2833.30 Alums 5% Kg 523.4991 2833.40 Peroxosulphates (persulphates) 5% Kg 523.4992 28.34 Nitrites; nitrates 2834.10 Nitrites 5% Kg 523.51 2834.20 Nitrates: 2834.21 Of potassium 5% Kg 523.52 2834.22 Of bismuth 5% Kg 523.591 2834.29 Other 5% Kg 523.599 28.35 Phosphinates (hypophosphites) Phosohonates (phosphates), phosphates and polyphosphates. 2835.10 Phosphinates (hypophosphites) and phosphonates (phosphites), phosphates and polyphosohates. 5% Kg 523.61 2835.20 Phosphates: 5% Kg 523.631 2835.22 Of mono-or disodium 5% Kg 523.632 2835.23 Of trisodium 5% Kg 523.633 2835.24 Of potassium 2835.25 Calcium hydrogen orthophosphate (“dicalcium phosphate”) 5% Kg 523.634 188 LAWS OF GUYANA Customs cap. 82:01 HEADING SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV 3 2835.26 Other phosphates of calcium 5% Kg 523.635 2835.29 Other 5% Kg 523.639 2835.30 Polyphosphates: 2835.31 Sodium triphosphate (sodium tripolyphoshate) 5% Kg 523.64 2835.39 Other 5% Kg 523.65 28.36 Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonate containing ammonium carbamates. 2836.10 Commercial ammonium carbonate and other ammonium carbonates 5% Kg 523.71 2836.20 Disodium carbonate 5% Kg 523.72 2836.30 Sodium hydrogen carbonate (sodium bicarbonate) 5% Kg 523.73 2836.40 Potassium carbonates 5% Kg 523.74 2836.50 Calcium carbonate 5% Kg 523.791 2836.60 Barium carbonate 5% Kg 523.792 2836.70 Lead carbonate 5% Kg 523.75 2836.90 Other: 2836.91 Lithium carbonates 5% Kg 523.793 2836.92 Strontium carbonates 5% Kg 523.794 2836.99 Other 5% Kg 523.799 28.37 Cyanides, cyanide oxide and complex cyanides. 2837.10 Cyanides and cyanide oxides: 2837.11 Of sodium 5% Kg 523.811 2837.19 Other 5% Kg 523.819 2837.20 Complex cyanides 5% Kg 523.812 188 LAWS OF GUYANA Customs cap. 82:01 HEADING SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV 3 2838.00 Fulminates, cyanates and thiocyanates. 5% Kg 523.82 28.39 Silicates; commercial alkali metal 5% Kg 523.83 silicates 2839.10 Of sodium: 2839.11 Sodium metalsilicates 5% Kg 523.831 2839.19 Other 5% Kg 523.832 2839.20 Of potassium 5% Kg 523.833 2839.90 Other 5% Kg 523.839 28.40 Borates; peroxoborates (perborates). 2840.10 Disodium tetraborate (refined borax) 2840.11 Anhydrous 5% Kg 523.841 2840.19 Other 5% Kg 523.842 2840.20 Other borates 5% Kg 523.843 2840.30 Perixoborates (perborates) 5% Kg 523.844 28.41 Salts of oxometallic or peroxometallic acids. 2841.10 Aluminates 5% Kg 524.311 2841.20 Chromates of zinc or of lead 5% Kg 524.312 2841.30 Sodium dichromate 5% Kg 524.313 2841.40 Potassium dichromate 5% Kg 524.314 2841.50 Other chromates and dichromates; peroxochromates: 5% Kg 524.315 2841.60 Manganites, manganates and permanganates: 2841.61 Potassium permananates 5% Kg 524.316 2841.69 Other 5% Kg 524.317 2841.70 Molybdates 5% Kg 524.318 2841.80 Tungstates (wolframates) 5% Kg 524.3191 2841.90 Other 5% Kg 524.3199 190 LAWS OF GUYANA Customs cap. 82:01 HEADING SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV 3 28.42 Other salts of inorganic acids or peroxoacids, excluding azides. 2842.10 Double or complex silicates 5% kg 523.891 2842.90 Other 5% kg 523.899 VI. MISCELLANEOUS 28.43 Colloidal precious metals; inorganic or organic compounds of precious metals, whether or not chemically defined; amalgams of precious metals. 2843.10 Colloidal precious metals 5% kg 524.321 2842.20 Silver compounds: 2842.21 Silver nitrate 5% kg 524.322 2843.29 Other 5% kg 524.323 2843.30 Gold compounds 5% kg 524.324 2843.90 Other compounds; amalgams 5% kg 524.329 28.44 Radioactive chemical elements and radioactive isotopes (including the fissile or fertile chemical elements and isotopes) and their compounds; mixtures and residues containing these products. 2844.10 Natural uranium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing natural uranium or natural uranium compounds 5% kg 525.11 191 LAWS OF GUYANA Customs cap. 82:01 HEADING SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV 3 2844.20 Uranium enriched in U 235 and its compounds; plutonium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium enriched in U 235, plutonium or compounds of these products. 5% Kg 525.13 2844.30 Uranium depleted in U 235 and its compounds; thorium and its compounds alloys, dispersions (including cermets), ceramic products and mixtures containing uranium depleted in U 235, thorium or compounds of these products 5% Kg 525.15 3844.40 Radioactive elements and isotopes and compounds other then those of sud- heading N0 2844.10,2844.20 0r 2844.30; alloys, dispersions (including cermets), ceramic products and mixtures containing these elements, isotopes or compounds radioactive residues. 5% Kg 525.19 2844.50 Spent (irradiated) fuel of elements 5% Kg 525.17 (cartridges) of nuclear reactors. 28.45 Isotopes other than those of heading No. 28.44; compounds, inorganic or organic, of such isotopes, whether or not chemically defined. 2845.10 Heavy water (deuterium oxide) 5% Kg 525.911 2845.90 Other 5% Kg 525.919 192 LAWS OF GUYANA Customs cap. 82:01 HEADING SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV 3 28.46 Compounds, inorganic or organic, of rare-earth metals, of yttrium or of scandium or of mixtures of these metals. 2846.10 Cerium compounds 5% Kg 525.951 2846.90 Other 5% Kg 525.959 2847.00 Hydrogen peroxide, whether or not 5% Kg 524.91 solidified with urea. 2848.00 Phosphides, whether or not chemically defined, excluding ferrophosphorus. 5% Kg 524.92 28.49 Carbides, whether or not chemically defined. 2849.10 Of calcium 5% Kg 524.93 2849.20 Of silicon 5% Kg 524.941 2849.90 Other 5% Kg 524.949 2850.00 Hydrides, nitrides, azides, silicides and borides, whether or not chemically defined; other than compounds which are also carbides of heading No. 28.49. 5% Kg 524.95 2851.00 Other inorganic compounds (including distilled or conductivity water and water of similar purity); liquid air (whether or not rare gases have been removed); compressed air; amalgams, other than amalgams or precious 5% Kg 524.9 metals. 193 LAWS OF GUYANA Customs cap. 82:01 CHAPTER 29 ORGANIC CHEMICALS NOTES

1 — Except where the context otherwise requires, the headings of this Chapter apply

1. Except where the context otherwise requires, the headings of this Chapter apply only to: (a) Separate chemically defined organic compounds, whether or not containing impurities; (b) Mixtures of two or more isomers of the same organic compound (whether or not containing impurities), except mixtures of acyclic hydrocarbon isomers (other than stereoisomerisms), whether or not saturated (Chapter 27); (c) The products of heading Nos. 29.36 to 29.39 or the sugar ethers and sugar esters, and their salts, of heading No. 2940.00, or the products of heading No. 29.41, whether or not chemically defined; (d) The products mentioned in (a), (b) or (c) above dissolved in water; (e) The products mentioned in (a), (b) 0r (c) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for specific use rather than for general use; (f) The products mentioned in (a), (b), (c) (d) or (e) above with an added stabiliser (including an anti-caking agent) necessary for their preservation or transport; 194 LAWS OF GUYANA Customs cap. 82:01 (g) The products mentioned in (a), (b), (c), (d) (e) or (f) above with an added anti- dusting agent or a colouring or odoriferous substance added to facilitate their identification or for safely reasons, provided that the additions do not render the product particularly suitable for specific use rather than for general use; (h) The following products, diluted to standard strengths, for the production of azo dyes: diazonium salts, couplers used for these salts and diazotisable amines and their salts.

2 — This Chapter does not cover

2. This Chapter does not cover: (a) Goods of heading No. 15.04 or crude glycerol (heading No. 1520.00); (b) Ethyl alcohol (heading No. 22.07 or 22.08); (c) Methane or propane (heading No. 27.11); (d) The compounds of carbon mentioned in Note 2 to Chapter 28; (e) Urea (heading No. 31.02 or 31.15); (f) Colouring matter of vegetable or animal origin (heading No. 32.03), synthetic organic colouring matter, synthetic organic products of a kind used as fluorescent brightening agents or as luminophores (heading No. 32.04) or dyes or other colouing matter put up in forms or packing for retail sale (heading No. 32.12); (g) Enzymes (heading No. 35.07); (h) Metaldehyde, hexamethylenetetramine or similar substances, put up in forms (for example, tablets, sticks or similar forms) for use as fuels, or liquid or liquefied-gas fuels in containers of a kind use dup for filling or refilling cigarette or similar lighters and capacity not exceeding 300 cm3 (heading No.36.06); LAWS OF GUYANA Customs cap. 82:01 (ij) Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades of heading No. 3813.00; ink removers put up in packing for retail sale, of heading No. 38.24; or (k) Optical elements, for example, of ethylenediamine tartrate (heading No. 90.01)

3 — Goods, which could be included in two or more of the headings of this Chapter, are

3. Goods, which could be included in two or more of the headings of this Chapter, are to be classified in that one of those headings which occurs last in numerical order.

4 — In headings Nos. 29.04 to 29.06,29.08 to 2911.00 and 2913.00 to 29.20 any

4. In headings Nos. 29.04 to 29.06,29.08 to 2911.00 and 2913.00 to 29.20 any reference to halogenated, sulphonated, nitrated or nitrosated derivatives includes a reference to compound derivatives, such as sulphohalogenated, nitrohalogenated, notrosulphonated or nitrosulphohalogenated derivatives. Nitro or nitroso groups are not to be taken as “Nitrogen -functions” for the purposes of heading No.29.29 For the purposes of heading Nos. 2911.00, 29.12, 29.18 and 29.22, “oxygen- function” is to be restricted to the functions (the characteristics organic oxygen- containing groups) referred to in headings Nos. 29.05 to 29.20.

5 — (a) The esters of acid- function organic compounds of subchapters 1 to VII

5. (a) The esters of acid- function organic compounds of subchapters 1 to VII with organic compounds of these sub-Chapters are to be classified with that compound which is classified in the heading which occurs last in numerical orderin these sub Chapters. (b) Esters of ethyl alcohol or glycerol with acid-function organic compounds of sub-Chapters I to VII are to be classified in the same heading as the corresponding acid-function compounds. (c) Subject to Note 1 to Section VI and Note 2 to Chapter 28: (1) Inorganic salts of organic compounds such as acid-, phenol- or enol-function compounds or organic bases, of sub- chapters I LAWS OF GUYANA Customs cap. 82:01 to X or heading No. 2942, are to be classified in the heading appropriate to the organic compound; and (2) Salts formed between organic compounds of sub Chapters I to X or heading No, 2942.00 are to be classified in the heading appropriate to the base or to the acid (including phenol-or enol function compounds) from which they are formed, whichever occurs last in numerical order in the Chapter. (d) Metal alcoholates are to be classified in the same heading as the corresponding alcohols except in the case of ethanol (heading No. 29.05). (e) Halides of carboxylic acids are to be classified as the corresponding acids.

6 — The compounds of heading Nos.29.30 and 2931.00 are organic compounds the

6. The compounds of heading Nos.29.30 and 2931.00 are organic compounds the molecules of which contain, in addition to atoms of hydrogen, oxygen or nitrogen, atoms of other non-metals or of metals (such as sulphur, arsenic, mercury or lead) directly linked to carbon atoms. Heading No. 29.30 (organo-sulphur compounds) and heading No. 2931.00 (other organic- inorganic compounds) do not include sulphonated or halogenated derivatives (including compound derivatives) which, apart from hydrogen, oxygen and nitrogen, only have directly linked to carbon the atoms of sulphur or of a halogen which give them their nature of sulphonated or halogenated derivatives (or compound derivatives).

7 — Headings Nos. 29.32,29.33 and 29.34 do not include epoxides with a three

7. Headings Nos. 29.32,29.33 and 29.34 do not include epoxides with a three- membered ring, ketone peroxides, polymers of aldehydes or of thioaldehydes, anhydrides of polybasic carboxylic acids, cyclic esters of polyhydric alcohols or phenols with polybasic acids, of imides of polybasic acids. These provisions apply only when the ring-position hetero-atoms are those resulting solely from the cyclising function or functions here listed. Subheading Note Within any one heading of this Chapter, derivatives of a chemical compound (or group of chemical compounds) are to be classified in the same subheading as that compound (or LAWS OF GUYANA Customs cap. 82:01 group of compounds) provided that they are not more specifically covered by any other subheading and that there is no residual subheading named “Other” in the series of subheading concerned. LAWS OF GUYANA Customs cap. 82:01 HEADING SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV 3 I. HYDORCARBONS AND THEIR HALOGEBATED, SULOHONATED, NITRATED OR NITROSATED DERIVATIVES 29.01 Acyclic hydrocarbons. 5% Kg 511.14 2901.10 Saturated 2901.20 Unsaturated: 5% Kg 511.11 2901.21 Ethylene 5% Kg 511.12 2901.22 Propane (propylene) 2901.23 Butane (butylenes) and isomers 5% Kg 511.131 thereof 5% Kg 511.132 2901.24 Buta-1, 3-diene and isoprene 2901.29 Other 5% Kg 511.191 2901.291 Nonylene (nonene) 5% Kg 511.192 2901.292 Acetylene 5% Kg 522.199 2901.299 Other 29.02 Cyclic hydrocarbons. 2902.10 Cyclanes, cyclones and cycloterpenes: 5% Kg 511.21 2902.11 Cyclohexane 5% Kg 511.291 2902.19 Other 5% Kg 511.22 2902.20 Benzene 5% Kg 511.23 2902.30 Toluene 2902.40 Xylene 2902.41 Î- Xylene 5% Kg 511.241 2902.42 m- Xylene 5% Kg 511.242 2902.43 ð- Xylene 5% Kg 511.243 2902.44 Mixed xylene isomers 5% Kg 511.244 2902.50 Styrene 5% Kg 511.25 2902.60 Ethylbenzene 5% Kg 511.26 2902.70 Cumene 5% Kg 511.27 2902.90 Other 5% Kg 511.299 LAWS OF GUYANA Customs cap. 82:01 HEADING SITC DESCRIPTION OF GOODS UNIT (S) NO RATE OF DUTY REV 3 29.03 Halogenated derivatives of hydrocarbons. 2903.10 Saturated chlorinated derivatives of acyclic hydrocarbons: 2903.11 Chloromethane (methyl chloride) and chlorethane (ethyl chloride) 5% Kg 511.361 2903.12 Dichloromethane (methylene chloride) 5% Kg 511.362 2903.13 Chloroforme (trichloromethane) 5% Kg 511.363 2903.14 Carbon tetrachloride 5% Kg 511.364 2903.15 1,2-Dichloroethane (ethylene dichloride) 5% Kg 511.35 2903.16 1,2-Dichloropropane (propylene dichloride) and dichlorobutanes 5% Kg 511.365 2903.19 Other: 2903.191 1,1,1- trichloroethane (methyl chloroform) 5% Kg 511.366 2903.199 Other 5% Kg 511.369 2903.20 Unsaturated chlorinated derivatives of acyclic hydrocarbons: 2903.21 Vinyl chloride (chloroethylene) 5% Kg 511.31 2903.22 Tichloroetylene 5% Kg 511.32 2903.23 Tetrachloroethylene (Perchloroethylene) 5% Kg 511.33 2903.29 Other 5% Kg 511.34 2903.30 Fluorinated, brominated or iodinated derivatives of ayclic hydrocarbons 5% Kg 511.37 2903.40 Halogenated derivatives of acyclic hydrocarbons containing two or more different halogens: 2903.41 Trichlorofluromethane 5% Kg 511.381 2903.42 Dichlorodifluoromethane 5% Kg 511.382 2903.43 Trichlorotrifluoroethanes 5% Kg 511.383 LAWS OF GUYANA Customs cap. 82:01 HEADING SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV 3 2903.44 Dichlorotetrafluoroethanes and 5% Kg 511.384 chloropentafluoroethane 2903.45 Other derivatives perhalogenated only with fluoride and chlorine: 2903.451 Chlorotrifluoromethane 5% Kg 511.3851 2903.452 Pentachlorofluoroethane 5% Kg 511.3852 2903.453 Tetrachlorodifluorethanes 5% Kg 511.3853 2903.454 Heptachlorofluoropropanes 5% Kg 511.3854 2903.455 Hexachlorodifluoroproanes 5% Kg 511.3855 2903.457 Pentachlorotrifluoropropanes 5% Kg 511.3856 2903.456 Tetrachlorotetrfluoropropanes 5% Kg 511.3857 2903.458 Trichloropentafluoropropanes 5% Kg 511.3858 2903.459 Other: 2903.4591 Dicchlorohexafluoropropanes 5% Kg 511.3859 2903.4592 Chloroheptafluoropropanes 5% Kg 511.3861 2903.4599 Other 5% Kg 511.3869 2903.46 Bromochlorodifluoromethane, bromotrifluoromethane and dibromotetrafluoroethanaes 5% Kg 511.3862 2903.47 Other perhalogenated derivatives 5% Kg 511.387 2903.49 Other 2903.491 Derivatives of methane, ethane or propane, halogenated only with fluorine 5% Kg 511.3891 and chlorine 2903.492 Derivatives of methane, ethane or propane, halogenated only with fluorine and bromine 5% Kg 511.3892 2903.499 Other 5% Kg 511.3899 2903.50 Halogenated derivatives of cyclanic, cyclenic or cycloterpenic hydrocarbons: 2903.51 1,2,3,4,5,6- hexachlorocyclohexane 5% Kg 511.391 2903.59 Other 5% Kg 511.392 2903.60 Halogenated derivatives of aromatic hydrocarbons: LAWS OF GUYANA Customs cap. 82:01 HEADING SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV 3 2903.61 Chlorobenzene, o- dichlorobenzene and p-dichlorobenzene 5% Kg 511.393 2903.62 Hexachlorobezene and DDT (1,1,1- trichloro-2, 2-bis (p-chlorophenyl ethane) 5% Kg 511.394 2903.69 Other 5% Kg 511.399 29.04 Sulphonated, nitrated or notrosated derivatives of hydrocarbons, whether or not halogenated. 2904.10 Derivatives containing only sulpho groups, their salts and ethyl esters: 2904.101 Sulphonic acid (tridecylbenzene [TDBSA] and Linear Alkylbenzene [LABSA] 15% Kg 511.41 2904.102 Sulphonic acid (Dodecylbenzene [DDBSA]) 15% Kg 511.42 2904.109 Other 5% Kg 511.43 2904.20 Derivatives containing only nitro or only nitroso groups 5% Kg 511.44 2904.90 Other 5% Kg 511.49 II. ALCOHOLS AND THEIR HALOGENATED SULPHONATED, NITRAED OR NITROSATED 29.05 DERIVATIVES Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrated derivatives. 2905.10 2905.11 Saturated monohydric alcohols: 2905.12 Methanol (methyl alcohol) 10% Kg 512.11 Propan –1-o1 (propyl alcohol) and propan-2 –01 (isopropyl alcohol) 5% Kg 512.12 LAWS OF GUYANA Customs cap. 82:01 HEADING SITC DESCRIUPTION OF GOODS RATE OF DUTY UNIT (S) NO REV 3 2905.13 Butan 1-o1 (n-butyl alcohol) 5% Kg 512.131 2905.14 Other butanols 5% Kg 512.132 2905.15 Pentanol (amyl alcohol) and isomers thereof 5% Kg 512.191 2905.16 Octanol (octyl alcohol) and isomers thereof 5% Kg 512.14 2905.17 Dodecan –1-o1 (lauryl alcohol) Hexadecane –1-o1 (cetyl alcohol) and octadecan –1-o1 (stearly alcohol) 5% Kg 512.192 2905.19 Other 5% Kg 512.193 2905.20 Unsaturated monohydric alcohols: 2905.22 Acyclic terpene alcohols 5% Kg 512.194 2905.29 Other 5% Kg 512.199 2905.30 Diols: 2905.31 Ethylene glycol (ethanediol) 5% Kg 512.21 2905.32 Propylene glycol (propane –1,2-diol) 5% Kg 512.291 2905.39 Other 5% Kg 512.292 2905.40 Other polyhydric alcohols: 2905.41 2-Ethyl –2-2(hydroxumethyl) propane 1, 3-diol (trimethylolpropane) 5% Kg 512.293 2905.42 Pentaerythritol 5% Kg 512.23 2905.43 Mannitol 5% Kg 512.24 2905.44 D-glucitol (sorbitol) 5% Kg 512.25 2905.45 Glycerol 5% Kg 512.22 2905.49 Other 5% Kg 512.299 2905.50 Halogenated, sulphonated, notrated or notrosated derivatives of acyclic alcohols 5% Kg 512.294 29.06 Cyclic alcohols and their halogenated, sulphonated, nitrated or nitro sated derivatives. 2906.10 Cyclanic, cyclenic or cycloterpenic: 2906.11 Menthol 5% Kg 512.311 LAWS OF GUYANA Customs cap. 82:01 HEADING SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV 3 2906.12 Cyclohexanol, methylcyclohexanols and dimethylcyclohexanols 5% Kg 512.312 Sterols and inositols 5% Kg 512.313 2906.13 Terpineols 5% Kg 512.314 2906.14 Other 5% Kg 512.319 2906.19 Aromatic: 2906.20 Benzyl alcohol 5% Kg 512.351 2906.21 Other 5% Kg 512.359 III. PHENOLS, PHENOL-ALCOHOLS, AND THEIR HALOGENATED, SULPHONATED, NITRARTED OR NITROSATED DERIVATIVES 29.07 Phenols; phenol-alcohols. 2907.10 Monophenols: 2907.11 Phenol (hydroxbenzene) and its salts 2907.12 Cresols and their salts 5% Kg 512.41 2907.13 Octylphenol,nonyphenol abd their 5% Kg 512.42 isomers; salts thereof 5% Kg 512.431 2907.14 Xylenols and their salts 5% Kg 512.432 2907.15 Naphthols and their salts 5% Kg 512.433 2907.19 Other 5% Kg 512.434 2907.20 Polyphenols: 5% Kg 512.435 2907.21 Resorcinol and its salts 5% Kg 512.436 2907.22 Hydroquinone (quinol) and its salts 2907.23 4,4’ Isopropylidenediphenol (bisphenol A, diphheylolpropane) snd its salts 5% Kg 512.437 2907.29 Other 5% Kg 512.439 2907.30 Phenol-alcohols 5% Kg 512.438 LAWS OF GUYANA Customs cap. 82:01 HEADING SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV 3 29.08 Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol-alcohols. 2908.10 Derivativites containing only halogen 5% Kg 512.441 substituents and their salts. Derivatives containing only 2908.20 sulphogroups, their salts and csters 5% Kg 512.442 2908.90 Other 5% Kg 512.449 IV. ETHERS, ALCOHOL PEROXIDES, ETHER PEROXIDES, KETONE PEROXIDES, EXPOXIDES WITH A THREE-MEMBRED RING, ACETALS AND HEMIACETALS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES. 29.09 Ethers, ether-alcohols, ether- phenols, ether- alcohols, alcohol peroxides, ether peroxides, ketone peroxides (whether or not chemically defined), and their halogenated, sulphonated, nitrated or nitrosated derivatives. 2909.10 Acyclic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives: 2909.11 Diethyl ether 5% Kg 516.161 2909.19 Other 5% Kg 516.162 2909.20 Cyclanic, cyclenic or cycloterpenic ethers and their halogenated, sulphonated, nitrated or nitrosated 5% Kg 516.163 derivatives LAWS OF GUYANA Customs cap. 82:01 HEADING SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV 3 2909.30 Aromatic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives 5% Kg 516.164 2909.40 Ether-alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives: 2909.41 2,2’- oxydiethanol (diethyleneglycol, digol) 5% Kg 516.171 2909.42 Monomethyl ethers of ethylene glycol or of diethylene glycol 5% Kg 516.172 2909.43 Monobutyl ethers of ethylene glycol or of diethylene glycol 5% Kg 516.173 2909.44 Other monoalkylethers of ethylene- glycol or of diethylene glycol 5% Kg 516.174 2909.49 Other 5% Kg 516.175 2909.50 Ether-phenols, ether-alcohol-phenols and their halogenated, sulphonated, nitrated or nitrosated derivatives 5% Kg 516.176 2909.60 Alcohol peroxides, ether peroxides, ketone peroxides, and their halogenated, sulphonated, notrated or nitrosated derivatives. 5% Kg 516.177 29.10 Epoxides epoxyalcohols, epoxyphenols and eprxyethers, with a three- membered ring, and their halogenated, sulphonated, nitrated or nitrosted derivatives. 2910.10 Oxirane (ethylene oxide) 5% Kg 516.13 2910.20 Methyloxirane (propylene oxide) 5% Kg 516.14 2910.30 1-Chloro –2-3-epoxypropane (epichlorohydrin) 5% Kg 516.151 2910.90 Other 5% Kg 516.159 LAWS OF GUYANA Customs cap. 82:01 HEADING SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV 3 2911.00 Acetals and hemiacetals, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives. 5% Kg 516.12 V.ALDEHYDE-FUNCTION COMPOUNDS 29.12 Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehaydes; paraformaldehyde. 2912.10 Acyclic aldehydes without other oxygen function: 2912.11 Methanal (formaldehyde) 5% Kg 516.211 2912.12 Ethanal (acetaldehyde) 5% Kg 516.212 2912.13 Butanal (butyraldehyde, normal isomer) 5% Kg 516.213 2912.19 Other 5% Kg 516.219 2912.20 Cyclic aldehydes without other oxygen function: 2912.21 Benzaldehyde 5% Kg 516.221 2912.29 Other 5% Kg 516.222 2912.30 Aldehyde-alcohols 5% Kg 516.223 2912.40 Aldehyde-ethers, aldehyde-phenols and aldehydes with other oxygen function: 2912.41 Vanillin (4-hydroxy 3-methoxy- benzaldehyde) 5% Kg 516.224 2912.42 Ethylvanillin (3-ethoxy-4-hydroxy- benzaldehyde) 5% Kg 516.225 2912.49 Other 5% Kg 516.226 2912.50 Cyclic polymers of aldehydes 5% Kg 516.227 2912.60 Paraformaldehyde. 5% Kg 516.228 LAWS OF GUYANA Customs cap. 82:01 HEADING SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV 3 2913.00 Halogenated, sulphonated, nitrated or nitrosated derivatives of products of 5% Kg 516.26 heading No. 29.12. KETONE-FUNCTION COMPOUNDS AND QUINONE- FUNCTION CMPOUNDS 29.14 Ketones and quinines, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives. 2914.10 Acyclic ketones without other oxygen function: 2914.11 Acetone 5% Kg 516.23 2914.12 Butanone (mehyl ethyl ketone) 5% Kg 516.24 2914.13 4-Methylpentan –2- one (methyl isobutyl ketone) 2914.19 Other 5% Kg 516.251 2914.20 Cyclanic, cycelenic or cycloterpenic ketones without other oxygen function: 2914.21 Camphor 5% Kg 516.259 2914.22 Cyclohexanone and methylcyclohexanones 5% Kg 516.27 2914.23 Ionones and methylionones 5% Kg 516.281 2914.29 Other 5% Kg 516.282 2914.30 Aromatic ketones without other oxygen 5% Kg 516.289 function: 2914.31 Phenylacetone (phenylpropan –2-one) 5% Kg 516.291 2914.39 Other 5% Kg 516.292 2914.40 Ketone-alcohols and ketone-aldehydes. 5% Kg 516.293 LAWS OF GUYANA Customs cap. 82:01 RATE OF SITC HEADING NO DESCRIPTION OF GOODS UNIT (S) DUTY REV 3 2914.50 Ketone- phenols and ketones with other oxygen function 5% Kg 516.294 2914.60 Quinines: 2914.61 Anthraquinone 5% Kg 516.295 2914.69 Other 5% Kg 516.296 2914.70 Halogenated, sulphonated, nitrated or nitrosated derivatives. 5% Kg 516.297 VII. CARBOXYLIC ACIDS AND THEIR ANHYDRIDES, HALIDES, PEROXIDES AND PEROXYACIDS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES 29.15 Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. 2915.10 Formic acids, its salts and esters: 5% Kg 513.741 2915.11 Formic acid 5% Kg 513.742 2915.12 Salts of formic acid 5% Kg 513.743 2915.13 Esters of formic acid 2915.20 Acetic acid and its salts; acetic anhydride: 2915.21 Acetic acid 5% Kg 513.711 2915.22 Sodium acetate 5% Kg 513.712 2915.23 Cobalt acetate 5% Kg 513.713 2915.24 Acetic anhydride 5% Kg 513.714 2915.29 Other 5% Kg 513.719 2915.30 Esters of acetic acid: 2915.31 Ethyl acetic 5% Kg 513.721 2915.32 Vinyl acetate 5% Kg 513.722 LAWS OF GUYANA Customs cap. 82:01 HEADING SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV 3 2915.33 n-Butyl acetate 5% Kg 513.723 2915.34 Isobutyl acetate 5% Kg 513.724 2915.35 2- Ethoxyethyl acetate 5% Kg 513.725 2915.39 Other 5% Kg 513.729 2915.40 Mono-, di-or trichloroacetic acids, their salts and ethers 5% Kg 513.771 2915.50 Propionic acid, its salts and esters 5% Kg 513.772 2915.60 Butyric acids, valeric acids, their salts and esters 5% Kg 513.75 2915.70 Palmitic acid, stearic acid, their salts and esters 5% Kg 513.76 2915.90 Other 5% Kg 513.779 29.16 Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyaicds; their halogenated, sulphonated, nitrated or nitrosated derivatives. 2916.10 Unsaturated acyclic monocarboxylic acids, their anhydrides, halides peroxides, peroxyacids and their derivatives: 2916.11 Acrylic acid and its salts 5% Kg 513.791 2916.12 Esters of acrylic acid 5% Kg 513.792 2916.13 Methacrylic acid and its salts 5% Kg 513.731 2916.14 Esters of methacrylic acid 5% Kg 513.732 2916.15 Oleic, linoleic or linolenic acids, their salts and esters 5% Kg 513.78 2916.19 Other 5% Kg 513.793 LAWS OF GUYANA Customs cap. 82:01 HEADING SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV 3 2916.20 Cyclanic, cyclenic or cycloterpenic monocarboxylic acid, their anhydrides, halides, peroxides, peroxyacids and their 5% Kg 513.794 derivatives 2916.30 Aromatic monocarboxylic acids, their anhydrides, halides, peroxides peroxyacides and their derivatives: 2916.31 Benzoic acid; and its salts and esters. 5% Kg 513.795 2916.32 Benzoyl peroxide and benzoyl chloride 5% Kg 513.796 2916.34 Phenylacetic acid and its salts 5% Kg 513.797 2916.35 Esters of phenylacetic acid 5% Kg 513.798 2916.39 Other 5% Kg 513.799 29.17 Polycarboxylic acids, their anhydrides, halides, peroxides and perixyacids; their halogenated, sulphonated, nitrated or notrosated derivatives 2917.10 Acyclic polycarboxylic acids, their anhydrides, halides, peroxides peroxyacids and their derivatives: 2917.11 Oxalic acid, its salts and esters 5% Kg 513.891 2917.12 Adlipic acid, its salts and esters 5% Kg 513.892 2917.13 Azelaic acid, sebacic acid, their salts and 5% Kg 513.893 esters 2917.14 Maleic anhydride 5% Kg 513.81 2917.19 Other 5% Kg 512.894 2917.20 Cyclanic, cyclenic or cycloterpenic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives 5% Kg 513.85 LAWS OF GUYANA Customs cap. 82:01 HEADING SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV 3 2917.30 Aromatic polycarboxylic acids, their anhydrides, halides, peroxides peroxyacids and their derivatives: 2917.31 Dibutyl orthophthalates 5% Kg 513.859 2917.32 Dioctyl orthophthalates 5% Kg 513.83 2917.33 Dinonyl or didecyl orthophathalates 5% Kg 513.896 2917.34 Other esters of orthophthalic acid 5% Kg 512.897 2917.35 Pthhalic anhydride 5% Kg 513.82 2917.36 Trephthalic acid and its salts 5% Kg 513.898 2917.37 Dimethyl terephthalate 5% Kg 513.84 2917.39 Other 5% Kg 513.899 29.18 Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. 2918.10 Carboxylic acids with alcohol function but with out other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives: 2918.11 Lactic acid, its salts and esters 5% Kg 513.911 2918.12 Tartaric acid 5% Kg 513.912 2918.13 Salts and esters of tartaric acid 5% Kg 513.913 2918.14 Citric acid 5% Kg 513.914 2918.15 Salts and esters of citric aid 5% Kg 513.915 2918.16 Gluconic acid, its salts and esters 2918.17 Phenylgylycolic acid (mandelic acid), its 5% Kg 513.921 salts and esters 5% Kg 5123.922 2818.19 Other 5% Kg 513.929 LAWS OF GUYANA Customs cap. 82:01 HEADING SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV 3 2918.20 Carboxylic acids with phenol function but without other oxygen function but without other oxygen function, their anhydrides, halides peroxide, peroxyacids and their derivatives: 2918.21 Salicylic acid and its salts 5% Kg 513.931 2918.22 O- Acetylsalicylic acid, its salts and esters 5% Kg 513.932 2918.23 Other esters of salicylic acid and their salts 5% Kg 513.939 2918.29 Other 5% Kg 513.94 2918.30 Carboxylic acids with aldehyde or ketone function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives 5% Kg 513.95 2918.90 Other 5% Kg 513.96 VIII. ESTERS OF INORGANIC ACIDS AND THEIR SALTS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVCATIVES. 2919.00 Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives. 5% Kg 516.31 29.20 Esters of other inorganic acids (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives. LAWS OF GUYANA Customs cap. 82:01 HEADING SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV 3 2920.10 Thriophosphoric esters (phosphorothioates) and their salts; their halogenated, sulphonated, nitrated or notrisated derivatives 5% Kg 516.391 2920.90 Other 5% Kg 516.399 IX. NITROGEN- FUNCTION COMPOUNDS 29.21 AMINE- FUNCTION COMPOUNDS 2921.10 Acyclic monoamines and their derivatives; salts thereof: 2921.11 Methylamine, di-or trimethylamine and their salts 5% Kg 514.511 2921.12 Diethylamine and its salts 5% Kg 514.512 2921.19 Other 5% Kg 514.519 2921.20 Acyclic polyamines and their derivatives; salts thereof: 2921.21 Ethylenediamine and its salts 5% Kg 514.521 2921.22 Hexamethylenediamine and its salts 5% Kg 514.522 2921.29 Other 5% Kg 514.529 2921.30 Cyclanic, cyclenic or cycloterpenic mono-or polyamines and their derivatives; salts thereof 5% Kg 514.53 2921.40 Aromatic monoamines and their derivatives; salts thereof: 2921.41 Aniline derivatives and their salts 5% Kg 514.541 2921.42 Aniline derivatives and their salts 5% Kg 514.542 2921.43 Toluidines and their derivatives salts thereof 5% Kg 514.543 2921.44 Diphenylamine and its derivatives; salts 5% Kg 514.544 thereof LAWS OF GUYANA Customs cap. 82:01 HEADING SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV 3 2921.45 1- Naphthylamine (alpha-naphtylamine), 2-naphthylamine (beta- naphthylamine) 5% Kg 514.545 and their derivatives; salts thereof 5% Kg 514.549 2921.49 Other 2921.50 Aromatic polyamines and their derivatives; salts thereof: o-, m-, p- Phenylenediamine, 2921.51 diaminotoluenes and their derivatives; salts thereof 5% Kg 514.551 2921.59 Other 5% Kg 514.559 29.22 Oxygen –function amino- compounds. 2922.10 Amino-alcohols, their ethers and esters, other than those containing more than one kind of oxygen function; salts thereof: 2922.11 Monoethanolamie and its salts 5% Kg 514.611 2922.12 Diethanolamine and its salts 5% Kg 514.612 2922.13 Triethanolamine and its salts 5% Kg 514.613 2922.19 Other 5% Kg 514.619 2922.20 Amino-naphtols and other aminophenols, their ethers and esters, other than those containing more than one kind of oxygen function; salts thereof: 2922.21 Aminohydroxynaphthalene sulphonic acids and their salts 5% Kg 514.621 2922.22 Anisidines, danisidines, phenetidines, phenetidines, and their salts 5% Kg 514.622 2922.29 Other 5% Kg 514.629 LAWS OF GUYANA Customs cap. 82:01 HEADING SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV 3 2922.30 Amino- aldehydes, amino- ketones and amino- quinones, other than those containing more than one kind of oxygen function; salts thereof 5% Kg 514.63 2922.40 Amino-acids and their esters, other than those containing more than one king of oxygen function: salts thereof: 2922.41 Lysine and its esters; salts thereof 5% Kg 514.641 2922.42 Glutamic acid and its salts 5% Kg 514.642 2922.43 Anthranilic acid and its salts 5% Kg 514.651 2922.49 Other 5% Kg 514.659 2922.50 Anniono-acohol- phenols, amino-acid-phenols and other amino-compounds with oxygen function 5% Kg 514.67 29.23 Quaternary ammonium salts and hydroxides; lecithins and other Phosphoaminolipids. 2923.10 Choline and its salts 5% Kg 514.811 2923.20 Lecithins and other Phosphoaminolipids 5% Kg 514.812 2923.90 Other 5% Kg 514.819 29.24 Carboxyamide- function compounds; amide- function compounds of carbonic acid 2924.10 Acyclic amides (including acyclic carbamates) and their derivatives; salts thereof 5% Kg 514.71 LAWS OF GUYANA Customs cap. 82:01 HEADING SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV 3 2924.20 Cyclic amides (including cyclic carbamates) and their derivatives salts thereof: 2924.21 Ureines and their derivatives; salts thereof 5% Kg 514.73 294.22 2- Acetamidobenzoic acid 5% Kg 514.791 294.29 Other 5% Kg 514.799 29.25 Carbopxyimide- function compounds (including saccharin and its salts) and imine- function compounds. 2925.10 Imides and their derivatives; salts thereof: 2925.11 Saccharin and its salts 5% Kg 514.821 2925.19 Other 5% Kg 514.829 2925.20 Imines and their derivatives; salts thereof 5% Kg 514.822 29.26 Nitrile-function compounds 2926.10 Acrylonitrile 5% Kg 514.83 2926.20 1-Cryanoguanidine (dicyandiamide) 5% Kg 514.841 2926.90 Other 5% Kg 514.849 2927.00 Diazo-, azo-or azoxy-compounds 5% Kg 514.85 2928.00 Organic derivatives of hydrazine or of hydroxylamine. 5% Kg 514.86 29.29 Compounds with other nitrogen function 2929.10 Isocyanates 5% Kg 514.891 2929.90 Other 5% Kg 514.899 LAWS OF GUYANA Customs cap. 82:01 HEADING SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV 3 IX. ORGANIC –INORGANIC COMPOUNDS, HETROCYCLIC COMPOUNDS, NUCLEIC ACIDS AND THEIR SALTS, AND SULPHONAMIDES 29.30 Organo- sulphur compounds 2930.10 Dithiocarbonates (xanthates) 5% Kg 515.41 2930.20 Thiocarbamates and dithiocarbamates 5% Kg 515.42 2930.30 Thiuram mono- di- or tetrasulphides 5% Kg 515.43 2930.40 Methionine 5% Kg 515.44 2930.90 Other 5% Kg 515.49 2931.00 Other organic-inorganic compounds 5% Kg 515.5 29.32 Heterocyclic compounds with oxygen hetero- atom(s) only 2932.10 Compounds containing an unfused furan ring (whether or not hydrogenated) in the structure: 2932.11 Tetrahydrofuran 5% Kg 515.691 2932.12 2-furaldehyde (furfuraldehyde) 5% Kg 515.692 2932.13 Furfuryl alcohol and tetrahydrofurfuryl alcohol 5% Kg 515.693 2932.19 Other 5% Kg 515.694 2932.20 Lactones 2932.21 Coumarins, methlylocoumarins and ethyl- coumarins 5% Kg 515.62 2932.29 Other lactones 5% Kg 515.63 2932.90 Other 2932.91 Isosafrole 5% Kg 515.695 2932.92 1-(1,3-benzodioxol –5-y1) propan –2- one 5% Kg 515.696 LAWS OF GUYANA Customs cap. 82:01 HEADING SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV 3 2932.93 Piperonal 5% Kg 515.697 2932.94 Safrole 5% Kg 515.698 2932.99 Other 5% Kg 515.699 29.33 Heterocyclic compounds with nitrogen hetero- atom(s) only. 2933.10 Compounds containing an unfused pyrazole ring (whether or not hydrogenated) in the structure: 2933.11 Phenazone (antipyrin) and its derivatives 5% Kg 515.711 2933.19 Other 5% Kg 515.719 2933.20 Compounds containing an unfused imidazole ring (whether or not hydrogenated) in the structure: 2933.21 Hydantoin and its derivatives 5% Kg 515.72 2933.29 Other 5% Kg 515.73 2933.30 Compounds containing an unfused pyridine ring (whether or not hydrogenated) in the structure: 2933.31 Pyridine and its salts 5% Kg 515.741 2933.32 Piperidine and its salts 5% Kg 515.742 2933.39 Other 5% Kg 515.749 2933.40 Compounds containing aquinoline or isoquinoline ring-system (whether or not hydrogenated) not further fused 5% Kg 515.75 2933.50 Compounds containing a pyrimidine ring (whether or not hydrogenated) or piperazine ring in the structure: 2933.51 Malonylurea (barbituric acid) and its derivatives; 5% Kg 515.761 salts thereof 2933.59 Other 5% Kg 515.762 LAWS OF GUYANA Customs cap. 82:01 HEADING SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV 3 2933.60 Compounds containing an unfused triazine ring (whether or not hydrogenated) in the structure: 2933.61 Melamine 5% Kg 515.763 2933.69 Other 5% Kg 515.769 2933.70 Lactams 2933.71 6- Hexanelactam (epsilon –caprolactam) 5% Kg 515.611 2933.79 Other lactams 5% Kg 515.619 2933.90 Other 5% Kg 515.77 29.34 Nucleic acid and their salts; other heterocyclic compounds. 2934.10 Compounds containing an unfused thiazole ring (whether or not hydrogenated) in the structure 5% Kg 515.791 2934.20 Compounds containing benzothiazole ring-system (whether or not hydrogenated), not further fused 5% Kg 515.792 2934.30 Compounds containing a phenothizaine ring- system (whether or not hydrogenated) not further fused 5% Kg 515.78 2934.90 Other 5% Kg 515.79 2935.00 Sulphonamides. 5% Kg 515.8 X. PROVITAMINS, VITAMINS AND HORMONES 29.36 Provitamins and vitamins, natural or reproduced by syntheses (including natural concentrates), derivatives thereof used primarily as vitamins, and intermixtures of the foregoing whether or not in any solvent. 220 LAWS OF GUYANA Customs cap. 82:01 HEADING SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV 3 2936.10 Provitamins, unmixed 5% Kg 541.11 2936.20 Vitamins and their derivatives, unmixed: 5% Kg 541.12 2936.21 Vitamins A and their derivatives 5% Kg 541.131 2936.22 Vitamins B1 and its derivatives 5% Kg 541.132 2936.23 Vitamins B2 and its derivatives 5% Kg 541.133 2936.24 D-or-DL-Pantothenic acid (Vitamin B3 or Vitamin B5) and its derivatives 2936.25 Vitamin B6 and its derivatives 5% Kg 541.134 2936.26 Vitamin B12 and its derivatives 5% Kg 541.135 2936.27 Vitamin C and its derivatives 5% Kg 541.14 2936.28 Vitamin E and its derivatives 5% Kg 541.15 2936.29 Other vitamins and their derivatives 5% Kg 541.16 2936.90 Other, including natural concentrates 5% Kg 541.17 29.37 Hormones, natural or reproduced by synthesis; derivatives thereof, used primarily as hormones; other steroids used primarily as hormones 2937.10 Pituitary (anterior) or similar hormones, and their derivatives 5% Kg 541.52 2937.20 Adrenal cortical hormones and their derivatives: 2937.21 Cortisone, hydrocortisone, prednisolone (dehydrohydrocortisone) 5% Kg 541.531 2937.22 Halogenated derivatives of adrenal cortical hormones 5% Kg 541.532 2937.29 Other 5% Kg 541.539 2937.90 Other hormones and their derivatives; Other steroids used primary as hormones 2937.91 Insulin and its salts 5% Kg 541.51 LAWS OF GUYANA Customs cap. 82:01 HEADING SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV 3 2937.92 Oestrogens and progestogens 5% Kg 541.591 2937.99 Other 5% Kg 541.599 XI. GLYCOSIDES AND VEGETABLE ALKALOIDS, NATURAL OR PREPRODUCED BY SYNTHESIS AND THEIR SALTS, ETHERS, ESTERS AND OTHER DERVIATIVES 29.38 Glycosides, natural or reproduced by synthesis, and their salts, ethers esters and other derivatives. 2938.10 Rutoside (rutin) and its derivatives 5% Kg 541.611 2938.90 Other 5% Kg 541.619 29.39 Vegetable alkaloids, natural or reproduced by synthesis, and their salts ethers, esters and other derivatives 2939.10 Alkaloids of opium and their derivatives; salts thereof 5% Kg 541.41 2939.20 Alkaloids of cinchona and their derivative; salts thereof 2939.21 Quinine and its salts 5% Kg 541.421 2939.29 Other 5% Kg 541.429 2939.30 Caffeine and its salts 5% Kg 541.43 2939.40 Ephedrines and their salts 2939.41 Ephedrine and their salts 5% Kg 541.441 2939.42 Pseudoephedrine (INN) and its salts 5% Kg 541.442 2939.49 Other 5% Kg 541.449 2939.50 Theophylline and aminophylline (theophylline- ethylene-diamine) and their derivatives; salts 5% Kg 541.45 thereof LAWS OF GUYANA Customs cap. 82:01 HEADING SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV 3 2939.60 Alkaloids of rye ergot and their derivatives; salts thereof 2939.61 Ergometrine (INN) and its salts 5% Kg 541.461 2939.62 Ergotamine (INN) and its salts 5% Kg 541.462 2939.63 Lysergic acid and its salts 5% Kg 541.463 2939.69 Other 5% Kg 541.469 2939.70 Nicotine and its salts 5% Kg 541.47 2939.90 Other 5% Kg 541.49 XII. OTHER ORGANIC COMPOUNDS 2940.00 Sugars, chemically pure, other than sucrose, lactose, maltose, glucose And fructose; sugar ethers and sugar esters, and their salts, other than products of heading No. 29.37, 29.38 or 29.39 5% Kg 516.92 29.41 Antibiotics. 2941.10 Penicillin and their derivatives with a penicillanic 5% Kg 541.31 acid structure salts thereof 2941.20 Streptomycin and their derivatives salts thereof 5% Kg 541.32 2941.30 Tetracycline and their derivatives salts thereof 5% Kg 541.33 2941.40 Chloramphenicol and its derivatives salts thereof 5% Kg 541.391 2941.50 Erythromycin and its derivatives salts thereof 5% Kg 541.392 2941.90 Other 5% Kg 541.399 2942.00 Other organic compounds. 5% Kg 516.99 LAWS OF GUYANA Customs cap. 82:01 CHAPTER 30 PHARMACEUTICAL PRODUCTS Notes

1 — This Chapter does not cover

1. This Chapter does not cover: (a) Foods or beverages (such as dietetic, diabetic or fortified food, food supplements, tonic beverages and mineral waters) (Section IV); (b) Plasters specially calcined or finely grouped for use in dentistry (heading No. 25.20); (c) Aqueous distillates or aqueous solutions of essential oils, suitable for medical uses (heading No.33.01); (d) Preparations of heading Nos. 33.03 to 33.07, even if they have therapeutic or prophylactic properties; (e) Soap or other products of heading No. 34.02 containing added medicaments; (f) Preparations with a basis of plaster for use in dentistry (heading No. 34.07); or (g) Blood albumin not prepared for therapeutic or prophylactic uses (heading No. 35.02)

2 — For the purposes of heading No. 30.02, the expression “modified

2. For the purposes of heading No. 30.02, the expression “modified immunological products” applies only to monoclonal antibodies (MABs.) antibody fragments, antibody conjugates and antibody fragment conjugates. 224 LAWS OF GUYANA Customs cap. 82:01

3 — For the purpose of heading Nos. 30.03 and 30.04 and Note 4 (d) to this

3. For the purpose of heading Nos. 30.03 and 30.04 and Note 4 (d) to this Chapter, the following are to be treated: (a) As unmixed products: (1) Unmixed products dissolved in water; (2) All goods of Chapter 28 or 29; and (3) Simple vegetable extracts of heading No. 13.02, merely standarised or dissolved in any solvent; (b) As products which have been mixed: (1) Colloidal solutions and suspensions (other than colloidal sulphur); (2) Vegetable extracts obtained by the treatment of mixtures of vegetable materials; and (3) Salts and concentrates obtained by evaporating natural mineral waters

4 — Heading No. 30.06 applies only to the following, which are to be classified in

4. Heading No. 30.06 applies only to the following, which are to be classified in that heading and in no other heading of the Nomenclature: (a) Sterile surgical catgut, similar sterile suture materials and sterile tissue adhesives for surgical wound closure; (b) Sterile laminaria and sterile laminaria tents; (c) Sterile absorbable surgical or dental haemostatics; 224 LAWS OF GUYANA Customs cap. 82:01 (d) Opacifying preparations for X-ray examinations and diagnostic reagents designed to be administered to the patient, being unmixed products out up in measured doses or products consisting of or more ingredients which have been mixed together for such uses; (e) Blood-grouping reagents; (f) Dental ceme nts and other dental fillings; bone reconstruction cements; (g) First-aid boxes and kits and (h) Chemical contraceptive preparations based on hormones or spermicides 226 LAWS OF GUYANA Customs cap. 82:01 HEADING SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV 3 30.01 Glands and other organs for organo- therapeutic uses, dries, whether or not powered; extracts of glands or other organs or of their secretions for organo-therepeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included. 3001.10 Glands and other organs, dried, whether or not powdered Free Kg 541.621 3001.20 Extracts of glands or other organs or of their secretions Free Kg 541.622 3001.90 Other Free Kg 541.629 30.02 Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; vaccines, toxins, cultures of micro- organisms (excluding yeasts) and similar products. 3002.10 Antisera and other blood fractions and modified immunological products whether or not obtained by means of biotechnological processes Free Kg 541.631 3002.20 Vaccines for human medicine Free Kg 641.632 3002.30 Vaccines for veterinary medicine: 3003.301 Vaccines against foot and mouth disease Free Kg 541.633 3002.309 Other Free Kg 541.639 227 LAWS OF GUYANA Customs cap. 82:01 HEADING SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV 3 3002.90 Other Free Kg 541.64 30.03 Medicaments (excluding goods of heading No. 30.02, 30.05 or 30.06) consisting of two or more constituent which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packing for retail sale. 3003.10 Containing penicillin or derivative thereof, with a penicillanic acid structure, or streptomycins or their derivatives 3003.101 Ampicillin (capsules or oral suspension) 15% Kg 542.111 3003.102 Amoxicillin (capsules or oral 15% Kg 542.112 suspension) 3003.109 Other Free Kg 542.119 3003.20 Containing other antibiotics: 3003.201 Tetracycline (capsules or skin ointment) 15% Kg 542.121 3003.202 Chloramphenicol (capsules, oral suspension or optic drops) 15% Kg 542.122 3003.203 Griseofulvin (tablets of a strength of 125 mg or 500 mg) 15% Kg 542.123 3003.204 Nystatin (skin cream or skin ointment) 15% Kg 542.124 3003.209 Other Free Kg 542.129 3003.30 Containing hormones or other products of heading No.29.37 but not containing antibiotics: 3003.31 Containing insulin Free Kg 542.21 3003.39 Other Free Kg 542.22 228 LAWS OF GUYANA Customs cap. 82:01 HEADING SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV 3 3003.40 Containing alkaloids or derivatives thereof but not containing hormones or other products of heading No.29.37 or antibiotics: 3003.401 Quinine sulphate, quinine hydrochloride and quinine hydrochloride and quinine hydrochloride and quinine dihydrochloride, and a; alkaloids (or salts thereof) derived from cinchona bark; but not including quinine compounded with other drugs Free Kg 542.311 3303.409 Other Free Kg 542.319 3003.90 Other: 3003.901 Paludrin (or 1-(p-chlorophenyl) –5- isopropylbiguanidide hydrochloride), atebrin (or mepacrin or mepacrine hydrochloride), pamaquin (or plasmoquine or pamaquin naphthoate) and aralen diphosphate (or chloroquine diphosphate) and other products or preparations of the kind mainly used for the treatment of malaria; salvarsan (or arsphenamine) Free Kg 542.911 3003.902 Prescription drugs containing vitamins A, D1, D2, D3 and injectibles or other products of heading No.29.36 15% Kg 542.912 3003.903 Other vitamins 15% Kg 542.913 3003.904 Paracetamol, aspirin, caffeine, codeine, ibuprofen and indomethacin 15% Kg 542.914 3003.905 Other analgesics 15% Kg 542.915 3003.906 Sulpha drugs 15% Kg 542.916 3003.907 Cough and cold preparations; antacids 15% Kg 542.917 229 LAWS OF GUYANA Customs cap. 82:01 HEADING SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV 3 3003.908 Salbutamol, ephedrine, theophylline ephedrine HCL phenobarbitone chlorpheniramine malete; propranolol, frusemide, hydrochlorothiazide, hydralazine, methydopa; diazepam, thioridazine; chloropropamide, prednisolone dexamethasone; oral rehydration powder; pilocarpine nitrate, timolomaleate and atropine sulphate 15% Kg 542.918 3003.909 Other 15% Kg 542.919 30.04 Medicaments (excluding goods of heading No. 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses or in forms pr packaging for retails sale. 3004.10 Containing penicillin or derivative thereof, with a penicillanic acid structure or streptomycin or their derivatives 3004.101 Ampicillin (capsules or oral suspension) 15% Kg 542.131 3004.102 Amoxicillin (capsules or oral 15% Kg 542.132 suspension) 3004.109 Other Free Kg 542.139 3004.20 Containing other antibiotics: 3004.201 Tetracycline (capsules or skin ointment) 15% Kg 542.191 3004.202 Chloramphenicol (capsules, oral suspension or optic drops) 15% Kg 542.192 229 LAWS OF GUYANA Customs cap. 82:01 HEADING SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV 3 3004.203 Griseofulvin (tablets of a strength of 125 mg or 500 mg) 15% Kg 542.193 3004.204 Nystatin (skin cream or skin ointment) 15% Kg 542.194 3004.209 Other Free Kg 542.199 3004.30 Containing hormones or other product of heading No. 29.37 but not containing antibiotics 3004.31 Containing insulin Free Kg 542.23 3004.32 Containing adrenal cortical hormone Free Kg 542.24 3004.39 Other Free Kg 542.29 3004.40 Containing alkaloids or derivatives thereof but not containing hormones other products of heading No. 29.37’ or antibiotics: 3004.41 Quinine sulphate, quinine hydrochloride and quinine dihydrochlorid and all alkaloids (or salts thereof derived from cinchona bark; but not including quinine compounded with other drugs 304.409 Other Free Kg 542.321 3004.50 Other medicaments containing vitamin Free Kg 542.329 or other products of heading No. 29.36: 3004.501 Prescription drugs containing vitamins A, D1, D2, D3 and injectibles 3004.509 Other vitamins 15% Kg 542.921 3004.90 Other: 15% Kg 542.922 230 LAWS OF GUYANA Customs cap. 82:01 HEADING SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV 3 3004.901 Paludrin (or 1-(p-chlorophenyl)-5- isopropylbiguanidide hydrochloride) atebrin (or mepacrin or mepacrine hydrochloride), pamaquin (or plasmoquine or pamaquin (or plasmoquinw or pamaquin naphtoate) and aralen diphosphate (or chloroquine diphosphate) and other products or preparations of the kind mainly use for the treatment of malaria salvarsan (or Free Kg 542.931 3004.902 arsphenamine) Paracetamol, aspirin, caffeine, codeine, 15% Kg 542.932 3004.903 ibuprofen and indomethacin 15% Kg 542.933 3004.904 Other analgesics 15% Kg 542.934 3004.905 Sulpha drugs 15% Kg 542.935 3004.906 Cough and cold preparations antacids Salbutamol, ephedrine, theophylline ephedrine HCL phenobarbitone, chlorpheniramine maleate; propranolol, frusemide, hydrochloropranolol, frusemide, hydromethyldopa; diazepam, thioridazine; chloropropamide, prednisolone, dexamethasone; oral rehydration powder; pilocarpine nitrate, timolol maleate and 15% Kg 542.936 3004.907 atropine sulphate 10% Kg 542.937 3004.909 Soft candles 15% Kg 542.939 Other 231 LAWS OF GUYANA Customs cap. 82:01 HEADING SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV 3 30.05 Wadding, gauze, bandages and similar articles (for example, dressings adhesive plasters, poultices) impregnated or coated with pharmaceutical substances or put up in forms o packing for retail sale for medical, surgical, dental or veterinary purposes. 3005.10 Adhesive dressing and other article 10% Kg 541.911 having an adhesive layer 10% Kg 541.919 3005.90 Other Pharmaceutical goods specified in Note 30.06 4 to this Chapter. 3006.10 Sterile surgical catgut, similar sterile suture materials and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatic. Free Kg 541..991 3006.20 Blood- grouping reagents Free Kg 541.92 3006.30 Opacifying preparations fro X-ray examinations; diagnostic reagents designed to be administered to the patient Free Kg 541.93 3006.40 Dental cements and other dental filling; bone reconstruction cement Free Kg 541.992 3006.50 First-aid boxes and kits Free Kg 541.993 3006.60 Chemical contraceptive preparations based on hormones or spermicides Free Kg 541.994 229 LAWS OF GUYANA Customs cap. 82:01 CHAPTER 31 FERTILIZERS Notes

1 — This Chapter does not cover

1. This Chapter does not cover: (a) Animal blood of heading No. 05.11 (b) Separate chemically defined compounds (other than those answering to the descriptions in Note 2(A), 3(A), 4 (A) or 5 below); or (c) Cultural potassium chloride crystals (other than optical elements) weighing not less than 2.5g each, of heading No. 38.24; optical elements of potassium chloride (heading No. 90.01).

2 — Heading No. 31.02 applies only to the following goods, provided that they are not put up in

2. Heading No. 31.02 applies only to the following goods, provided that they are not put up in the forms or packages described in heading No. 31.05: (A) Goods which answer to one or other of the descriptions given below: (i) Sodium nitrate, whether or not pure; (ii) Ammonium nitrate, whether or not pure; (iii) Double salts, whether or not pure; of ammonium sulphate and ammonium nitrate; (iv) Ammonium sulphate, whether or not pure; (v) Double salts (whether or not pure) or mixtures of calcium nitrate and ammonium nitrate; (vi) Double salts (whether or not pure) or mixtures of calcium nitrate and magnesium nitrate; 230 LAWS OF GUYANA Customs cap. 82:01 (vii) Calcium cyanamide, whether or not pure or treated with oil; (viii) Urea, whether or not pure. (B) Fertilizers consisting of any of the goods described in (A) above mixed together. (C) Fertilizers consisting of ammonium chloride or of any of the goods described in (A) or (B) above mixed with chalk, gypsum or other inorganic non-fertilizers substances. (D) Liquid fertilizers consisting of the goods of subparagraph (A) (ii) or (viii) above, or of mixtures of those goods, in an aqueous or ammoniacal solution.

3 — Heading No. 31.03 applies only to the following goods, provided that they are not put in the

3. Heading No. 31.03 applies only to the following goods, provided that they are not put in the forms or packages described in heading No. 31.05: (A) Goods which answer to one or other of the descriptions given below; (i) Basic slag; (ii) Natural phosphates of heading No 25.10, calcined or further heat-treated than for the removal of impurities; (iii) Superphosphates (single, double or triple); (iv) Calcium hydrogenorthophosphate containing not less than 0.2% by weight of fluoride calculated on the dry anhydrous product. (B) Fertilizers consisting of any of the goods described in (A) above mixed together, but with no account being taken of the fluorine content limit. (C) Fertilizers consisting of any of the goods described in (A) or (B) above, but with no account being taken of the fluoride content limit, mixed with chalk, gypsum or other inorganic non- fertilizers substances.

4 — Heading No. 31.04 applies only to the following goods, provided that they are not put up in

4. Heading No. 31.04 applies only to the following goods, provided that they are not put up in the forms or packages described in heading No. 31.05: (A) Goods which answer to one or other of the descriptions given below: (i) Crude natural potassium salts (for example, carnallite, kainite and sylvite); 231 LAWS OF GUYANA Customs cap. 82:01 (ii) Potassium chloride, whether or not pure, except as provided in Note 1 (c) above; (iii) Potassium sulphate, whether or not pure; (iv) Magnesium potassium sulphate, whether or not pure. (B) Fertilizers consisting of any goods described in (A) above mixed together.

5 — Ammonium dihydrogenorthophosphate (monoammonium phosphate) and diammonium

5. Ammonium dihydrogenorthophosphate (monoammonium phosphate) and diammonium hydrogenorthophosphate (diammonium phosphate), whether or not pure, and intermixtures thereof, are to be classified in heading No. 31.05. 6. for the purposes of heading No. 31.05, the term “other fertilizers” applies only to products of a kind used as fertilizers and containing, as an essential constituent, at least one of he fertilizing elements nitrogen, phosphorous or potassium. 232 LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 3103.10 Superphosphates Free Kg 562.22 3103.20 Basic slag Free Kg 562.21 3103.90 Other Free Kg 562.29 31.04 Mineral or chemical fertilizers, potassic. 3104.10 Carnallite, sylivite and other crude natural potassium salts Free Kg 272.4 3104.20 Potassium chloride Free Kg 562.31 3104.30 Potassium sulphate Free Kg 562.32 3104.90 Other Free Kg 562.39 31.05 Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorus and potassium; other fertilizers; goods of this Chapter in tablets or similar forms in packages of a gross weight not exceeding 10 kg. 3105.10 Goods of this Chapter in tablets or similar forms or in packages of gross weight not exceeding 10 kg: 3105.101 Ammonia-based fertilizers Free Kg 562.961 3105.109 Other Free Kg 562.969 3105.20 Mineral or chemical fertilizing elements nitrogen, phosphorous and potassium 3105.30 Diammonium Free Kg 562.91 hydrogenorthophosphate (diammonium phosphate) Free Kg 562.93 233 LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 3105.40 Ammonium dihydrogenorthophosphate (monoammonium phosphate) and mixture thereof with diammonium hydrogenorthophosphate (diammonium phosphate) Free Kg 562.94 3105.50 Other mineral or chemical fertilizer containing the two fertilizing elements nitrogen and phosphorous: 3105.51 Containing nitrates and phosphates Free Kg 562.951 3105.59 Other Free Kg 562.959 3105.60 Mineral or chemical fertilizers containing the two fertilizing elements phosphorous and potassium Free Kg 562.92 3105.90 Other Free Kg 562.99 234 LAWS OF GUYANA Customs cap. 82:01 CHAPTER 32 TANNING OR DYEING EXTRACTS; TANNINGS AND THEIR DERIVATIVES; DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND VARNISHES; PUTTY AND OTHER MASTICS; INKS Notes

1 — This Chapter does not cover

1. This Chapter does not cover: (a) Separate chemically defined elements or compounds (except those of heading No. 32.03 or 32.04, inorganic products of a kind used as liminophores (heading No. 32.06), glass obtained from used quartz or other fused silica in the forms provided for in heading No. 32.07, and also dyes and other colouring matter put up in forms or packings for retail sale, of heading No. 32.12); (b) Tannates or other tannin derivatives of products of heading Nos, 29.36 to 29.39, 29.41 or 35.01 to 35.04.00; or (c) Mastics of asphalt or other bituminous mastics (heading No. 27.15).

2 — Heading No. 32.04 includes mixtures of stabilized diazonium salts and couplers for the

2. Heading No. 32.04 includes mixtures of stabilized diazonium salts and couplers for the production of azo dyes.

3 — Headings Nos. 32.03, 32.04, 3205.00 and 32.06 apply also to preparations based on

3. Headings Nos. 32.03, 32.04, 3205.00 and 32.06 apply also to preparations based on colouring matter (including, in the case of heading No. 32.06, colouring pigments of heading No. 25.30 or Chapter 28, metal flakes and metal powders), of a kind used for colouring any material or used as ingredients in the manufacture of colouring preparations. The heading do not apply, however, to pigments dispersed in nin-aqueous media, in liquid or paste form, of a kind uised in the manufacture of paints, including enamels (heading No. 32.12), or to other preparations of headings No. 32.07, 32.08, 32.09, 32.10,32.12, 32.13 or 32.15.

4 — Heading No. 32.08 includes solutions (other than collodions) consisting of any of the

4. Heading No. 32.08 includes solutions (other than collodions) consisting of any of the products specified in headings Nos. 39.01 to 39.13 in volatile organic solvents when the weight of the solvent exceeds 50% of the weight of the solution.

5 — The expression “colouring matter” in this Chapter does not include products of a kind used

5. The expression “colouring matter” in this Chapter does not include products of a kind used as extenders in oil paints, whether or not they are also suitable for colouring distempers. 235 LAWS OF GUYANA Customs cap. 82:01

6 — The expressions “stamping foils” in heading No. 32.12 applies only to thin sheets of a kind

6. The expressions “stamping foils” in heading No. 32.12 applies only to thin sheets of a kind used for printing, for example, book covers or hat bands, and consisting of : (a) Metallic powder (including powder of precious metal) or pigments, agglomerated with glue, gelatin or other binder; or (b) Metal (including precious metal) or pigment, deposited on a supporting sheet of any material 236 LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 32.01 Tanning extracts of vegetables origin; tannins and their salts, ethers, esters and other derivatives. 3201.10 Quebracho extract 5% Kg 532.211 3201.20 Wattle extract 5% Kg 532.212 3201.90 Other 5% Kg 532.219 32.02 Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances enzymatic preparations for pre-tanning. 3202.10 Synthetic organic tanning 5% Kg 532.31 substances 3202.90 Other 5% Kg 532.32 32.03 Colouring matter of vegetable or animal origin (including dyeing whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on colouring matter of vegetable or animal origin. 3203.001 Logwood extracts 15% Kg 532.221 3203.002 Fustics extracts 5% Kg 532.222 3203.009 Other 5% Kg 532.229 237 LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 32.04 Synthetic organic colouring matter, whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined. 3204.10 Synthetic organic colouring matter and preparations based thereon as specified in Note 3 to this Chapter: 3204.11 Dispersed dyes, whether or not premettalised, and preparations based thereon. 5% Kg 531.11 3204.12 Acid dyes, whether or not premettalised, and preparations based thereon; mordant dyes and preparations based thereon. 5% Kg 531.12 3204.13 Basic dyes and preparations based thereon 5% Kg 531.13 3204.14 Direct dyes and preparations based thereon. 5% Kg 531.14 3204.15 Vat dyes (including those usable in that state as pigments) and preparations based thereon 5% Kg 531.15 3204.16 Reactive dyes and preparations based thereon 5% Kg 531.16 3204.17 Pigments and preparations based thereon 5% Kg 531.17 3204.19 Other, including mixtures of colouring matter of two or more of the subheadings Nos. 3204.11 to 3204.19 5% Kg 531.19 238 LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 3204.20 Synthetic organic products of a kind used as fluorescent brightening agents 5% Kg 531.211 3204.90 Other 5% Kg 531.219 3205.00 Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes. 5% Kg 531.22 32.06 Other colouring matter; preparations as specified in Note 3 to this Chapter, other than those of heading No. 32.03, 32.04 or 3205.00; inorganic products of a kind used as luminophores, whether or not chemically defined. 3206.10 Pigments and preparations based on titanium dioxide: 3206.11 Containing 80% or more by weight of titanium dioxide calculated on the dry weight 5% Kg 533.111 3206.19 Other 5% Kg 533.119 3206.20 Pigments and preparations based on chromium compounds 5% Kg 533.12 3206.30 Pigments and preparations based on cadium compounds 5% Kg 533.13 3206.40 Other colouring matter and other preparations: 3206.41 Ultramarine and preparations based thereon 5% Kg 533.14 3206.42 Lithopone and other pigments and preparations based on zinc sulphite 5% Kg 533.15 239 LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 3206.43 Pigments and preparations based on hexacyanoferrates (ferrocyanides and ferricyanides) 5% Kg 533.16 3206.49 Other 5% Kg 533.17 3206.50 Inorganic products of a kind used as liminophores 5% Kg 533.18 32.07 Prepared pigments, prepared opacifier and prepared colours, vitrifiable enamels and glazes, engobes (slips), liquid lustres and similar preparations, of a kind used in the ceramic enamelling or glass industry; glass frit and other glass, in the form of powder, granules or flakes. 3207.10 Prepared pigments, prepared opacifiers, prepared colours and similar preparations 5% Kg 533.511 3207.20 Vitrifiable enamels and glazes, engobes (slips) and similar preparations 5% Kg 533.512 3207.30 Liquid lustres and similar preparartions 5% Kg 533.513 3207.40 Glass frit and other glass, in the form of powder, granules or flakes 5% Kg 533.514 32.08 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non- aqueous medium; solutions as defined in Note 4 to this Chapter . 240 LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 3208.10 Based on polyesters: 3208.101 Automotive paints 15% Kg and litre 533.4211 3208.102 Marine plants 15% Kg and litre 533.4212 3208.103 Enamels 15% Kg and litre 533.4213 3208.104 Other paints 15% Kg and litre 533.4214 3208.105 Marine varnishes (including lacquers 15% Kg and litre 533.4215 3208.106 Other varnishes (including lacquers) 15% Kg and litre 533.4216 3208.109 Other 15% Kg and litre 533.4219 3208.20 Based on acrylic or vinyl polymers: 3208.201 Automotive paints 15% Kg and litre 533.4221 3208.202 Marine paints 15% Kg and litre 533.4222 3208.203 Enamels 15% Kg and litre 533.4223 3208.204 Other paints 15% Kg and litre 533.4224 3208.205 Marine varnishes (including lacquers) 15% Kg and litre 533.4225 3208.206 Other varnishes (including 15% Kg and litre 533.4226 lacquers) 15% Kg and litre 533.4229 3208.209 Other 3208.90 Other: 15% Kg and litre 533.4291 3208.901 Automotive paints 15% Kg and litre 533.4292 3208.902 Marine paints 15% Kg and litre 533.4293 3208.903 Enamels 15% Kg and litre 533.4294 3208.904 Other paints 3208.905 Marine varnishes (including 15% Kg and litre 533.4295 lacquers) 15% Kg and litre 533.4296 3208.906 Other varnishes (including lacquers 15% Kg and litre 533.4299 3208.909 Other 32.09 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium 241 LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF UNIT(S) SITC NO DUTY REV 3 3209.10 Based on acrylic or vinyl polymers: 3209.101 Paints 15% Kg and litre 533.411 3209.102 Enamels 15% Kg and litre 533.412 3209.103 Varnishes (including lacquers) 15% Kg and litre 533.413 3209.90 Other: 3209.901 Paints 15% Kg and litre 533.414 3209.902 Enamels 15% Kg and litre 533.415 3209.903 Varnishes (including lacquers) 15% Kg and litre 533.419 32.10 Other paints and varnishes (including enamels, lacquers and distempers) ; prepared water pigments of kind used for finishing leather. 3210.001 Water-thinned paints (emulsion paint or dispersion paints) 15% Kg and litre 533.431 3210.002 Distempers, dry 15% Kg and litre 533.432 3210.003 Enamels 15% Kg and litre 533.433 3210.004 Other paints 15% Kg and litre 533.434 3210.005 Marine varnishing (including lacquers) 15% Kg and litre 533.435 3210.006 Other varnishes (including lacquers) 15% Kg and litre 533.436 3210.007 Prepared water pigments of a kind used for finishing leather. 5% Kg and litre 533.437 3211.00 Prepared driers. 5% Kg and litre 533.53 32.12 Pigments (including metallic powders and flakes) dispersed in non-acqueous media, in liquid or paste form, of a kind used in the manufacture of paint (including emanels); stamping foils; dyes and other colouring matter put u in forms or packings for retail sale. 242 LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF UNIT(S) SITC NO DUTY REV 3 3212.10 Stamping foils 5% Kg 533.441 3212.90 Other: 3212.901 Laundry blue 5% Kg 533.442 3212.902 Dyes and other colouring matter put up in forms or packings for retail sale 5% Kg 533.443 3212.909 Other 5% Kg 533.449 32.13 Artists’ students’ or signboard painters’ colours, and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings. 3213.10 Colour in sets 5% Kg 533.521 3213.90 Other 5% Kg 533.529 32.14 Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics; painters’ fillings; non- refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like. 3214.10 Glaizers’ putty, grafting putty, resin cements, caulking compounds and other mastics; painters’ fillings: 3214.101 Mastics 5% Kg 533.541 3214.102 Painters’ fillings 15% Kg 533.542 3214.103 Glaziers’ linseed oil putty 15% Kg 533.543 3214.104 Other glaziers’ putty 15% Kg 533.544 3214.105 Grafting putty (motor body filler) 15% Kg 533.545 243 LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF UNIT(S) SITC NO DUTY REV 3 3214.109 Other 5% Kg 533.546 3214.90 Other 5% Kg 533.549 32.15 Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid. 3215.10 Printing ink: 3215.11 Black 15% Kg 533.21 3215.19 Other 15% Kg 533.29 3215.90 Other: 3215.901 Writing or drawing ink 15% Kg 895.911 3215.909 Other 10% Kg 895.919 244 LAWS OF GUYANA Customs cap. 82:01 CHAPTER 33 ESSENTIAL OILS AND RESINOIDS; PERFUMERY, COSMETIC OR TOILET PREPARATIONS Notes

1 — This Chapter does not cover

1. This Chapter does not cover: (a) Natural oleoresins or vegetable extract of heading No. 13.01 or 13.02; (b) Soap or other products of heading No. 34.01; or (c) Gum, wood or sulphate turpentine or other products of heading No. 38.05.

2 — The expression “odoriferous substances” in heading no. 33.02 refers only to the substances

2. The expression “odoriferous substances” in heading no. 33.02 refers only to the substances of heading No. 33.01, to odoriferous constituents isolated from those substances or to synthetics aromatics.

3 — Headings Nos. 33.03 to 33.07 apply, inter alia, to products, whether or not mixed (other

3. Headings Nos. 33.03 to 33.07 apply, inter alia, to products, whether or not mixed (other than aqueous distillates and aqueous solutions of essentials oils) suitable for use as goods of these heading and put up in packings of a kind sold by retail for such use.

4 — The expressions “perfumery, cosmetic or toilet preparations” in heading No. 33.07

4. The expressions “perfumery, cosmetic or toilet preparations” in heading No. 33.07 applies, inter alia, to the following products: scented sachets; odoriferous preparations which operate by burning; perfumery papers and papers impregnated or coated with cosmetic; contact lens or artificial eye solutions; wadding, felt and nonwovens, impregnated, coated or covered with perfume or cosmetics; animal toilet preparations. 245 LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF UNIT(S) SITC NO DUTY REV 3 33.01 Essentials oils (terpeneless or not), including concretes and absolutes; resoinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essentials oils; aqueous distillates and aqueous solutions of essential oils. 3301.10 Essential oils of citrus fruit: 3301.11 Of bergamot 5% Kg 551.311 3301.12 Of orange 15% Kg 551.312 3301.13 Of lemon 5% Kg 551.313 3301.14 Of lime 15% Kg 551.314 3301.19 Other; 3301.191 Of grapefruit 15% Kg 551.315 3301.199 Other 5% Kg 551.319 3301.20 Essential oils other than those of citrus fruit: 3301.21 Of geranium 5% Kg 551.321 3301.22 Of jasmin 5% Kg 551.322 3301.23 Of lavender or of lavandin 5% Kg 551.323 3301.24 Of peppermint (Mentha piperita) 5% Kg 551.324 3301.25 Of other mints 5% Kg 551.325 3301.26 Of vitiver 5% Kg 551.326 3301.29 Other: 3301.291 Of bay 15% Kg 551.327 3301.292 Of clove 15% Kg 551.328 3301.293 Of ginger 5% Kg 551.3291 3301.294 Of nutmeg 15% Kg 551.3292 3301.295 Of patchouli 15% Kg 551.3293 3301.296 Of pimento 5% Kg 551.3294 3301.299 Other 5% Kg 551.3299 246 LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 3301.30 Resinoids 5% Kg 551.33 3301.90 Other: 3301.901 Aqueous distillates and aqueous solutions of essentials oils 5% Kg 551.351 3301.909 Other 5% Kg 551.359 33.02 Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basic of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of kind used for the manufacture of beverages. 3302.10 Of a kind used in the food or drink industries: 3302.101 Mixtures of two or more of bay, clove, ginger, grapefruit, lemon, lime, nutmeg, orange, patchouli and pimento oils. 15% Kg 551.411 3302.102 Preparations based on odoriferous substances, of a kind used in the manufacture of beverages 5% Kg 551.412 3302.109 Other 5% Kg 551.419 3302.90 Other 5% Kg 551.49 33.03 Perfumes and toilet waters. 3303.001 Bay rum 20% Kg 553.11 3303.009 Other 20% Kg 553.19 247 LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 33.04 Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations. 3304.10 Lip make-up preparations 20% Kg 553.21 3304.20 Eye-makeup preparations 20% Kg 553.22 3304.30 Manicure or pedicure preparations 20% Kg 553.23 3304.90 Other: 3304.91 Powders, whether or not 20% Kg 533.24 compressed 3304.99 Other: 20% Kg 553.25 3304.991 Sunscreen or sun tan preparations 20% Kg 553.29 3304.999 Other 33.05 Preparations for use on the hair. 3305.10 Shampoos 20% Kg 553.31 3305.20 Preparations for permanent waving or straightening 20% Kg 553.32 Hair lacquers 20% Kg 553.33 Other 20% Kg 553.39 33.06 Preparations for oral at dental hygine, including fixative paste and powders; yarn used to clean between the teeth (dental floss), in individual retail packages. 3306.10 Dentifrices: 20% Kg 553.41 3306.101 Toothpastes 20% Kg 553.42 3306.109 Other 3306.20 Yarn used to clean between the teeth 20% Kg 553.43 (dental floss) 248 LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 3306.90 Other 20% Kg 553.49 33.07 Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included, prepared room deodorizers, whether or not perfumedor having disinfectant properties. 3307.10 Pre-shaved, shaving or after-shaving preparations 20% Kg 553.51 3307.20 Personal deodarants and anti- perspirants 20% Kg 553.52 3307.30 Perfumed bath salts and other bath preparations 20% Kg 553.53 3307.40 Preparations for perfuming or deodorizing rooms, including odoriferous preparations used during religious rites: 3307.41 “Agarbatti” and other odoriferous preparations which operate by burning 20% Kg 553.541 3307.49 Other 20% Kg 553.549 3307.90 Other 20% Kg 553.59 249 LAWS OF GUYANA Customs cap. 82:01 CHAPTER 34 SOAP, ORGANIC SURFACE-ACTIVE AGENTS, WASHING PREPARATIONS, LUBRICATIONG PREPARATIONS, ARTIFICIAL WAXES, PREPARED WAXES, POLISHING OR SCOURING PREPARATIONS, CANDLES AND SIMILAR ARTICLES, MODELLING PASTES, “DENTAL WAXES” AND DENTAL PREPARATIONS WITH A BASIS OF PLASTER Notes

1 — This Chapter does not cover

1. This Chapter does not cover: (a) Edibles mixtures or preparations of animal or vegetable fats or oils of a kind used as mould release preparations (heading No. 15.17); (b) Separate chemically defined compounds; or (c) Shampoos, dentifrices, shaving creams and foams, or bath preparations, containing soap or other organic surface-active agents (heading No. 33.05, 33.06 or 33.07).

2 — For the purpose of heading No. 34.01, the expression ‘soap” applies only to soap soluble in

2. For the purpose of heading No. 34.01, the expression ‘soap” applies only to soap soluble in water. Soap and the other products of heading No. 34.01 may contain added substances (for example, disinfectants, abrasive powders, fillers or medicaments). Products containing abrasive powders remain classified in heading No. 34.01 only if the form of bars, cakes of moulded pieces or shapes. In other form they are to be classifies in heading No. 34.05 as “scouring powders and similar preparations”.

3 — For the purposes of heading No. 34.02, “organic surface-active agents” are products

3. For the purposes of heading No. 34.02, “organic surface-active agents” are products which when mixed with water at a concentration of 0.5% at 200C and left to stand for one hour at the same temperature: (b) reduce the surface tension water to 4.5x10-2 N/m (45 dyne/cm) or less.

4 — In heading No. 34.03 the expression “petroleum oils and oils obtained from bituminous

4. In heading No. 34.03 the expression “petroleum oils and oils obtained from bituminous minerals” applies to the products defined in Note 2 to Chapter 27.

5 — In heading No. 34.04, subject to the exclusions provided below, the expression “artificial

5. In heading No. 34.04, subject to the exclusions provided below, the expression “artificial waxes and prepared waxes” applies only to : 250 LAWS OF GUYANA Customs cap. 82:01 (A) Chemically produced organic products of a waxy character, whether or not water- soluble; (B) Products obtained by mixing different waxes; (C) Products of a waxy character with a basis of one or more waxes and containing fats, resins, minerals substances or other materials. The heading does not apply to : (a) Products of heading No. 15.16, 34.02 or 38.23, even if heaving a waxy character; (b) Unmixed animal waxes or unmixed vegetable waxes, whether or not coloured, of heading No. 15.21; (c) Mineral waxes or similar products of heading No. 27.12, whether or not intermixed or merely coloured; or (d) Waxes mixed with, dispersed in or dissolved in a liquid medium (heading Nos. 34.05, (heading Nos. 34.05, 38.09, etc.) 251 LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 34.01 Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; paper; wadding, felt and non- wovens, impregnated, coated or covered with soap or detegent. 3401.10 Soap and organic surface-active products and preparations, in the form of bars, cakes, moulded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: 3401.11 For toilet use (including medicated products): 3401.111 Medicated soap 20% Kg 554.111 3401.112 Other, in the form of bars, cakes moulded pieces or shapes 20% Kg 554.112 3401.119 Other 20% Kg 554.119 3401.19 Other: 3401.191 In the form of bars, cakes, moulded pieces or shapes, for laundry and other household uses 20% Kg 554.151 3401.199 Other 20% Kg 554.159 3401.20 Soap in other forms: 3401.201 Industrial soaps 5% Kg 554.191 3401.209 Other 20% Kg 554.199 252 LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 34.02 Organic surface-active agents (other than soap); surface-active preparations, washings preparations (including auxiliary washing preparations) and cleaning preparations whether or not containing soap, other than those of heading No. 34.01. 3402.10 Organic surface-active agents, whether or not put up for retail sale: 3402.10 Organic surface-active agents, whether or not put up for retail sale: 3402.11 Anionic: 20% Kg 554.211 3402.111 Put up for retail sale 5% Kg 554.212 3402.119 Other 3402.12 Cationic: 20% Kg 554.213 3402.121 Put up for retail sale 5% Kg 554.214 3402.129 Other 3402.13 Non-ionic: 20% Kg 554.215 3402.131 Put up for retail sale 5% Kg 554.216 3402.139 Other 3402.19 Other: 20% Kg 554.217 3402.191 Put up for retail sale 5% Kg 554.219 3402.199 Other 3402.20 Preparations put up for retail sale: 20% Kg 554.221 3402.201 Dish washing liquids 20% Kg 554.222 3402.202 Other liquid detergents 20% Kg 554.223 3402.203 Liquid bleaches 20% Kg 554.224 3402.204 Other bleaches 20% Kg 554.225 3402.205 Other 20% Kg 554.229 3402.209 Other: 3402.90 Liquid detergents 20% Kg 554.231 3402.901 Other detergents 20% Kg 554.232 3402.902 Other 20% Kg 554.239 3402.909 253 LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 34.03 Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti- corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminuous minerals. 3403.10 Containing petroleum oils or oils obtained from bitumuminous minerals: 3403.11 Preparations for the treatment of textile materials, leather, furskins or other materials 5% Kg 597.71 3403.19 Other 5% Kg 597.72 3402.90 Other: 3403.91 Preparations for the treatment of textile materials, leather, furskins or other materials 5% Kg 597.73 3403.99 Other 5% Kg 597.74 34.04 Artificial waxes and prepared waxes. 3404.10 Of chemically modified lignite 5% Kg 598.31 3403.20 Of polyethene glycol 5% Kg 598.35 3403.90 Other 5% Kg 598.39 254 LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 34.05 Polished and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations0, excluding waxes of heading No., 34.04. 3405.10 Polishes, creams and similar preparations for footwear or leather 20% Kg 554.31 3405.20 Polishes, creams and similar preparations for the maintenance of wooden furniture, floors or other woodwork 20% Kg 554.32 3405.30 Polishes and similar preparations for coachwork, other than metal polishes 20% Kg 554.33 3405.40 Scouring pastes and powders and other scouring preparations 20% Kg 554.34 3405.90 Other: 3405.901 Metal polishes 20% Kg 554.352 3405.909 Other 20% Kg 554.359 34.06 Candles, tapers and the like. 3406.001 Candles, of tallow 20% Kg 899.311 3406.002 Decorative candles of paraffin wax 20% Kg 899.312 3406.003 Other candles of paraffin wax 20% Kg 899.313 3406.004 Other candles 20% Kg 899.314 3406.009 Other 20% Kg 899.319 255 LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 34.07 Modeling pastes, including those put up for children,s amusement; preparations known as “dental wax” or as “dental impression compounds”, put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use of dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate). 3407.001 Modeling pastes 5% Kg 598.951 3407.009 Other 5% Kg 598.959 256 LAWS OF GUYANA Customs cap. 82:01 CHAPTER 35 ALBUMINOIDAL SUBSTANCES; MODIFIED; MODIFIED STARCHES; GLUES; ENZYMES Notes

1 — This Chapter does not cover

1. This Chapter does not cover: (a) Yeasts (heading No. 21.02); (b) Blood fractions (other than blood albumin not prepared for therapeutic or prophylactic uses), (c) Enzymatic preparations for pre-tanning (heading No. 32.03); (d) Enzymatic soaking or washing preparations or other products of Chapter 34; (e) Hardened proteins (heading No. 39.13); or (f) Gelatin products of the printing industry (Chapter 49).

2 — For the purposes of heading No. 35.05, the term “dextrims” means starch degradation

2. For the purposes of heading No. 35.05, the term “dextrims” means starch degradation products with a reducing sugar content, expressed as dextrose on the dry, substance, not exceeding 10%. Such products with a reducing sugar content exceeding 10% fall in heading No. 17.02. 257 LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 35.01 Casein, caseinates and other casein derivatives; casein glues. 3501.10 Casein 5% Kg 592.21 3501.90 Other: 3501.901 Caseinn glues 15% Kg 592.221 3501.909 Other 5% Kg 592.229 35.02 Albumins, (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter), albuminates and other albumin derivatives. 3502.10 Egg albumin: 3502.11 Dried 5% Kg 025.31 3502.19 Other 5% Kg 025.39 3502.20 Milk albumin, including concentrates of two or more whey 5% Kg 592.231 proteins 5% Kg 592.239 3502.90 Other 3503.00 Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface- worked or coloured) and gelatin derivatives; isinglass; other glues of animal origin casein glues of heading No. 35.01. 5% Kg 592.24 3504.00 Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specifies or included; hide power, whether or not chromed. 5% Kg 592.25 258 LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 35.05 Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches. 3505.10 Dextrins and other modified 5% Kg 592.26 starches. 5% Kg 592.27 3505.20 Glues 35.06 Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, not exceeding a net weight of 1 kg 3506.10 Products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a 15% Kg 592.291 net weight of 1 kg 3506.90 Other: 3506.91 Adhesives based on rubber of 15% Kg 592.292 plastics (including artificial resins) 15% Kg 592.299 3506.99 Other 35.07 Enzymes; prepared enzymes not elsewhere specified or included. 5% Kg 516.911 3507.10 Rennet and concentrates thereof 3507.90 Other: 5% Kg 516.912 3507.901 Ezymes 3507.902 Prepared enzymes not elsewhere specified or included, for 5% Kg 516.913 tenderizing meat 5% Kg 516.919 3507.909 Other. 259 LAWS OF GUYANA Customs cap. 82:01 CHAPTER 36 EXPLOSIVES; PYROTECHNIC PRODUCTS; MATCHES; PYROPHORIC ALLOYS; CERTAIN COMBUSTIBLE PREPARATIONS Notes

1 — This Chapter does not cover separate chemically defined compounds than those described in

1. This Chapter does not cover separate chemically defined compounds than those described in Note 2 (a) or below (b) below.

2 — The expression “articles of combustible materials” in heading No. 36.06 applies only to

2. The expression “articles of combustible materials” in heading No. 36.06 applies only to: (a) Metaldehyde, hexamethylenetetramine and similar substances, put up in forms (for example, tablets, sticks or similar forms) or use as fuels; fuels with a basis of alcohol, and similar prepared fuels, in solid or semi-solid form; (b) Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300cm3; and (c) Resin torches, firelighters and the like. 260 LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 3601.00 Propellent powders. 5% Kg 593.11 3602.00 Prepared explosives, other than propellent powders. 5% Kg 593.12 3603.00 Safety fuses; donating fusing; percussion or detonation caps; igniters; electers; electric donators. 36.04 Fireworks, signaling flares, rain rockets, fog signals and other pyrotechnic articles. 3604.10 Fireworks 5% Kg 593.2 3604.90 Other: 3604.901 Rain rockets 20% Kg 593.31 3604.902 Warning and distress signals Free Kg 593.331 3604.909 Other Free Kg 593.332 Kg 593.339 36.05 Matches, other than pyrotechnic articles of heading No. 36.04. 3506.001 In containers of 30 matches or less 20% Kg and 899.321 hundred containers 3605.002 In containers of not more than 60 matches but more than 30 matches 20% Kg and 899.322 3605.003 hundred In containers of not more than 70 containers matches but more than 60 matches 20% Kg and 899.323 thousand matches 261 LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 3605.004 In containers of more than 70 matches 20% Kg and thousand 36.06 Ferrro-cerium and other pyrophoric matches 899.324 alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter. 3606.10 Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300cm3 5% Kg 899.34 3606.90 Other 5% Kg 899.39 LAWS OF GUYANA Customs Cap. 82:01 CHAPTER 37 PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODS NOTES

1 — This Chapter does not cover waste or scrap

1. This Chapter does not cover waste or scrap.

2 — In this Chapter the word “photographic” relates to the process by which images

2. In this Chapter the word “photographic” relates to the process by which images are formed, directly or indirectly, by the action of light or other forms of radiation on photosensitive surfaces. LAWS OF GUYANA Customs Cap. 82:01 HEADING RATE OF SITC DESCRIPTION OF GOODS UNIT (S) NO DUTY REV 3 37.01 Photographic plates and film in the flat, sensitized, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitized, unexposed, whether or not in packs. 3701.10 For X-ray 5% kg 882.21 3701.20 Instant print film 5% kg 882.22 3701.30 Other plates and film, with any side exceeding 255mm 5% kg 882.23 3701.90 Other 3701.91 o For colour photography (polychrome) 5% kg 882.24 3701.99 o Other 5% kg 882.29 37.02 Photographic films in rolls, sensitized, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitized, unexposed. 3702.10 For X-ray 5% kg 882.31 3702.20 Instant print film 20% kg 882.32 3702.30 Other film, without perforations, of a width not exceeding 105mm: 3702.31 o For colour photography (polychrome) 20% kg 882.33 3702.32 o Other, with silver halide emulsion 20% kg 882.34 3702.39 o Other 20% kg 882.35 3702.40 Other film, without perforations, of a width exceeding 105mm: 3702.41 o Of a width exceeding 610mm and of a length exceeding 200m, for colour photography (polychrome) 20% kg 882.36 o LAWS OF GUYANA Customs Cap. 82:01 SITC HEAEDING RATE OF DESCRIPTION OF GOODS UNIT (S) REV NO GOODS 3 3702.95 Of a width exceeding 35 mm 20% kg 882.3994 37.03 Photographic paper, paperboard and textiles, sensitized, unexposed. 3703.10 o In rolls, of a width exceeding 5% kg 882.41 3703.20 610mm o Other, for colour photography 5% kg 882.42 3703.90 (polychrome) 5% kg 882.49 o Other 37.04 Photographic plates, film, paper, paperboard and textiles, exposed but 5% kg 882.50 not developed. 37.05 Photographic plates and film, exposed and developed, other than cinematographic film. 3705.10 5% Kg 882.61 3705.20 o For offset reproduction 5% Kg 882.62 3705.90 o Microfilms 5% Kg 882.69 Other 37.06 Cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track. 3706.10 10% kg and meter 883.10 3706.90 Of a width of 35mm or more 10% kg and meter 883.90 Other 37.07 Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use. 3707.10 5% Kg 882.11 3707.90 Sensitising emulsions 5% kg 882.19 Other LAWS OF GUYANA Customs Cap. 82:01 UNIT SITC HEADING DESCRIPTION OF GOODS RATE OF DUTY (S) REV 3 NO 37. 07 Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use. 3707.10 Sensitising emulsions 5% kg 882.11 3707.90 Other 5% kg 882.19 LAWS OF GUYANA Customs Cap. 82:01 CHAPTER 38 MISCELLANEOUS CHEMICAL PRODUCTS Notes

1 — This Chapter does not cover

1. This Chapter does not cover: (a) Separate chemically defined elements or compounds with the exception of the following: (1) Artificial graphite (heading No. 38.01); (2) Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant growth regulators, disinfectants and similar products, put up as described in heading No. 38.08; (3) Products put up as charges for fire-extinguishers or put up in fire- extinguishing grenades (heading No. 3813.00); (4) Products specified in Note 2(a) or 2(c) below. (b) Mixtures of chemicals with foodstuff or other substances with nutritive value, of a kind used in the preparation of human foodstuffs (generally heading No. 21.06). (c) Medicaments (heading No. 30.03 or 30.04) (d) Spent catalysts of a kind used for the extraction of base metals or for the manufacture of chemical compounds of base metals (heading No. 26.20), spent catalyst of a kind used principally for the recovery of precious metals (heading No. 71.12) or catalysts consisting of metals or metal alloy in the form of, for example, finely divided powder or woven guaze (Section XIV or XV).

2 — Heading No. 38.24 includes the following goods, which are not to be classified in

2. Heading No. 38.24 includes the following goods, which are not to be classified in any other heading of the Nomenclature: LAWS OF GUYANA Customs Cap. 82:01 (a) Cultured crystals (other than optical elements) weighing not less than 2.5g each, of magnesium oxide or of the halides of the alkali or alkaline-earth metals; (b) Fusel oil; Dippel’s oil; (c) Ink removers put up in packing for retail sale; (d) Stencil correctors and other correcting fluids put up in packings for retail sale; and (e) Ceramic firing testers, fusible (for example, Seger cones). LAWS OF GUYANA Customs Cap. 82:01 SITC HEAEDING RATE OF DESCRIPTION OF GOODS UNIT (S) REV NO GOODS 3 38.01 Artificial graphite; colloidal or semi- colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures. 3801.10 Artificial graphite 5% kg 598.611 3801.20 Colloidal or semi-colloidal graphite 5% kg 598.612 3801.30 Carbonaceous pastes for electrodes and Similar pastes for furnace lining 5% kg 598.613 3801.90 Other 5% kg 598.619 38.02 Activated carbon; activated natural mineral products; animal black, including spent animal black. 3802.10 Activated carbon 5% kg 598.64 3802.90 Other 5% kg 598.65 3803.00 Tall oil, whether or not refined. 5% kg and litre 598.11 3804.00 Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading No. 3803.00 5% kg 598.12 LAWS OF GUYANA Customs Cap. 82:01 SITC HEADING RATE OF DESCRIPTION OF GOODS UNIT (S) REV NO GOODS 3 38.05 Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para-cymene; pine oil containing alpha-terpineol as the main constituent. 3805.10 Gum, wood or sulphate turpentine oils 5% kg and litre 598.131 3805.20 Pine oil 5% kg and litre 598.132 3805.90 Other 5% kg and litre 598.139 38.06 Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums. 3806.10 Posin and resin acids 5% kg 598.141 3806.20 Salts of rosin, of resin acids or of derivatives of rosin or resin acids, other than salts of rosin adducts 5% kg 598.142 3806.30 Easter gums 5% kg 598.143 3806.90 Other 5% kg 598.149 3807.00 Wood tar, wood tar oils; wood creosote; wood naphata; vegetable pitch; brewers’ pitch and similar preparations based on rosin, resin acids or on vegetable pitch. 5% kg 598.18 LAWS OF GUYANA Customs Cap. 82:01 SITC HEADING RATE OF DESCRIPTION OF GOODS UNIT (S) REV NO GOODS 3 38.08 Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-paper). 3808.10 Insecticides: 3808.101 For the use in agriculture as approved by the competent authority, whether or not in retail packages Free kg 591.11 3808.102 Mosquito coils 20% kg 591.12 3808.103 Other, put up in forms or packings for retail sale or as preparations or articles 20% kg 591.13 3808.109 Other 5% kg 591.19 3808.20 Fungicides Free kg 591.2 3808.30 Herbicides, anti-sprouting products and plant-growth regulators: 3808.301 Herbicides Free kg 591.31 3808.302 Anti-sprouting products Free kg 591.32 3808.303 Plant growth regulators Free kg 591.33 3808.40 Disinfectants: 3808.401 Put up in forms or packings for retail sale or as preparations or articles 20% kg 591.411 3808.409 Other 5% kg 591.419 3808.90 Other: 3808.901 Rodenticides, put up in forms or packings for retail sale or as preparations or articles 20% kg 591.491 3808.902 Other rodenticides 5% kg 591.492 LAWS OF GUYANA Customs Cap. 82:01 SITC HEADING RATE OF DESCRIPTION OF GOODS UNIT (S) REV NO GOODS 3 3808.903 Other, put up in forms or packings for retail sale or as preparations or articles 20% kg 591.493 3808.909 Other 5% kg 591.499 38.09 Fishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressing and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included. 3809.10 With a basis of amylaceous substances 3809.90 Other: 3809.91 Of a kind used in the textile or like industries 5% kg 598.911 3809.92 Of a kind used in the paper or like industries 5% kg 598.912 3809.93 Of a kind used in the leather or like industries 5% kg 598.913 38.10 Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for solde ring, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods. LAWS OF GUYANA Customs Cap. 82:01 SITC HEADING RATE OF DESCRIPTION OF GOODS UNIT (S) REV NO GOODS 3 3810.10 Pickling preparations for metal surfaces; soldering, brazing or welding powders and pastes consisting of metal and other materials 5% kg 598.961 3810.90 Other 5% kg 598.969 38.11 Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purpose as mineral oils. 3811.10 Anti-knock preparations: 3811.11 Based on lead compounds 5% kg 597.211 3811.19 Other 5% kg 597.219 3811.20 Additives for lubricating oils: 3811.21 Containing petroleum oils or oils obtained from bituminous minerals 5% kg 597.251 3811.29 Other 5% kg 597.259 3811.90 Other 5% kg 597.29 38.12 Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising preparations and other compound stabilizers for rubber or plastics. 3812.10 Prepared rubber accelerators 5% Kg 598.63 3812.20 Compound plasticisers for rubber or plastics 5% kg 598.931 LAWS OF GUYANA Customs Cap. 82:01 SITC HEADING RATE OF DESCRIPTION OF GOODS UNIT (S) REV NO GOODS 3 3812.30 Anti-oxidising preparations and other compounds stabilizers for rubber or plastics 5% kg 598.932 3813.00 Preparations and charges for fire extinguishers; charged fire-extinguishing grenades. Free kg 598.94 38.14 Organic composite solvents and thinners not elsewhere specified or included; prepared paint or varnish removers. 3814.001 Thinners 15% kg 533.551 3814.009 Other 5% kg 533.559 38.15 Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included. 3815.10 Supported catalysts: 3815.11 With nickel or nickel compounds as the active substance 5% kg 598.81 3815.12 With precious metal or precious metal compounds as the active substance 5% kg 598.83 3815.19 Other 5% kg 598.85 3815.90 Other 5% kg 598.89 38.16 Refractory cements, mortars, concretes and similar compositions, other than products of heading No. 38.01. LAWS OF GUYANA Customs Cap. 82:01 SITC HEADING UNIT DESCRIPTION OF GOODS RATE OF GOODS REV NO (S) 3 3816.001 Mortars 5% kg 3816.009 Other 5% kg 38.17 Mixed alkylbezenes and mixed alkylnaphalenes, other than those of heading No. 27.07 or 29.02. 3817.10 Mixed alkyl benzenes 5% kg 3817.20 Mixed alkylnaphthalenes 5% kg 3818.00 Chemicals elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds do[ed for use in electronics. 5% kg 3819.00 Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals. 15% kg 38.20 Anti-freezing preparations and prepared de-icing fluids. 3820.001 Anti-freezing preparations 15% kg 3820.002 Prepared de-icing fluids 5% kg 3821.00 Prepared culture media for development of micro-organisms 5% kg LAWS OF GUYANA Customs Cap. 82:01 SITC HEADING RATE OF DESCRIPTION OF GOODS UNIT (S) REV NO GOODS 3 3822.00 Diagnostic or laboratory reagents on a backing and prepared diagnostic or laboratory reagents whether or not on a backing, other than those of heading No. 30.02 or 30.06. 5% kg 598.69 38.23 Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols. 3823.10 Industrial monocarboxylic fatty acids; acid oils from refining: 3823.11 Stearic acid 5% kg 431.311 3823.12 Oleic acid 5% kg 431.312 3823.13 Tall oil fatty acids 5% kg 431.313 3823.19 Other 5% kg 431.319 3823.70 Industrial fatty alcohols 5% kg 512.17 38.24 Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; residual products of the chemical or allied industries, not elsewhere specified or included. 3824.10 Prepared binders for foundry moulds or cores 5% kg 598.991 3824.20 Naphthenic acids, their water-insoluble salts and their esters 5% kg 598.992 3824.30 Non-agglomerated metal carbides mixed together or with metallic binders 5% kg 598.993 LAWS OF GUYANA Customs Cap. 82:01 SITC HEADING RATE OF DESCRIPTION OF GOODS UNIT (S) REV NO GOODS 3 3824.40 Prepared additives for cements, mortars or concretes 5% kg 598.97 3824.50 Non-refractory mortars and concretes 5% kg 598.98 3824.60 Sorbitol other than that of sub-heading No. 2905.44 5% kg 598.994 3824.70 Mixtures containing perhalogenated derivatives of acyclic hydrocarbons containing two or more different halogens: 3824.71 Containing acyclic hydrocarbons perhalogenated only with fluorine and chlorine 5% kg 598.995 3824.79 Other 5% kg 598.996 3824.90 Other 5% kg 598.999 LAWS OF GUYANA Customs Cap. 82:01 SECTION VII PLASTIC AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF Notes

1 — Goods put up in sets consisting of two or more separate constituents, some or all

1. Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are: (a) having regard to the manner in which they are put up, clearly identifiable as being to be used together without first being repacked (b) presented together; and (c) identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another.

2 — Except for goods of heading No. 39.18 or 39.19, plastic, rubber, and articles

2. Except for goods of heading No. 39.18 or 39.19, plastic, rubber, and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of goods, fall in Chapter 49. LAWS OF GUYANA Customs Cap. 82:01 CHAPTER 39 PLASTICS AND ARTICLES THEREOF Notes

1 — Throughout the Nomenclature the expression “plastics” means those materials of

1. Throughout the Nomenclature the expression “plastics” means those materials of headings Nos. 39.01 to 3914.00 which are or have been capable, either at the moment of polymerization or at some subsequent stage, of being formed under external influence (usually heat and pressure, if necessary with a solvent or plasticiser) by moulding, casting, extruding, rolling or other process into shapes which are retained on the removal of the external influence. Throughout the Nomenclature any reference to “plastics” also includes vulcanized fibre. The expression, however, does not apply to materials regarded as textile materials of Section XI.

2 — This Chapter does not cover

2. This Chapter does not cover: (a) Waxes of heading No. 27.12 or 34.04 (b) Separate chemically defined organic compounds (Chapter 29) (c) Heparin or its salts (heading No. 30.01); (d) Solutions (other than collodions) consisting of any of the products specified in headings Nos. 39.01 to 39.13 in volatile organic solvents when the weight of the solvent exceeds 50% of the weight of the solution (heading No. 32.08); stamping foils of heading No. 32.12; (e) Organic surface-active agents or preparations of heading No. 34.02; (f) Run gums or ester rums (heading No. 38.06); (g) Diagnostic or laboratory reagents on a backing of plastics (heading No. 38.22); (h) Synthetic rubber, as defined for the purpose of Chapter 40, or articles thereof; LAWS OF GUYANA Customs Cap. 82:01 (ij) Saddlery or harness (heading No. 4201.00) or trunks, suitcases, handbags or other containers of heading No. 42.02; (k) Plaits, wickerwork or other articles of Chapter 46; (l) Wall coverings of heading No. 48.14; (m) Goods of Section XI (textiles and textile articles); (n) Articles of Section XII (for example, footwear, headgear, umbrellas, sun umbrellas, walking sticks, whips, riding-crops or parts thereof); (o) Imitation jewellery of heading No. 71.17; (p) Articles of Section XVI (machines and mechanical or electrical appliances); (q) Parts of aircraft or vehicles of section XVII; (r) Articles of Chapter 90 (for example, optical elements, spectacle frames, drawing instruments); (s) Articles of Chapter 91 (for example, clock or watch cases) (t) Articles of Chapter 92 (for example, musical instruments or parts thereof); (u) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, illuminated signs, prefabricated buildings); (v) Articles of Chapter 95 (for example, toys, games, sports requisites); or (w) Articles of Chapter 96 (for example, brushes, buttons, slides fasteners, combs, mouthpieces or stems for smoking pipes, cigarette-holders or the like, parts of vacuum flasks or the like, pens, propelling pencils).

3 — Heading Nos. 39.01 to 39.11 apply only to goods of a kind produced by chemical

3. Heading Nos. 39.01 to 39.11 apply only to goods of a kind produced by chemical synthesis, falling in the following categories: (a) Liquid synthetic polyolefins of which less than 60% by volume distils at 300°C, after conversion to 1,013 millibars when a reduced-pressure distillation method is used (headings Nos. 39.01 and 39.02); LAWS OF GUYANA Customs Cap. 82:01 (b) Resins, not highly polymerized, of the coumarone-indene type (heading No. 39.11) (c) Other synthetic polymers with an average of at least 5 monomer units; (d) Silicones (heading No. 3910.00); (e) Resols (heading No. 39.09) and other prepolymers.

4 — The expression “copolymers” covers all polymers in which no single monomer

4. The expression “copolymers” covers all polymers in which no single monomer unit contributes 95% or more by weight to the total polymer content. For the purpose of this Chapter, except where the context otherwise requires, copolymers (including co-polycondensates, co-polyaddition products, block copolymers and graft copolymers) and polymer blends are to be classified in the heading covering polymers of that co monomer unit which predominates by weight over every single co monomer unit. For the purpose of this Note, constituent co monomer units of polymers falling in the same heading shall be taken together. If no single co monomer unit predominates, copolymers or polymer blends, as the case may be, are to be classified in the heading, which occurs last in numerical order among those, which equally merit consideration.

5 — Chemically modified polymers, that is those in which only appendages to the

5. Chemically modified polymers, that is those in which only appendages to the main polymer chain have been changed by chemical reaction, are to be classified in the heading appropriate to the unmodified polymer. This provision does not apply to graft copolymers.

6 — In heading Nos. 39.01 to 3914.00, the expression “primary forms” applies only

6. In heading Nos. 39.01 to 3914.00, the expression “primary forms” applies only to the following forms: (a) Liquids and pastes, including dispersion (emulsions and suspensions) and solutions; (b) Blocks or irregular shape, lumps, powders (including moulding powders), granules, flakes and similar bulk forms

7 — Heading No. 39.15 does not apply to waste, parings and scrap of a single

7. Heading No. 39.15 does not apply to waste, parings and scrap of a single thermoplastic material, transformed into primary forms (headings Nos. 39.01 to 3914.00).

8 — For the purpose of heading No. 39.17, the expression “tubes, pipes and hoses”

8. For the purpose of heading No. 39.17, the expression “tubes, pipes and hoses” means hollow products, whether semi-manufactures or finished products, of a LAWS OF GUYANA Customs Cap. 82:01 kind generally used for conveying, conducting or distributing gases or liquids (for example, ribbed garden hose, perforated tubes). This expression also includes sausage casings and other lay-flat tubing. However, except for the last-mentioned, those having an internal cross-section other than round, oval, rectangular (in which the length does not exceed 1.5 times the width) or in the shape of a regular polygon are not to be regarded as tubes, pipes and hoses but as profile shapes.

9 — For the purpose of heading No. 39.18, the expression “wall or ceiling coverings

9. For the purpose of heading No. 39.18, the expression “wall or ceiling coverings of plastics” applies to products in rolls, of a width not less than 45 cm, suitable for wall or ceiling decoration, consisting of plastics fixed permanently on a backing of any material other than paper, the layer of plastic (on the face side) being grained, embossed, coloured, design-printed or otherwise decorated.

10 — In heading Nos. 39.20 and 39.21, the expression “plates, sheets, film, foil and

10. In heading Nos. 39.20 and 39.21, the expression “plates, sheets, film, foil and strip” applies only to plates, sheets film, foil and strip (other than those of Chapter 54) and to blocks of regular geometric shape, whether or not printed or otherwise surface-worked, uncut or cut into rectangles (including squares) but not further worked (even if when so cut they become articles ready for use).

11 — Heading No. 39.25 applies only t the following articles, not being products

11. Heading No. 39.25 applies only t the following articles, not being products covered by any of the earlier headings of sub-Chapter II: (a) Reservoirs, tanks (including septic tanks), vats and similar containers, of a capacity exceeding 300 L; (b) Structural elements used, for example, in floors, walls or partitions, ceilings or roofs; (c) Gutters and fittings therefore; (d) Doors, windows and frames and thresholds for doors; (f) Balconies, balustrades, fencing, gates and similar barriers; (g) Large-scale shelving for assembly and permanent installation, for example, in shops, workshops, warehouses; (h) Ornamental architectural features, for example, fluting, cupolas, dovecotes; and (i) Fittings and mountings intended for permanent installation in or on doors, windows, staircases, walls or other parts of buildings, for example, knobs, LAWS OF GUYANA Customs Cap. 82:01 handles, hooks, brackets, tower rails, switch-plates ad other protective plates Subheading Note

1 — Within any one heading of this Chapter, polymers (including copolymers) and

1. Within any one heading of this Chapter, polymers (including copolymers) and chemically modified polymers are to be classified according to the following provisions: (a) Where there is a subheading named “other” in the same series: (1) The designation in a subheading of a polymer by the prefix “poly” (e.g, polyethylene and polyamide – 6,6) means that the constituent monomer unit or monomer units of the named polymer taken together must contribute 95% or more by weight of the total polymer content. (2) The copolymers named in subheadings Nos. 3901.30, 3903.20, 3903.30 and 3904.30 are to be classified in those subheadings, provided that the co monomer units of the named copolymers contribute 95% or more by weight of the total polymer content. (3) Chemically modified polymers are to be classified in the subheading named “Other”, provided that the chemically modified polymers are not more specifically covered by another subheading. (4) Polymers not meeting (1), (2) or (3) above, are to be classified in the subheading, among the remaining Subheadings in the series, covering polymers of that monomer unit which predominates by weight over every other single co monomer unit. For this purpose, constituent monomer units of polymers falling in the same subheading shall be taken together. Only the constituent co monomer units of the polymers in the series of subheadings under consideration are to be compared. (b) Where there is no subheading named “Other” in the series: (1) Polymers are to be classified in the subheading covering polymers of that monomer unit which predominates by weight over every other single comonomer unit. For this purpose, constituent monomer units of polymers falling in the same subheading shall be taken together. Only the constituent comonomer units of the polymers in the series under consideration are to be compared. (2) Chemically modified polymers are to be classified in the subheading appropriate to the unmodified polymer. Polymer blends are to be classified in the same subheading as polymers of the same monomer units in the same proportions. LAWS OF GUYANA Customs Cap. 82:01 SITC HEADING UNIT DESCRIPTION OF GOODS RATE OF GOODS REV NO (S) 3 I. PRIMARY FORMS 39.01 Polymers of ethylene, in primary forms. 3901.10 Polyethylene having a specific gravity of less than 0.94 5% kg 571.11 3901.20 Polyethylene having a specific gravity of 0.94 or more 5% kg 571.12 3901.30 Ethylene-vinyl acetate copolymers 5% kg 571.2 3901.90 o Other 5% kg 572.9 39.03 Polymers of propylene or of other olefins, in primary forms. 3902.10 o Polypropylene 5% kg 575.11 3902.20 o Polyisobutylene 5% kg 575.12 3902.30 o Propylene copolymers 5% kg 575.13 3902.90 o Other 5% kg 575.19 39.03 Polymers of styrene, in primary forms. 3903.10 3903.11 o Polystyrene: 5% kg 572.11 3903.19 o Expansible 5% kg 572.19 3903.20 o Other 5% kg 572.91 3903.30 o Styrene-acrylonitrile (SAN) copolymers 5% kg 572.92 3903.90 o Acrylonitrile-butadiene-styrene 5% kg 572.99 (ABS) copolymers 39.04 o Other Polymers of vinyl chloride or of other halogenated olefins, in primary forms. o LAWS OF GUYANA Customs Cap. 82:01 SITC HEADING RATE OF DESCRIPTION OF GOODS UNIT (S) REV NO GOODS 3 o 3904.10 o Polyvinyl chloride, not mixed with any other substance 5% kg 573.11 3904.20 o Other polyvinyl chloride: 3904.21 o Non-plasticised 5% kg 573.12 3904.22 o Plasticised 5% kg 573.13 3904.30 o Vinyl chloride-vinyl acetate copolymers 5% kg 573.91 3904.40 o Other vinyl chloride copolymers 5% kg 573.92 3904.50 o Vinylidene chloride polymers 5% kg 573.93 3904.60 o Floro-polymers: 3904.61 o Polytetrafluoroethylene 5% kg 573.941 3904.69 o Other 5% kg 573.949 3904.90 o Other 5% kg 573.99 39.05 Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms. 3905.10 o Polyvinyl acetate: 3905.12 o In aqueous dispersion 5% kg 575.911 3905.19 o Other 5% kg 575.912 3905.20 o Vinyl acetate copolymers: 3905.21 o In aqueous dispersion 5% kg 575.913 3905.29 o Other 5% kg 575.919 3905.30 o Polyvinyl alcohol, whether or not containing unhydrolysed acetate groups 5% kg 575.921 3905.90 o Other: 3905.91 o Copolymers 5% kg 575.922 3905.99 o Other 5% kg 575.929 Acrylic polymers in primary forms 3906.10 o Polymethyl methacrylate 5% kg 575.21 3906.90 o Other 5% kg 575.29 LAWS OF GUYANA Customs Cap. 82:01 SITC HEADING RATE OF DESCRIPTION OF GOODS UNIT (S) REV NO GOODS 3 39.07 Polycetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms. 3907.10 o Polyacetals 5% kg 574.11 3907.20 o Other polyethers 5% kg 574.19 3907.30 o Expoxide resins 5% kg 574.2 3907.40 o Polycarbonates 5% kg 574.31 3907.50 o Alkyd resins 5% kg 574.32 3907.60 o Polyethylene terephthalate 5% kg 574.33 3907.90 o Other polyesters: 3907.91 o Unsaturated 5% kg 574.34 3907.99 o Other 5% kg 574.39 39.08 Polyamides in primary forms. 3908.10 o Polyamide -6, -11, -12, -6,6, -6,9, -6,10 or –6,12 5% kg 575.31 3908.90 o Other 5% kg 575.39 39.09 Amino-resins, phenolic resins and polyurethanes, in primary forms. 3909.10 o Urea resins; thiourea resins 5% kg 575.41 3909.20 o Melamine resins 5% kg 575.42 3909.30 o Other amino-resins 5% kg 575.43 3909.40 o Phenolic resins 5% kg 575.44 3909.50 o Polyurethanes 5% kg 575.45 3910.00 Silicones in primary forms 5% kg 575.93 LAWS OF GUYANA Customs Cap. 82:01 HEADING RATE OF SITC REV DESCRIPTION OF GOODS UNIT (S) NO DUTY 3 39.11 Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included, in primary forms. 3911.10 o Petroleum resins, coumarone, indene or coumarone – indene resins and polyterpenes 5% kg 575.961 3911.90 o Other 5% kg 575.969 39.12 Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms. 3912.10 o Cellulose acetates: 3912.11 o Non-plasticised 5% kg 575.51 3912.12 o Plasticised 5% kg 575.52 3912.20 o Cellulose nitrates (including 5% kg 575.53 collodions) 3912.30 o Cellulose ethers: 5% kg 575.541 3912.31 o Carboxymethylcellulose and its salts 5% kg 575.549 3912.39 o Other 5% kg 575.59 3912.90 o Other 39.13 Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included, in primary forms. 5% kg 575.94 3913.10 o Alginic acid, its salts and esters 5% kg 575.95 3913.90 o Other LAWS OF GUYANA Customs Cap. 82:01 SITC HEADING RATE OF DESCRIPTION OF GOODS UNIT (S) REV NO GOODS 3 3914.00 Ion-exchangers based on polymers of heading Nos. 39.01 to 39.13, in primary forms. 5% kg 575.97 II. WASTE, PARINGS AND SCRAP; SEMI-MANUFACTURES; ARTICLES 39.15 Waste, parings and scrap, of plastic o 3915.10 o Of polymers of ethylene 5% kg 579.1 3915.20 o Of polymers of styrene 5% kg 579.2 3915.30 o Of polymers of vinyl chloride 5% kg 579.3 3915.90 o Of other plastics 5% kg 579.9 39.16 Monofilament of which any cross- sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastic. 3916.10 o Of polymers of ethylene 5% kg 583.1 3916.20 o Of polymers of vinyl chloride 5% kg 583.2 3916.90 o Of other plastics 5% kg 583.9 o 39.17 Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastic. 3917.10 o Artificial guts (sausage casings) of hardened proteins or of cellulosic materials 5% kg 581.1 3917.20 o Tubes, pipes and hoses, rigid: 3917.21 o Of polymers of ethylene 15% kg 581.21 3917.22 Of polymers of propylene 15% kg 581.22 LAWS OF GUYANA Customs Cap. 82:01 SITC HEADING RATE OF DESCRIPTION OF GOODS UNIT (S) REV NO GOODS 3 3917.23 o Of polymers of vinyl chloride 15% kg 581.23 3917.29 o Of other plastics 15% kg 581.29 3917.30 o Other tubes, pipes and hoses: 3917.31 o Flexible tubes, pipes and hoses, having a minimum burst pressure of 27.6 Mpa 15% kg 581.31 3917.32 o Other, not reinforced or otherwise combined with other materials, without fittings: 3917.321 o Electrical conduits and other piping, of PVC 15% kg 581.41 3917.322 o Garden hose 20% kg 581.42 3917.329 o Other 15% kg 581.49 3917.33 o Other, not reinforced or otherwise combined with other materials, with fittings: 3917.331 o Garden hose 20% kg 581.51 3917.339 o Other 15% kg 581.59 3917.39 o Other 15% kg 581.6 3917.40 o Fittings 15% kg 581.7 39.18 Floor covering of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in Note 9 to this Chapter. 3918.10 o Of polymers of vinyl chloride: 3918.101 o Tiles 5% kg 893.311 3918.109 o Other 5% kg 893.312 3918.90 o Of other plastics: 3918.901 o Tiles 5% kg 893.313 3918.909 o Other 5% kg 893.319 o LAWS OF GUYANA Customs Cap. 82:01 SITC HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) REV 3 NO 39.19 Self- adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls. 3919.10 In rolls of a width not exceeding 15% Kg 528.11 20cm 3919.90 Other: 3919.901 Having the characteristics of articles ready for use, of marked for cutting into such articles 15% Kg 582.191 3919.909 Other 15% Kg 582.199 39.20 Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated supported or similarly combined with other materials. 3920.10 Of polymers of ethylene 15% Kg 582.21 3920.20 Of polymers of propylene 15% Kg 582.22 3920.30 Of polymers of styrene 15% Kg 582.23 3920.40 Of polymers of vinyl chloride: 3920.41 Rigid 15% Kg 582.241 3920.42 Flexible 15% Kg 582.242 3920.50 Of acrylic polymers: 3920.51 Of polymethyl methacrylate 15% Kg 582.251 3920.59 Other 15% Kg 582.259 3920.60 Of polycarbonates, alkyd resins, Polyallyl esters or other Polyesters: 3920.61 Of polycarbonates 15% Kg 582.261 3920.62 Of polyethylene terephthalate 15% Kg 582.262 3920.63 Of unsaturated polyesters 15% Kg 582.63 3920.69 Of other polyester 15% Kg 582.269 LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV 3 3920.70 Of cellulose or its chemical derivatives: 3920.71 Or regenerated cellulose 15% Kg 582.281 3920.72 Of vulcanized fibre 15% Kg 582.27 3920.73 Of cellulose acetate 15% Kg 528.282 3920.79 Of other cellulose derivatives 15% Kg 582.289 3920.90 Of other plastics: 3920.91 Of polyvinyl butyral 15% Kg 582.291 3920.92 Of polyamides 15% Kg 582.292 3920.93 Of amino-resins 15% Kg 582.293 3920.94 Of phenolic resins 15% Kg 582.294 3920.99 Of other plastics 15% Kg 582.299 39.21 Other plates, sheets, film, foil and strip, of plastics 3921.10 Cellular: 3921.11 Of polymers of styrene 15% Kg 582.911 3921.12 Of polymers of vinyl chloride 15% Kg 582.912 3921.13 Of polyurethane 15% Kg 582.913 3921.14 Of regenerated cellulose 15% Kg 582.914 3921.19 Of other plastics 15% Kg 582.919 3921.90 Other 15% Kg 582.99 39.22 Baths, shower-baths, wash basis, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics 3922.10 Baths, shower-baths abs wash-basins: 3922.101 Baths and shower-baths 5% Kg 893.211 3922.102 Wash-basins 5% Kg 893.221 3922.20 Lavatory seats and covers 5% Kg 893.213 3922.90 Other 5% Kg 893.219 LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTIONNOF GOODS RATE OF DUTY UNIT (S) NO REV3 39.23 Articles for the conveyance or packing, of goods of plastics; stoppers, lids caps and other closure, of plastics. 3923.10 Boxes, cases, crates and similar articles: 3923.101 Egg boxes 5% Kg 893.191 3923.109 Other 5% Kg 893.192 3923.20 Sacks and bags (including cones): 3923.21 Of polymers of ethylene 15% Kg 893.111 3923.29 Of other plastics 15% Kg 893.119 3923.30 Carboys, bottles, flasks and similar articles: 3923.301 Bottles 15% Kg 893.193 3923.309 Other 5% Kg 893.194 3923.40 Spools, cops, bobbins and similar supports 5% Kg 893.195 3923.50 Stoppers, lids, caps and other closures 3923.501 Lids and caps 15% Kg 893.196 3923.509 Other 15% Kg 893.197 3923.90 Other: 3923.901 Cups 5% Kg 893.198 3923.909 Other 5% Kg 893199 39.24 Tableware, kitchenware, other household articles and toilet articles, of plastics. . 3924.10 Tableware and kitchenware: 3923.101 Cups, forks, knives, plates, spoons and tumblers 20% Kg 893.321 3924.102 Drinking straws 20% Kg 893.322 3924.109 Other 20% Kg 893.323 LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTIONNOF GOODS RATE OF DUTY UNIT (S) NO REV3 3924.90 Other: 3924.901 Ashtrays, buckets, coat-hangers and dustbins 20% Kg 893.324 3924.902 Flower pots 20% Kg 893.325 3924.909 Other 20% Kg 893.329 893.119 39.25 Builders, ware of plastics, not elsewhere specified or included. 3925.10 Reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 litres: 3925.101 Tanks 10% Kg 893.291 3925.109 Other 10% Kg 893.292 3925.20 Doors, windows and their frames and thresholds for doors 15% Kg 893.293 3925.30 Shutters, blinds (including Venetian blinds) and similar articles and parts thereof 15% Kg 893.294 3925.90 Other: 3925.901 Structural elements used in ceilings or roofs 15% Kg 893.295 3925.902 Gutters 15% Kg 893.296 3925.909 Other 15% Kg 893.299 39.26 Other articles of plastics and articles of other materials of heading Nos. 39.01 to 3914.00 3926.10 Office or school supplies 10% Kg 893.94 3926.20 Articles or apparel and clothing accessories (including gloves) 20% Kg 893.21 3926.30 Fittings for furniture, coachwork or the like. 20% Kg 893.95 LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTIONNOF GOODS RATE OF DUTY UNIT (S) NO REV3 3926.40 Statuettes and other ornamental articles 20% Kg 893.991 3926.90 Other: 3926.901 Articles for use in laboratories 5% Kg 893.992 3926.902 Transmission, conveyor and elevator belts 5% Kg 893.993 3926.903 Beads, bolts, screws and washers 5% Kg 893.994 3926.904 Covers for electrical switches and outlets and similar articles 5% Kg 893.995 3926.905 Corners for suitcases, fasteners For handbags; handles 5% Kg 893.996 3926.906 Handcuffs 20% Kg 893.997 3926.907 Motor vehicle licence plates 15% Kg 893.998 3926.909 Other 20% Kg 893.999 LAWS OF GUYANA Customs Cap. 82:01 CHAPTER 40 RUBBER AND ARTICLES THEREOF Notes

1 — Except where the context otherwise requires, throughout the Nomenclature the

1. Except where the context otherwise requires, throughout the Nomenclature the expression “rubber” means the following products, whether or not vulcanized or hard: natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, synthetic rubber, factice derived from oils, and such substances reclaimed.

2 — This Chapter does not cover

2. This Chapter does not cover: (a) Goods of Section XI (textiles and textile articles); (b) Footwear or parts thereof Chapter 64; (c) Headgear or parts thereof (including bathing caps) Chapter 65; (d) Mechanical or electrical appliances or parts thereof Section XVI (including electrical goods of all kinds), of hard rubber; (e) Articles of Chapters 90.92,94,or 96; or (f) Articles of Chapter 95 (other than sports gloves and articles of heading Nos. 40.11 to 40.13)

3 — In heading Nos. 40.01 to 4003.00 and 40.05, the expression “primary forms”

3. In heading Nos. 40.01 to 4003.00 and 40.05, the expression “primary forms” applies only to the following forms: (a) Liquids and pastes (including latex, whether or not pre-vulcanised, and other dispersions and solutions); (b) Blocks of irregular shape, lumps, bales, powders, granules, crumbs and similar bulk forms.

4 — In Note 1 to this Chapter and in heading No. 40.02, the expression “synthetic rubber”

4. In Note 1 to this Chapter and in heading No. 40.02, the expression “synthetic rubber” applies to: (a) Unsaturated synthetic substances, which can be irreversibly transformed by vulcanization with sulphur into non-thermoplastic substance which, at a temperature between 180C and 290C, will not break on being extended to three times their original length and will return, after greater than one and a half times LAWS OF GUYANA Customs Cap. 82:01 their original length. For the purpose of this test, substances necessary for the cross-linking, such as vulcanizing activators or accelerators, may be added; the presence of substances as provided for by Note 5(b)(ii) and (iii) is also permitted. However, the presence of any substances not necessary for the cross-linking such ad extenders, plasticisers and fillers, is not permitted; (b) Thioplasts ™ and (c) Natural rubber modified by grafting or mixing with plastics, depolymerised natural rubber, mixtures of unsaturated synthetic substances with saturated synthetic high polymers provided that all the above –mentioned products comply with the requirements concerning vulcanistion, elongation and recovery in (a) above.

5 — (a) Headings Nos. 40.01 and 40.02 do not apply to any rubber or mixture of

5. (a) Headings Nos. 40.01 and 40.02 do not apply to any rubber or mixture of rubbers which has been compounded, before or after coagulation, with: (i) Vulcanising agents, accelerators, retarders or activators (other than those added for the preparation of pre-vulcanised rubber latex); (ii) Pigments or other colouring matter, other than those added solely for the purpose of identification; (iii) Plastics or extenders (except mineral oil in the case of oil-extended rubber), fillers, reinforcing agents, organic solvents or any other substances, except those permitted under (b); (c) The presence of the following substances in any rubber or mixture of rubbers shall not affect its classification in heading No. 40.01 or 40.02, as the case may be, provided that such rubber or mixture of rubbers retains its essential character as a raw material: (i) Emulsifiers or anti-tack agents; (ii) Small amounts of breakdown products of emulsifier; (iii) Very small amounts of the following: heat sensitive agents (generally for obtaining thermosensitive rubber latexes), cationic surface-active agents (generally for obtaining electro-positive rubber latexes), antioxidants, coagulants, crumbling agents, freeze-resisting agents, peptisers, preservatives, stabilizers, viscosity-control agents, or similar special- purpose additives.

6 — For the purpose of heading No.4004.00, the expression “waste, paring and scrap”

6. For the purpose of heading No.4004.00, the expression “waste, paring and scrap” means rubber waste, parings and scrap from the manufacture or working of rubber and rubber goods definitely not usable as such because of cutting-up, wear or other reasons. LAWS OF GUYANA Customs Cap. 82:01

7 — Thread wholly of vacanised rubber, of which any cross sectional dimension exceeds 5

7. Thread wholly of vacanised rubber, of which any cross sectional dimension exceeds 5 mm, is to be classified as strip, rods or profile shapes, of heading No. 40.08

8 — Heading No.40.010 includes conveyor or transmission belts or belting of textile fabric

8. Heading No.40.010 includes conveyor or transmission belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated, coated covered or sheathed with rubber.

9 — In heading Nos.40.01, 40.02,4003.00,40.05 and 40.08, the expressions “plates”,

9. In heading Nos.40.01, 40.02,4003.00,40.05 and 40.08, the expressions “plates”, “sheets” and “strip” apply only to plates, sheets and strip and to blocks of regular geometric shape, uncut or simply cut to rectangular (including square) shape, whether or not having the character of articles and whether or not printed or otherwise surface- worked, but not otherwise cut to shape or further worked. In heading No. 40.08 the expressions “rods” and “profile shapes” apply only to such products, whether or not cut length or surface-worked but not otherwise worked. LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTIONNOF GOODS RATE OF DUTY UNIT (S) NO REV3 40.01 Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strips. 4001.10 Natural rubber latex, whether or not pre- valcanised 5% Kg 231.1 4001.20 Natural rubber in other forms: 4001.21 Smoked sheets 5% Kg 231.21 4001.22 Technically specified natural rubber (TSNR) 5% Kg 231.25 4001.29 Other 5% Kg 231.29 4001.30 Balata, gutta- percha, guayule, chicle and similar natural gums 40.02 Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixture of any product of heading No. 40.01 with any product of this heading, in primary forms or in plates, sheets or strip 4002.10 Styrene-butadiene rubber (SBR); carboxylated styrene-butadiene rubber (XSBR): 4002.11 Latex 5% Kg 232.111 4002.19 Other 5% Kg 232.119 4002.20 Butadiene rubber (BR) 5% Kg 232.12 4002.30 Isobutene- isoprene (butyl) rubber (IIR); halo-isobutene-isoprene rubber (CIIR or BIIR): 4002.31 Isobutene-isoprene (butyl) rubber (IIR) 5% Kg 232.131 4002.39 Other 5% Kg 232.139 LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTIONNOF GOODS RATE OF DUTY UNIT (S) NO REV3 4002.40 Chloroprene (chlorobutadiene) rubber (CR) 4002.41 Latex 5% Kg 232.141 4002.49 Other 5% Kg 232.149 4002.50 Acrylonitrile –butadiene rubber (NBR): 4002.51 Latex 5% Kg 232.151 4002.59 Other 5% Kg 232.159 4002.60 Isoprene rubber (IR) 5% Kg 232.16 4002.70 Ethylene-propylene-non-conjugated diene rubber (EPDM) 5% Kg 232.17 4002.80 Mixtures of any product of heading No.40.01 with any product of this heading 5% Kg 232.18 4002.90 Other: 4002.91 Latex 5% Kg 232.191 4002.99 Other 5% Kg 232.199 4003.00 Reclaimed rubber in primary forms or in plates, sheets or strip. 5% Kg 232.21 4004.00 Waste, parings and scrap of rubber (other than hard ruuber) and powders and granules obtained therefrom. 5% Kg 621.22 40.05 Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip. 4005.10 Compounded with carbon black or silica 5% Kg 621.11 4005.20 Solutions; dispersions other than those of subheading No. 4005.10 5% Kg 621.12 4005.90 Other: 4005.91 Plates, sheets and strip: 4005.911 Sheets for tyre repair 15% Kg 621.191 LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTIONNOF GOODS RATE OF DUTY UNIT (S) NO REV3 4002.40 Chloroprene (chlorobutadiene) rubber (CR) 4002.41 Latex 5% Kg 232.141 4002.49 Other 5% Kg 232.149 4002.50 Acrylonitrile –butadiene rubber (NBR): 4002.51 Latex 5% Kg 232.151 4002.59 Other 5% Kg 232.159 4002.60 Isoprene rubber (IR) 5% Kg 232.16 4002.70 Ethylene-propylene-non-conjugated diene rubber (EPDM) 5% Kg 232.17 4002.80 Mixtures of any product of heading No.40.01 with any product of this heading 5% Kg 232.18 4002.90 Other: 4002.91 Latex 5% Kg 232.191 4002.99 Other 5% Kg 232.199 4003.00 Reclaimed rubber in primary forms or in plates, sheets or strip. 5% Kg 232.21 4004.00 Waste, parings and scrap of rubber (other than hard ruuber) and powders and granules obtained therefrom. 5% Kg 621.22 40.05 Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip. 4005.10 Compounded with carbon black or silica 5% Kg 621.11 4005.20 Solutions; dispersions other than those of subheading No. 4005.10 5% Kg 621.12 4005.90 Other: 4005.91 Plates, sheets and strip: 4005.911 Sheets for tyre repair 15% Kg 621.191 LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTIONNOF GOODS RATE OF DUTY UNIT (S) NO REV3 4005.919 Other 5% Kg 4005.99 Other 5% Kg 893.324 40.06 Other forms (for example, rods, tubes 893.325 and profile shapes) and articles (for 893.329 example, discs and rings), of 893.119 unvulcanised rubber. 4006.10 “Camel-back” strips for retreading rubber tyres 15% Kg 4006.90 Other 5% Kg 4007.00 Vulcanized rubber thread and cord. 893.291 893.292 40.08 Plates, sheets, strip, rod and profile shapes, of vulcanized rubber other 893.293 than hard rubber. 4008.10 Of cellular rubber: 893.294 4008.11 Plates, sheets and strip 15% Kg 4008.19 Other 15% Kg 4008.20 Of non-cellular rubber: 893.295 4008.21 Plates, sheets and strip 15% Kg 893.296 4008.29 Other 15% Kg 893.299 40.09 Tubes, pipes and hoses, of vulcanized rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges) 893.94 4009.10 Not reinforced or otherwise combined with other materials, without fittings 5% Kg 893.21 4009.20 Reinforced or otherwise combined only with metal, without fittings 5% Kg 893.95 LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTIONNOF GOODS RATE OF DUTY UNIT (S) NO REV3 4009.30 Reinforced or otherwise combined only with textile materials, without fittings 5% Kg 621.43 4009.40 Reinforced or otherwise combined with other materials, without fittings 5% Kg 621.44 4009.50 With fittings 5% Kg 621.45 40.10 Conveyor or transmission belts or belting, of vulcanized rubber. 4010.10 Conveyor belts or belting: 4010.11 Reinforced only with metal 5% Kg 629.21 4010.12 Reinforced only with textile Materials 5% Kg 629.22 4010.13 Reinforced only with plastics 5% Kg 629.23 4010.19 Other 5% Kg 629.24 4010.20 Transmission belts or belting: 4010.21 Endless transmission belts of trapezoidal cross-section (v-belts), whether or not grooved, of a circumference exceeding 60 cm but not exceeding 180 cm 5% Kg 629.25 4010.22 Endless transmission belts of trapezoidal cross-section (v-belts), whether or not grooved, of a circumference exceeding 180 cm but not exceeding 240 cm 5% Kg 629.26 4010.23 Endless synchronous belts, of a circumference exceeding 60 cm but not exceeding 150 cm 5% Kg 629.27 4010.24 Endless synchronous belts, of a circumference exceeding 150 cm but not exceeding 198 cm 5% Kg 629.28 4010.29 Other 5% Kg 629.29 LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTIONNOF GOODS RATE OF DUTY UNIT (S) NO REV3 40.11 New pneumatic tyres, of rubber. 4011.10 Of a kind used on motor cars (including station wagons and racing cars) 30% Kg 625.1 4011.20 Of a kind used on buses or lorries 15% Kg 625.2 4011.30 Of a kind used on aircraft 5% Kg 625.3 4011.40 Of a kind used on motorcycles 5% Kg 625.41 4011.50 Of a kind used on bicycles 5% Kg 625.42 4011.90 Other: 4011.91 Having a “herring-bone” or similar tread: 4011.911 For tractors Free Kg 652.511 4011.919 Other 5% Kg 625.519 4011.99 Other: 4011.991 For tractors Free Kg 625.591 4011.999 Other 5% Kg 625.599 40.12 Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, interchangeable tyre treads and tyre flaps, of rubber. 4012.10 Retread tyres: 4012.101 Of a kind used on motor cars (Including station wagons and racing cars) 30% Kg 625.921 4012.102 Of a kind used on buses or lorries 30% Kg 625.922 4012.109 Other 5% Kg 625.929 4012.20 Used pneumatic tyres: 4012.201 For retreading and remoulding 5% Kg 625.931 4012.209 Other 5% Kg 625.939 4012.90 Other 5% Kg 625.94 LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTIONNOF GOODS RATE OF DUTY UNIT (S) NO REV3 40.13 Inner tubes, of rubber. 4013.10 Of a kind used on motor cars (including station wagons and racing cars), buses or lorries: 4013.101 Of a kind used on motor cars (Including station wagons and racing cars) 10% Kg 625.911 4013.102 Of a kind used on buses or lorries 10% Kg 625.912 4013.20 Of a kind used on bicycles 5% Kg 625.913 4013.90 Other: 4013.901 Of a kind used on motor cycles 5% Kg 625.914 4013.909 Other 5% Kg 625.919 40.14 Hygienic or pharmaceutical articles (including teats) have vulcanized rubber other than hard rubber, with or without fittings of hard rubber. 4014.10 Sheath contraceptives Free Kg 629.11 4014.90 Other Free Kg 629.19 40.15 Articles of apparel and clothing accessories (including gloves), for all purposes, of vulcanized rubber other than hard rubber. 4015.10 Gloves: 4015.11 Surgical Free Kg 848.221 4015.19 Other 10% Kg 848.229 4015.90 Other: 4015.901 Articles of apparel 10% Kg 848.291 4015.909 Other 10% Kg 848.299 LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTIONNOF GOODS RATE OF DUTY UNIT (S) NO REV3 40.16 Other articles of vulcanized rubber ` Other than hard rubber. 4016.10 Of cellular rubber 20% Kg 629.92 4016.90 Other 4016.91 Floor coverings and mats 20% Kg 629.991 4016.92 Erasers 10% Kg 629.992 4016.93 Gaskets, washers and other seals 20% Kg 629.993 4016.94 Boat or dock fenders, whether or not inflatable 20% Kg 629.994 4016.95 Other inflatable articles 20% Kg 629.995 4016.99 Other 4016.991 Rubber bands 20% Kg 629.996 4016.999 Other 20% Kg 629.999 40.17 Hard rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard rubber. 4017.001 Hard rubber (for example, ebonite), in all forms, including waste and scrap 5% Kg 629.911 4017.002 Articles of hard rubber 5% Kg 629.912 LAWS OF GUYANA Customs Cap. 82:01 SECTION VIII RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS ANS SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT) CHAPTER 41 RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHER Notes

1 — This Chapter does not cover

1. This Chapter does not cover: (a) Parings or similar waste, of raw hides or skins (heading No. 05.11); (b) Bird skins or parts of bird skins, with their feathers or down, of heading No. 05.05 or 67.01; or (c) Hides or skins with the hair or wool on raw, tanned or dresses (Chapter 43); the following are, however, to be classified in Chapter 41, namely, raw hides and skins with the hair or wool on, of bovine animals (including buffalo), of equine animals, of sheep or lambs (except Astrakhan, Broadtail, Caracul, Persian or similar lambs, Indian, Chinese, Mongolian or Tibetan lambs) , of goats of kids (except Yemen, Mongolian or Tibetan goats and kids), of swine (including peccary), of chamois, of gazelle, of reindeer, of elk, of deer, of roebucks or of dogs.

2 — Thought the Nomenclature the expression “composition leather” means only

2. Thought the Nomenclature the expression “composition leather” means only substances of the kind referred to in heading No. 4111.00. LAWS OF GUYANA Customs Cap. 82:01 HEADING RATE OF SITC DESCRIPTIONNOF GOODS UNIT (S) NO DUTY REV3 41.01 Raw hides and skins of bovine or equine animals (fresh, or salted dried, limed, pickled or otherwise preserved, but not tanned, parchment- dressed or further prepared), whether or not dehaired or split 4101.10 Whole hides and skins of bovine animals, of a weight per skin not exceeding 8 Kg when simply dried 19 Kg when dry-salted, or 14 Kg when fresh, wet-salted or otherwise preserved 5% Kg 211.2 4101.20 Other hides and skins of bovine animals, fresh or wet salted: 4101.21 Whole 5% Kg 211.111 4101.22 Butts and bends 5% Kg 211.112 4101.29 Other 5% Kg 211.119 4101.30 Other hides and skins of bovine animals, otherwise preserved 5% Kg 211.12 4101.40 Hides and skins of equine animals 5% Kg 211.13 41.02 Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment –dressed or further prepared), whether or not with wool on split, other than those excluded by Note 1 (c) to this Chapter. 4102.10 With wool on 5% Kg 211.6 4102.20 Without wool on: 4102.21 Pickled 5% Kg 211.71 4102.29 Other 5% Kg 211.79 LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTIONNOF GOODS RATE OF DUTY UNIT (S) NO REV3 41.03 Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or spilt, other than those excluded by Note 1(b) or 1 (c) to this Chapter. 4103.10 Of goats or kinds 5% Kg 211.4 4103.20 Of reptiles 5% Kg 211.991 4103.90 Other 5% Kg 211.999 41.04 Leather of bovine or equine animals, without hair on, other than leather of heading No. 4108.00 or 4109.00 4104.10 Whole bovine skin leather, of a unit surface area not exceeding 28 square feet (2.6m2) 5% Kg 611.3 4104.20 Other bovine leather and equine leather, tanned or retanned but not further prepared, whether or not spilt: 4104.21 Bovine leather, vegetable pretanned 5% Kg 611.411 4104.22 Bovine leather other wise pretanned 5% Kg 611.412 4105.29 Other 5% Kg 611.419 4104.30 Other bovine leather and equine leather, parchment- dressed or prepared after tanning: 4104.31 Full grains and full grain splits 5% Kg 611.421 4104.39 Other 5% Kg 61.429 LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTIONNOF GOODS RATE OF DUTY UNIT (S) NO REV3 41.05 Sheep or lamb skin leather, without wool on, other than leather of heading No. 4108.00 or 4109.00. 4105.10 Tanned or retanned but not further prepared, whether or not split: 4105.11 Vegetable pre-tanned 5% Kg 611.511 4105.12 Otherwise pre-tanned 5% Kg 611.512 4105.19 Other 5% Kg 611.519 4105.20 Parchment- dressed or prepared after tanning 5% Kg 611.52 41.06 Goat or kidskin leather, without hair on, other than leather of heading No. 4108.00 or 4109.00. 4106.10 Tanned or retanned but not further prepared, whether or not split: 4106.11 Vegetable pre-tanned 5% Kg 611.611 4106.12 Otherwise pre-tanned 5% Kg 611.612 4106.19 Other 5% Kg 611.619 4106.20 Parchment- dressed or prepared after tanning 5% Kg 611.62 41.07 Leather of other animals, without hair on, other than leather of heading No. 4108.00 or04109.00. 4107.10 Of swine 5% Kg 611.71 4107.20 Of reptiles 4107.21 Vegetable pre-tanned 5% Kg 611.721 4107.29 Other 5% Kg 611.729 4107.90 Of other animals 5% Kg 611.79 LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTIONNOF GOODS RATE OF DUTY UNIT (S) NO REV3 4108.00 Chamois (including combination chamois) leather. 5% Kg 611.81 4109.00 Patent leather and patent laminated leather; metallised leather. 5% Kg 611.83 4110.00 Paring and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour. 5% Kg 611.519 Composition leather with a basis of 4111.00 leather or leather fibre, in slabs, sheets or strip whether or not in rolls. 5% Kg 611.52 LAWS OF GUYANA Customs Cap. 82:01 CHAPTER 42 ARTICLES OF LEATHER; SADDLERY AND HARDNESS; TRAVEL GOODS; HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK WORN GUT) Notes

1 — This Chapter does not cover

1. This Chapter does not cover: (a) Sterile surgical catgut or similar sterile suture materials (heading No. 30.06); (b) Articles of apparel or clothing accessories (except gloves), lined with fur skin or artificial fur or to which fur skin or artificial fur is attached on outside except ad mere trimming (heading No.43.03 or 43.04); (c) Made up articles of netting (heading No. 56.08); (d) Articles of Chapter 64; (e) Headgear or parts thereof of Chapter 65; (f) Whips, riding-crops or other articles of (heading No.71.17); (g) Cuff-links, bracelets or other imitation jewellery (heading No.71.17) (h) Fittings or trimming for harness, such as stirrups, bits, horse brasses and buckles, separately presented (generally Section XV); (i) Strings, skins for drums or the like, or other parts of musical instruments (heading No. 92.09 (j) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings); (k) Articles of Chapter 95 (for example, toys, games sports requisites); or (l) Buttons, press-fasters, snap-fasteners, press-studs, button moulds or other parts of these articles, button blanks, of heading No.96.06 LAWS OF GUYANA Customs Cap. 82:01

2 — (A) In addition to the provision of Note 1 above, heading No. 42.02 does not

2. (A) In addition to the provision of Note 1 above, heading No. 42.02 does not cover: (a) Bags made of sheeting of plastics, whether or not printed, with handles, not designed for prolonged use. (b) Articles of plaiting materials (heading No. 46.02); (B) Articles of heading Nos.42.02 and 42.03 which have parts of precious metal or metal clad with precious metal, of natural or cultured pearls, of precious or semi-precious stones (natural, synthetic or reconstructed) remain classified in those heading even if such parts constitute more than minor fittings or minor ornamentation, provided that these parts do not give the articles their essential character. If, on the other hand, the parts give the articles their essential character, the articles are to be classified in Character 71.

3 — For the purposes of heading No. 42.03, the expression “articles of apparel and

3. For the purposes of heading No. 42.03, the expression “articles of apparel and clothing accessories” applies, inter alia, to gloves (including sports gloves), aprons and other protective clothing, braces, belts, bandoliers and wrist straps, but excluding watchstraps (heading No. 91.13). LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTIONNOF GOODS RATE OF DUTY UNIT (S) NO REV3 4201.00 Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material. 20% Kg 612.2 42.02 Trunks, suit-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instruments cases, gun cases, holsters and similar containers; traveling-bags toilet bags, rucksacks, hand bags, shopping-bags, wallets, purses, map- cases, cigarette-cases, tobacco- pouches, tool bags, sports bags, bottle- cases, jewellery boxes, powder boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fibre or of paperboard, or wholly or mainly covered with such materials or with paper. 4202.10 Trunks, suit-cases, vanity-cases, executive –cases, brief-cases, school satchels and similar containers: 4202.11 With outer surface of leather, of composition leather or of patent leather 4202.111 Suit-cases and brief –cases 20% Kg 831.211 4202.119 Other 20% Kg 831.219 LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTIONNOF GOODS RATE OF DUTY UNIT (S) NO REV3 4202.12 With outer surface of plastics or of textile materials: 20% Kg and No 831.221 4202.121 Suit –cases 20% Kg and No 831.222 4202.122 Brief-cases 20% Kg and No 831.229 4202.129 Other 20% Kg and No 831.29 4202.19 Other 4202.20 Handbags, whether or not with shoulder strap, including those with-outside handle: 4202.21 With outer surface of leather, of composition leather or of patent leather: 4202.211 Traveling bags 20% Kg and No 831.11 4202.219 Other 20% Kg and No 831.12 4202.22 With outer surface of plastic sheeting or of textile materials: 4202.221 Traveling bags 20% Kg and No 831.13 4202.229 Other 20% Kg and No 831.14 4202.29 Other 20% Kg and No 831.19 4202.30 Articles of a kind normally carried in the pocket or in the handbag: 4202.31 With outer surface of leather, of composition leather or of patent leather: 4202.311 Purses, spectacle cases and wallets 20% Kg and No 831.911 4202.319 Other 20% Kg and No 831.912 4202.32 With outer surface of plastics sheeting or of textile materials: 4202.321 Purses, spectacle cases and wallets 20% Kg and No 831.913 4202.329 Other 20% Kg and No 831.914 4202.39 Other 20% Kg and No 831.919 4202.90 Other: 4202.91 With outer surface of leather, of composition leather or of patent leather 20% Kg and No 831.991 LAWS OF GUYANA Customs Cap. 82:01 HEADING RATE OF SITC DESCRIPTIONNOF GOODS UNIT (S) NO DUTY REV3 4202.92 With outer surface of plastic 20% Kg and No 831.992 Sheeting or of textile material 20% Kg and No 831.999 4202.99 Other 42.03 Articles of apparel and clothing accessories, of leather or of composition leather. 4203.10 Articles of apparel 20% Kg 848.11 4203.20 Gloves, mittens and mitts: 4203.21 Specially designed for use in 4203.29 sports 20% Kg and pair 894.77 4203.291 Other: 4203.299 Industrial gloves 10% Kg and pair 848.121 4203.30 Other 20% Kg 848.129 423040 Belts and bandoliers 20% Kg 848.13 Other clothing accessories 20% Kg 848.19 4204.00 Articles of leather or of composition leather, of a kind used in machinery or mechanical appliances or for other technical uses. 5% Kg 612.1 4205.00 Other articles of leather or of composition leather. 20% Kg 612.9 42.06 Articles of gut (other than silk- worn gut), of goldbeater’s skin, of bladders or of tendons. 4206.10 Catgut 5% Kg 899.911 4206.90 Other 5% Kg 899.919 LAWS OF GUYANA Customs Cap. 82:01 CHAPTER 43 FURSKINS AND ARTIFICIAL FUR; MANUFACTURES THEREOF Notes

1 — Throughout the Nomenclature references to “fur skins”, other than to raw fur

1. Throughout the Nomenclature references to “fur skins”, other than to raw fur skins of heading No. 43.01, apply to hides or skins of all animals which have been tanned or dressed with the hair or wool on

2 — This Chapter does not cover

2. This Chapter does not cover: (a) Bird skins or parts of bird skins, with their feathers or down (heading No. 05.05 or 67.01); (b) Raw hides or skins, with the hair or wool on, of Chapter 41 (see Note 1(c) to that Chapter); (c) Gloves consisting of leather and fur skin or of leather and artificial fur (heading No.42.03); (d) Articles of Chapter 64; (e) Headgear or parts thereof of Chapter 65;or (f) Articles of Chapter 95 (for example, toys, games, sports requisites)

3 — Heading No. 43.03 includes fur skins and parts thereof, assembled with the

3. Heading No. 43.03 includes fur skins and parts thereof, assembled with the addition of other materials and fur skins and parts thereof, sewn together in the form of garments or parts or accessories of garments or in the form of other articles. LAWS OF GUYANA Customs Cap. 82:01

4 — Articles of apparel and clothing accessories (except those excluded by Note 2)

4. Articles of apparel and clothing accessories (except those excluded by Note 2) lined with fur skin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming are to be classified in heading No.43.03 or 43.04 as the case may me.

5 — Throughout the Nomenclature the expression “artificial fur” means any imitation

5. Throughout the Nomenclature the expression “artificial fur” means any imitation of fur skin consisting of wool, hair or other fibers gummed or sewn on to leather, woven fabric or other materials, but does not include imitation fur skins obtained by weaving or knitting (generally, heading No.58.01 or 60.01) LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTIONNOF GOODS RATE OF DUTY UNIT (S) NO REV3 43.01 Raw fur skins (including heads, tails, paws and other pieces or cuttings, suitable for furriers’ use) other than raw hides and skins of heading No. 41.01, 41.02 or 41.03 4301.10 Of milk, whole, with or without head, tail or paws 5% Kg 212.1 4301.20 Of rabbit or hare, whole, with or without head, tail or paws 5% Kg 212.21 4301.30 Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb, whole with or without head, tail or paws 5% Kg 212.22 4301.40 Of beaver, whole, with or without head, tail or paws 5% Kg 212.23 4301.50 Of musk-rat, whole, with or without head, tail or paws 5% Kg 212.24 4301.60 Of fox, whole, with or without head, tail or paws 5% Kg 212.25 4301.70 Of seal, whole with or without head, tail or paws 5% Kg 212.26 4301.80 Other fur skins, whole with or without heads, tails or paws 5% Kg 212.29 4301.90 Heads, tails, paws and other pieces or cuttings, suitable for furriers use 5% Kg 212.3 LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTIONNOF GOODS RATE OF DUTY UNIT (S) NO REV3 43.02 Tanned or dressed fur skins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading No.43.03 4302.10 Whole skins, with or without head, tail or paws, not assembled: 4302.11 Of milk 5% Kg 613.11 4302.12 Of rabbit or hare 5% Kg 613.12 4302.13 Of lamb; the following: Astrakhan Broadtail, Caracul, Persian and similar lamb, Indian, Chinese, Mongolian or 5% Kg 613.13 Tibetan lamb 5% Kg 613.19 4302.19 Other 4302.20 Head, tails, paws and other pieces or cutting not assembled 5% Kg 613.2 4302.30 Whole skins and pieces or cuttings thereof, assembled 5% Kg 612.3 43.03 Articles of apparel, clothing accessories and other articles of fur skin 4303.10 Articles of apparel and clothing accessories 20% Kg 848.311 4303.90 Other: 4303.901 Articles and accessories for use in machinery or mechanical appliances or for industrial purposes 5% Kg 848.312 4303.909 Other 20% Kg 848.319 LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTIONNOF GOODS RATE OF DUTY UNIT (S) NO REV3 43.04 Artificial fur and articles thereof 4304.001 Artificial fur 5% Kg 848.321 4304.002 Articles 20% Kg 848.322 LAWS OF GUYANA Customs Cap. 82:01 SECTION IX WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW; OF ESPARTO PR OF OTHER PLANITING MATERIALS; BASKETWARE AND WICKERWORK CHAPTER 44 WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL Notes

1 — This Chapter does not cover

1. This Chapter does not cover: (a) Wood, in chips, in shaving, crushed, ground or powdered, of a kind used primarily in perfumery, pharmacy, or for insecticidal, fungicidal or similar purposes (heading No. 12.11); (b) Bamboos or other materials of a woody nature of a kind used primarily for plaiting, in the rough, whether or not split, swan lengthwise or cut to length (heading No.14.01); (c) Wood, in chips, in shaving, ground or powdered, of a kind used primarily in dyeing or in tanning (heading No.14.04); (d) Activated charcoal (heading No.38.02); (e) Articles of heading No.42.02; (f) Goods of Chapter 46 (g) Footwear or parts thereof Chapter 64; (h) Goods of Chapter 66 (for example, umbrellas and walking-sticks and parts thereof); (i) Good of heading No.6808.00 (j) Goods of heading No, 6808.00 LAWS OF GUYANA Customs Cap. 82:01 (k) Imitation jewellery of heading No.71.17; (l) Goods of Section XVI or Section XVII (for example, machines parts, cases, covers, cabinets for machines and apparatus and wheelwrights’ wares); (m) Goods of Section XVIII (for example, clock cases and musical instruments and parts thereof); (n) Parts of firearm (heading No.93.05); (o) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings); (p) Articles of Chapter 96 (for example, smoking pipes and parts thereof, buttons, pencils excluding bodies and handles, of wood, for articles of heading No.96.03; or (q) Articles of Chapter 97 (for example, work of art).

2 — In this Chapter, the expression “densified wood” means wood, which has been

2. In this Chapter, the expression “densified wood” means wood, which has been subjected to chemical or physical treatment (being, in the case of layers bonded together, treatment in excess of that needed to ensure a good bond), and which thereby acquired increased density or hardness together with improved mechanical strength or resistance to chemical or electrical agencies

3 — Headings Nos. 4414.00 to 44.21 apply to articles of the respective description of

3. Headings Nos. 4414.00 to 44.21 apply to articles of the respective description of particleboard or similar board, fiberboard, laminated wood or densified wood as they apply to such articles of wood.

4 — Products of heading No.44.10, 44.11 or 44.12 may be worked to form the shapes

4. Products of heading No.44.10, 44.11 or 44.12 may be worked to form the shapes provided for in respect of the goods of heading No. 44.09, curved, corrugated, perforated, cut or formed to shapes other than square or rectangular or submitted to any other operation provided it does not give them the character of articles of other headings LAWS OF GUYANA Customs Cap. 82:01

5 — Heading No. 44.17 does not apply to tools in which the blade, working edge,

5. Heading No. 44.17 does not apply to tools in which the blade, working edge, working surface or other working part id formed by any of the material specified in Note 1 Chapter 82

6 — Subject to Note 1 above and except where the context otherwise requires, any

6. Subject to Note 1 above and except where the context otherwise requires, any reference to “wood” in a heading of this Chapter applies also to bamboos and other materials of a woody nature. Subheading Note

1 — For the purpose of subheadings Nos.4430.41 to 4403.49, 4407.24 to 4407.29,

1. For the purpose of subheadings Nos.4430.41 to 4403.49, 4407.24 to 4407.29, 4408.31 to 4412.99, the expression “tropical wood” means one of the following types of wood: Abura, Acajou d’Afrique, Afrormosia, Ako, Alan, Andiroba, Aningre, Avodire, Azobe, Balau, Balsa, Bosse clair, Bosse fonce, cativo, Cedro, Dabena, Dark Red Meranti, Dibetou, Doussie, Framire, Freijo, Fromager, fuma, geronggang, Iiomba, Imbuia, Ipe, Iroko, Jaboty, Jelutong, Jequitiba, Jongkong, Kapur, Kempas, Keruing, kosipo, kato, Light red Meranti, Limba, Louro, Macaranduba, Mahogany, Makore, Mansonia, Mengkulang, Meranti Bakau, Merawan, Merbau, Merpauh, Mersawa, Moabi, Niangon, Nyatoh, Obeche, Okoume, Onzabili, Orey, Ovengkol, Ozigo, Padauk, Paldao, Palissandre de Guatemala, Palissandre de Para, Palissandre de rio, Palissandre de Rose, Pau marfim, Pulai, Punah, Ramin, Spelli, Saqui-Saqui, Sepetir, Sipo, Sucupira, Suren, Teak, Tiama, Tola, Virola, White Lauan, White Meranti, White Seraya, Yellow Meranti LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTIONNOF GOODS RATE OF DUTY UNIT (S) NO REV3 44.01 Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms. 4401.10 Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms 10% Kg 245.01 4401.20 Wood in chips or particles: 4401.21 Coniferous 5% Kg 246.11 4401.22 Non-coniferous 5% Kg 246.15 4401.30 Sawdust and wood waste and scrap, Whether or not agglomerated in logs, briquettes, pellets or similar forms 15% Kg 245.2 4402.00 Wood charcoal (including shell or nut charcoal), whether or not agglomerated 15% Kg 245.02 44.03 Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared. 4403.10 Treated with paint, stains, creosote or other preservatives: 4403.101 Of coniferous species 5% Kg and m3 247.31 4403.102 Of mahogany 5% Kg and m3 247.32 4403.109 Of other non-coniferous species 10% Kg and m3 247.39 4403.20 Other, coniferous 5% Kg and m3 247.4 4403.40 Other, of tropical wood specified in Subheading Note 1 to this Chapter: 4403.10 Dark Red Meranti, Light Red Meranti and Meranti Bakau 10% Kg and m3 247.511 4403.49 Other: LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTIONNOF GOODS RATE OF DUTY UNIT (S) NO REV3 4403.491 Mahogany 5% Kg and m3 247.512 4403.499 Other 10% Kg and m3 247.519 4403.90 Other: 4403.91 Of oak (Quercus spp.) 5% Kg and m3 247.521 4403.92 Of beech (Fagus spp.) 5% Kg and m3 247.522 4403.99 Other: 4403.991 Of greenheart 10% Kg and m3 247.523 4403.999 Other 10% Kg and m3 247.529 44.04 Hoop wood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking-sticks, umbrellas, tools handles or the like; chip wood and the like. 4404.10 Coniferous: 4401.101 Split poles, piles, pickets, stakes and sticks 15% Kg 643.911 4404.109 Other 5% Kg 634.9123 4404.20 Non-coniferous 4404.201 Spilt poles, piles, pickets, stakes and sticks, of greenheart 15% Kg 634.913 4404.202 Split poles, piles, pickets, takes and sticks, of other wood 15% Kg 634.914 4404.20 Other 5% Kg 634.919 4405.00 Wood wool; wood flour. 5% Kg 634.93 44.06 Railway or tramway sleepers (crossties) Of wood 4406.10 Not impregnated 15% Kg and m3 248.11 4406.90 Other 15% Kg and m3 248.19 LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTIONNOF GOODS RATE OF DUTY UNIT (S) NO REV3 44.07 Wood swan or chipped lengthwise sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6 mm. 4407.10 Coniferous: 4407.101 Pitch-pine 5% Kg and m3 248.21 4407.109 Other, coniferous 5% Kg and m3 248.29 4407.20 Of tropical wood specified in Sub- heading Note 1 to this Chapter: 4407.24 Virola, Mahogany (Swietenia spp.) Imbuia and Balsa: 5% Kg and m3 248.41 4407.241 Mahogany 15% Kg and m3 248.42 4407.249 Other 4407.25 Dark Red Meranti, Light Red Meranti and Meranti Bakau 15% Kg and m3 248.43 4407.26 White Lauan, White Meranti, White Seraya, Yellow Meranti and Alan 15% Kg and m3 248.44 4407.29 Other: 4407.291 Caribbean cedar (Cedreal odorata) 15% Kg and m3 248.45 4407.292 Greenheart 15% Kg and m3 248.46 4407.293 Mora 15% Kg and m3 248.47 4407.299 Other 15% Kg and m3 248.48 4407.90 Other 4407.91 Of oak (Quercus spp.) 5% Kg and m3 248.491 4407.92 Of beech (Fegus spp.) 5% Kg and m3 248.492 4407.99 Other 15% Kg and m3 248.499 LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTIONNOF GOODS RATE OF DUTY UNIT (S) NO REV3 44.08 Veneer sheets and sheets for plywood (whether or not spliced) and other wood sawn lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness not exceeding 6 mm. 4408.10 Coniferous: 5% Kg and m3 634.111 4408.101 Veneer sheets and sheets for plywood 15% Kg and m3 634.119 4408.109 Other 4408.30 Of tropical wood specified in Sub- heading Note 1 to this Chapter: 4408.31 Dark Red Meranti, Light Red Meranti and Meranti Bakau 15% Kg and m3 634121 4408.39 Other: 4408.391 Veneer sheets and sheets for plywood 5% Kg and m3 634.122 4408.399 Other 15% Kg and m3 634.123 4408.90 Other 15% Kg and m3 634.129 44.09 Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V- jointed, beaded, moulded, rounded or the like) along any of its edges or faces, whether or not planed, sanded or finger –jointed. 5% Kg and m3 248.31 4409.10 Coniferous 5% Kg and m3 248.39 4409.101 Pitch- pine 4409.109 Other 4409.20 Non-coniferous: 4409.201 Caribbean cedar (Cedrela odorata) 15% Kg and m3 248.51 LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTIONNOF GOODS RATE OF DUTY UNIT (S) NO REV3 4409.202 Greenheart 15% Kg and m3 248.52 4409.203 Mahogany 5% Kg and m3 248.53 4409.204 Mora 15% Kg and m3 248.54 4409.209 Other 15% Kg and m3 248.59 44.10 Particle board and similar board of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances 4410.10 Of wood: 4410.11 Wafer board, including oriented Strand board 5% Kg and m3 634.221 4410.19 Other 5% Kg and m3 634.229 4410.90 Of other ligneous materials 5% Kg and m3 634.23 44.11 Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances. 4411.10 Fibreboard of a density exceeding 0.8g/cm3: 4411.11 Not mechanically worked or surface covered 5% Kg and m3 634.511 4411.19 Other 5% Kg and m3 634.519 4411.20 Fibreboard of a density exceeding 0.5/cm3 but not exceeding 0.8g/cm3: 4411.21 Not mechanically worked or surface covered 5% Kg and m3 634.521 4411.29 Other 5% Kg and m3 634.529 LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTIONNOF GOODS RATE OF DUTY UNIT (S) NO REV3 4411.30 Fibreboard of a density exceeding 0.35/cm3 but not exceeding 0.5g/cm3: 4411.31 Not mechanically worked or surface covered 5% Kg and m3 634.531 4411.39 Other 5% Kg and m3 634.539 4411.90 Other: 4411.91 Not mechanically worked or surface covered 5% Kg and m3 634.591 4411.99 Other 5% Kg and m3 634.599 44.12 Plywood, veneered panels and similar laminated wood. 4412.10 Plywood consisting solely of sheets of wood, each ply not exceeding 6mm thickness: 4412.13 With at least one outer ply of tropical wood specified in Subheading Note 1 to this Chapter 10% Kg and m3 634.311 4412.14 Other, with at least one outer ply Of non-coniferous wood 10% Kg and m3 634.319 4412.19 Other 10% Kg and m3 634.39 4412.20 Other, with at least one outer ply of non- coniferous wood: 4412.22 With at least one ply of tropical wood specified in Subheading Note 1 to this Chapter 5% Kg and m3 634.411 4412.23 Other, containing at least one layer of particle board 5% Kg and m3 634.412 4412.29 Other 5% Kg and m3 634.419 LAWS OF GUYANA Customs Cap. 82:01 HEADING RATE OF SITC DESCRIPTIONNOF GOODS UNIT (S) NO DUTY REV3 4412.90 Other 4412.92 With at least one ply of tropical wood specified in Subheading Note 1 to this Chapter 5% Kg and m3 634.491 4412.93 Other, containing at least one layer of particle board 5% Kg and m3 634.492 4412.99 Other 5% Kg and m3 634.499 4413.00 Densified wood in blocks, plates, strips or profile shapes. 5% Kg 634.21 4414.00 Wooden frames for paintings, photographs, mirrors or similar objects. 15% Kg 635.41 44.15 Packing cases, boxes, crates drums and similar packing, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood. 4415.10 Cases, boxes, crates, drums and similar Kg 635.11 packing; cable-drums 5% 4415.20 Pallets, box-pallets and other load boards; pallets collars 20% Kg 635.12 44.16 Casks, barrels, vats, tubs and other coopers products and parts thereof, of wood, including staves. 4416.001 Casks, barrels and puncheons, of oak 5% Kg 635.21 4416.009 Other 5% Kg 635.29 44.17 Tools, tool bodies, tool handles, broom or brush bodies and handles of wood, boot or shoe lasts and trees, of wood LAWS OF GUYANA Customs Cap. 82:01 HEADING RATE OF SITC DESCRIPTIONNOF GOODS UNIT (S) NO DUTY REV3 4417.001 Handles for axes, brooms, files, hammers, hoes, picks rakes and shovels 15% Kg 635.911 4417.002 Tools, tool bodies and other tool handles 5% Kg 635.912 4417.003 Broom or brush bodies 5% Kg 635.913 417.009 Other 5% Kg 635.919 44.18 Builder’s joinery and carpentry of wood, including cellular wood panels, assembled parquet panels, shingles and shakes. 4418.10 Windows French- windows and their frames 10% Kg 635.31 4418.20 Doors and their frames and thresholds 10% Kg 635.32 4418.30 Parquet panels 15% Kg 635.391 4418.40 Shuttering for concrete Constructional work 15% Kg 635.392 4418.50 Shingles and shakes: 4418.501 Shingles 15% Kg and thousand shingles 635.331 4418.502 Shakes 15% Kg 635.332 4418.90 Other: 4418.901 Cellular wood panels, whether or not Kg 635.393 faced with based metal 5% Kg 635.399 4418.909 Other 15% Kg 635.42 4419.00 Tableware and kitchenware, of wood 20% LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTIONNOF GOODS RATE OF DUTY UNIT (S) NO REV3 44.20 Wood marquetry and inlaid wood; Caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94. 4420.10 Statuettes and other ornaments, of Wood: 4420.101 Wall plaques 20% Kg 635.491 4420.109 Other 20% Kg 635.492 4420.90 Other: 4420.901 Wood marquetry and inlaid wood 5% Kg and m3 635.493 4420.909 Other 20% Kg 635.499 44.21 Other articles of wood. 4421.10 Clothes hangers 20% Kg 635.991 4421.90 Other: 4421.901 Spools, cops, bobbins, sewing thread reels and the like, of turned wood 5% Kg 635.992 4421.901 Roller blinds, rollers for spring blinds; spigots; wooden pegs and pins for footwear 5% Kg 635.993 4421.903 Letters, figures, moulding patterns, templates, paving blocks, trellises and fencing panels; Venetian and other blinds; labels for horticulture; dowel pins 15% Kg 635.994 4421.904 Capacity measures; ladders and steps 15% Kg 635.995 4421.905 Match splints 15% Kg 635.996 4421.909 Other 20% Kg 635.999 LAWS OF GUYANA Customs Cap. 82:01 Chapter 45 Cork and Articles Notes

1 — This Chapter does not cover

1. This Chapter does not cover: (a) Footwear or parts of footwear of Chapter 64; (b) Headgear or parts of headgear of Chapter 65; or (c) Articles of Chapter 95 (for example, toys, games, sports requisites) LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTIONNOF GOODS RATE OF DUTY UNIT (S) NO REV3 45.01 Natural cork, raw or simply prepared; waste cork; crushed, granulated or ground cork. 4501.10 Natural cork, raw or simply prepared 4501.90 Other 5% Kg 244.03 5% Kg 244.04 4502.00 Natural cork, debacked or roughly squared or in rectangular (including squared, or in rectangular (including square) blocks, plates, sheets or strip, (including sharp- edged blanks for corks or stoppers). 5% Kg 244.02 LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTIONNOF GOODS RATE OF DUTY UNIT (S) NO REV3 45.03 Articles of natural cork 4503.10 Corks and stoppers: 4503.101 Corks 5% Kg 633.11 4503.102 Stoppers including blanks with rounded edges 15% Kg 633.112 4503.90 Other: 4503.901 Discs, washers and wafers for lining crown corks and other closures for bottles, jars and the like 15% Kg 633.191 4503.902 Bath, table, typewriter and other mats 20% Kg 633.192 4503.903 Lifebuoys Free Kg 633.193 4503.909 Other 5% Kg 633.199 45.04 Agglomerated cork (with or without a binding substances) and articles of agglomerated cork 4504.10 Blocks, plates, sheets and strips; tiles of any shape; solid cylinders, including discs 5% Kg 633.21 4504.90 Other 4504.901 Agglomerated cork 5% Kg 633.291 4504.902 Bottle corks and stoppers 5% Kg 633.292 4504.909 Other articles of agglomerated cork 5% Kg 633.299 LAWS OF GUYANA Customs cap. 82:01 CHAPTER 46 MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK Notes

1 — In this Chapter the expression “plaiting materials” means materials in a state or form

1. In this Chapter the expression “plaiting materials” means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rushes, reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad leaves), unspun natural textile fibres, monofilament and strip and the like of plastics and strips of paper, but not strips of leather of composition leather or of felt or nonwovens, human hair, textile rovings or yarns, or monofilament and strip and the like of Chapter 54.

2 — This Chapter does not cover

2. This Chapter does not cover: (a) Wall coverings of headings No. 4814.00 (b) Twine, cordage, ropes or cables, plaited or not (heading No. 56.07); (c) Footwear or headgear or parts thereof Chapter 64 or 65; (d) Vehicles or bodies for vehicles of basketware (Chapter 87); or (e) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings).

3 — For the purposes of heading No. 46.01, the expression “plaiting materials, plaits and

3. For the purposes of heading No. 46.01, the expression “plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands” means plaiting materials, plaits and similar products of plaiting material, placed side by side and bound together, in the form of sheets, whether or not the binding materials are spun textile materials. LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) SITC NO REV 3 46.01 Plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens). 4601.10 Plaits and similar products of plaiting materials, whether or not assembled into strips 5% 899.73 Kg 4601.20 Mats, matting and screens of vegetable materials 20% 899.74 Kg 4601.90 Other: 4601.91 Of vegetable materials: 4601.911 Straw envelopes for bottles 20% 899.791 Kg 4601.919 Other 5% 899.792 Kg 4601.99 Other 5% 899.799 Kg 46.02 Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading No. 46.01; articles of loofah. 4602.10 Of vegetable materials: 4602.101 Handbags 20% 899.711 Kg & No 4602.109 Other 20% 899.712 Kg 4602.90 Other 20% 899.719 Kg LAWS OF GUYANA Customs cap. 82:01 SECTION X PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF CHAPTER 47 PULP OF WOOD OR OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD Note

1 — For the purposes of heading No. 4702.00, the expression “chemical wood pulp,

1. For the purposes of heading No. 4702.00, the expression “chemical wood pulp, dissolving grades” means chemical wood pulp having by weight an insoluble fraction of 92% or more for soda or sulphate wood pulp or 88% or more for sulphate wood pulp after one hour in caustic soda solution containing 18% sodium hydroxide (NaOH) at 200 C, and for sulphite wood pulp an ash content that doe not exceed 0.15% by weight. LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) SITC NO REV 3 4701.00 Mechanical wood pulp. 5% Kg 251.2 4702.00 Chemical wood pulp, dissolving grades. 5% Kg 251.3 47.03 Chemical wood pulp, soda or sulphate, other than dissolving grades. 4703.10 Unbleached: 4703.11 Coniferous 5% Kg 251.41 4703.19 Non-coniferous 5% Kg 251.42 4703.20 Semi-bleached or bleached: 4703.21 Coniferous 5% Kg 251.51 4703.29 Non-coniferous 5% Kg 251.52 47.04 Chemical wood pulp, sulphate, other than dissolving grades. 4704.10 Unbleached: 4704.11 Coniferous 5% Kg 251.611 4704.19 Non-coniferous 5% Kg 251.619 4704.20 Semi-bleached or bleached: 4704.21 Coniferous 5% Kg 251.621 4704.29 Non-coniferous 5% Kg 251.629 4705.00 Semi-chemical wood pulp. 5% Kg 251.91 47.06 Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material 4706.10 Cotton linters pulp 5% Kg 251.921 4706.20 Pulp of fibres derived from recovered (waste and scrap paper pr paperboard 5% Kg 251.922 LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) SITC NO REV 3 4706.90 Other: 4706.91 Mechanical 4706.911 Pulp of bagasse 5% Kg 251.923 4706.919 Other 5% Kg 251.924 4706.92 Chemical 5% Kg 251.925 4706.93 Semi-chemical 5% Kg 251.926 4707.00 Recovered (waste and scrap) paper or paperboard. 4707.10 Unbleached kraft paper or paperboard or corrugated paper or paperboard 5% Kg 251.11 4707.20 Other paper or paperboard made mainly of bleached chemical pulp, not coloured in the mass 5% Kg 251.12 4707.30 Paper or paperboard made mainly of mechanical pulp (for example, 4707.30 newspapers, journals and similar printed matter) 5% Kg 251.13 4707.90 Other, including unsorted waste and scrap 5% Kg 251.19 LAWS OF GUYANA Customs cap. 82:01 CHAPTER 48 PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD Notes

1 — This Chapter does not cover

1. This Chapter does not cover: (a) Articles of Chapter 30; (b) Stamping foils of heading No. 32.12; (c) Perfumed papers or papers impregnated or coated with cosmetics (Chapter 33) (d) Paper or cellulose wadding impregnated, coated or covered with soap or detergent (heading No. 34.01), or with polishes, creams or similar preparations ( heading 34.05); (e) Sensitized paper or paperboard of headings Nos. 37.01 to 3704.00; (f) Paper impregnated with diagnostic or laboratory reagents (heading No. 3822.00); (g) Paper-reinforced stratified sheeting of plastics, or one layer of paper or paperboard coated or covered with a layer of plastics, the latter constituting more than half the total thickness, or articles of such materials, other than wall coverings of hading No. 48.14 (Chapter 39); (h) Or articles of heading No. 42.02 (for example, travel goods); (i) Articles of Chapter 46 (manufactures of plaiting material); (j) Paper yarn or textile articles of paper yarn (Section XI); (k) Articles of Chapter 64 or Chapter 65; LAWS OF GUYANA Customs cap. 82:01 (l) Abrasive paper or paperboard (heading No. 68.05) or paper or paperboard- backed mica (heading No. 68.14) (paper and paperboard coated with mica powder are, however, to be classified in this Chapter); (m) Metal foil backed with paper or paperboard (Section XV); (n) Articles of heading No. 92.09; or (o) Articles of Chapter 95 (for example, toys, games, sports, requisites) or Chapter 96 (for example, buttons).

2 — Subject to the provisions of Note 6, headings Nos. 4801.00 to 45.05 include paper and

2. Subject to the provisions of Note 6, headings Nos. 4801.00 to 45.05 include paper and paperboard which have been subjected to calendaring, super-calendering, glazing or similar finishing, false water-marking or surface sizing, and also paper, paperboard, cellulose wadding and webs of cellulose fibres, coloured or marbled throughout the mass by any method. Except where heading No. 48.03 otherwise requires, these headings do not apply to paper, paperboard, cellulose wadding or webs of cellulose fibres which have been otherwise processed.

3 — In this Chapter the expression “newsprint” means uncoated paper of a kind used for

3. In this Chapter the expression “newsprint” means uncoated paper of a kind used for the printing of newspapers, of which not less than 65% by weight of the total fibre content consist of wood fibres obtained by a mechanical or chemi-mechanical process, unsized or very lightly sized, having a surface roughness Parker Print Surf (1 MPa) on each side exceeding 2.5 micrometres (microns), weighing not less than 40 g/m2 and not more than 65 g/m2 .

4 — In addition to hand-made paper and paperboard, heading No. 48.02 covers only paper

4. In addition to hand-made paper and paperboard, heading No. 48.02 covers only paper and paperboard made mainly from bleached pulp or from pulp obtained by a mechanical process satisfying any of the following criteria: For paper or paperboard weighing nor more than 150 g/m2 . (a) containing 10% or more fibres obtained by a mechanical process, and 1. weighing not more than 80 g/m2 , or 2. coloured throughout the mass; or (b) containing more than 8% ash, and 1. weighing not more than 80 g/m2 or LAWS OF GUYANA Customs cap. 82:01 2. coloured throughout the mass; or (c) containing more than 3% ash and having a brightness of 60% or more; or (d) containing more than 3% but not more than 8% ash, having a brightness less than 60%, and a burst index equal to or less than 2.5 kPa m2 /g; or (e) containing 3% ash or less, having a brightness of 60% or more and a burst index equal to or less than 2.5 kPa m2 /g. For paper or paperboard weighing not more than 150g/m2 : (a) coloured throughout the mass; or (b) having a brightness of 60% or more, and 1. a caliper of 225 micrometres (microns) or less, or 2. a caliper more than 225 micrometres (microns) but not more than 508 micrometres (microns) or less and an ash content more than 8%. (c) having a brightness of less than 60%, a caliper of 254 micrometres (microns) or less and an ash content more than 8%.

5 — In this Chapter “kraft paper and paperboard” means paper and paperboard of which

5. In this Chapter “kraft paper and paperboard” means paper and paperboard of which not less than 80% by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes.

6 — Except where the terms of the heading otherwise require, paper, paperboard, cellulose

6. Except where the terms of the heading otherwise require, paper, paperboard, cellulose wadding and webs of cellulose fibres answering to a description in two or more of the headings Nos. 4801.00 to 48.11 are to be classified under that one such headings which occurs last in numerical order in the Nomenclature. (A) Headings Nos. 4801.00, 48.02, 48.04 to 48.08, 48.10 and 48.11 apply only to paper, paperboard, cellulose wadding and webs of cellulose fibres: (a) in strips or rolls of a width exceeding 15cm; or (b) in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state. LAWS OF GUYANA Customs cap. 82:01 Except that hand-made paper and paperboard in any size or shape as made directly and having all its edges deckled remains classified, subject to the provisions of Note 6, in heading No. 48.02. (B) Headings Nos. 48.03 and 48.09 apply only to paper, cellulose wadding and webs of cellulose fibres: (a) in strips or rolls of a width exceeding 36 cm; or (b) in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state.

8 — For the purposes of heading No.48.14, the expression “wallpaper and similar wall

8. For the purposes of heading No.48.14, the expression “wallpaper and similar wall coverings” applies to : (a) Paper in rolls, of a width of not less than 45cm and not more than 160cm, suitable for wall or ceiling decoration: (i) Grained, embossed, surface-coloured, design-printed or otherwise surface- decorated (e.g. with textile flock), whether or not coated or covered with transparent protective plastics; (ii) With an uneven surface resulting from the incorporation of particles of wood, straw etc. ; (iii) Coated or covered on the face side with plastics, the layer of plastics being grained, embossed, coloured, design-printed or otherwise decorated; or (iv) Covered on the face side with plaiting material, whether or not bound together in parallel strands or woven; (b) Borders and friezes, of paper, treated as above, whether or not in rolls, suitable for wall or ceiling decoration; (c) Wall coverings of paper made up of several panels, in rolls or sheets, printed so as to make up a scene, design or motif when applied to a wall. Products on a base of paper or paperboard, suitable for use both as floor coverings and as wall coverings, are to be classified in heading No. 4815.00

9 — Heading No. 48.20 does not cover loose sheets or cards, cut to size, whether or not

9. Heading No. 48.20 does not cover loose sheets or cards, cut to size, whether or not printed, embossed or perforated.

10 — Heading Noi.48.23 applies, inter alia, to perforated paper or paperboard cards for

10. Heading Noi.48.23 applies, inter alia, to perforated paper or paperboard cards for Jacquard or similar machines and paper lace. LAWS OF GUYANA Customs cap. 82:01

11 — Except for the goods of heading No. 48.14 or 48.21, paper, paperboard, cellulose

11. Except for the goods of heading No. 48.14 or 48.21, paper, paperboard, cellulose wadding and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall in Chapter 49. Subheading Notes

1 — For the purpose of subheadings Nos. 4804.11 and 4804.19, “kraftliner” means machine

1. For the purpose of subheadings Nos. 4804.11 and 4804.19, “kraftliner” means machine- finished or machine-glazed paper and paperboard, of which not less than 80% by weight of the total fibre content consists of wood fibres obtained by the chemical sulphate or soda processes, in rolls, weighing more than 115 g/m2 and having a minimum Mullen busting strength as indicated in the following table or the linearly interpolated or extrapolated equivalent for any other weight. Weight Minimum Mullen bursting strength g/m2 kPa 115 393 125 417 200 637 300 824 400 961

2 — For the purposes of subheadings Nos. 4804.21 and 4804.29, “sack kraft paper” means

2. For the purposes of subheadings Nos. 4804.21 and 4804.29, “sack kraft paper” means machine-finished paper, of which not less than 80% by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes, in rolls, weighing not less than 60 g/m2 but not more than 115 g/m2 and meeting one of the following sets of specifications: (a) Having a Mullen burst index of not less than 3.7 kPa m2 /g and a stretch factor of more than 4.5 % in the cross direction and of more than 2% in the machine direction. (b) Having minima for tear and tensile as indicated in the following table or the linearly interpolated equivalent for any other weight: LAWS OF GUYANA Customs cap. 82:01 WEIGHT Minimum tear Minimum tensile g/m2 mN KN/m Machine Machine Cross Machine direction Direction plus direction direction plus cross direction cross direction 60 700 1,510 1.9 6 70 830 1,790 2.3 7.2 80 965 2,070 2.8 8.3 100 1,230 2,635 3.7 10.6 115 1,425 3,060 4.4 12.3

3 — For the purposes of subheadng No. 4805.10, “semi-chemical fluting paper” means

3. For the purposes of subheadng No. 4805.10, “semi-chemical fluting paper” means paper, in roll of which not less than 65% by weight of the total fibre content consists of unbleached hardwood fibres obtained by a semi-chemical pulping process, and having a CMT 60 (Concora Medium Test with 60 minutes of conditioning) crush resistance exceeding 196 newtons at 50% relative humidity, at 230 C.

4 — For the purpose of subheading No. 4805.30, “sulphite wrapping paper” means

4. For the purpose of subheading No. 4805.30, “sulphite wrapping paper” means machine-glazed paper, of which more than 40% by weight of the total fibre content consist of wood fibres obtained by the chemical sulphite process, having an ash content not exceeding 8% and having a Mullen burst index of not less than 1.47kPa m2 /g.

5 — For the purposes of subheading No. 4810.21, “light-weight coated paper” means

5. For the purposes of subheading No. 4810.21, “light-weight coated paper” means paper, coated on both sides, of a total weight not exceeding 72 g/m2 , with a coating weight not exceeding 15 g/m2 per side, on a base of which not less than 50% by weight of the total fibre content consist of wood fibres obtained by the mechanical process. LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) SITC NO REV 3 4801.00 Newsprint, in rolls or sheets. Free Kg 641.1 84.02 Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and punch card stock and punch tape paper, in rolls or sheets, other than paper of heading No. 4801.00 or 48.03; hand-made paper and paperboard. 4802.10 Hand-made paper and paperboard 5% Kg 641.21 4802.20 Paper and paperboard of a kind used as a base for photo-sensitive, heat- sensitive or electro-sensitive, heat- sensitive or electro-sensitive paper board 4802.30 Carbonizing base paper 5% Kg 641.22 4802.40 Wallpaper base 5% Kg 641.23 4802.50 Other paper and paperboard, not 5% Kg 641.24 containing fibres obtained by a mechanical process or of the total fibre content consists of such fibres: 4802.51 Weighing less than 40 g/m2 5% Kg 641.25 4802.52 Weighing 40 g/m2 or more but not more than 150 g/m2 5% Kg 641.56 4802.53 Weighing more than 150 g/m2 5% Kg 641.27 4802.60 Other paper and paperboard, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical process 5% Kg 641.29 LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) SITC NO REV 3 48.03 Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface- decorated or printed, in rolls or sheets. 4803.001 Wadding 5% Kg 641.631 4803.002 Toilet or facial tissue stock 5% Kg 641.632 4803.009 Other 5% Kg 641.639 48.04 Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading No. 48.02 or 48.03 4804.10 Kraft liner: 4804.11 Unbleached 5% Kg 641.411 4804.19 Other 5% Kg 641.419 4804.20 Sack kraft paper : 4804.21 Unbleached 4804.29 Other 5% Kg 641.421 4804.30 Other kraft paper and paperboard 5% Kg 641.429 weighing 150 g/m2 or less: 4804.31 Unbleached 5% Kg 641.461 4804.39 Other 5% Kg 641.469 4804.40 Other kraft paper and paperboard weighing more than 150 g/m2 or less than 225 g/m2 : 4804.41 unbleached 5% Kg 641.471 LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) SITC NO REV 3 4804.42 Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process 5% Kg 641.472 4804.49 Other 5% Kg 641.479 4804.50 Other kraft paper and paperboard Weighing 225 g/m2 or more: 4804.51 Unbleached 5% Kg 641.481 4804.52 Bleached uniformly throughout the mass and of the total fibre content consists of wood obtained by a chemical process 5% Kg 641.482 4804.59 Other. 5% Kg 641.489 48.05 Other uncoated paper and paperboard, in rolls or sheets, not further worked or processes than as specified in Note 2 to this Chapter. 4805.10 Semi-chemical fluting paper (corrugating medium) 5% Kg 641.51 4805.20 multi-ply paper and paperboard: 4805.21 each layer bleached 5% Kg 641.541 4805.22 With only one outer layer bleached 5% Kg 641.542 4805.23 Having three or more outer layers, of which only the two layers are bleached 5% Kg 641.543 4805.29 Other 5% Kg 641.549 4805.30 Sulphite wrapping paper 5%’ Kg 641.52 4805.40 Filter paper and paperboard 5% Kg 641.561 4805.50 Felt paper and paperboard 5% Kg 641.562 LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) SITC NO REV 3 4805.60 Other paper and paperboard, weighing 150 g/m2 or less 5% Kg 641.57 4805.70 Other paper and paperboard, weighing more than 150 g/m2 but less than 225 g/m2 5% Kg 641.58 4805.80 Other paper and paperboard, weighing 225 g/m2 or more 5% Kg 641.59 48.06 Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets. 4806.10 Vegetable parchment 5% Kg 641.531 4806.20 Greaseproof papers 5% Kg 641.532 4806.30 Tracing papers 5% Kg 641.533 4806.40 Glassine and other glazed transparent or translucent papers 5% Kg 641.534 48.07 Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface- coated or impregnated, whether or not internally reinforced, in rolls or sheets. 4806.10 Paper and paperboard, laminated internally with bitumen, tar or asphalt 5% Kg 641.91 4807.90 Other 5% Kg 641.92 LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) SITC NO REV 3 48.08 Paper or paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading No. 48.03. 4808.10 Corrugated paper and paperboard, whether or not perforated: 4808.101 Corrugated paperboard with glued flat surface sheets 5% Kg 641.641 4808.109 Other 5% Kg 641.649 4808.20 Sack kraft paper, creped or crinkled, whether or not embossed or perforated 5% Kg 641.61 4808.30 Other kraft paper, creped or crinkled, whether or not embossed or perforated 5% Kg 641.62 4808.90 Other 5% Kg 641.69 48.09 Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets. 4809.10 Carbon or similar copying papers 5% Kg 641.311 4809.20 Self-copy paper 5% Kg 641.312 4809.90 Other 5% Kg 641.319 LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) SITC NO REV 3 48.10 Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or sheets. 4810.10 Paper and paperboard of a kind used for writing, printing or other graphic purposes, not containing fibres obtained by a mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres: 4810.11 Weighing not more than 150 g/m2 5% Kg 641.32 4810.12 Weighing more than 150 g/m2 5% Kg 641.33 4810.20 Paper and paperboard of a kind , used for writing, printing or other graphic purposes, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical process: 4810.21 Light-weight coated paper 5% Kg 641.341 4810.29 Other 5% Kg 641.349 4810.30 Kraft paper and paperboard, other than that of a kind used or writing, printing or other graphic purposes: 4810.31 Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing 150 g/m2 or less. 5% Kg 641.74 LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) SITC NO REV 3 4810.32 Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing more than 150 g/m2 5% Kg 641.75 4810.39 Other 5% Kg 641.76 4810.90 Other paper and paperboard: 4810.91 Multi-ply 5% Kg 641.771 4810.99 Other 5% Kg 641.779 48.11 Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-decorated or printed, in rolls or sheets, other than goods of the kind described in heading 48.03, 48.09 or 48.10. 4811.10 Tarred, bituminised or asphalted paper and paperboard 5% Kg 641.73 4811.20 Gummed or adhesive paper and paperboard; 4811.21 Self-adhesive 5% Kg 641.781 4811.29 Other 5% Kg 641.789 4811.30 Paper and paperboard coated, impregnated or covered with plastics (excluding adhesives): 4811.31 Bleached, weighing more than 150 g/m2 5% Kg 641.71 4811.39 Other 5% Kg 641.72 4811.40 Paper and paperboard, coated, impregnate or covered with wax, paraffin wax, stearin, oil or glycerol 5% Kg 641.791 LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) SITC NO REV 3 4811.90 Other paper, paperboard, cellulose wadding and webs of cellulose fibres 5% Kg 641.792 4812.00 Filter blocks, slabs and plates, of paper pulp 5% Kg 641.93 48.13 Cigarette paper, whether or not cut to size or in the form of booklets or tubes. 4813.10 In the form of booklets or tubes 5% Kg 642.411 4813.20 In rolls of a width not exceeding 5 cm 5% Kg 642.412 4813.90 Other 5% Kg 641.55 48.14 Wallpaper and similar wall coverings window transparencies of paper. 4814.10 “Ingrain’ paper 20% Kg 641.941 4814.20 Wallpaper and similar wall coverings, consisting of paper coated or covered, on the face side, with a grained, embossed, coloured, design-printed or otherwise decorated layer of plastics 20% Kg 641.942 4814.30 Wallpaper and similar wall coverings, consisting of paper covered, on the face side, with plaiting material, whether or not bound together in parallel strands or woven 20% Kg 641.943 4814.90 Other 20% Kg 641.949 LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) SITC NO REV 3 4815.00 Floor coverings on a base of paper or of paperboard, whether or not cut to size. 20% Kg and m3 659.11 48.16 Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading No. 48.09), duplicator stencils and offset plates, of paper, whether or not put up in boxes. 4816.10 Carbon or similar copying papers 15% Kg 642.421 4816.20 Self-copy paper 5% Kg 641.422 4816.30 Duplicator stencils 5% Kg 641.423 4816.90 Other 5% Kg 641.429 48.17 Envelopes, letter cards, plain post cards, of paper and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper and paperboard, containing an assortment of paper stationary 4817.10 Envelopes 20% Kg 642.21 4817.20 Letter cards, plain postcards and correspondence cards 20% Kg 642.22 4817.30 Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationary 20% Kg 642.23 LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) SITC NO REV 3 48.18 Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, serviettes, napkins for babies, tampons, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres. 4818.10 Toilet paper 20% Kg 642.43 4818.20 Handkerchiefs, cleansing or facial 20% Kg tissues and towels 642.941 4818.30 Table cloths and serviettes: 4818.301 Tablecloths 20% Kg 642.942 4818.302 Serviettes 20% Kg 642.943. 4818.40 Sanitary towels and tampons, napkins and napkin liners for babies 4818.401 and similar sanitary articles: 4818.402 Sanitary towels and tampons 20% Kg 642.951 4818.409 Napkins and napkin liners for 4818.50 babies 20% Kg 642.592 Other 20% Kg 642.959 4818.90 Articles of apparel and clothing accessories 20% Kg 642.944 Other 20% Kg 642.949 LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) SITC NO REV 3 48.19 Cartons, boxes, cases, bags and other packing containers, of paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops or the like. 4819.10 Cartons, boxes and cases, of corrugated paper of paperboard 15% Kg 642.11 4819.20 Folding cartons, boxes and cases, of non-corrugated paper or paperboard 5% Kg 642.12 4819.30 Sacks and bags, having a base of a width of 40 cm or more: 5% Kg 642.131 4819.301 Unprinted 5% Kg 642.139 4819.309 Other 4819.40 Other sacks and bags, including cones: 4819.401 Unprinted 15% Kg 642.141 4819.409 Other 10% Kg 642.149 4819.50 Other sacks and bags, including record sleeves: 4819.501 Egg boxes and trays 15% Kg 642.151 4819.509 Other 15% Kg 642.159 4819.60 Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like 20% Kg 642.16 LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) SITC NO REV 3 48.20 Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting-pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples of for collections and book covers, of paper or paperboard. 4820.10 Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles 20% Kg 642.31 4820.20 Exercise books 20% Kg 642.32 4820.30 Binders (other than book covers), folders and file covers 20% Kg 642.33 4820.40 Manifold business forms and interleaved carbon sets 20% Kg 642.34 4820.50 Albums for samples or for collections 20% Kg 642.35 4820.90 Other 20% Kg 642.39 48.21 Paper or paperboard labels of all kinds, whether or not printed. 4821.10 Printed 15% Kg 892.811 4821.90 Other 15% Kg 892.819 48.22 Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened). LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) SITC NO REV 3 4822.10 Of a kind for winding textile yarn 5% Kg 642.911 4822.90 Other 5% Kg 642.919 48.23 Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres. 4823.10 Gummed or adhesive papers, in strips or rolls: 4823.11 Self-adhesive 15% Kg 642.441 4823.19 Other 15% Kg 642.449 4823.20 Filter paper and paperboard 5% Kg 642.45 4823.40 Rolls, sheets and dials, printed for self recording apparatus 5% Kg 642.991 4823.60 Other paper and paperboard, of a kind used for writing, printing or other graphic purposes: 4823.51 Printed, embossed or perforated 20% Kg 642.481 4823.59 Other 20% Kg 642.489 4823.60 Trays, dishes, plates, cups and the like, of paper or paperboard 20% Kg 642.93 4823.70 Moulded or presses articles of paper pulp 5% Kg 642.992 4823.90 Other: 4823.901 Dress patterns, of paper Free Kg 642.993 4823.902 Cards, not punched, for punch card machines, whether or not in strips 5% Kg 642.994 4823.909 Other 5% Kg 642.999 LAWS OF GUYANA Customs cap. 82:01 CHAPTER 49 PRINTED BOOKS, NEWSPAPERS, PICTURES AND OTHER PRODUCTS OF THE PRINTING INDUSTRY; MANUSCRIPTS, TYPESCRIPTS AND PLANS Notes

1 — This Chapter does not cover

1. This Chapter does not cover: (a) Photographic negatives or positives on transparent bases (Chapter 37); (b) Maps, plans or globes, in relief, whether or not printed (heading No. 9023.00); (c) Playing cards or other goods of Chapter 95; or (d) Original engravings, prints or lithographs (heading No. 9702.00), postage or revenues stamps, stamp-postmarks, first-day covers, postal stationary or the like of heading No. 9704.00, antiques of an age exceeding one hundred years or other articles of Chapter 97.

2 — For the purpose of Chapter 49, the term “printed” also means, reproduced by means of a

2. For the purpose of Chapter 49, the term “printed” also means, reproduced by means of a duplication machine, produced under the control of a computer, embossed, photographed, photocopied, thermo copied or type written.

3 — Newspapers, journals and periodicals which are bound otherwise than in paper, and sets of

3. Newspapers, journals and periodicals which are bound otherwise than in paper, and sets of newspaper, journals or periodicals comprising more than one number under a single cover are to be classified in heading No. 49.01, whether or not containing advertising material.

4 — Heading No. 49.01 also covers

4. Heading No. 49.01 also covers: (a) A collection of printed reproductions of, for example, works of art or drawings, with a relative text, put up with numbered pagers in a form suitable for binding into one or more volumes; (b) A pictorial supplement accompanying, and subsidiary to, a bound volume; and LAWS OF GUYANA Customs cap. 82:01 (c) Printed parts of books or booklets, in the form of assembled or separate sheets or signatures, constituting the whole or part of a complete work and designed for binding. However, printed pictures or illusion not bearing a text, whether in the form of signatures or separate sheets or signatures or separate sheets, fall in heading No. 49.11.

5 — Subject to Note 3 to this Chapter, heading No. 49.01 does not cover publications which are

5. Subject to Note 3 to this Chapter, heading No. 49.01 does not cover publications which are essentially devoted to advertising (for example, brochures, pamphlets, leaflets, trade catalogues, year books published by trade associations, tourist propaganda). Such publications are to be classified in heading No. 49.11.

6 — For the purposes of heading No. 4903.00, the expression “children’s picture books”

6. For the purposes of heading No. 4903.00, the expression “children’s picture books” means books for children in which the pictures from the interest and the text is subsidiary. LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) SITC NO REV 3 49.01 Printed books , brochures, leaflets and similar printed matter, whether or not in single sheets 4901.10 In single sheets, whether or not folded: 4901.101 Brochures, pamphlets and leaflets Free Kg 892.151 4901.109 Other Free Kg 492.159 4901.90 Other: 4901.91 Dictionaries and encyclopedias, and serial installments thereof Free Kg 892.16 4901.99 Other: 4901.991 Brochures and pamphlets Free Kg 892.191 4909.999 Other Free Kg 892.199 49.02 Newspapers, journals and periodicals, whether or not illustrated or containing advertising material. 4902.10 Appearing at least four times a week: 4902.101 Newspapers Free Kg 892.211 4902.109 Other Free Kg 892.219 4902.90 Other Free Kg 892.29 4903.00 Children’s picture, drawing or colouring books. Free Kg 892.12 4904.00 Music, printed or in manuscript, whether or not bound or illustrated. Free Kg 892.85 49.05 Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) SITC NO REV 3 4905.10 Globes Free Kg 892.141 4905.90 Other 4905.91 In book form Free Kg 892.13 4905.99 Other Free Kg 892.149 4906.00 Plans and drawings for architectectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand ; handwritten texts; photographic reproductions on sensitized paper and carbon copies of the foregoing. Free Kg 892.82 49.07 Unused postage, revenue or similar stamps of current or new issue in the country to which they are destined; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title. 4907.001 Unused postage, revenue or similar stamps Free Kg 892.831 4907.002 Bank and currency notes Free Kg 892.832 4907.003 Cheque forms 20% Kg 892.833 4907.009 Other 20% Kg 892.839 49.08 Transfers (decalcomanias). 4908.10 Transfers (decalcomanias) vitrifiable 5% Kg 892.411 4908.90 Other 5% Kg 892.419 LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) SITC NO REV 3 49.09 Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings. 4909.001 Printed or illustrated postcards 20% Kg 892.421 4909.009 Other 20% Kg 892.429 4910.00 Calendars of any kind, printed, including calendar blocks. 20% Kg 892.84 49.11 Other printed matter, including printed pictures and photographs. 4911.10 Trade advertising material, commercial catalogues and the like 20% Kg 892.86 4911.90 Other: 4911.91 Pictures, designs and photographs 20% Kg 892.87 4911.99 Other: 4911.991 Microcopies, anatomical, botanical and other instrumental charts and diagrams 5% Kg 892.891 4911.992 Schematic maps 10% Kg 892.891 4911.993 Calendar backs and window transparencies (other than of paper) 15% Kg 892.893 4911.999 Other 20% Kg 892.899 LAWS OF GUYANA Customs cap. 82:01 SECTION XL TEXTILE AND TEXTILE ARTICLES Notes

1 — This Section does not cover

1. This Section does not cover: (a) Animal brush making bristles or hair (heading No. 05.02); horsehair or horsehair waste (heading No. 0503.00); (b) Human hair or articles of human hair (heading No. 0501.00, 6703.00 or 67.04), except straining cloth of a kind commonly used in oil presses or the like (heading No. 59.11); (c) Cotton linters or other vegetable materials of Chapter 14; (d) Asbestos of heading No. 2524.00 or articles of asbestos or other products of heading No. 68.12 or 68.13; (e) Articles of heading No. 30.05 or 30.06 (for example, wadding, guaze, bandages and similar articles for medical, surgical, dental or veterinary purposes, sterile surgical suture materials); yarn used to clean between the teeth (dental floss), in individual retail packages, of heading No. 33.06; (f) Sensitised textiles of headings Nos. 37.01 to 3704.00; (g) Monofilament of which any cross-sectional dimension exceeds 1mm or strip or the like (for example, article straw) of an apparent width exceeding 5 mm, plastics (Chapter 39), or plaits or fabrics or other basketware or wickerwork of such monofilament or strip (Chapter 46); (h) Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with plastics, or articles thereof, of Chapter 39; (i) Hides or skins with their hair or wool on (Chapter 41 or 43) or articles of furskin, artificial fur or articles thereof, of heading No. 43.03 or 43.04; (j) Articles of textile materials of heading No. 4201.00 or 42.02; (k) Products or articles of Chapter 48 (for example, cellulose wadding); LAWS OF GUYANA Customs cap. 82:01 (l) Footwear or parts of footwear, gaiters or leggings or similar articles of Chapter 64; (m) Hair-nets or other headgear or parts thereof of Chapter 65; (n) Goods of Chapter 67; (o) Abrasive-coated textile material (heading No. 68.05) and also carbon fibres or articles of carbon fibres of heading No. 68.15; (p) Glass fibres or articles of glass fibres, other than embroidery with glass thread on a visible ground of fabric (Chapter 70) (q) Articles of Chapter 94 (for example, furniture, bedding. Lamps and lighting fittings); (r) Articles of Chapter 95 (for example, toys, games, sports requisites and nets). (s) Articles of Chapter 96 (for example, brushes, travel sets for sewing, slide fasteners and typewriter ribbons); or (t) Articles of Chapter 97.

2 — (A) Goods classifiable in Chapter 50 to 55 or in heading No5809.00 or 59.02 and of a

2. (A) Goods classifiable in Chapter 50 to 55 or in heading No5809.00 or 59.02 and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over any other single textile material. When no one textile material predominates by weight, the goods are to be classified as if consisting wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. (B) For the purpose of the above rule: (a) Gimped horsehair yarn (heading No. 5110.00) and metallised yarn (heading No. 5605.00) are to be treated as a single textile material the weight of which is to be taken as the aggregate of the weights of its components; for the classifications of woven fabrics, metal thread is to be regarded as a textile material; LAWS OF GUYANA Customs cap. 82:01 (b) The choice of appropriate heading shall be effected by determining first the Chapter and then the applicable heading within that Chapter, disregarding any materials not classified in that Chapter; (c) When both Chapters 54 and 55 are involved with any other Chapter, Chapters 54 and 55are to be treated as a single Chapter; (d) Where a Chapter or a heading refers to goods of different textile material, such materials are to be treated as a single textile material. (C) The provisions of paragraphs (A) and (B) above also to the yarns referred to in Notes 3, 4, 5 or 6 below.

3 — (A) For the purposes of this Section, and subject to the exceptions in paragraph (B)

3. (A) For the purposes of this Section, and subject to the exceptions in paragraph (B) below, yarns (single multiple (folded) or cabled) of the following description are to be treated as “twine, cordage, ropes and cables”: (a) Of silk or waste silk, measuring more than 20,000 decitex; (b) Of man-made fibres (including yarn of two or more nonofilaments of Chapter 54), measuring more than 10,000 decitex; (c) Of true hemp or flax: (i) Polished or glazed, measuring 1,429 decitex or more; or (ii) Not polished or glazed, measuring more than 20,000 decitex; (d) Of coir, consisting of three or more piles; (e) Of other vegetable fibres, measuring more than 20,000 decitex; or (f) Reinforced with metal thread. (B) Exceptions: (a) Yarn of wool or other animal hair and paper yarn, other than yarn reinforced with metal thread (b) Man-made filament tow of Chapter 55 and multifilament yarn without twist or with a twist of less than 5 turns per metre of Chapter 54;reinforced with metal thread; LAWS OF GUYANA Customs cap. 82:01 (c) Silk worm gut of heading No. 5006, and monofilament of Chapter 54; (d) Metallised yarn of heading No. 5605.00; yarn reinforced with metal thread is subject to paragraph (A) (f) above; and (e) Chenille yarn, gimped yarn and loop wale-yarn of heading No. 5606.00

4 — (A) For the purposes of Chapters 50, 51, 52, 54 and 55, the expression “put up for

4. (A) For the purposes of Chapters 50, 51, 52, 54 and 55, the expression “put up for retail sale” in relation to yarn means, subject to the exceptions in paragraph (B) below, yarn (single, multiple (folded) or cabled) put up: (a) On cards, reels, tubes or similar supports, of a weight (including support) not exceeding: (i) 85 g in the case of silk, waste silk or man-made filament yarn; or (ii) 125 g in the cases; (b) In balls, hanks or skeins of a weight not exceeding: (i) 85 g in the case of man-made filament yarn of less than 3,000 decitex, silk or silk waste; (ii) 125 g in the case of all other yarns of less than 2,000 decitex; or (iii) 500g in other cases; (c) In hanks or skeins comprising several smaller hanks or skeins separated by dividing threads which render them independent one of the other, each of uniform weight not exceeding: (i) 85 g in the case of silk, waste silk or man-made filament yarn; or (ii) 125 g in other cases. (B) Exceptions: (a) Single yarn of any textile material, except: (i) Single yarn of wool or fine animal hair, unbleached; and (ii) Single yarn of wool or fine animal hair, bleached, dyed or printed, measuring more than 5,000 decitex; LAWS OF GUYANA Customs cap. 82:01 (b) Multiple (folded) or cabled yarn, unbleached: (i) Of silk or waste silk, however put up; or (ii) Of other textile material except wool or fine animal hair, in hanks or skeins; (c) Multiple (folded) or cabled yarn of silk or waste silk, bleached, dyed or printed, measuring 133 decitex or less; and (d) Single, multiple (folded) or cabled yarn of any textile material: (i) In cress-reeled hanks or skeins; or (ii) Put up on supports or in some other manner indicating its use in the textile industry (for example, on cops, twisting mill tubes, pirns, conical bobbins or spingles, reeled in the form of cocoons for embroidery looms).

5 — For the purposes of headings Nos. 52.04, 54.01 and 55.08 the expression “sewing thread”

5. For the purposes of headings Nos. 52.04, 54.01 and 55.08 the expression “sewing thread” means multiple (folded) or cabled yarn: (a) Put up on supports (for example, reels, tubes) of a weight (including support) not exceeding 1,000 g; (b) Dressed for the use as sewing thread; and (c) With a final “Z” twist.

6 — For the purposes of this Section, the expression “high tenacity yarn” means yarn having a

6. For the purposes of this Section, the expression “high tenacity yarn” means yarn having a tenacity, expressed in cN/tex (centinewtons per tex). Greater than the following: Single yarn of nylon polyamides, or of polyesters…………………………….60 cN/tex Multiple (folded) or cabled yarn of nylon or other polyamides, or of polyesters ………………………………………………………………..53 cN/tex Single, multiple (folded) or cabled yarn of viscose rayon……………………..27 cN/tex.

7 — For the purposes of this Section, the expression “made-up” means

7. For the purposes of this Section, the expression “made-up” means: (a) Cut otherwise than into squares or rectangles; LAWS OF GUYANA Customs cap. 82:01 (b) Produced in the final stage ready for use (or merely needing separation by cutting dividing threads) without sewing or other working (for example, certain dusters, towels, table cloth, scarf squares, blankets); (c) Hemmed or with rolled edges, or with a knotted fringe at any of the edges, but excluding fabrics, the cut edges of which have been prevented from unraveling by whipping or by other simple means; (d) Cut to size and having undergone a process of drawn thread work; (e) Assembled by sewing, gumming or otherwise (other than piece goods consisting of two or more lengths of identical material joined end to end and piece goods composed of two or more textiles assembles in layers, whether or not padded); (f) Knitted or crocheted to shape, whether presented as separate items or in the form of a number of items in the length.

8 — For the purposes of Chapters 50 to 60

8. For the purposes of Chapters 50 to 60: (a) Chapters 50 to 55 and 60 and, except where the context otherwise requires, Chapter 56 to 59, do not apply to goods made up within the remaining of Note 7 above; and (b) Chapters 50 to 55 and 60 do not apply to goods of Chapters 56 to 59.

9 — The woven fabrics of Chapters 50 to 55 include fabrics consisting of layers of parallel

9. The woven fabrics of Chapters 50 to 55 include fabrics consisting of layers of parallel textile yarns superimposed on each other acute or right angles. These layers are bound at the intersections of the yarn by an adhesive or by thermal bonding.

10 — Elastic products consisting of textile materials combined with rubber threads are classified

10. Elastic products consisting of textile materials combined with rubber threads are classified in this Section.

11 — For the purpose of this Section, the expression “impregnated” includes “dipped”

11. For the purpose of this Section, the expression “impregnated” includes “dipped”.

12 — For the purposes of this Section, the expression “polymides” includes “aramides”

12. For the purposes of this Section, the expression “polymides” includes “aramides”.

13 — Unless the context otherwise requires, textile garments of different headings are to be

13. Unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if put up in sets for retail sale. For the purposes of this Note, the expression “textile garments” means garments of headings Nos. 61.01 to 61.14 and headings Nos. 62.01 to 62.11. LAWS OF GUYANA Customs cap. 82:01 Subheading Notes

1 — In this section and, where applicable, throughout the Nomenclature, the following

1. In this section and, where applicable, throughout the Nomenclature, the following expressions have the meanings hereby assigned to them: (a) Elastomeric yarn Filament yarn, including monofilament, of synthetic textile material, other than textured yarn, which does not break on being extended to three times its original length and which returns, after being extended to twice its original length, within a period of five minutes returns, after being extended to twice its original length, within a period of five minutes, to a length not greater than one and a half times its original length. (b) Unbleached yarn Yarn which: (i) has the natural colour of its constituent fibres and has been bleached, dyed (whether or not in the mass) or printed; or (ii) is of indeterminate colour (“grey yarn”), manufactured from garneted stock. Such yarn may have been treated with a colourless dressing or fugitive dye (which disappears after simple washing with soap) and, in the case of man- made fibres, treated in the mass with delustring agents (for example, titanium dioxide). (c) Bleached yarn Yarn which: (i) has undergone a bleaching process, is made of bleached fibres or, unless the content otherwise requires, has been dyed white (whether or not in the mass) or treated with a white dressing; (ii) consists of a mixture of unbleached and bleached fibres; or (iii) is multiple (folded) or cabled and consists of unbleached and bleached yarns. LAWS OF GUYANA Customs cap. 82:01 (d) Coloured (dyed or printed) yarn Yarn which: (i) is dyed (whether or not in the mass) other than white or in a fugitive colour, or printed, or made from dyed or printed fibres; (ii) consists of a mixture of dyed fibres of different colours or of a mixture of unbleached or bleached fibres with coloured fibres (marl or mixture yarns), or is printed in one or more colours at intervals to give the impression of dots; (iii) is obtained from slivers or rovings which have been printed; or (iv) is multiple (folded) or cabled and consists of unbleached or bleached yarn and coloured yarn. The above definitions also apply, mutatis mutandis, to monofilament and to strip or the like of Chapter54. (e) Unbleached woven fabric Woven fabric made from unbleached yarn and which has not been bleached, dyed or printed. Such fabric may have been treated with a colourless dressing or o fugitive dye. (f) Bleached woven fabric Woven fabric which: (i) has been bleached or, unless the context otherwise requires, dyed white or treated with a white dressings, in the piece; (ii) consists of bleached yarn; or (iii) consists of unbleached and bleached yarn. (g) Dyed woven fabric Woven fabric which: (i) is dyed a single uniform colour other than white (unless the context otherwise requires) or has been treated with a coloured finish other than white (unless the context otherwise requires), in the piece; or (ii) consists of unbleached or bleached yarn and coloured yarn; or LAWS OF GUYANA Customs cap. 82:01 (h) Woven fabric of yarns of different colours Woven fabric (other than printed woven fabric) which: (i) consists of yarns of different colours or yarns of different shades of the same colour (other than the natural colour of the constituent fibres); (ii) consists of unbleached or bleached yarn and coloured yarn; or (iii) consists of marl or mixture yarn. (In all cases, the yarn used in selvedges and piece ends is not taken into consideration). (i) Printed woven fabric Woven fabric which has been printed in the piece, whether or not made from yarns of different colours. (The following are also regarded as printed woven fabrics: woven fabrics bearing design made, for example, with a brush or spray gun, by means of transfer paper, by flocking or by the batik process.) The process of mercerization does not affect the classification of yarns or fabrics within the above categories. (j) Plain weave A fabric construction in which each yarn of the weft passes alternately over and under successive yarns of the wrap and each yarn of the warp passes alternately over and under successive yarns of the weft.

2 — (A) Products of Chapters 56 to 63 containing two or more textile materials are to

2. (A) Products of Chapters 56 to 63 containing two or more textile materials are to be regarded as consisting wholly of that material which would be selected under Note 2 of this Section for the classification of a product of Chapters 50 and 55 consisting of the same textile materials. (B) For the application of this rule: (a) where appropriate, only the part which determines the classification under Interpretative Rule 3 shall be taken into account; LAWS OF GUYANA Customs cap. 82:01 (b) in the case of textile products consisting of a ground fabric and a pile or looped surface no account shall be taken into account; (c) in the case of embroidery of heading No. 58.10 and goods thereof, only the ground fabric shall be taken into account. However, embroidery without visible ground, and goods thereof, shall be classified with reference to the embroidering threads alone. LAWS OF GUYANA Customs cap. 82:01 CHAPTER 50 SILK HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) SITC NO REV 3 5001.00 Silk-worm cocoons suitable for reeling. 5% Kg 261.41 5002.00 Raw silk (not thrown). 5% Kg 261.3 50.03 Silk waste (including cocoons unsuitable for reeling, yarn waste garneted stock). 5003.10 Not carded or combed 5003.90 Other 5% Kg 261.42 5% Kg 261.49 5004.00 Silk yarn (other than yarn spun from silk waste) not put up for retail sale. 5% Kg 651.92 5005.00 Yarn spun from silk waste, not put up for retail sale. 5% Kg 651.93 5006.00 Silk yarn and yarn spun from silk waste, put up for retail sale; silkworm gut. 5% Kg 651.94 50.07 Woven fabrics of silk or of silk waste. 5007.10 Fabrics of noil silk 5% Kg and m3 654.11 5007.20 Other fabrics, containing 85% or more by weight of silk or of silk waste other than noil silk 5% Kg and m2 654.13 5007.90 Other fabrics 5% Kg and m2 654.19 LAWS OF GUYANA Customs cap. 82:01 CHAPTER 51 WOOL, FINE OR COARSE ANIMAL HAIR; HORSEHAIR YARN AND WOVEN FABRIC Note

1 — Throughout the Nomenclature

1. Throughout the Nomenclature: (a) “Wool” means the natural fibre grown by sheep or lambs; (b) “Fine animal hair” means the hair of alpaca, llama, vicuna, camel, yak. Angora, Tibetan, Kashmir or similar goats (but not common goats), rabbit (including Angora rabbit), hare, beaver, nutria or musk-rat; (c) “Coarse animal hair” means the hair of animals not mentioned above, excluding brush-making hair and bristles (heading No. 05.02) ad horsehair (heading No.0503.00). LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) SITC NO REV 3 51.01 Wool, not carded or combed. 5101.10 Greasy, including fleece-washing wool: 5% Kg 268.11 5101.11 Shorn wool 5% Kg 268.19 5101.19 Other 5101.20 Degreased, not carbonized: 5101.21 Shorn wool 5% Kg 268.211 5101.29 Other 5% Kg 268.219 5101.30 Carbonized 5% Kg 268.29 51.02 Fine or coarse animal hair, not carded or combed. 5102.10 Fine animal hair 5% Kg 268.3 5102.20 Coarse animal hair 5% Kg 268.59 51.03 Waste of wool or of fine or coarse animal hair, including yarn waste but excluding garneted stock. 5103.10 Noils of wool or of fine animal hair 5% Kg 268.63 5103.20 Other waste of wool or of fine animal hair 5% Kg 268.691 5103.30 Waste of coarse animal hair 5% Kg 268.692 5104.00 Garneted stock of wool or of fine or coarse animal hair. 5% Kg 268.62 51.05 Wool and fine or coarse animal hair, carded or combed (including combed wool in fragments). 5105.10 Carded wool 5% Kg 268.711 5105.20 Wool tops and other combed wool: 5105.21 Combed wool in fragments 5% Kg 268.712 LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) SITC NO REV 3 5105.29 Other 5% Kg 268.73 5105.30 Fine animal hair, carded or combed 5% Kg 268.771 5105.40 Coarse animal hair, carded or combed 5% Kg 268.772 51.06 Yarn of carded wool, not put up for retail sale. 5106.10 Containing 85% or more by weight of wool 5% Kg 651.12 5106.20 Containing less than 85% by weight of wool 5% Kg 651.17 51.07 Yarn of combed wool, not put up for retail sale 5107.10 Containing 85% or more by weight of wool 5% Kg 651.13 5107.20 Containing less than 85% by weight of wool 5% Kg 651.18 51.08 Yarn of fine animal hair (carded or combed), not put up for retail sale. 5108.10 Carded 5% Kg 651.141 5108.20 Combed 5% Kg 651.142 51.09 Yarn of wool or of fine animal hair, put up for retail sale. 5109.10 Containing 85% or more by weight of 5% Kg 651.16 5109.90 wool or of fine animal hair 5% Kg 651.19 Other LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) SITC NO REV 3 5110.00 Yarn of coarse animal hair or of horsehair (including gimped horsehair yarn), whether or not put up for retail sale. 5% Kg 651.15 51.11 Woven fabrics of carded wool or of carded fine animal hair. 5111.10 Containing 85% or more by weight of wool or of fine animal hair: 5111.11 Of a weight not exceeding 300 g/m2 5% Kg 654.211 5111.19 Other 5% Kg 654.212 5111.20 Other, mixed mainly or solely with man-made filaments 5% Kg 654..311 5111.30 Other, mixed mainly or solely with man-made staple fibres 5% Kg 654.312 5111.90 Other 5% Kg 654.33 51.12 Woven fabrics of combed wool or of combed fine animal hair. 5112.10 Containing 85% or more by weight of wool or of fine animal hair: 5112.11 Of a weight not exceeding 200 g/m2 5% Kg 654.221 5112.19 Other 5% Kg 654.229 5112.20 Other, mixed mainly or solely with man-made filaments 5% Kg 654.321 5112.30 Other, mixed mainly or solely with man-made staple fibres 5% Kg 654.329 5112.90 Other 5% Kg 654.34 5113.00 Woven fabrics of coarse animal hair or horsehair. 5% Kg 654.92 LAWS OF GUYANA Customs cap. 82:01 CHAPTER 52 COTTON Subheading Note

1 — For the purposes of subheading Nos. 5209.42 and 5211.42, the expression “denim” means

1. For the purposes of subheading Nos. 5209.42 and 5211.42, the expression “denim” means fabrics of yarns of different colours, of 3-thread or 4-thread twill, including broken twill, warp faced, the warp yarns of which are of one and the same colour and the weft yarns of which are unbleached, bleached, dyed grey or coloured a lighter shade of the colour of the warp yarns. LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) SITC NO REV 3 52.01 Cotton, not carded or combed. 5201.001 Sea Island cotton 5% Kg 263.11 5201.009 Other 5% Kg 263.19 52.02 Cotton waste (including yarn waste and garneted stock). 5202.10 Yarn waste (including thread waste) 5% Kg 263.31 5202.90 Other: 5202.91 Garneted stock 5% Kg 263.32 5202.99 Other 5% Kg 263.39 5203.00 Cotton, carded or combed 5% Kg 263.4 52.04 Cotton sewing thread, whether or not put up for retail sale. 5204.10 Not put up for retail sale: 5204.11 Containing 85% or more by weight of cotton 5% Kg 651.211 5204.19 Other 5% Kg 651.219 5204.20 Put up for retail sale 5% Kg 651.22 52.05 Cotton yarn (other than sewing thread), containing 85% or more by weight of cotton, not put up for retail sale. 5205.10 Single yarn, of uncombed fibres: 5205.11 Measuring 714.29 decitex or more (not exceeding 14 metric number) 5% Kg 651.331 LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) SITC NO REV 3 5205.12 Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) 5% Kg 651.332 5205.13 Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number) 5% Kg 651.333 5205.14 Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) 5% Kg 651.334 5205.15 Measuring less than 125 decitex (exceeding 80 metric number) 5% Kg 651.335 5205.20 Single yarn, of combed fibres: 5205.21 Measuring 714.29 decitex or more (not exceeding 14 metric number) 5% Kg 651.336 5205.22 Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) 5% Kg 621.337 5205.23 Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number) 5% Kg 651.3381 5205.24 Measuring less than 192.32 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) 5% Kg 651.3382 5205.26 Measuring less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number but not exceeding 94 metric number) 5% Kg 651.3383 LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) SITC NO REV 3 5205.27 Measuring less than 106.38 decitex 5% Kg 651.3384 but not less than 83.33 decitex (exceeding 94 metric number but 5% Kg 651.3385 not exceeding 120 metric number) 5205.28 Measuring less than 83.33 decitex (exceeding 120 metric number) 5205.30 Multiple (folded) or cabl;ed yarn, of uncombed fibres: 5% Kg 651.3386 5205.31 Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn) 5205.32 Measuring per single yarn less than 714.29 decitex but not less than 5% Kg 651.3387 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn) 5205.33 Measuring per single yarn less than 232.56 deciteex but not less than 5% Kg 651.3388 192.31 decitex (exceeding 43metric number but not exceeding 52 metric number per single yarn) 5205.34 Measuring per single yarn less than 192.31 decitex but not less than 5% Kg 651.3389 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) 5% Kg 651.3391 5205.35 Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn) 5205.40 Multiple (folded) or cabled yarn, of combed fibres: 5% Kg 651.3392 5205.41 Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn) LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) SITC NO REV 3 5205.42 Measuring per single yarn less than 174.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn) 5% Kg 651.3393 5205.43 Measuring per single yarn less than 192.31 decitex but not less than 106.38 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) 5% Kg 651.3394 5205.44 Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) 5% Kg 651.3395 5205.46 Measuring per single yarn less125 decitex but not less than 106.38 (exceeding 80 metric number but not exceeding 94 metric number per single yarn) 5% Kg 651.3396 5205.47 Measuring per single yarn less than 106.38 decitex less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number per single yarn) 5% Kg 651.3397 5205.48 Measuring per single yarn less than 83.33 decitex (exceeding 120 metric number per single 5% Kg 651.3398 yarn) 52.06 Cotton yarn (other than sewing thread), containing less than 85% by weight of cotton, not put for retail sale) 5206.10 Single yarn, of cotton uncombed fibres: LAWS OF GUYANA Customs cap. 82:01 SITC HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) REV 3 NO 5206.11 Measuring 714.29 decitex or more (not exceeding 14 metric number) 5% Kg 651.341 5206.12 Measuring less than 714.29 decitex but not less than 232.56 decitex but not less than 192.31 decitex (exceeding 14 metric number but not exceeding 43 metric number) 5% Kg 651.342 5206.13 Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number) 5% Kg 651.343 5206.14 Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) 5% Kg 651.344 5206.15 Measuring less than 125 decitex (exceeding 80 metric number) 5% Kg 651.345 5206.20 Single yarn, of combed fibres: 5206.21 Measuring 714.29 decitex or more (not exceeding 14 metric number) 5% Kg 651.346 5206.22 Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) 5% Kg 651.347 5206.23 Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number) 5% Kg 651.3481 5206.24 Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) 5% Kg 651.3482 5206.25 Measuring less than 125 decitex (exceeding 80 metric number) 5% Kg 651.3483 5206.30 Multiple (folded) or cabled yarn, of uncombed fibres: LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) SITC NO REV 3 5206.31 Measuring pr single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn) 5% Kg 651.3284 5206.32 Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn) 5% Kg 651.3485 5206.33 Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) 5% Kg 651.3486 5206.34 Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) 5% Kg 651.3487 5206.35 Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn) 5% Kg 651.3488 5206.40 Multiple (folded) or cables yarn, of combed fibres: 5206.41 Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn) 5% Kg 651.3489 5206.42 Measuring per single yarn less than 714.29 decitex but not less 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn) 5% Kg 651.3491 5206.43 Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) 5% Kg 651.3492 LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) SITC NO REV 3 5206.44 Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) 5% Kg 651.3493 5206.45 Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn) 5% Kg 651.3494 52.07 Cotton yarn (other than sewing thread) put up for retail sale. 5207.10 Containing 85% or more by weight of cotton 5% Kg 651.31 5207.90 Other 5% Kg 651.32 52.08 Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200 g/m2 . 5208.10 Unbleached: 5208.11 Plain weave, weighing not more than 100 g/m2 : 5208.111 Of sea Island cotton 5% Kg and m2 652.211 5208.119 Other 5% Kg and m2 652.212 5208.12 Plain weave, weighing more than 100 g/m2 5208.121 Of sea Island cotton 5% Kg and m2 652.213 5208.129 Other 5% Kg and m2 652.214 5208.13 3-thread or 4-thread twill, 5208.19 including cross twill 5% Kg and m2 652.215 5208.20 Other fabrics 5% Kg and m2 652.219 5208.21 Bleached: Plain weave, weighing not more than 100 g/m2 : LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) SITC NO REV 3 52.09 Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200 g/m2 5209.10 Unbleached 5209.11 Plain weave: 5209.111 Of island cotton Kg and m2 652.221 5% 5209.119 Other Kg and m2 652.222 5209.12 5% 3-thread or 4-thread twill, including cross twill 5209.19 Other fabrics Kg and m2 652.223 5% 5209.20 Bleached: Kg and m2 652.229 5209.21 5% Plain weave: 5209.211 Of Sea Island cotton Kg and m2 652.411 5209.219 5% Kg and m2 Other 652.412 5209.22 5% 3-thread or 4-thread twill including cross twill 5209.29 5% Kg and m2 Other fabrics 652.413 5209.30 5% Kg and m2 Dyed: 652.419 5209.31 Plain weave 5209.32 5% Kg and m2 3-thread or 4 thread twill, 652.421 including cross twill 5209.39 5% Other fabrics 5209.40 Of yarns of different colours: Kg and m2 652.422 5% 5209.41 Plain weave Kg and m2 652.429 5% 5209.42 Denim 5209.43 Other fabrics of 3-thread or 4- thread twill, including cross twill Kg and m2 652.441 5% 5209.49 Other fabrics Kg and m2 652.43 5% 5209.50 Printed: 5209.51 Plain weave Kg and m2 652.449 5% 5209.52 3-thread or 4-thread twill, including cross twill Kg and m2 652.452 5% 5209.59 Other fabrics Kg and m2 652.459 5% LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) SITC NO REV 3 52.10 Woven fabrics of cotton, containing less 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing not more than 200 g/m2 5210.10 Unbleached: 5210.11 Plain weave 5% Kg and m2 652.231 5210.12 3-thread or 4-thread twill, including cross twill 5% Kg and m2 652.232 5210.19 Other fabrics 5% Kg and m2 652.239 5210.20 Bleached 5210.21 Plain weave 5% Kg and m2 652.511 5210.22 3-thread or 4-thread twill, including cross twill 5% Kg and m2 652.512 5210.29 Other fabrics 5% Kg and m2 652.519 5210.30 Dyed: 5210.31 Plain weave 5% Kg and m2 652.521 5210.32 3-thread or 4-thread twill including cross twill 5% Kg and m2 652.522 5210.39 Other fabrics 5% Kg and m2 652.529 5210.40 Of yarns of different colours: 5210.41 Plain weave 5% Kg and m2 652.531 5210.42 3-thread or 4-thread twill, including cross twill 5% Kg and m2 652.532 5210.49 Other fabrics 5% Kg and m2 652.539 5210.51 Printed: 5210.52 Plain weave 5% Kg and m2 652.541 3-thread or 4-thread twill, including cross twill 5% Kg and m2 652.542 5210.59 Other fabrics 5% Kg and m2 652.549 LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) SITC NO REV 3 52.11 Woven fabrics of cotton, containing less than 85% by weight of cotton mixed mainly or solely with man-made fibres, weighing more than 200 g/m2 5211.10 Unbleached: 5211.11 Plain weave 5% Kg and m2 652.241 5211.12 3-thread or 4-thread twill, including cross twill 5% Kg and m2 652.242 5211.19 Other fabrics 5% Kg and m2 652.249 5211.20 Bleached: 5211.21 Plain weave 5% Kg and m2 652.611 5211.22 3-thread or 4-thread twill, including cross twill 5% Kg and m2 652.612 5211.29 Other fabrics 5% Kg and m2 652.619 5211.30 Dyed: 5211.31 Plain weave 5% Kg and m2 652.621 5211.32 3-thread or 4-thread twill including cross twill 5% Kg and m2 652.622 5211.39 Other fabrics 5% Kg and m2 652.629 5211.40 Of yarns of different colours: 5211.41 Plain weave 5% Kg and m2 652.641 5211.42 Denim 5% Kg and m2 652.63 5211.43 3-thread or 4-thread twill, 5211.49 including cross twill 5% Kg and m2 652.642 5211.50 Other fabrics 5% 5211.51 Printed: Kg and m2 652.649 5211.52 Plain weave 5% 3-thread or 4-thread twill, Kg and m2 652.651 including cross twill 5% Kg and m2 652.652 5211.59 Other fabrics 5% Kg and m2 652.659 LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) SITC NO REV 3 52.12 Other woven fabrics of cotton. 5212.10 Weighing not more than 200 g/m2 5212.11 Unbleached 5% Kg and m2 652.25 5212.12 Bleached 5% Kg and m2 652.91 5212.13 Dyed 5% Kg and m2 652.92 5212.14 Of yarns of different colours 5% Kg and m2 652.93 5215.15 Printed 5% Kg and m2 652.94 5212.20 Weighing more than 200 g/m2 : 5212.21 Unbleached 5% Kg and m2 652.26 5212.22 Bleached 5% Kg and m2 652.95 5212.23 Dyed 5% Kg and m2 652.96 5212.24 Of yarns of different colours 5% Kg and m2 652.97 5212.25 Printed 5% Kg and m2 652.98 LAWS OF GUYANA Customs cap. 82:01 CHAPTER 53 OTHER VEGETABLE TEXTILE FIBRES; PAPER YARN AND WOVEN FABRICS OF PAPER YARN HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) SITC NO REV 3 53.01 Flax, raw or processed but not spun; flax tow waste (including yarn waste and garneted stock) 5301.10 Flax, raw or retted 5% Kg 265.11 5301.20 Flax, broken, scotched, hackled or otherwise processed, but not spun: 5301.21 Broken or scrutched 5% Kg 265.121 5301.29 Other 5% Kg 265.129 5301.30 Flax tow and waste 5% Kg 265.13 53.02 True hemp (Canabis sativa L.) ,raw or processed but no0t spun; tow and waste of true hemp (including yarn waste and garneted stock) 5302.10 True hemp, raw or retted 5% Kg 265.21 5302.90 Other 5% Kg 265.29 53.03 Jute and other textile bast fibres (excluding flax, true hemp and ramie), raw or processed but not spun; tow and waste of these fibres (including yarn waste and garneted stock). LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) SITC NO REV 3 5303.10 Jute and other textile bast fibres, raw or retted 5% Kg 264.1 5303.90 Other 5% Kg 264.9 53.04 Sisal and other textile fibres of the genus Agave, raw and waste of these fibres (including yarn waste and garneted stock). 5304.10 Sisal and other textile fibres of the genus Agave, raw 5% Kg 265.41 5304.90 Other 5% Kg 265.49 53.05 Coconut, abaca (Manila hemp or Musa textilis Nee), ramie and other elsewhere specified or included, raw or processed but not spun; tow, noils and waste of these fibres (including yarn waste and garneted stock). 5305.10 Of coconut (coir): 5305.11 Raw 5% Kg 265.71 5305.19 Other: 5305.191 Waste coconut fibres (including yarn waste and garneted stock) 5% Kg 265.791 5305.199 Other 5% Kg 265.799 5305.20 Of abaca: 5305.21 Raw 5% Kg 265.51 5305.29 Other: 5305.291 Waste of abaca (incliding yarn waste and garneted stock) 5% Kg 265.591 5305.299 Other 5% Kg 265.599 5305.90 Other: LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) SITC NO REV 3 5305.91 Raw other 5% Kg 265.81 5305.99 Other 5% Kg 265.89 53.06 Flax yarn. 5306.10 Single 5% Kg 651.961 5306.20 Multiple (folded) or cabled 5% Kg 651.962 53.07 Yarn of jute or of other textile bast fibres of heading No. 53.03 5% Kg 651.97 5307.10 Single 5% Kg 651.971 5307.20 Multiple (folded) or cabled 5% Kg 651.972 53.08 Yarn of other vegetable textile fibres; paper yarn. 5308.10 Coir yarn 5% Kg 651.991 5308.20 True hemp yarn 5% Kg 651.992 5308.30 Paper yarn 5% Kg 651.993 5308.90 Other 5% Kg 651.999 53.09 Woven fabrics of flax 5309.10 Containing 85% or more by weight of flax: 5309.11 Unbleached or bleached 5% Kg and m2 654.411 5309.19 Other 5% Kg and m2 654.419 5309.20 Containing less than 85% by weight of flax: 5309.21 Unbleached or bleached 5% Kg and m2 654.421 5309.29 Other 5% Kg and m2 654.429 LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) SITC NO REV 3 53.10 Woven fabrics of jute or of other textile bast fibres of heading No. 53. 03 5310.10 Unbleached 5% Kg and m2 654.51 5310.90 Other 5% Kg and m2 654.59 5311.00 Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn. 5% Kg and m2 654.93 LAWS OF GUYANA Customs cap. 82:01 CHAPTER 54 MAN-MADE FILAMNTS Notes

1 — Throughout the Nomeclature, the term “man-made fibres” means staple and filament of

1. Throughout the Nomeclature, the term “man-made fibres” means staple and filament of the organic polymers produced by manufacturing processes, either: (a) By polymerization of organic monomers, such as polyamides, polyesters, polyurethanes or polyvinyl derivatives; or (b) By chemical transformation of natural organic polymers (for example, cellulose, casein, proteins or algae), such as viscose rayon, cellulose acetate, cupro or alginates. The terms “synthetic” and “article”, used in relation to fibres, mean: sunthetic: fibres as defined at (a); artifical: fibres as defined at (b). The terms “man-made”, “synthetic” and “artifical” shall have the same meanings when used in relation to “textile materials”

2 — Headings Nos. 54.02 and 54.03 do not apply to synthetic or artificial filament tow of

2. Headings Nos. 54.02 and 54.03 do not apply to synthetic or artificial filament tow of Chapter 55. LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) SITC NO REV 3 54.01 Sewing thread of man-made filaments, whether or not put up for retail sale. 5401.10 Of synthetic filaments: 5401.101 Not put up for retail sale 5% Kg 651.411 5401.102 Put up for retail sale 5% Kg 651.412 5401.20 Of artificial filaments: 5401.201 Not put up for retail sale 5% Kg 651.421 5401.202 Put up for retail sale 5% Kg 651.422 54.02 Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex. 5402.10 High tenacity yarn of nylon or other polyamides 5% Kg 651.621 5402.20 High tenacity yarn of polyesters, 5% Kg 651.622 5402.30 Textured yarn: 5402.31 Of nylon or other polamides, measuring per single yarn not more than 50 tex. 5% Kg 651.511 5402.32 Of nylon or other polamides, measuring per single yarn not more than 50 tex 5% Kg 651.512 5402.33 Of polyesters 5% Kg 651.52 5402.39 Other 5% Kg 651.59 5402.40 Other yarn, single, twisted, untwisted or with a twist not exceeding 50 turns per metre: 5402.41 Of nylon or other polyamides 5% Kg 651.631 5402.42 Of polyesters, partially oriented 5% Kg 651.632 5402.43 Of polyesters, other 5% Kg 651.633 5402.49 Other 5% Kg 651.639 LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) SITC NO REV 3 5402.50 Other yarn, single, with a twist exceeding 50 turns per metre: 5402.51 Of nylon or other polyamides 5% Kg 651.641 5402.52 Of polyesters 5% Kg 651.642 5402.59 Other 5% Kg 651.649 5402.60 Other yarn, multiple (folded) or cabled: 5402.61 Of nylon or other polamides 5% Kg 651.691 5402.62 Of polyesters 5% Kg 651.692 5402.69 Other 5% Kg 651.699 54.03 Artificial filament yarn (other than sewing thread, not put up for retail sale, including artificial monofilament of less than 67 decitex. 5403.10 High tenacity yarn of viscose rayon 5% Kg 651.73 5403.20 Textured yarn 5% Kg 651.72 5403.30 Other yarn, single: 5403.31 Of viscose rayon, untwisted or with a twist not exceeding 120 turns per metre 5% Kg 651.74 5405.32 Of viscose rayon, with a twist exceeding 120 twist not exceeding 120 turns per metre 5% Kg 651.751 5403.33 Of cellulose acetate 5% Kg 651.752 5403.39 Other 5% Kg 651.759 5403.40 Other yarn, multiple (folded) or cabled: 5403.41 Of viscose rayon 5% Kg 651.761 5403.42 Of cellulose acetate 5% Kg 651.762 5403.49 Other 5% Kg 651.769 LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) SITC NO REV 3 54.04 Synthetic monofilament of 67 decitex or more and of which cross-sectional dimension exceeds 1 mm; strip and the like (for example artificial straw) of synthetic textile materials of an apparent width not exceeding 5 mm. 5404.10 Monofilament 5% Kg 651.881 5404.91 Other 5% Kg 651.889 5405.00 Artificial monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example artificial textile materials of an apparent width not exceeding 5 mm. 5% Kg 651.77 54.06 Man-made filament yarn (other than sewing thread), put up for retail sale. 5406.10 Synthetic filament yarn 5% Kg 651.61 5406.20 Artificial filament yarn 5% Kg 651.71 54.07 Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading No 54.04 5407.10 Woven fabrics obtained from high tenacity yarn of nylon or other polyamides or of polyesters 5% Kg and m2 653.11 Woven fabrics obtained from strip 5407.20 or the like 5% Kg and m2 653.12 LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) SITC NO REV 3 5407.30 Fabrics specifies in Note 9 to section XI 5% Kg and m2 653.13 5407.40 Other woven fabrics, containing 85% or more by weight of filaments of nylon or other polyamides: 5407.41 Unbleached or bleached 5% Kg and m2 653.141 5407.42 Dyed 5% Kg and m2 653.142 5407.43 Of yarns of different colours 5% Kg and m2 653.143 5407.44 Printed 5% Kg and m2 653.144 5407.50 Other woven fabrics, containing 85% or more by weight of polyester filaments: 5407.51 Unbleached or unbleached 5% Kg and m2 653.151 5407.52 Dyed 5% Kg and m2 653.152 5407.53 Of yarns of different colours 5% Kg and m2 653.153 5407.54 Printed 5% Kg and m2 653.154 5407.60 Other woven fabrics, containing 85% or more by weight of filaments 5407.61 Containing 85% or more by weight of non-textured polyester filaments 5% Kg and m2 653.16 5407.69 Other 5% Kg and m2 653.171 5407.70 Other woven fabrics, containing 85% or more by weight of synthetic filaments: 5407.71 Unbleached or bleached 5% Kg and m2 653.172 5407.72 Dyed 5% Kg and m2 653.173 5407.73 Of yarns of different colours 5% Kg and m2 653.174 5407.74 Printed 5% Kg and m2 653.175 5407.80 Other woven fabrics, containing less than 85% by weight of synthetic filaments, mixed mainly or solely with cotton: 5407.81 Unbleached or bleached 5% Kg and m2 653.181 LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) SITC NO REV 3 5407.82 Dyed 5% Kg and m2 653.182 5407.83 Of yarns of different colours 5% Kg and m2 653.183 5407.84 Printed 5% Kg and m2 653.184 5407.90 Other woven fabrics: 5407.91 Unbleached or bleached 5% Kg and m2 653.191 5407.92 Dyed 5% Kg and m2 653.192 5407.93 Of yarns of different 5% Kg and m2 653.193 5407.94 Printed 5% Kg and m2 653.194 54.08 Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading No. 5405.00 5408.10 Woven fabrics obtained from high tenacity yarn, of viscose rayon 5% Kg and m2 653.51 5408.20 Other woven fabrics, containing 85% or more by weight of artificial filament or strip or the like: 5408.21 Unbleached or bleached 5% Kg and m2 653.521 5408.22 Dyed 5% Kg and m2 653.522 5408.23 Of yarns of different colours 5% Kg and m2 653.523 5408.24 Printed 5% Kg and m2 653.524 5408.30 Other woven fabrics: 5408.31 Unbleached or bleached 5% Kg and m2 653.591 5408.32 Dyed 5% Kg and m2 653.592 5408.33 Of yarns of different colours 5% Kg and m2 653.593 5408.34 Printed 5% Kg and m2 653.594 LAWS OF GUYANA Customs cap. 82:01 CHAPTER 55 MAN-MADE STAPLE FIBRES Notes

1 — Heasings Nos. 55.01 and 5502.00 apply only to man-made filament tow, consisting of

1. Heasings Nos. 55.01 and 5502.00 apply only to man-made filament tow, consisting of parallel filaments of a uniform length equal to the length of the tow, meeting the following specifications: (a) Length of tow exceeding 2 m; (b) Twist less than 5 turns per metre; (c) Measuring per filament less than 67 decitex; (d) Synthetic filament tow only : the tow must be drawn, that is to say, be incapable of being stretched by more than 100% of its length; (e) Total measurement of tow more than 20,000 decitex. Tow of a length not exceeding 2 m is to be classified in heading No. 55.03 or 55.04. LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GODS RATE OF DUTY UNIT (S) SITC NO REV 3 55.01 Synthetic filament tow. 5501.10 Of nylon or other polyamides 5% Kg 266.61 5501.20 Of polyester 5% Kg 266.62 5501.30 Acrylic or modacrylic 5% Kg 266.63 5501.90 Other 5% Kg 266.69 5502.00 Artificial filament tow 5% Kg 267.12 55.03 Synthetic staple fibres, not carded, combed or otherwise processed for spinning. 5503.10 Of nylon or other polyamides 5% Kg 266.51 5503.20 Of polyesters 5% Kg 266.52 5503.30 Acrylic or modacrylic 5% Kg 266.53 5503.40 Of polypropylene 5% Kg 266.591 5503.90 Other 5% Kg 266.599 55.04 Artificial staple fibres, not carded, combed or otherwise processed for spinning 5504.10 Of viscose rayon 5% Kg 267.111 5504.90 Other 5% Kg 267.119 55.05 Waste (including noils, yarn waste and garneted stock) of man-made fibres. 5505.10 Of synthetic fibres 5% Kg 267.21 5505.20 Of artificial fibres 5% Kg 267.22 55.06 Synthetic staple fibres, carded, combed or otherwise processed for spinning LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GODS RATE OF DUTY UNIT SITC NO (S) REV 3 5506.10 Of nylon or other polyamides 5% Kg 266.71 5506.20 Of polyesters 5% Kg 266.73 5506.30 Acrylic or modacrylic 5% Kg 266.73 5506.90 Other 5% Kg 266.79 5507.00 Artificial staple fibres, carded, combed or otherwise processed for spinning. 5% Kg 267.13 55.08 Sewing thread of man-made fibres, whether or not put up for retail sale. 5508.10 Of synthetic staple fibres: 5508.101 Not put up for retail sale 5% Kg 651.431 5508.102 Put up for retail sale 5% Kg 651.432 5508.20 Of artificial staple fibres: 5508.201 Not put up for retail sale 5% Kg 651.441 5508.202 Put up for retail sale 5% Kg 651.442 55.09 Yarn (other than sewing thread) of synthetic staple fibres, not put up for retail sale. 5509.10 Containing 85% or more by weight of staple fibres of nylon or other polyamides: 5509.11 Single yarn 5% Kg 651.821 5509.12 Multiple (folded) or cabled yarn 5% Kg 651.822 5509.20 Containing 85% or more by weight of polyester staple fibres: 5509.21 Single yarn 5% Kg 651.823 5509.22 Multiple (folded) or cabled yarn 5% Kg 651.834 LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GODS RATE OF DUTY UNIT (S) SITC NO REV 3 5509.30 Containing 85% or more by weight of acrylic or modacrylic staple fibres: 5509.31 Single yarn 5% Kg 651.825 5509.32 Multiple (folded) or cabled yarn 5% Kg 651.826 5509.40 Other yarn, containing 85% or more by weight of synthetic staple fibres: 5509.41 Single yarn 5% Kg 651.827 5509.42 Multiple (folded)or cabled yarn 5% Kg 651.828 5509.50 Other yarn, of polyester staple fibres: 5509.51 Mixed mainly or solely with artificial staple fibres 5% Kg 651.841 5509.52 Mixed mainly or solely with wool or fine animal hair 5% Kg 651.842 5509.53 Mixed mainly or solely with 5% Kg 651.843 cotton 5% Kg 651.849 5509.59 Other 5509.60 Other yarn, of acrylic or modacrylic staple fibres 5509.61 Mixed mainly or solely with wool or fine animal hair 5509.62 Mixed mainly or solely with 5% Kg 651.841 cotton 5% Kg 651.842 5509.69 Other 5% Kg 651.843 5509.90 Other yarn: 5509.91 Mixed mainly or solely with wool or fine hair 5% Kg 651.844 5509.92 Mixed mainlyor solely with cotton 5% Kg 651.845 5509.99 Other 5% Kg 651.849 55.10 Yarn (other than sewing thread) of artificial staple fibres, not put up for retail sale. 5510.10 Containing 85% or more by weight of artificial staple fibres: 5510.11 Single yarn 5% Kg 651.861 LAWS OF GUYANA Customs Cap. 82:01 HEADING UNIT NO DESCRIPTION OF GOODS RATE OF DUTIES SITC (S) REV 3 5510.12 Multiple (folded) or cabled yarn 5% Kg 651.862 5510.20 Other yarn, mixed mainly or solely with wool or fine animal hair 5% Kg 651.871 5510.30 Other yarn, mixed mainly or solely with cotton 5% Kg 651.872 Other yarn 5% Kg 651.879 55.11 Yarn (other than sewing thread) of man-made staple fibres, put up for retail sale. 5511.10 Of synthetic staple fibres, containing 85% or more by weight of such fibres 5% Kg 651.81 5511.20 Of synthethic staple fibres, containing less than 85% by weight of such fibres 5% Kg 651.83 5511.30 Of artificial staple fibres 5% Kg 651.85 55.12 Woven fabrics of synthetic staple fibres, containing 85% or more by weight of synthetic staple fibres 5512.10 Containing 85% or more by weight of polyester staple fibres: 5% Kg 653.211 5512.11 Unbleached or bleached 5% Kg 653.219 5512.19 Other 5512.20 Containing 85% or more by weight of acrylic or modacrylic staple fibres: 5512.21 Unbleached or bleached 5% Kg 653.251 5512.29 Other 5% Kg 652.259 5512.90 Other 5512.91 Unbleached or bleached 5% Kg 653.291 5512.99 Other 5% Kg 653.299 LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GODS RATE OF UNIT (S) SITC NO DUTY REV 3 55.13 Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170 g/m2 5513.10 Unbleached or bleached: 5513.11 Of polyester staple fibres, plain weave 5% Kg and m2 653.311 5513.12 3-thread or 4-thread twill, including cross twill, of polyester staple fibres 5% Kg and m2 653.312 5513.13 Other woven fabrics of polyester staple fibres 5% Kg and m2 653.313 5513.19 Other woven fabrics 5% Kg and m2 653.321 5513.20 Dyed: 5513.21 Of polyester staple fibres, plain weave 5% Kg and m2 653.314 5513.22 3-thread or 4-thread twill, including cross twill, of polyester staple fibres 5% Kg and m2 653.315 5513.23 Other woven fabrics of polyester staple fibres 5% Kg and m2 653.316 5513.29 Other woven fabrics 5% Kg and m2 653.322 5513.30 Of yarns of different colours: 5513.31 Of polyester staple fibres, plain weave 5% Kg and m2 653.317 5513.32 3-thread or 4-thread twill, including cross twill, of polyester staple fibres 5% Kg and m2 653.318 5513.33 Other woven fabrics of polyester staple fibres 5% Kg and m2 653.3191 5513.39 Other woven fibres 5% Kg and m2 653.323 LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GODS RATE OF DUTY UNIT (S) SITC NO REV 3 5513.40 Printed: 5513.41 Of polyester staple fibres, plain weave 5% Kg and m2 653.3192 5513.42 3-thread or 4-thread twill, including cross twill, of polyester staple fibres 5% Kg and m2 653.3193 5513.43 Other woven fabrics of polyester staple fibres 5% Kg and m2 653.3199 5513.49 Other woven fabrics 5% Kg and m2 653.329 55.14 Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight exceeding 170 g/m2 . 5514.10 Unbleached or bleached 5514.11 Of polyester staple fibres, plain 5% Kg and m2 653.331 weave 5514.12 3-thread or 4-thread twill, including cross twill, of polyester 5% Kg and m2 653.332 staple fibres 5514.13 Other woven fabrics of polyester 5% Kg and m2 653.333 staple fibres 5% Kg and m2 653.341 5514.19 Other woven fabrics 5514.20 Dyed: 5514.21 Of polyester staple fibres, plain 5% Kg and m2 653.334 weave 5514.22 3-thread or 4-thread twill, including cross twill, of polyester 5% Kg and m2 653.335 staple fibres 5514.23 Other woven fabrics of polyester 5% Kg and m2 653.336 staple fibres 5% Kg and m2 653.342 5514.29 Other woven fabrics LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GODS RATE OF DUTY UNIT (S) SITC NO REV 3 5514.30 Of yarns of different colours: 5514.31 Of polyester staple fibres, plain weave 5% Kg and m2 653.337 5514.32 3-thread or 4-thread twill, including cross twill, of polyester staple fibres 5% Kg and m2 653.338 5514.33 Other woven fabrics of polyester staple fibres 5% Kg and m2 653.3391 5514.39 Other woven fibrics 5% Kg and m2 653.343 5514.40 Printed 5514.41 Of polyester staple fibres, plain weave 5% Kg and m2 653.3392 5514.42 3-thread or 4-thread twill, including cross twill, of polyester staple fibres 5% Kg and m2 653.3393 5514.43 Other woven fabrics of polyester staple fibres 5% Kg and m2 653.3399 5514.49 Other woven fabrics 5% Kg and m2 653.349 55.15 Other woven fabrics of synthetic staple fibres. 5515.10 Of polyester staple fibres: 5515.11 Mixed mainly or solely with viscose rayon staple fibres 5% Kg and m2 653.431 5515.12 Mixed mainly or solely with man- made filaments 5% Kg and m2 653.421 5515.13 Mixed mainly or solely with wool or fine animal hair 5% Kg and m2 653.411 5515.19 Other 5% Kg and m2 653.432 5515.20 Of acrylic or modacrylic staple fibres 5515.21 Mixed mainly or solely with man- made filaments 5% Kg and m2 653.422 LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GODS RATE OF UNIT (S) SITC NO DUTY REV 3 5515.22 Mixed mainly or solely with wool or fine animal hair 5% Kg and m2 653.412 5515.29 Other 5% Kg and m2 653.433 5515.90 Of woven fabrics: 5515.91 Mixed mainly or solely with man- made filaments 5% Kg and m2 653.423 5515.92 Mixed mainly or solely with wool or fine animal hair 5% Kg and m2 653.413 5515.99 Other 5% Kg and m2 653.439 55.16 Woven fabrics of artificial staple fibres. 5516.10 Containing 85% or more by weight of 5515.10 artificial staple fibres: 5516.11 Unbleached or bleached 5% Kg and m2 653.61 5516.12 Dyed 5% Kg and m2 653.62 5516.13 Of yarns of different colours 5% Kg and m2 653.63 5516.14 Printed 5% Kg and m2 653.64 5516.20 Containing less than 85% by weight of artificial staple fibres, mixed mainly or solely with man-made filaments: 5516.21 Unbleached or bleached 5% Kg and m2 653.831 5516.22 Dyed 5% Kg and m2 653.832 5516.23 Of yarns of different colours 5% Kg and m2 653.833 5516.24 Printed 5% Kg and m2 653.834 5516.30 Containing less than 85% by weight of artificial staple fibres, mixed mainly or solely with wool or fine animal hair: 5516.31 Unbleached or bleached 5% Kg and m2 653.821 5516.32 Dyed 5% Kg and m2 653.822 5516.33 Of yarns of different colours 5% Kg and m2 653.823 5516.34 Printed 5% Kg and m2 653.824 LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GODS RATE OF DUTY UNIT (S) SITC NO REV 3 5516.40 Containing less than 85% by weight of artificial staple fibres, mixed mainly or solely with cotton: 5516.41 Unbleached or bleached 5% Kg and m2 653.811 5516.42 Dyed 5% Kg and m2 653.812 5516.43 Or yarns of different colours 5% Kg and m2 653.813 5516.44 Printed 5% Kg and m2 653.814 5516.90 Other: 5516.91 Unbleached or bleached 5% Kg and m2 653.891 5516.92 Dyed 5% Kg and m2 653.892 5516.93 Of yarns of different colours 5% Kg and m2 653.893 5519.64 Printed 5% Kg and m2 653.894 LAWS OF GUYANA Customs Cap. 82:01 CHAPTER 56 WADDING, FELT AND NONWOVENS; SPECIAL YARNS; TWINE, CORDAGE, ROPES AND CABLES AND ARTICLES THEREOF NOTES

1 — This Chapter does not cover

1. This Chapter does not cover: (a) Wadding, felt or nonwovens, impregnated, coated or coved with substances or preparations (for example, perfumes or cosmetics of Chapter 33, soaps or detergents of heading No. 34.01, polishes, creams of similar preparations of heading No. 34.05, fabric softeners of heading No. 38.09 where the textile material is present merely as a carrying medium; (b) Textile products of heading No. 5811.00; (c) Natural or artificial abrasive powder or gain, on a backing of felt or nonwovens (heading No. 68.05); (d) Agglomerated or reconstituted mica, on a backing of felt or nonwovens (heading No. 68.14); or (e) Metal foil on a backing of felt or nonwovens (Section XV) LAWS OF GUYANA Customs Cap. 82:01

2 — The term “felt” includes needle loom felt and fabrics consisting of a web or textiles

2. The term “felt” includes needle loom felt and fabrics consisting of a web or textiles fibres the cohesion of which has been enhanced by a stitch-bonding process using fibres from the web itself.

3 — Headings Nos. 56.02 and 56.03 cover respectively felt and nonwovens,

3. Headings Nos. 56.02 and 56.03 cover respectively felt and nonwovens, impregnated, coated, covered or laminated with plastics or rubber whatever the nature of these materials (compact or cellular). Heading No. 56.03 also includes nonwovens in which plastics or rubber forms the bonding substance. Headings Nos. 56.02 and 56.03 do not, however, cover (a) Felt impregnated, coated, covered or laminated with plastics or rubber, containing 50% or less by weight of textile material or felt completely embedded in plastics or rubber (Chapter 39 or 40); or (b) Nonwovens, either completely embedded in plastics or rubber, or entirely coated or covered on both sides with such materials, provided that such coating or covering can be seen with the naked eye with no account being taken of an any resulting change of colour (Chapter 39 or 40). (c) Plates, sheets or strip of cellular plastics or cellular rubber combined with felt or nonwovens, where the textiles material is present merely for reinforcing purposes (Chapter 39 or 40).

4 — Heading No. 56.04 does not cover textile yarn, or strip or the like of heading N0

4. Heading No. 56.04 does not cover textile yarn, or strip or the like of heading N0. 54.04 or 5405.00,in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55); for the purpose of this provision, no account should be taken of any resulting change of colour. LAWS OF GUYANA Customs Cap. 82:01 HEADING RATE OF SITC DESCRIPTION OF GOODS UNIT (S) NO DUTY REV 3 56.01 Wadding of textile materials and articles thereof; textile fibres, not exceeding 5mm in length (flock), textile dust and mill neps. 5601.10 Sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles, of wadding: 5601.101 Sanitary towels and tampons 20% Kg 657.711 5601.102 Napkins and napkin liners for babies 20% Kg 657.712 5601.109 Other 20% Kg 657.713 5601.20 Wadding; other articles of wadding: 5601.21 Of cotton: 5601.211 Wadding for use in the manufacture of sanitary towels and tampons 5% Kg 657.714 5601.212 Rolls of wadding for cigarette filter tips 5% Kg 657.715 5601.213 Articles of wadding 20% Kg 657.716 5601.219 Other 5% Kg 657.717 5601.22 Of man-made fibres: 5601.221 Wadding for use in he manufacture of sanitary towels and tampons 5% Kg 657.718 5601.222 Rolls of wadding for cigarette filter tips 5% Kg 657.7191 5601.223 Articles of wadding 20% Kg 657.7192 5601.229 Other 5% Kg 657.7193 5601.29 Other: 5601.291 Wadding for use in the manufacture of sanitary towels and tampons 5% Kg 657.7194 5601.292 Rolls of wadding for cigarette filter tips 5% Kg 657.7195 5601.293 Articles of wadding 20% Kg 657.7196. 5601.299 Other 5% Kg 657.7198 5601.30 Textile flock and dust and mill neps 5% Kg 657.719 LAWS OF GUYANA Customs Cap. 82:01 HEADING RATE OF SITC DESCRIPTION OF GOODS UNIT (S) NO DUTY REV 3 56.02 Felt, whether or not impregnated, coated, cover or laminated. 5602.10 Needleloom felt and stitch-bonded fiber 5% Kg 657.11 fabrics Other felt, not impregnated, coated, 5601.20 covered or laminated; 5601.21 Of wool or fine animal hair 5% Kg 657.121 5601.29 Of other textile materials 5% Kg 657.129 5601.90 Other 5% Kg 657.19 56.03 Nonwovens, whether or not impregnated, coasted, covered and laminated. 657.714 5603.10 Of man-made filaments: 5603.11 Weighing not more or than 25 g/m² 5% Kg and m² 657.21 5603.12 Weighing more than 25 g/m² but not more than 70 g/ m² 5% Kg and m² 657.22 5603.13 Weighting more than 70 g/ m² but not more than 150 g/ m² 5% Kg and m² 657.23 5603.14 Weighting more than 150 g/ m² 5% Kg and m² 657.24 5603.90 Other: 5603.91 Weighing not more or than 25 g/m² 5% Kg and m² 657.25 5603.92 Weighing more than 25 g/m² but not more than 70 g/ m² 5% Kg and m² 657.26 5603.93 Weighting more than 150 g/ m² but not more than 150 g/ m² 5% Kg and m² 657.27 5603.94 Weighting more than 150 g/ m² 5% Kg and m² 657.28 56.04 Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading No. 54.04 or 5405.00, impregnated, coated, covered of sheathed with sheathed with rubber or plastics. LAWS OF GUYANA Customs Cap. 82:01 HEADING RATE OF SITC DESCRIPTION OF GOODS UNIT (S) NO DUTY REV 3 5604.10 Rubber thread and cord, textile covered Covered 5% Kg 657.81 5604.20 High Tenacity yarn of polyesters, of Nylon or other polyamides or of nylon or other polyamides or of viscose rayon, 5% Kg 657.85 Impregnated or coated 5604.90 Other 5% Kg 657.89 5605.00 Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading No. 54.04 or 5405.00, combined with metal in the form of thread, strip or powder or Covered with metal. 5% Kg 657.91 5606.00 Gimped yarn, and strip and the like of heading No. 54.04 or 5405.00, gimped (other than those of heading No. 5606.00 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn. 5% Kg 657.31 56.07 Twine, cordage, ropes and cables, whether or not plaited or braded and whether or not impregnated, coated, covered or sheathed with rubber or plastics. 5607.10 Of jute or other textile bast fibres of heading No. 53:03: 5607.101 Twine and ropes 15% Kg 657.511 5607.109 Other 5% Kg 657.512 5607.20 Of sisal or other textile fibres of the genus Agave: 5607.21 Binder of baler twine 15% Kg 657.513 LAWS OF GUYANA Customs Cap. 82:01 RATE OF SITC HEADING NO DESCRIPTION OF GOODS UNIT (S) DUTY REV 3 5607.29 Other: 5607.291 Other twine and ropes 15% Kg 657.514 5607.299 Other 5% Kg 657.515 5607.30 Of abaca (amanila hemp or Musa textiles Nee) or other hard (leaf) Fibres: 5607.301 Twine and ropes 15% Kg 657.516 5607.309 Other 5% Kg 657.517 5607.40 Of polyethylene or polypropylene: 5607.41 Binder or baler twine 15% Kg 657.518 5607.49 Other: 5607.491 Twine and ropes 15% Kg 657.519 5607.499 Other 5% Kg 657.5191 5607.50 Of other synthetic fibres: 5607.501 Twine and ropes 15% Kg 657.5192 5607.509 Other 5% Kg 657.5193 5607.90 Other: 5607.901 Twine and ropes 15% Kg 657.5194 5607.909 Other 5% Kg 657.5199 56.08 Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials. 5608.10 Of man-made textile materials: 5608.11 Made up fishing nets 5% Kg 657.521 5608.19 Other: 5608.191 Net shopping bags 20% Kg 657.522 5608.199 Other 5% Kg 657.523 5608.90 Other: 5608.901 Made shopping bags 5% Kg 657.524 5608.902 Net Shopping bags 20% Kg 657.525 5608.909 Other 5% Kg 657.529 5609.00 Articles of yarn, strip or the like heading No. 54.04 or 5405.00, twine, cordage, rope or cables, not elsewhere Specified or included. 20% Kg 657.59 LAWS OF GUYANA Customs Cap. 82:01 CHAPTER 57 CARPETS AND OTHER TEXTILE FLOOR COVERINGS NOTES

1 — For the purposes of this Chapter, the term “carpets and other textile floor

1. For the purposes of this Chapter, the term “carpets and other textile floor coverings” means floor coverings in which textile materials serve as the exposed surface of the article when in use and includes articles having the characteristics of textile floor coverings but intended for use for other purposes.

2 — This chapter does not cover floor coverings underlays

2. This chapter does not cover floor coverings underlays. LAWS OF GUYANA Customs Cap. 82:01 DESCRIPTION OF GOODS RATE OF SITC HEADING NO UNIT (S) DUTY REV 3 57.01 Carpets and other textile floor coverings, knotted, whether or not made up. 5701.10 Of wool or fine animal hair 20% Kg and m² 659.21 5701.90 Of other textile materials 20% Kg and m² 659.29 57.02 Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including “Kelem”’ “Schumacks”, “Karamanie” and similar hand-woven rugs. 5702.10 “Kelem”, “Schumacks”, “Karamanie” and similar hand-woven rugs 20% Kg and m² 659.3 5702.20 Floor coverings or coconut fibres (coir) 20% Kg and m² 659.591 5702.30 Other, of pile construction, not made up: 5702.31 Of wool or fine animal hair 20% Kg and m² 659.511 5702.32 Of man-made textile materials 20% Kg and m² 659.521 5702.39 Of other textile materials 20% Kg and m² 659.592 5702.40 Other, of pile construction, not made up: 5702.41 Of wool or fine animal hair 20% Kg and m² 659.512 5702.42 Of man-made textile materials 20% Kg and m² 659.522 5702.49 Of other textiles materials 20% Kg and m² 659.593 5702.50 Other, not of pile construction, made up: 5702.51 Of wool or fine animal hair 20% Kg and m² 659.513 5702.52 Of man-made textile materials 20% Kg and m² 659.523 5702.59 Of other textile materials 20% Kg and m² 659.594 5702.90 Other, not of pile construction, made up: 5702.91 Of wool or fine animal hair 20% Kg and m² 659.519 LAWS OF GUYANA Customs Cap. 82:01 HEADING RATE OF SITC DESCRIPTION OF GOODS UNIT (S) NO DUTY REV 3 5702.92 Of man-made textile materials 20% Kg and m² 659.529 5702.99 Of other textile materials 20% Kg and m² 659.599 57.03 Carpets and other textile floor coverings, tufted, whether or not made up. 5703.10 Of wool or fine animal hair 20% Kg and m² 659.41 5703.20 Of nylon or other polyamides 20% Kg and m² 659.42 5703.30 Of other man-made textile materials 20% Kg and m² 659.43 5703.90 Of other textile materials 20% Kg and m² 659.49 57.04 Carpets and other textile floor coverings, have felt, not tufted or flocked, whether or not made up. 5704.10 Tiles having a maximum surface area or 0.3 m² 20% Kg and m² 659.611 5704.90 Other 20% Kg and m² 659.619 5705.00 Other carpets and other textile floor coverings, whether or not made up. 20% Kg and m² 659.529 LAWS OF GUYANA Customs Cap. 82:01 CHAPTER 58 SPECIAL WOVEN FABRICS; TUFTED TEXTILE FABRICS; LACE; TAPESTRIES; TRIMMINGS; EMBROIDERY NOTES

1 — This Chapter does not apply to textile fabrics referred to in Note 1 to Chapter 59,

1. This Chapter does not apply to textile fabrics referred to in Note 1 to Chapter 59, Impregnated, coated covered or laminated, or to other goods of Chapter 59.

2 — Heading No. 58.01 also includes woven weft pile fabrics, which have not yet had

2. Heading No. 58.01 also includes woven weft pile fabrics, which have not yet had the floats cut, at which stage they have no pile standing up.

3 — For the purposes of heading No. 58.03 “gauze” means a fabric with a warp

3. For the purposes of heading No. 58.03 “gauze” means a fabric with a warp composed wholly of in part of standing or ground threads and crossing or doup threads which cross the standing or ground threads making a half turn or more to form loops through which weft threads pass.

4 — Heading No. 58.04 does not apply to knot net fabrics of twine, cordage or rope, of

4. Heading No. 58.04 does not apply to knot net fabrics of twine, cordage or rope, of heading No. 56.08.

5 — For the purposes of heading No. 58.06, the expression “narrow woven fabrics”

5. For the purposes of heading No. 58.06, the expression “narrow woven fabrics” means: (a) Woven fabrics of a width now exceeding 30cm, whether woven as such or cut from wider pieces, provided with selvedges (woven, gummed or otherwise made) on both edges; (b) Tubular woven fabrics or a flattened width not exceeding 30 cm; and (c) Bias binding with folded edges, of a width when unfolded not exceeding 30 cm. Narrow woven fabrics with woven fringes are to be classified in heading No. 58.08

6 — In heading No.58.10, the expression “embroidery” means inter alia, embroidery

6. In heading No.58.10, the expression “embroidery” means inter alia, embroidery with metal or glass thread on a visible ground of textile fabric, and sewn appliqué LAWS OF GUYANA Customs Cap. 82:01 work of sequins, beads or ornamental motifs of textile or other materials. The heading does not apply to needlework tapestry (heading No. 5805.00)

7 — In addition to the products of heading No. 5809.00, this Chapter also includes

7. In addition to the products of heading No. 5809.00, this Chapter also includes articles of metal thread and of a kind in apparel, as furnishing fabrics or for similar purposes. LAWS OF GUYANA Customs Cap. 82:01 HEADING RATE OF SITC DESCRIPTION OF GOODS UNIT (S) NO DUTY REV 3 58.01 Woven pile fabrics and chenille fabrics, other than fabrics of heading No. 58.02 or 58.06 or 58.06. 5801.10 Of wool or fine animal hair 5% Kg and m² 654.35 5801.20 Of cotton: 5801.21 Uncut weft pile fabrics 5% Kg and m² 652.141 5801.22 Cut corduroy 5% Kg and m² 625.151 5801.23 Other weft pile fabrics 5% Kg and m² 652.152 5801.24 Wrap pile fabrics, epingle (uncut) 5% Kg and m² 652.142 5801.25 Wrap pile fabrics, cut 5% Kg and m² 652.153 5801.26 Chenille fabrics 5% Kg and m² 652.154 5801.30 Of man-made fibres: 5801.31 Uncut weft pile fabrics 5% Kg and m² 653.911 5801.32 Cut corduroy 5% Kg and m² 653.931 5801.33 Other weft pile fabrics 5% Kg and m² 653.932 5801.34 Wrap pile fabrics, epingle (uncut) 5% Kg and m² 653.912 5801.36 Wrap pile fabrics, cut 5% Kg and m² 653.933 5801.90 Chenille fabrics 5% Kg and m² 653.934 Of other textile materials 5% Kg and m² 654.95 58.02 Terry toweling and similar woven terry fabrics, other than narrow fabrics of heading No. 58.06; tufted textile fabrics, other than products of heading No. 57.03 5802.10 Terry toweling and similar woven terry fabrics, of cotton: 5802.11 Unbleached 5% Kg and m² 652.12 5802.19 Other 5% Kg and m² 652.13 5802.20 Terry toweling and similar woven terry fabrics, of other textile materials 5% Kg and m2 654.96 5802.30 Tufted textile fabrics 5% Kg and m2 654.97 LAWS OF GUYANA Customs Cap. 82:01 HEADING RATE OF SITC DESCRIPTION OF GOODS UNIT (S) NO DUTY REV 3 58.03 Gauze, other than narrow fabrics of heading No. 58.06. 5803.10 Of cotton 5% Kg and m² 652.11 5803.90 Of other textile materials 5% Kg and m² 654.94 58.04 Tulles and other net fabrics, not including woven, knotted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of heading No. 60.02. 5804.10 Tulles and other net fabrics 5% Kg and m² 656.41 5804.20 Mechanically made lace: 5804.21 Of man- made fibres 5% Kg 656.421 5804.29 Of other textile materials 5% Kg 656.422 5804.30 Hand made lace 5% Kg 656.43 5805.00 Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle- worked tapestries (for example, petit point, cross stitch), whether or not made up. 5% Kg and m² 658.91 58.06 Narrow woven fabrics, other than goods of heading No. 58.07; narrow fabrics consisting of wrap without weft assembled by means of an adhesive (bolducs). 5806.10 Woven pile fabrics (including terry toweling and similar terry fabrics) and chenille fabrics 5% Kg and m² 656.11 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS SITC RATE OF DUTY UNIT (S) NO REV 3 5806.20 Other woven fabrics, containing by weight 5% or more of elastomeric yarn or rubber thread 5% Kg and m2 656.12 5806.30 Other woven fabrics: 5806.31 Of cotton 5% Kg and m2 656.131 5806.32 Of man-made fibres 5% Kg and m2 656.132 5806.39 Of other textile materials 5% Kg and m2 656.133 5806.40 Fabrics consisting of wrap without weft assembled by means of an adhesive (bolducs) 5% Kg and m2 656.14 58.07 Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered. 5807.10 Woven 5% Kg and m2 656.21 5807.90 Other 5% Kg and m2 656.29 58.08 Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles 5808.10 Braids in the piece 5% Kg and m2 656.321 5808.90 Other 5% Kg and m2 656.329 5809.00 Woven fabrics of metal thread and woven fabrics of metallised yarn of heading No. 56o.00, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included. 5% Kg and m2 654.91 LAWS OF GUYANA Customs Cap. 82:01 SITC HEADING DESCRITION OF GOODS RATE OF DUTY UNIT (S) REV 3 NO 58.10 Embroidery in the piece, in strips or in motifs. 5810.10 Embroidery without visible ground 5% Kg 656.51 5810.90 Other embroidery: 5810.91 Of cotton 5% Kg 656.591 5810.92 Of man-made fibres 5% Kg 656.592 5810.99 Of other textile materials 5% Kg 656.599 5811.00 Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading No.58.10. 5% Kg and m² 67.4 LAWS OF GUYANA Customs Cap. 82:01 CHAPTER 59 IMPREGNATED, COATE, COVERED OR LAMINAETD TEXTILE FABRICS; EXTILE ARTICLES OF A KIND SUITABLE FOR INDUSTRIAL USE Notes

1 — Except where the context otherwise require, for the purpose of this Chapter the

1. Except where the context otherwise require, for the purpose of this Chapter the expression “textile fabrics” applies only to the woven fabrics of Chapters 50 to 55 and heading Nos. 58.03 and 58.06, the braids and ornamental trimmings in the piece of heading No. 5808.00 and the knitted or crocheted fabrics of heading No.60.02.

2 — Heading No. 59.03 applies to

2. Heading No. 59.03 applies to: (a) Textile fabrics, impregnated, coated covered or laminated with plastics, whatever the weight per square metre and whatever the nature if the plastic material 9compact or cellular) other than: (1) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting change of colour; (2) Products which cannot, without fracturing be bent manually around a cylinder of a diameter of 7 mm, at a temperature between 150C and 300C (usually Chapter 39); (3) Products in which the textile fabrics is either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of colour (Chapter 39) (4) Fabrics partially coated or partially covered with plastics and bearing designs resulting from these treatments (usually Chapters 50 to 55, 58 or 60); (5) Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter 39); or (6) Textile products of heading No. 5811.00; LAWS OF GUYANA Customs Cap. 82:01 (b) Fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with plastics, of heading No.56.04.

3 — For the purpose of heading No. 5905.00, the expression “textile wall coverings”

3. For the purpose of heading No. 5905.00, the expression “textile wall coverings” applies to products in rolls, of a width of not less than 45 cm, suitable for wall or ceiling decoration, consisting of a textile surface which has been fixed on a backing or has been treated on the back (impregnated or coated to permit pasting) This heading does not, however, apply to wall coverings consisting of textile flock or dust fixed directly on a backing of a paper (heading No. 48.14) or on a textile backing (generally heading No. 5907.00)

4 — For the purpose of heading No. 59.06, the expression “rubberized textile Fabrics”

4. For the purpose of heading No. 59.06, the expression “rubberized textile Fabrics” means: (a) Textile fabrics impregnated, coated, covered or laminated with rubber, (i) Weighing not more than 1,500 g/m2; or (ii) Weighing more than 1,500 g/m2 and containing more than 50% by weight of textile material; (b) Fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with rubber, of heading No. 56.04; (c) Fabrics composed of parallel textile yarns agglomerated with rubber, irrespective of their weight per square metre. This heading does not, however, apply to plates, sheets or strip of cellular rubber, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter 40), or textile products of heading No.5811.00.

5 — Heading No. 5907.00 does not apply to

5. Heading No. 5907.00 does not apply to: (a) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting change of colour; (b) Fabrics painted with designs (other than painted canvas being theatrical scenery, studio backcloths or the like); LAWS OF GUYANA Customs Cap. 82:01 (c) Fabrics partially covered with flock, dust, powdered cork or the like and bearing designs resulting from these treatments; however, imitation pile fabrics remain classified in this heading; (d) Fabrics finished with normal dressing having a basis of amylaceous or similar substances; (e) Wood veneered on a backing of textile fabrics (heading No. 44.08); (f) Natural or artificial abrasive powder or gain, on a backing of textile fabrics (heading No. 68.05); (g) Agglomerated or reconstituted mica, on a backing of textile fabrics (heading No 68.14); or (h) Metal foil on a backing of textile fabrics (Section XV)

6 — Heading No.5910.00 does not apply to

6. Heading No.5910.00 does not apply to: (a) Transmission or conveyor belting, of textile material, of a thickness of less than 3 mm; or (b) Transmission of conveyor belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber (heading No.40.10) Heading No. 59.11 applies to the following goods, which do not fall in any other heading of section XI: (a) Textile products in the piece, cut to length or simply cut to rectangular (including square (other than those having the character of the products of heading Nos.5908.00 to 5910.00), the following only: (i) Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving Beams); (ii) Bolting cloth; (iii) Straining cloth of a kind used in oil presses or the like, of textile material or of human hair; LAWS OF GUYANA Customs Cap. 82:01 (iv) Flat woven textile fabrics with multiple wrap or weft, whether or not felted, impregnated or coated, of a kind used in machinery or for other technical purposes; (v) Textile fabrics reinforced with metal, of a kind used for technical purposes; (vi) Cords, braids and the like, whether or not coated, impregnated or reinforced with metal, of a kind used in industry as packing or lubricating materials; (b) Textile articles (other than those of heading Nos. 5908.00 to 5910.00) of a kind used for technical purposes (for example, textile fabrics and felts, endless or fitted with linking devices, of a kind used in paper-making or similar machines (for example, for pulp or asbestos –cement), gaskets, washers, polishing discs and other machinery parts). LAWS OF GUYANA Customs Cap. 82:01 SITC REV HEADING DESCRITION OF GOODS RATE OF DUTY UNIT (S) 3 NO 59.01 Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations. 5901.10 Textile fabrics coated with gum or amylaceous substance, of a kind used for the outer covers of books or the like 5% Kg and m2 657.311 5901.90 Other 5% Kg and m² 657.319 59.02 Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon. 5% Kg and m² 657.931 5902.10 Of nylon or other polyamides 5% Kg and m2 657.932 5902.20 Of polyesters 5% Kg and m² 657.939 5902.90 Other 59.03 Textile fabrics impregnated, coated, covered or laminated with plastics other than those of heading No. 59.02 5903.10 With polyvinyl chloride 5% Kg and m² 657.321 5903.20 With polyurethane 5% Kg and m2 657.322 5903.90 Other 5% Kg and m2 657.329 59.04 Linoleum, whether or not cut to shape; floor covering consisting of a coating or covering applied on a textile backing, whether or not cut to shape. LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) SITC REV 3 NO 5904.10 Linoleum 20% Kg and m2 659.121 5904.90 Other 5904.91 With a base consisting of needle loom felt or nonwovens 20% Kg and m2 659.122 5904.92 With other textile base 20% Kg and m2 659.123 5905.00 Textile wall coverings. 5% Kg and m2 657.35 59.06 Rubberised textile fabrics, other than those of heading No. 59.02 5906.10 Adhesive tape of a width not exceeding 20 cm 5% Kg 657.331 5906.90 Other 5906.91 Knitted or crocheted 5% Kg and m2 657.332 5906.99 Other 5% Kg 657.339 5907.00 Textile fabrics otherwise impregnated, coated or covered; painted cancas being theatrical scenery studio backcloths or the like. 5% Kg 657.34 5908.00 Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantle fabric therefore, whether or not impregnated. 5% Kg 657.72 5909.00 Textile hose piping and similar textile tubing, with or without lining, Armour or accessories of other materials 5% Kg 657.91 LAWS OF GUYANA Customs Cap. 82:01 SITC HEADING DESCRITION OF GOODS RATE OF DUTY UNIT (S) REV 3 NO 5910.00 Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material. 5% Kg 657.92 59.11 Textile products and articles, for technical uses, specified in Note 7 to this Chapter. 5911.10 Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made or velvet impregnated with rubber, for covering weaving spindles (weaving beams) 5% Kg 656.11 5911.20 Bolting cloth, whether or not made up 5% Kg 657.731 5911.30 Textile fabrics and felts, endless or fitted with linking devices, of a kind used in paper-making or similar machines (for example, for pulp or asbestos-cement): 5911.31 Weighing less than 650 g/m2 5% Kg 657.732 5911.32 Weighing 650 g/m2 or more 5% Kg 657.733 5911.40 Straining cloth of a kind used in oil presses or the like, including that of a human hair 5% Kg 657.734 5911.90 Other 5% Kg 657.739 LAWS OF GUYANA Customs Cap. 82:01 CHAPTER 60 KNITTED OR CROCHETED FABRICS Notes

1 — This Chapter does not cover

1. This Chapter does not cover: (a) Crochet lace of heading No. 58.04; (b) Labels, badges or similar articles, knitted or crocheted, of heading No. 58.07; or (c) Knitted or crocheted fabrics, impregnated, coated, covered or laminated, of Chapter 59. However, knitted or crocheted pile fabrics, impregnated, coated, covered or laminated remain classified in heading No. 60.01

2 — This Chapter also includes fabrics made of metal thread and of a kind used in

2. This Chapter also includes fabrics made of metal thread and of a kind used in apparel, as furnishing fabrics or for similar purposes.

3 — Throughout the Nomenclature any reference to Knitted” goods include a reference

3. Throughout the Nomenclature any reference to Knitted” goods include a reference to stitch-bonded goods in which the chain stitches are formed of textile yarn. LAWS OF GUYANA Customs Cap. 82:01 RATE OF SITC HEADING DESCRITION OF GOODS UNIT (S) DUTY REV 3 NO 60.01 Pile fabrics, including “long pile” fabrics and terry fabrics, knotted or crocheted. 6001.10 “ Long pile” fabrics 5% Kg and m2 655.11 6001.20 Looped pile fabrics: 6001.21 Of cotton 5% Kg and m2 655.121 6001.22 Of man-made fibres 5% Kg and m2 655.122 6001.29 Of other textile materials 5% Kg and m2 655.129 6001.90 Other: 6001.91 Of cotton 5% Kg and m2 655.191 6001.92 Of man made fibres 5% Kg and m² 655.192 6001.99 Of other textile materials 5% Kg and m2 655.199 60.02 Other knitted or crocheted fabrics 6002.10 Of a width not exceeding 30 cm, containing by weighing 5% or more of elastomeric yarn or rubber thread 5% Kg and m² 655.211 6002.20 Other, of a width not exceeding 30 cm, 5% Kg and m2 655.212 6002.30 Of width exceeding 30 cm, containing by weight 5% or more of elastomeric yarn or rubber thread 5% Kg and m² 655.22 6002.40 Other fabrics, wrap knit (including those made on galloon knitting machines): 6002.41 Of wool or fine animal hair 6002.42 Of cotton 5% Kg and m2 655.231 6002.43 Of man made fibres 5% Kg and m2 655.232 6002.49 Other 5% Kg and m2 655.233 6002.90 Other: 5% Kg and m² 655.239 6002.91 Of wool or fine animal hair 6002.92 Of cotton 5% Kg and m2 655.291 6002.93 Of man-made fibres 5% Kg and m2 655.292 6002.99 Other 5% Kg and m2 655.293 5% Kg and m2 655.299 LAWS OF GUYANA Customs Cap. 82:01 CHAPTER 61 ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, KNITTED OR CROCHETED Notes.

1 — This Chapter applies only to make up knitted or crocheted articles

1. This Chapter applies only to make up knitted or crocheted articles.

2 — This Chapter does not cover

2. This Chapter does not cover: (a) Goods of heading No. 62.12; (b) Worn clothing or other articles of heading No. 6309.00; or (c) Orthopaedic applies, surgical belts, trusses or the like (heading No. 90.21)

3 — For the purposes of headings Nos. 61.03 and 61.04

3. For the purposes of headings Nos. 61.03 and 61.04: (a) The term “suit” means a set of garments composed of two or three pieces made up, in respect of their outer surface, in identical fabric and comprising: - One suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or more panels, designed top cover the upper part of the body, possibly with a tailored waistcoat in addition whose front is made from the same fabric as the lining of the suit coat or jacket; and - One garment designed to cover the lower part of the body and consisting of trousers breeches or shorts (other than swimwear), a skirt or a divided skirt, having neither braces nor bibs. All of the components of a “suit” must be of the same fabric construction, colour and composition; they must also be of the same style and of corresponding or compatible size. However, these components may have piping (strip of fabric sewn into the seam) in a different fabric. If several separate components to cover the lower part of the body are presented together (for example, two pairs of trousers or trousers and shorts, or a skirt and trousers), the constituent lower part shall be one pair of trousers or, in the case of women’s or girls suits, the skirt or divided skirt, the other garments being considered separately. LAWS OF GUYANA Customs Cap. 82:01 The term “suit” includes the following sets of garments, whether or not they fulfill all the above conditions: - Evening dress (tailcoat0, generally made of black fabric, the jacket of which is relatively short at the front, does not close and has narrow skirts cut in at the hips and hanging down behind; - Dinner jackets suits, in which the jacket is similar in style to an ordinary jacket (through perhaps revealing more of the shirt front), but has shiny silk or imitation silk lapels. (b) The term “ensemble” means a set of garments (other than suits and articles of heading No. 61.07,61.08 or 61.09), composed of several pieces made up in identical fabric, put up for retail sale, and comprising: - One garment designed to cover the upper part of the body, with the exception of pullovers which may form a second upper garment in the sole context of twin sets, and of waistcoats which may also form a second upper garments, and - One or two different garments designed to cover the lower part of the body and consisting of trousers, bib and brace overalls, breeches, shorts (other than swimwear), a skirt or a divided skirts. All of the components of an ensemble must be of the same fabric construction, style, colour and composition; they also must be of corresponding or compatible size. The term “ensemble” does not apply to tracksuits or ski suits, of heading No. 61.12.

4 — Headings Nos. 61.05 and 61.06 do not cover garments with pockets below the

4. Headings Nos. 61.05 and 61.06 do not cover garments with pockets below the waist, with ribbed waistband or other means of tightening at the bottom of the garment, of garments having an average of less than 10 stitches per liner centimeter in each direction counted on an area measuring at least 10 cm x 10 cm. Heading No.61.05 does not cover sleeves garments.

5 — Heading 61.09 does not cover garments with a drawstring, ribbed waistband or

5. Heading 61.09 does not cover garments with a drawstring, ribbed waistband or other means of tightening at the bottom of the garments.

6 — For the purpose of heading No.61.11

6. For the purpose of heading No.61.11: (a) The expression “babies garments and clothing accessories” means articles for young children of a body height not exceeding 86 cm; it also covers babies napkins; (b) Articles that are prima facie, classifiable both in heading No.61.11 and in other heading of this Chapter are to be classified in heading No.61.11. LAWS OF GUYANA Customs Cap. 82:01

7 — For the purpose of heading No. 61.12, “ski suits” means garments or set of

7. For the purpose of heading No. 61.12, “ski suits” means garments or set of garments which, by their general appearance and texture, are identifiable as intended to be worn principally for skiing (cross-country or alpine). They consist either of: (a) A “ski overall”, that is, a one-piece garment designed to cover the upper and the lower parts of the body; in addition to sleeves and a collar the ski overall may have pockets or foot straps; or (b) A “ski ensemble”, that is a set of garments composed of two or three pieces, put up for retail sale and comprising: - One garment such as an anorak, wind- cheater, wind- jacket or similar article, closed by a slide faster (zipper), possibly with a waistcoat in addition, and - One pair of trousers whether or not extending above waist-level, one pair of preaches or one bib and brace overall The ski ensemble” may also consist of an overall similar to the mentioned in paragraph (a) Above and a type of padded, sleeveless jacket worn over the overall. All the components of a ski ensemble” must be made up in a fabric of the same texture, style and composition whether or not of the same colour; they must be of corresponding or compatible size.

8 — Garments, which are, prima facie, classifiable both in heading No. 6113.00

8. Garments, which are, prima facie, classifiable both in heading No. 6113.00 and in other headings of this Chapter, excluding heading No. 61.11 are to be classified in heading No.6113.00.

9 — Garments to this Chapter designed for left over right closure at the front

9. Garments to this Chapter designed for left over right closure at the front shall be regarded as men’s or boy’s garments. These provisions do not apply where the cut of the garment clearly indicated that it is designed for one or other of the sexes. LAWS OF GUYANA Customs Cap. 82:01 Garments, which cannot be, identified as either men’s or boys garments or as women’s or girls garments are to be classified in the headings covering women’s or girls garments.

10 — Articles of this Chapter may be made of metal thread

10. Articles of this Chapter may be made of metal thread. LAWS OF GUYANA Customs Cap. 82:01 RATE OF SITC REV HEADING DESCRITION OF GOODS UNIT (S) DUTY 3 NO 61.01 Men’s or boys’ overcoats, car-coats capes, cloaks, anoraks (including ski- jackets), wind –cheaters, wind-jackets and similar articles, knotted or crocheted, other than those of heading No.61.03 6101.10 Of wool or fine animal hair 20% Kg and No 843.11 6101.20 Of cotton 20% Kg and No 843.12 6101.30 Of man made fibres 20% Kg and No 843.13 6101.90 Of other textile materials 20% Kg and No 843.19 61.02 Women’s or girls overcoats, car-coats, capes, cloaks, anoraks (including ski- jackets), wind-cheaters, wind jackets and similar articles, knitted or crocheted, other than those of heading No.61.04 6102.10 Of wool or fine animal hair 20% Kg and No 844.11 6102.20 Of cotton 20% Kg and No 844.12 6102.30 Of man made fibres 20% Kg and No 844.13 6102.90 Of other textile materials 20% Kg and No 844.19 61.03 Men’s or boys suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted 6103.10 Suits: 6103.11 Of wool or fine animals hair: 6103.111 Shirt- jac suits 20% Kg and No 843.211 6103.119 Other 20% Kg and No 843.212 LAWS OF GUYANA Customs Cap. 82:01 RATE OF SITC REV HEADING DESCRITION OF GOODS UNIT (S) DUTY 3 NO 6103.12 Of synthetic fibres: 843.213 6102.121 Shirt –jac suits 20% Kg and No 843.214 6103.129 Other 20% Kg and No 6103.19 Of other textile materials: 843.215 6103.191 Shirt –jac suits 20% Kg and No 843.219 6103.199 Other 20% Kg and No 6103.20 Ensembles 843.221 6103.20 Of wool or fine animal hair 20% Kg and No 843.222 6103.21 Of cotton 20% Kg and No 843.223 6103.22 Of synthetic fibres 20% Kg and No 843.229 6103.23 Of other textile materials 20% Kg and No 6103.29 Jackets and blazers: 6103.30 Of wool or fine animal hair: 843.231 6103.31 Shirt-jacs 20% Kg and No 843.232 6103.311 Other 20% Kg and No 6103.319 Of cotton 843.233 6103.32 Shirt –jacs 20% Kg and No 843.234 6103.321 Other 20% Kg and No 6103.329 Of synthetic fibres: 843.235 6103.33 Shirt –jacs 20% Kg and No 843.236 6103.331 Other 20% Kg and No 6103.39 Of other textile materials: 843.237 6103.391 Shirt-jacs 20% Kg and No 843.239 6103.399 Other 20% Kg and No 6103.40 Trousers, bib and brace overalls, 843.241 Breeches and shorts: 843.242 6103.41 Of wool or fine animal hair: 6103.411 Trousers and shorts 20% Kg and No 843.243 6103.419 Other 20% Kg and No 843.244 6103.42 Of cotton: 6103.421 Trousers and shorts 20% Kg and No 843.245 6103.429 Other 20% Kg and No 843.246 6103.43 Of synthetic fibres: 6103.431 Trousers and shorts 20% Kg and No 6103.439 Other 20% Kg and No LAWS OF GUYANA Customs Cap. 82:01 RATE OF SITC REV HEADING DESCRITION OF GOODS UNIT (S) DUTY 3 NO 6103.49 Of other textile materials: 20% Kg and No 843.247 6103.491 Trousers and shorts 20% Kg and No 843.249 6103.499 Other 61.04 Women’s or girls suits, ensembles jackets blazers, dresses, skirts divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted. 6104.10 Suits: 6104.11 Of wool or fine animal hair 20% Kg and No 844.211 6104.12 Of cotton 20% Kg and No 844.212 6104.13 Of synthetic fibres 20% Kg and No 844.213 6104.19 Of other textile materials 20% Kg and No 844.219 6104.20 Ensembles: 6104.21 Of wool or fine animal hair 20% Kg and No 844.221 6104.22 Of cotton 20% Kg and No 844.222 6104.23 Of synthetic fibres 20% Kg and No 844.223 6104.29 Of other textile materials 20% Kg and No 844.229 6104.30 Jackets and blazers: 6104.32 Of wool or fine animal hair 20% Kg and No 844.231 6104.32 Of cotton 20% Kg and No 844.232 6104.33 Of synthetic fibres 20% Kg and No 844.233 6104.39 Of other textile materials: 20% Kg and No 844.239 6104.40 Dresses: 6104.41 Of wool or fine animal hair 20% Kg and No 844.241 6104.42 Of cotton 20% Kg and No 844.242 6104.44 Of synthetic fibres 20% Kg and No 844.243 6104.49 Of artificial fibres 20% Kg and No 844.249 6104.50 Of other textile materials 6104.50 Skirts and divided skirts: 6104.51 Of wool or fine animal hair 20% Kg and No 844.251 6104.52 Of cotton 20% Kg and No 844.252 LAWS OF GUYANA Customs Cap. 82:01 RATE OF SITC REV HEADING DESCRITION OF GOODS UNIT (S) DUTY 3 NO 6104.53 Of synthetic fibres 20% Kg and No 844.253 6104.59 Of other textile materials 20% Kg and No 844.259 6104.60 Trousers, bib and brace overalls, breeches and shorts: 6104.61 Of wool or fine animal hair 20% Kg and No 844.261 6104.62 Of cotton 20% Kg and No 844.262 6104.63 Of synthetic fibres 20% Kg and No 844.263 6104.69 Of other textile materials 20% Kg and No 844.269 61.05 Men or boys’ shirts knitted or crocheted. Of cotton 6105.10 Of man –made fibres 20% Kg and No 843.71 6105.20 Of other textile materials 20% Kg and No 843.791 6105.90 20% Kg and No 843.799 Women’s or girls’ blouses, shirts and 61.06 shirt-blouses, knitted or crocheted. Of cotton: 6106.10 Blouses and shirt-blouses 20% Kg and No 844.71 6106.101 Shirts 20% Kg and No 844.72 6106.102 Of man-made fibres: 6106.20 Blouses and shirt-blouses 20% Kg and No 844.73 6106.201 Shirts 20% Kg and No 844.74 6106.202 Of other textile materials: 6106.90 Blouses and shirt-blouses 20% Kg and No 844.75 6103.901 Shirts 20% Kg and No 844.76 6106.902 Men’s or boys underpants, briefs, 61.07 nightshirts, pyjamas, bathrobes, dressing gowns and similar articles knitted or crocheted. Underpants and briefs: 6107.10 LAWS OF GUYANA Customs Cap. 82:01 RATE OF SITC REV HEADING DESCRITION OF GOODS UNIT (S) DUTY 3 NO 6107.11 Of cotton 20% Kg and No 843.811 6107.12 Of man –made fibres 20% Kg and No 843.812 6107.19 Of other textile materials 20% Kg and No 843.819 6107.20 Nightshirts and pyjamas: 6107.21 Of cotton 20% Kg and No 843.821 6107.22 Of man-made fibres 20% Kg and No 843.822 6107.29 Of other textile materials 20% Kg and No 843.829 6107.90 Other: 6107.91 Of cotton 20% Kg and No 843.891 6107.92 Of man –made fibres 20% Kg and No 843.892 6107.99 Of other textile materials 20% Kg and No 843.899 61.08 Woman’s or girls slips, petticoats briefs, panties, nightdresses, pyjamas, negliges, bathrobes, dressing gowns and similar articles, knitted or crocheted Slips and petticoats: 6108.10 Of man-made fibres 6108.11 Of other textile materials 20% Kg and No 844.811 6108.19 Briefs and panties: 20% Kg and No 844.819 6108.20 Of cotton 6108.21 Of man-made fibres 20% Kg and No 844.821 6108.22 Of other textile materials 20% Kg and No 844.822 6108.29 Nightdresses and pyjamas: 20% Kg and No 844.829 6108.30 Of cotton 6108.31 Of man-made fibres 20% Kg and No 844.831 6108.32 Of other textile materials 20% Kg and No 844.832 6108.39 Other: 20% Kg and No 844.839 6108.90 Of cotton: 6108.91 Undergarments 6108.911 Other 20% Kg and No 844.891 6108.919 Of man-made fibres 20% Kg and No 844.892 6108.92 Undergarments 6108.921 20% Kg and No 844.893 LAWS OF GUYANA Customs Cap. 82:01 SITC REV HEADING DECRIPTION OF GOODS RATE OF DUTY UNIT (S) 3 NO 6108.929 Other 20% Kg and No 844.894 6108.99 Of other textile materials: 6108.991 Undergarments 20% Kg and No 844.895 6108.999 Other 20% Kg and No 844.899 61.09 T-shirts, singlets and other vests, knitted or crocheted. 6109.10 Of cotton: 6109.101 T-shirts 20% Kg and No 845.41 6109.102 Shinglets and other vests 20% Kg and No 845.42 6109.90 Of other textile materials 6109.901 T-shirts 20% Kg and No 845.43 6109.902 Singles and other vest 20% Kg and No 845.44 61.10 Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted. 6110.10 Of wool or fine animal hair 20% Kg and No 845.31 6110.20 Of cotton 20% Kg and No 845.32 6110.30 Of man made materials 20% Kg and No 845.33 6110.90 Of other textile materials 20% Kg and No 845.39 61.11 Babies’ garments and clothing accessories knitted or crocheted. 6111.10 Of wool, or fine animals hair: 6111.101 Babies suit, dresses, skirts, trousers, shirts, shorts and blouses 20% Kg and No 845.121 6111.109 Other 20% Kg and No 845122 6111.20 Of cotton: 6111.201 Babies’ suits, dresses, skirts, trousers, shirts, shorts and blouses 20% Kg and No 845.123 6111.209 Other 20% Kg and No 845.124 LAWS OF GUYANA Customs Cap. 82:01 RATE OF SITC REV HEADING DESCRIPTION OF GOODS UNIT (S) DUTY 3 NO 6111.30 Of synthethic fibres: 6111.301 Babies suits, dresses, skirts, trousers, shirts, shorts and blouses 20% Kg and No 845.125 6111.309 Other 20% Kg and No 845.126 6111.90 Of other textile materials 6111.901 Babies, suits, dresses, skirts Trousers, shirts, shorts and blouses 20% Kg and No 845.127 6111.909 Other 20% Kg and No 845.129 61.12 Tracksuits, ski suits and swimwear, knitted or crocheted. 6112.10 Track suits: 6112.11 Of cotton 20% Kg and No 845.911 6112.12 Of synthetic fibres 20% Kg and No 845.912 6112.19 Of other textile materials 20% Kg and No 845.919 6112.20 Ski suits 20% Kg and No 845.92 6112.30 Men’s or boys swimwear: 6112.31 Of synthetic fibres 20% Kg and No 845.621 6112.39 Of other textile materials 20% Kg and No 845.629 6112.40 Women’s or girls swimwear: 6112.41 Of synthetic fibres 20% Kg and No 846.641 6112.49 Of other textile materials 20% Kg and No 845.649 6113.00 Garments, made up of knitted or crocheted fabrics of heading No. 59.03,59.06 or 5907.00 61.14 Other garments, knitted or crocheted 20% Kg and No 845.24 6114.10 Of wool or fine animal hair 20% Kg and No 845.991 6114.20 Of cotton 20% Kg and No 845.992 6114.30 Of man-made fibres 20% Kg and No 845.993 6114.90 Of other textile materials 20% Kg and No 845.999 LAWS OF GUYANA Customs Cap. 82:01 RATE OF SITC REV HEADING DESCRIPTION OF GOODS UNIT (S) DUTY 3 NO 61.15 Panty hose, tights, stocking, socks and other hosiery, including stockings for varicose veins and footwear without applied soles, knitted or crocheted. 6115.10 Panty hose and tights: 6115.11 Of synthetic fibres, measuring per single yarn less than 67 decitex 20% Kg and pair 846.211 6115.12 Of synthetic fibres, measuring per single yarn than 67 decitex or more 20% Kg and pair 846.212 6115.19 Of other textile materials 20% Kg and pair 846.219 6115.20 Women’s full length or knee-length hosiery, measuring per single yarn less than 67 decitex 20% Kg and pair 846.22 6115.90 Other: 6115.91 Of wool or fine animal hair: 6115.911 Socks and ankle-socks 20% Kg and pair 846.291 6115.919 Other 20% Kg and pair 846.292 6115.92 Of cotton: 6115.921 Socks and ankle-socks 20% Kg and pair 846.293 6115.929 Other 20% Kg and pair 846.294 6115.93 Of synthetic fibres 6115.931 Socks and ankle socks 20% Kg and pair 846.295 6115.939 Other 20% Kg and pair 846.296 6115.99 Of other textile materials 6115.991 Socks and ankle-socks 20% Kg and pair 846.297 6115.999 Other 20% Kg and pair 846.299 61.16 Gloves, mittens and mitts, knotted or crocheted. 6116.10 Impregnated, coated or covered with plastics or rubber 6116.90 Other: 20% Kg and pair 846.91 LAWS OF GUYANA Customs CAP. 82:01 448 RATE OF SITC HEADING DESCRIPTION OF GOODS UNIT (S) DUTY REV 3 NO 6116.91 Of wool or fine animal hair 20% Kg and pair 845.921 6116.92 Of cotton 20% Kg and pair 845.922 6116.93 Of synthetic fibres 20% Kg and pair 845.923 6116.99 Of other textile materials 20% Kg and pair 845.929 61.17 Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories. 6117.10 Shawls, scarves, mufflers, mantillas veils and the like 20% Kg and pair 846.93 6117.20 Ties, bow ties and cravats 20% Kg and pair 846.94 6117.80 Other accessories 20% Kg and pair 846.991 6117.90 Parts 5% Kg 846.999 LAWS OF GUYANA Customs Cap 82:01 CHAPTER 62 ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, NOT KNITTED OR CROCHETED Notes

1 — This Chapter applies only to made up articles of any textile fabric other than

1. This Chapter applies only to made up articles of any textile fabric other than wadding, excluding knitted or crocheted articles (other than those of heading No. 62.12). 2. This Chapter does not cover: (a) Worn clothing or other worn articles of heading No. 6309.00; or (b) Orthopaedic appliances, surgical belts, trusses or the like (heading No. 90.21).

3 — For the purposes of headings Nos. 62.03 and 62.04

3. For the purposes of headings Nos. 62.03 and 62.04: (a) The term “suit” means a set of garments composed of two or three pieces made up, in respect of their outer surface, in identical fabric and comprising: - one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or more panels, designed to cover the upper part of the body, possibly with a tailored waistcoat in addition whose front is made from the same fabric as the outer surface of the other components of the set and whose back is made from the same fabric as the lining of the suit coat or jacket; and LAWS OF GUYANA Customs Cap 82:01 - one garment designed to cover the lower part of the body and consisting of trousers, breeches or shorts (other than swimwear), a skirt or a divided skirt, having neither braces nor bibs. All of the components of a “suit” must be of the same fabric construction, colour and composition; they must also be of the same style and of corresponding or compatible size. However, these components may have piping (a strip of fabric sewn into the seam) in a different fabric. If several separate components to cover the lower part of the part of the body are presented together (for example, two pairs of trousers or trousers and shorts, or a skirt or divided skirt and trousers), the constituent lower part shall be one pair of trousers or, in the case of women’s or girls’ suits, the skirt or divided skirt, the other garments being considered separately. The term “suit” includes the following sets of garments, whether or not they fulfill all the above conditions: - morning dress, comprising a plain jacket (cutaway) with rounded tails hanging well down at the back and striped trousers; - evening dress (tailcoat), generally made of black fabric, the jacket of which is relatively short at the front, does not close and has narrow skirts cut in at the hips and hanging down behind; - dinner jacket suits, in which the jacket is similar in style to an ordinary jacket (though perhaps revealing more of the shirt front), but has shiny silk or imitation silk lapels. (b) The term “ensemble” means a set of garments (other than suits and articles of heading No. 62.07 or 62.08) composed of several pieces made up in identical fabric, put up for retail sale, and comprising: - one garment designed to cover the upper part of the body, with the exception of waistcoats which may also form a second upper garment, and LAWS OF GUYANA Customs Cap 82:01 - one or two different garments, designed to cover the lower part of the body and consisting of trousers, bib and brace overalls, breeches, shorts (other than swimwear), a skirt or a divided skirt. All of the components of an ensemble must be of the same fabric construction, style, colour and composition; they must be of corresponding or compatible size. The term “ensemble” does not apply to track suits or ski suits, of heading No. 62.11.

4 — For the purposes of heading No. 62.09

4. For the purposes of heading No. 62.09: (a) the expression “babies’ garments and clothing accessories” means articles for young children of a body height not exceeding 86 cm; it also covers babies’ napkins; (b) Articles which are, prima facie, classifiable both in heading No. 62.09 and in other headings of this Chapter are to be classified in heading No. 62.09.

5 — Garments which are, prima facie, classifiable both in heading No.62.10 and in

5. Garments which are, prima facie, classifiable both in heading No.62.10 and in other headings of this Chapter, excluding heading No. 62.09, are to be classified in heading No. 62.10.

6 — For the purposes of heading No 62.11, “ski suits” means garments or sets of

6. For the purposes of heading No 62.11, “ski suits” means garments or sets of garments which, by their general appearance and texture, are identifiable as intended to be worn principally for skiing ( cross-country or alpine). They consist either of: (a) a “ski overall”, that is, a one-piece garment designed to cover the upper and the lower parts of the body; in addition to sleeves and a collar the ski overall may have pockets or footstraps; or (b) a “ski ensemble”, that is, a set of garments composed of two or three pieces, put up for retail sale and comprising: one garment such as an anorak, wind-cheater; wind-jacket or similar article, closed by a slide fastener (zipper), possibly with a waistcoat in addition, and - one pair of trousers whether or not extending above waist-level, one pair of breeches or one bib and brace overall. LAWS OF GUYANA Customs Cap 82:01 The “ski ensemble” may also consist of an overall similar to the one mentioned in paragraph (a) above and a type of padded, sleeveless jacket worn over the overall. All the components of a “ski ensemble” must be made up in a fabric of the same texture, style and composition whether or not of the same colour; they also must be of corresponding or compatible size.

7 — Scarves and articles of the scarf type, square or approximately square, of which

7. Scarves and articles of the scarf type, square or approximately square, of which no side exceeds 60 cm, are to be classified as handkerchiefs (heading No. 62.13). Handkerchiefs of which any side exceeds 60 cm are to be classified in heading No. 62.14.

8 — Garments of this Chapter designed for left over right closure at the front shall be

8. Garments of this Chapter designed for left over right closure at the front shall be regarded as men’s or boys’ garments, and those designed for right over left closure at the front as women’s or girls’ garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes. Garments which cannot be identified as either men’s or boys’ garments or as women’s or girls’ garments are to be classified in the headings covering women’s or girls’ garments.

9 — Articles of this Chapter may be made of metal thread

9. Articles of this Chapter may be made of metal thread. LAWS OF GUYANA Customs Cap 82:01 UNIT (S) SITC HEADING DESCRIPTION OF GOODS RATE OF DUTY REV 3 NO 62.01 Men’s or boys’ overcoats, car- coats, capes, cloaks, anoraks (including ski-jackets), wind- cheaters, wind-jackets and similar articles, other than those of heading No. 62.03. 6201.10 Overcoats, raincoats, car-coats, capes, cloaks and similar articles: 6201.11 Of wool or fine animal hair 20% kg and No 841.11 6201.12 Of cotton 20% kg and No 841.121 6201.13 Of man-made fibres 20% kg and No 841.122 6201.19 Of other textile materials 20% kg and No 841.129 6201.90 Other: 6201.91 Of wool or fine animal hair 20% kg and No 841.191 6201.92 Of cotton 20% kg and No 841.192 6201.93 Of man-made fibres 20% kg and No 841.193 6201.99 Of other textile materials 20% kg and No 841.199 62.02 Woman’s or girls’ overcoats, car- coats, capes, cloaks, anoraks (in- cluding ski-jackets), wind- cheaters, wind-jackets and similar articles, other than those of heading No. 62.04. 6202.10 Overcoats, raincoats, car-coats, capes, cloaks and similar articles: 6202.11 Of wool or fine animal hair 20% kg and No 841.111 6202.12 Of cotton 20% kg and No 841.112 6202.13 Of man-made fibres 20% kg and No 841.113 6202.19 Of other textile materials 20% kg and No 841.119 6202.90 Other: 6202.91 Of wool or fine animal hair 20% kg and No 841.191 6202.92 Of cotton 20% kg and No 841.192 6202.93 Of man-made fibres 20% kg and No 841.193 6202.99 Of other textile materials 20% kg and No 841.199 LAWS OF GUYANA Customs Cap 82:01 HEADING DESCRIPTION OF GOODS UNIT (S) SITC NO RATE OF DUTY REV 3 62.03 Men’s boys’ suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear). 6203.10 Suits: 6203.11 Of wool or fine animal hair: 6203.111 Shirt-jac suits 20% kg and No 841.211 6203.119 Other 20% kg and No 841.219 6203.12 Of synthetic fibres: 6203.121 Shirt – jac suits 20% kg and No 841.221 6203.129 Other 20% kg and No 841.222 6203.19 Of other textile materials: 6203.191 Shirt – jac suits 20% kg and No 841.223 20% kg and No 841.229 6203.199 Other 6203.20 Ensembles: 6203.21 Of wool or fine animal hair 20% kg and No 841.231 6203.22 Of cotton 20% kg and No 841.232 6203.23 Of synthetic fibres 20% kg and No 841.233 6203.29 Of other testiles materials 20% kg and No 841.234 6203.30 Jackets and blazers: 6203.31 Of wool or fine animal hair: 6203.311 Shirt – jacs 20% kg and No 841.35 6203.319 Other 20% kg and No 841.36 6203.32 Of cotton: 6203.321 Shirt – jacs 20% kg and No 841.37 6203.329 Other 20% kg and No 841.38 6203.33 Of synthetic fibres: 6203.331 Shirt – jacs 20% kg and No 841.391 6203.339 Other 20% kg and No 841.392 6203.39 Of other textile materials: 6203.391 Shirt – jacs 20% kg and No 841.393 6203.399 Other 20% kg and No 841.399 LAWS OF GUYANA Customs Cap 82:01 HEADING DESCRIPTION OF GOODS UNIT (S) SITC NO REV 3 RATE OF DUTY 6203.40 Trousers, bib and brace overalls, breeches and shorts: 6203.41 Of wool or fine animal hair: 20% kg and No 841.411 6203.411 Trousers and shorts 20% kg and No 841.419 6203.419 Other 6203.42 Of cotton: 6203.421 Denim trousers and shorts 20% kg and No 841.421 6203.422 Other trousers and shorts 20% kg and No 841.422 6203.429 Other 20% kg and No 841.429 6203.43 Of synthetic fibres: 6203.431 Trousers and shorts 20% kg and No 841.431 6203.439 Other 20% kg and No 841.439 6203.49 Of other textile materials: 6203.491 Trousers and shorts 20% kg and No 841.491 20% kg and No 841.499 6203.499 Other 62.04 Women’s or girls’ suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear). 6204.10 Suits: 6204.11 Of wool or fine animal hair 20% kg and No 842.211 20% kg and No 842.212 6204.12 Of cotton 20% kg and No 842.213 6204.13 Of synthetic fibres 20% kg and No 842.219 6204.19 Of other textile materials 6204.20 Ensembles: 6204.21 Of wool or fine animal hair 20% kg and No 842.221 6204.22 Of cotton 20% kg and No 842.222 6204.23 Of synthetic fibres 20% kg and No 842.223 6204.29 Of other textile materials 20% kg and No 842.229 6204.30 Jackets and blazers: 6204.31 Of wool or fine animal hair 20% kg and No 842.31 6204.32 Of cotton 20% kg and No 842.32 20% kg and No 842.33 6204.33 Of synthetic fibres LAWS OF GUYANA Customs Cap 82:01 HEADING DESCRIPTION OF GOODS UNIT (S) SITC NO RATE OF DUTY REV 3 6204.39 Of other textile materials 20% kg and No 842.39 6204.40 Dresses: 6204.41 Of wool or fine animal hair 20% kg and No 842.41 20% kg and No 842.42 6204.42 Of cotton 20% kg and No 842.43 6204.43 Of synthetic fibres 20% kg and No 842.44 6204.44 Of artificial fibres 20% kg and No 842.49 6204.49 Of other textile materials 6204.50 Skirts and divided skirts: 20% kg and No 842.51 6204.51 Of wool or fine animal hair 20% kg and No 842.52 6204.52 Of cotton 20% kg and No 842.53 6204.53 Of synthetic fibres 20% kg and No 842.59 6204.59 Of other textile materials 6204.60 Trousers, bib and brace overalls, breeches and shorts: 6204.61 Of wool or fine animal hair: 6204.611 Trousers and shorts 20% kg and No 842.61 6204.619 Other 20% kg and No 842.62 6204.62 Of cotton: 6204.621 Trousers and shorts 20% kg and No 842.63 6204.629 Other 20% kg and No 842.64 6204.63 Of synthetic fibres: 6204.631 Trousers and shorts 20% kg and No 842.65 6204.639 Other 20% kg and No 841.66 6204.69 Of other textile materials: 6204.691 Trousers and shorts 20% kg and No 842.67 20% kg and No 842.69 6204.699 Other 62.05 Men’s or boys’ shirts. 6205.10 Of wool or fine animal hair 20% kg and No 842.591 6205.20 Of cotton 20% kg and No 841.51 6205.30 Of man-made fibres 20% kg and No 841.592 6205.90 Of other textile materials 20% kg and No 841.599 LAWS OF GUYANA Customs Cap 82:01 HEADING DESCRIPTION OF GOODS UNIT (S) SITC NO RATE OF DUTY REV 3 62.06 Women’s of girls’ blouses, shirts and shirt-blouses. 6206.10 Of silk or silk waste: 6206.101 Blouses and shirt-blouses 20% kg and No 842.71 6206.102 Shirts 20% kg and No 842.72 6206.20 Of wool or fine animal hair: 6206.201 Blouses and shirt-blouses 20% kg and No 842.73 6206.202 Shirts 20% kg and No 842.74 6206.30 Of cotton: 6206.301 Blouses and shirt-blouses 20% kg and No 842.75 6206.302 Shirts 20% kg and No 842.76 6206.40 Of man-made fibres: 6206.401 Blouses and shirt-blouses 20% kg and No 842.77 20% kg and No 842.78 6206.402 Shirts 6206.90 Of other textile materials: 6206.901 Blouses and shirt-blouses 20% kg and No 842.791 6206.902 Shirts 20% kg and No 842.799 62.07 Men’s or boys’ singlets and other vests, underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles. 6207.10 Underpants and briefs: 6207.11 Of cotton 20% kg and No 841.611 6207.19 Of other textile materials 20% kg and No 841.619 6207.20 Nightshirts and pyjamas: 6207.21 Of cotton 20% kg and No 841.621 6207.22 Of man-made fibres 20% kg and No 841.622 6207.29 Of other textile materials 20% kg and No 841.629 6207.90 Other: 6207.91 Of cotton 6207.911 Bathrobes, dressing gowns and similar articles 20% kg and No 841.691 LAWS OF GUYANA Customs Cap 82:01 HEADING SITC NO DESCRIPTION OF GOODS RATE OF DUTY REV 3 UNIT (S) 6207.912 Singlets and other vests 20% kg and No 841.692 6207.919 Other 20% kg and No 841.693 6207.92 Of man-made fibres: 6207.921 Bathrobes, dressing gowns and similar articles 20% kg and No 841.694 6207.922 Singlets and other vests 20% kg and No 841.695 6207.929 Other 20% kg and No 841.696 6207.99 Of other textile materials: 6207.991 Bathrobes, dressing gowns and similar articles 20% kg and No 841.697 6207.992 Singlets and other vests 20% kg and No 841.698 6207.999 Other 20% kg and No 841.699 62.08 Woman’s or girls’ singlets and other vests, slips, petticoats, briefs, panties, nightdresses, pyjamas, négligés, bathrobes, dressing gowns and similar articles. 6208.10 Slips and petticoats: 6208.11 Of man-made fibres 6208.19 Of other textile materials: 20% kg and No 842.811 6208.191 Of cotton 6208.199 Other 20% kg and No 842.812 6208.20 Nightdresses and pyjamas: 20% kg and No 842.819 6208.21 Of cotton 6208.22 Of man-made fibres 20% kg and No 842.821 6208.29 Of other textile materials 20% kg and No 842.822 6208.90 Other: 20% kg and No 842.829 6208.91 Of cotton: 6208.911 Négligés, bathrobes, dressing and similar articles 6208.919 Other 20% kg and No 842.891 6208.92 Of man-made fibres: 20% kg and No 842.892 LAWS OF GUYANA Customs Cap 82:01 HEADING UNIT (S) SITC NO DESCRIPTION OF GOODS RATE OF DUTY REV 3 6208.921 Négligés, bathrobes, dressing gowns and similar articles 20% kg and No 842.893 6208.929 Other 20% kg and No 842.894 6208.99 Of other textile materials: 6208.991 Négligés, bathrobes, dressing 6208.999 gowns and similar articles 20% kg and No 842.895 Other 20% kg and No 842.899 62.09 Babies’ garments and clothing accessories. 6209.10 Of wool or fine animal hair: 6209.101 Babies suits, dresses, skirts, trousers, shirts, shorts and blouses 6209.109 Other 20% kg and No 845.111 6209.20 Of cotton: 20% kg and No 845.112 6209.201 Babies suits, dresses, skirts, trousers, shirts, shorts and blouses 6209.209 Other 20% kg and No 845.113 6209.30 Of synthetic fibres: 20% kg and No 845.114 6209.301 Babies suits, dresses, skirts, trousers, shirts, shorts and blouses 6209.309 Other 20% kg and No 845.115 6209.90 Of other textile materials: 20% kg and No 845.116 6209.901 Babies suits, dresses, skirts, trousers, shirts, shorts and blouses 6209.909 Other 20% kg and No 845.117 62.10 Garments, made up of fabrics of 20% kg and No 845.119 heading No. 56.02, 56.03, 59.03, 59.06 or 5907.00. 6210.10 Of fabrics of heading No. 56.02 or 56.03 20% kg and No 845.21 6210.20 Other garments, of the type described in subheadings 20% kg and No 845.221 6201.11 to 6201.19 LAWS OF GUYANA Customs Cap 82:01 HEADING DESCRIPTION OF GOODS UNIT (S) SITC NO RATE OF DUTY REV 3 6210.30 Other garments, of the type described in subheadings 6202.11 to 6202.19 20% kg and No 845.231 6210.40 Other men’s boys’ garments 20% kg and No 845.229 6210.50 Other women’s or girls’ garments 20% kg and No 845.239 62.11 Track suits, ski suits and swimwear; Other garments. 6211.10 Swimwear: 20% kg and No 845.61 6211.11 Men’s or boys’ 20% kg and No 845.63 6211.12 Women’s or girls’ 20% kg and No 845.81 6211.20 Ski suits 6211.30 Other garments, men’s or boys’: 6211.31 Of wool or fine animal hair 20% kg and No 845.871 6211.32 Of cotton 20% kg and No 845.872 6211.33 Of man-made fibres 20% kg and No 845.873 6211.39 Of other textile materials 20% kg and No 845.879 6211.40 Other garments, women’s or girls’: 6211.41 Of wool or fine animal hair 20% kg and No 845.891 6211.42 Of cotton 20% kg and No 845.892 6211.43 Of man-made fibres 20% kg and No 845.893 6211.49 Of other textile materials 20% kg and No 845.899 62.12 Brassiéres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted. 6212.10 Brassiéres 20% kg and No 845.51 6212.20 Girdles and panty-girdles 20% kg and No 845.521 6212.30 Corselettes 20% kg and No 845.522 6212.90 Other 20% kg and No 845.529 62.13 Handkerchiefs. 6213.10 Of silk or silk waste 20% kg and No 846.111 6213.20 Of cotton 20% kg and No 846.112 6213.90 Of other textile materials 20% kg and No 846.119 LAWS OF GUYANA Customs Cap 82:01 HEADING DESCRIPTION OF GOODS UNIT (S) SITC NO RATE OF DUTY REV 3 62.14 Shawls, scarves, mufflers, mantillas, veils and the like. 20% kg and No 846.121 6214.10 Of silk or silk waste 20% kg and No 846.122 6214.20 Of wool or fine animal hair 20% kg and No 846.123 6214.30 Of synthetic fibres 20% kg and No 846.124 6214.40 Of artificial fibres 20% kg and No 846.129 6214.90 Of other textile materials 62.15 Ties, bow ties and cravats. 6215.10 Of silk or silk waste 20% kg and No 846.131 6215.20 Of man-made fibres 20% kg and No 846.132 6215.90 Of other textile materials 20% kg and No 846.139 62.16 Gloves, mittens and mitts. 6216.001 Industrial gloves 10% kg and No 846.141 6216.009 Other 20% kg and No 846.149 62.17 Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading No. 62.12. 20% kg and No 846.191 6217.10 Accessories 5% kg 846.199 6217.90 Parts LAWS OF GUYANA Customs Cap 82:01 CHAPTER 63 OTHER MADE UP TEXTILE ARTICLES; SETS; WORN CLOTHING AND WORN TEXTILE ARTICLES; RAGS Notes

1 — Sub-Chapter 1 applies only to made up articles, of any textile fabric

1. Sub-Chapter 1 applies only to made up articles, of any textile fabric.

2 — Sub-Chapter 1 does not cover

2. Sub-Chapter 1 does not cover: (a) Goods of Chapters 56 to 62; or (b) Worn clothing or other worn articles of heading No. 6309.00.

3 — Heading No. 6309.00 applies only to the following goods

3. Heading No. 6309.00 applies only to the following goods: (a) Articles of textile materials: (i) Clothing and clothing accessories, and parts thereof; (ii) Blankets and traveling rugs; (iii) Bed linen, table linen, toilet linen and kitchen linen; (iv) Furnishing articles, other than carpets of headings Nos. 57.01 to 5705.00 and tapestries of heading No. 5805.00; (b) Footwear and headgear of any material other than asbestos. In order to be classified in this heading, the articles mentioned above must comply with both of the following requirements: (i) they must show signs of appreciable wear, and (ii) they must be presented in bulk or in bales, sacks or similar packings LAWS OF GUYANA Customs Cap 82:01 SITC HEADING UNIT DESCRIPTION OF GOODS RATE OF DUTY REV 3 NO (S) I. – OTHER MADE UP TEXTILE ARTICLES 63.01 Blankets and traveling rugs. 6301.10 Electric blankets 20% kg 775.85 6301.20 Blankets (other than electric blankets) and travelling rugs, of wool or of fine animal hair 20% kg 658.31 6301.30 Blankets (other than electric blankets) and travelling rugs, of cotton 20% kg 658.32 6301.40 Blankets (other than electric blankets) and travelling rugs, of 20% kg 658.33 synthetic fibres 6301.90 Other blankets and travelling 20% kg 658.39 rugs 63.02 Bed linen, table linen, toilet linen and kitchen linen. 6301.10 Bed linen, knitted or crocheted 20% kg 658.41 6302.20 Other bed linen, printed: 6302.21 Of cotton 20% kg 658.421 6302.22 Of man-made fibres 20% kg 658.431 20% kg 658.432 6302.29 Of other textile materials 6302.30 Other bed linen: 6302.31 Of cotton 20% kg 658.422 6302.32 Of man-made fibres 20% kg 658.433 6302.39 Of other textile materials 20% kg 658.439 6302.40 Table linen, knitted or crocheted 20% kg 658.44 6302.50 Other table linen: 6302.51 Of cotton 20% kg 658.45 6302.52 Of flax 20% kg 658.461 6302.53 Of man-made fibres 20% kg 658.462 6302.59 Of other textile materials 20% kg 658.469 LAWS OF GUYANA Customs Cap 82:01 HEADING DESCRIPTION OF GOODS UNIT SITC NO RATE OF DUTY (S) REV 3 6302.06 Toilet linen and kitchen linen, of terry towelling or similar terry fabrics, of cotton 20% kg 658.471 6302.90 Other: 6302.91 Of cotton 20% kg 658.472 6302.92 Of flax 20% kg 658.481 6302.93 Of man-made fibres 20% kg 658.482 6302.99 Of other textile materials 20% kg 658.489 63.03 Curtains (including drapes) and interior blinds; curtain or bed valances. 6303.10 Knitted or crocheted: 6303.11 Of cotton: 6303.111 Curtains (including drapes) 20% kg 658.511 6303.119 Other 20% kg 658.512 6303.12 Of synthetic fibres: 6303.121 Curtains (including drapes) 20% kg 658.513 6303.129 Other 20% kg 658.514 6303.19 Of other textile materials: 6303.191 Curtains (including drapes) 20% kg 658.515 6303.199 Other 20% kg 658.516 6303.90 Other: 6303.91 Of cotton 20% kg 658.517 6303.92 Of synthetic fibres 20% kg 658.518 6303.99 Of other textile materials 20% kg 658.519 63.04 Other furnishing articles, excluding those of heading No. 94.04. 6304.10 Bedspreads: 6304.11 Knitted or crocheted 6304.19 Other 20% kg 658.521 6304.90 Other: 20% kg 658.529 LAWS OF GUYANA Customs cap. 82:01 DESCRIPTION OF GOODS UNIT (S) SITC HEADING RATE OF DUTY REV 3 NO 6304.91 Knitted or crocheted 20% kg 658.591 6304.92 Not knitted or crocheted, of cotton: 6304.921 Woven wall hangings 20% kg 658.592 20% kg 658.593 6304.929 Other 6304.93 Not knitted or crocheted, of synthetic fibres: 6304.931 Woven wall hangings 20% kg 658.594 6304.939 Other 20% kg 658.595 6304.99 Not knitted or crocheted, of other textile materials: 6304.991 Woven wall hangings 20% kg 658.596 6304.999 Other 20% kg 658.599 63.05 Sacks and bags, of a kind used for the packing or goods. 6305.10 Of jute or of other textile bast fibres or heading No. 53.03 5% kg and No 658.11 6305.20 Of cotton 5% kg and No 658.12 6305.30 Of man-made textile materials: 6305.32 Flexible intermediate bulk containers 5% kg and No 658.131 6305.33 Other, of polyethylene or polypropylene strip or the like 5% kg and No 658.132 6305.39 Other 5% kg and No 658.139 5% kg and No 658.19 6305.90 Of other textile materials 63.06 Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods. 6306.10 Tarpaulins, awnings and sunblinds: 6306.11 Of cotton: 6306.111 Tarpaulins 5% kg and No 658.211 6306.112 Awnings 20% kg and No 658.212 LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS UNIT (S) SITC NO RATE OF DUTY REV 3 6306.113 Sunblinds 20% kg 658.213 6306.12 Of synthetic fibres: 6306.121 Tarpaulins 6306.122 Awnings 5% kg 658.214 6306.123 Sunblinds 20% kg 658.215 20% kg 658.216 6306.19 Of other textile materials: 6306.191 Tarpaulins 5% kg 658.217 6306.192 Awnings 20% kg 658.218 6306.199 Sunblinds 20% kg 658.219 6306.02 Tents: 6306.21 Of cotton 20% kg 658.221 6306.22 Of synthetic fibres 20% kg 658.222 6306.29 Of other textile materials 20% kg 658.229 6306.30 Sails: 6306.31 Of synthetic fibres 15% kg 658.231 6306.39 Of other textile materials 15% kg 658.239 6306.40 Pneumatic mattresses: 20% kg 658.241 6306.41 Of cotton 20% kg 658.249 6306.49 Of other textile materials 6306.90 Other: 6306.91 Of cotton 20% kg 658.291 6306.99 Of other textile materials 20% kg 658.299 63.07 Other made up articles, including dress patterns. 6307.10 Floor-cloths, dish-cloths, dusters and similar cleaning cloths 20% kg 658.92 6307.20 Life-jackets and life-belts Free kg 658.931 6307.90 Other: 6307.901 Dress patterns, of canvas Free kg 658.932 6307.902 Dress patterns, of other textile materials 20% kg 658.933 6307.903 Flags, pennants and banners 20% kg 658.9344 LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS UNIT (S) SITC NO RATE OF DUTY REV 3 6307.904 Pin cushions 20% kg 658.935 6307.905 Sanitary towels 20% kg 658.936 6307.909 Other 20% kg 658.939 II. – SETS 6308.00 Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail sale. 5% kg 658.99 III. – WORN COTHING AND TEXTILES ARTICLES; RAGS Worn clothing and other worn 6309.00 20% kg 269.01 articles. Used or new rags, scrap twine, 63.10 cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials. Sorted 5% kg 269.021 6310.10 5% kg 269.029 6310.90 Other LAWS OF GUYANA Customs cap. 82:01 SECTION XII FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTICIFICAL FLOWERS; ARTICLES OF HUMAN HAIR CHAPTER 64 FOOTWEAR, GAITARS AND THE LIKE; PARTS OF SUCH ARTICLES Notes

1 — This Chapter does not cover

1. This Chapter does not cover: (a) Disposable foot or shoe coverings of flimsy material (for example, paper, sheeting of plastics) without applied soles. These products are classified according to their constituent material; (b) Footwear of textile material, without an outer sole glued, sewn or otherwise affixed or applied to the upper (section XI); (c) Worn footwear of heading No. 6309.00; (d) Articles of asbestos (heading No. 68.12); (e) Orthopaedic footwear or other orthopaedic appliances, or parts thereof (heading No.90.21); or (f) Toy footwear or skating boots with ice or roller skates attached; shin- guards or similar protective sportswear (Chapter 95).

2 — For the purposes of heading No. 64.06, the term “parts” does not including pegs,

2. For the purposes of heading No. 64.06, the term “parts” does not including pegs, protectors, eyelets, hooks, buckles, ornaments, braid, laces, pompons or other trimmings (which are to be classified in their appropriate headings) or buttons or other goods of heading No. 96.06.

3 — For the purposes of this Chapter

3. For the purposes of this Chapter: (a) the terms “rubber” and “plastics” include woven fabrics or other textile products with an external layer or rubber or plastics being visible to the naked eye; for the purpose of this provision, no account should be taken of any resulting change of colour; and (b) the term “leather” refers to the goods of headings Nos. 41.04 to 4109.00. LAWS OF GUYANA Customs cap. 82:01

4 — Subject to Note 3 to this Chapter

4. Subject to Note 3 to this Chapter: (a) the material of the upper shall be taken to be the constituent material having the greatest external surface area, no account being taken of accessories or reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments; (b) the constituent material or the outer sole shall be taken to be the material having the greatest surface area in contact with the ground, no account being taken of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments. Subheading Note

1 — For the purposes of subheadings Nos. 6402.12, 6402.19, 6403.12, 6403.19 and

1. For the purposes of subheadings Nos. 6402.12, 6402.19, 6403.12, 6403.19 and 6404.11, the expression “sports footwear” applies only to: (a) footwear which is designed for a sporting activity and has, or has provision for the attachment of, spikes, sprigs, stops, clips, bars or the like; (b) skating boots, ski-boots and cross-country ski footwear, snowboard boots, wrestling boots, boxing boots and cycling shoes. LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) SITC NO REV 3 64.01 Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes. 6401.10 Footwear incorporating a protective metal toe-cap 20% kg and pair 851.11 6401.90 Other footwear: 6401.91 Covering the knee 20% kg and pair 851.311 6401.92 Covering the ankle but not covering the knee: 6401.921 Waterproof boots(Wellingtons) 20% kg and pair 851.312 6401.929 Other 20% kg and pair 851.313 20% kg and pair 851.319 6401.99 Other 64.02 Other footwear with outer soles and uppers of rubber or plastics. 6402.10 Sports footwear: 6402.12 Ski-boots, cross country ski footwear and snowboard boots 10% kg and pair 851.21 6402.19 Other 10% kg and pair 851.23 6402.20 Footwear with upper straps or thongs assembled to the sole by means of plugs 20% kg and pair 851.321 6402.30 Other footwear, incorporating a protective metal toe-cap 20% kg and pair 851.13 6402.90 Other footwear: 6402.91 Covering the ankle 20% kg and pair 851.322 6402.99 Other: 6402.991 Sandals and Slippers 20% kg and pair 851.323 6402.999 Other 20% kg and pair 851.329 LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS UNIT (S) SITC NO RATE OF DUTY REV 3 64.03 Footwear with outer soles of rubber, plastics, leather or composition leather and upper of leather. Sports footwear: 6403.10 Ski-boots, cross-country ski footwear and snowboard boots 6403.12 Other Footwear with outer soles of 10% kg and pair 851.22 6403.19 leather and uppers which consist 10% kg and pair 851.24 6403.20 of leather straps across the instep and around the big toe Footwear made on a base or plat- 20% kg and pair 851.41 form of wood, not having an inner 6403.30 sole or a protective metal toe-cap Other footwear, incorporating a 20% kg and pair 851.42 protective metal toe-cap 6403.40 Other footwear with outer soles of leather: 20% kg and pair 851.15 6403.50 Covering the ankle Other 6403.51 Other footwear: 20% kg and pair 851.481 6403.59 Covering the ankle 20% kg and pair 851.482 6403.90 Other: 6403.91 20% kg and pair 851.483 With other soles of rubber or 6403.99 plastics and upper straps and 6403.991 thongs of leather Other 20% kg and pair 851.484 6403.999 20% kg and pair 851.489 Footwear with outer soles of rubber, plastics, leather or composition 64.04 leather and uppers of textile materials. Footwear with outer soles of Rubber or plastics: 6404.10 LAWS OF GUYANA Customs cap. 82:01 DESCRIPTION OF GOODS HEADING UNIT (S) SITC NO RATE OF DUTY REV 3 6404.11 Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like: 6404.111 Sports footwear 10% kg and pair 851.251 6404.112 Tennis shoes, basketball shoes, gym shoes, training shoes and the like 6404.19 Other: 20% kg and pair 851.259 6404.191 With outer soles of rubber or plastics and upper straps and thongs of textile materials 6404.199 Other 20% kg and pair 851.511 6404.20 Footwear with outer soles of 20% kg and pair 851.519 leather or composition leather 20% kg and pair 851.52 64.05 Other footwear. 6405.10 With uppers of leather or composition leather 6405.20 With uppers of textile materials 6405.90 Other 20% kg and pair 851.49 20% kg and pair 851.59 64.06 Part of footwear (including uppers 20% kg and pair 851.7 whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof. 6406.10 Upper and parts thereof, other than stiffeners 6406.20 Outer soles and heels, of rubber or plastics 6406.90 Other: 5% kg and pair 851.91 6406.91 Of wood 6406.99 Of other materials: 5% kg and pair 851.92 5% kg and pair 851.93 LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) SITC NO REV 3 6406.991 Gaiters, leggings and similar articles, and parts thereof 20% kg 851.94 6406.999 Other 5% kg 851.99 LAWS OF GUYANA Customs cap. 82:01 CHAPTER 65 HEADGEAR AND PARTS THEREOF Notes

1 — This Chapter does not cover

1. This Chapter does not cover: (a) Worn headgear of heading No. 6309.00; (b) Asbestos headgear (heading No. 68.12); or (c) Dolls’ hats, other toy hats or carnival articles of Chapter 95.

2 — Heading No.6502.00 does not cover hat-shapes made by sewing, other than those

2. Heading No.6502.00 does not cover hat-shapes made by sewing, other than those obtained simply by sewing strips in spirals. LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS UNIT (S) SITC NO RATE OF DUTY REV 3 6501.00 Hats-forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), of felt. 5% kg and No 657.61 6502.00 Hat-shapes, plaited or made by assembling strips of any material, neither blocked to shape, nor with made brims, nor lined, nor trimmed. 15% kg and No 657.62 6503.00 Felt hats and other felt headgear, made from the hat bodies, hoods or plateaux of heading No. 6501.00, whether or not lined or trimmed. 20% kg and No 848.41 6504.00 Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed. 20% kg and No 848.42 65.05 Hats and other headgear, knitted or crocheted, or made up from lace, fel or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed. 6505.10 Hair-nets: 6505.101 Of human hair 20% kg and No 848.431 6505.109 Of other materials 20% kg and No 848.432 6505.90 Other 20% kg and No 848.439 LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS UNTI (S) SITC NO RATE OF DUTY REV 3 65.06 Other headgear, whether or not lined or trimmed. 6506.10 Safety headgear Free kg and No 848.44 6506.90 Other: 6506.91 Of rubber or of plastics 20% kg and No 848.45 6506.92 Of furskin 20% kg and No 848.491 6506.99 Of other materials 20% kg and No 848.499 6507.00 Head-bands, linings, covers, hat foundations, hat frames, peaks and chinstrape, for headgear. 5% kg and No 848.48 LAWS OF GUYANA Customs cap. 82:01 CHAPTER 66 UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF Notes

1 — This Chapter does not cover

1. This Chapter does not cover: (a) Measure walking-sticks or the like (Heading No. 90.17); (b) Firearm-sticks, sword-sticks, loaded walking-sticks or the like (Chapter 93); or (b) Goods of Chapter 95 (for example, toy umbrellas, toy sun umbrellas).

2 — Heading No. 66.03 does not cover parts, trimmings or accessories of textile

2. Heading No. 66.03 does not cover parts, trimmings or accessories of textile material, or covers, tassels, thongs, umbrella cases or the like, of any material. Such goods presented with, but not fitted to, articles of heading No. 66.01 or 6602.00 are to be classified separately and are not to be treated as forming part of those articles. LAWS OF GUYANA Customs cap. 82:01 DESCRIPTION OF GOODS SITC HEADING RATE OF DUTY UNIT (S) REV 3 NO 66.01 Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas). 6601.10 Garden or similar umbrellas 20% kg and No 899.411 6601.90 Other: 6601.91 Having a telescopic shaft 20% kg and No 899.412 6601.99 Other 20% kg and No 899.419 6602.00 Walking-sticks, seat-sticks, whips, riding-crops and the like. 20% kg 899.42 66.03 Parts, trimmings and accessories of articles of heading No. 66.01 or 6602.00. 6603.10 Handles and knobs 5% kg 899.491 6603.20 Umbrella frames, including frames mounted on shafts (sticks) 5% kg 899.492 6603.90 Other 5% kg 899.499 LAWS OF GUYANA Customs cap. 82:01 CHAPTER 67 PREPARED FEATHERS AND DOWN ARTICLES MADE OF FEATHERS OR OF DOWN; ARTICLE FLOWERS; ARTICLES OF HUMAN HAIR Notes

1 — This Chapter does not cover

1. This Chapter does not cover: (a) Staining cloth of human hair (heading No. 59.11); (b) Floral motifs of lace, of embroidery or other textile fabric (Section XI); (c) Footwear (Chapter 64); (d) Headgear or hair-nets (Chapter 65); (e) Toys, sports requisites or carnival articles (Chapter 95); or (f) Feather dusters, powder-puffs or hair sieves (Chapter 96). LAWS OF GUYANA Customs cap. 82:01

2 — Heading No.67.01 does not cover

2. Heading No.67.01 does not cover: (a) Articles in which feathers or down constitute only fitted or padding (for example, bedding of heading No. 94.04); (b) Articles of apparel or clothing accessories in which feathers or down constitute no more than mere trimming or padding; or (c) Artificial flowers or foliage or parts thereof or made up articles of heading No. 67.02.

3 — Heading No. 67.02 does not cover

3. Heading No. 67.02 does not cover: (a) Articles of glass (Chapter 70); or (b) Artificial flowers, foliage or fruit of pottery, stone, metal, wood or other materials, obtained in one piece by moulding, forging, carving, stamping or other process, or consisting of parts assembled otherwise than by binding, glueing, fitting into one another or similar methods. LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS UNIT (S) SITC NO RATE OF DUTY REV 3 67.01 Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of heading No. 05.05 and worked quills and scapes). 6701.001 Fans 20% kg 899.921 6701.002 Other articles 20% kg 899.922 6701.009 Other 5% kg 899.929 67.02 Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit. 6702.10 Of plastics: 6702.101 Artificial flowers, foliage and fruit; articles made of artificial flowers, foliage or fruit 20% kg 899.211 6702.109 Other 15% kg 899.219 6702.90 Of other materials: 6702.901 Artificial flowers, foliage and fruit; articles made of artificial flowers, foliage or fruit 20% kg 899.291 6702.909 Other 15% kg 899.219 6703.00 Human hair, dressed, thinned, bleached or otherwise worked; wool or other animal hair or other textile materials, prepared for use in making wigs or the like. 5% kg 899.94 LAWS OF GUYANA Customs cap. 82:01 SITC HEADING DESCRIPTION OF GOODS RATE OF UNIT (S) REV 3 NO DUTY 67.04 Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included. 6704.10 Of synthetic textile materials: 6704.11 Complete wigs 20% kg 899.951 6704.19 Other 20% kg 899.952 6704.20 Of human hair 20% kg 899.953 6704.90 Of other materials 20% kg 899.959 LAWS OF GUYANA Customs cap. 82:01 SECTION XIII ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE CHAPTER 68 ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS Notes

1 — This Chapter does not cover

1. This Chapter does not cover: (a) Goods of Chapter 25; (b) Coated, impregnated or covered paper of heading No. 48.10 or 48.11 (for example, paper coated with mica powder or graphite, bituminised or asphalted paper); (c) Coated, impregnated or covered textile fabric or Chapter 56 or 59 (for example, fabric coated or covered with mica powder, bituminised or asphalted fabric); (d) Articles of Chapter 71; (e) Tools or parts of tools, of Chapter 82; (f) Lithographic stones of heading No. 84.42; (g) Electrical insulators (heading No. 85.46) or fittings of insulating material of heading No. 85.47; (h) Dental burrs (heading No. 90.18); (ij) Articles of Chapter 91 (for example, clocks and clock cases); (k) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings); (l) Articles of Chapter 95 (for example, toys, games and sports requisites); LAWS OF GUYANA Customs cap. 82:01 (m) Articles of heading No. 96.02, if made of materials specified in Note 2(b) to Chapter 96, or of heading No. 96.06 (for example, buttons), No. 96.09 (for example, slate pencils) or No. 96.10 (for example, drawing slates); or (n) Articles of Chapter 97 (for example, works of art).

2 — In heading No. 68.02 the expression “ worked monumental or building stone”

2. In heading No. 68.02 the expression “ worked monumental or building stone” applies not only to the varieties of stone referred to in heading No. 25.15 or 25.16 but also to all other natural stone (for example, quartzite, flint, dolomite and steatite) similarly worked; it does not, however, apply to slate. LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS UNIT (S) SITC NO RATE OF DUTY REV 3 6801.00 Setts, curbstones and flagstones, 15% kg 661.31 of natural stone (except slate). 68.02 Worked monumental or building stone (except slate) and articles thereof, other than goods of heading No. 6801.00; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; chippings and powder, of natural stone (including slate). 6802.10 Tiles, cubes and similar articles, 20% kg 661.331 whether or not rectangular 15% kg 661.339 (including square), the largest surface area of which is capable of being enclosed in a square the side of which is less than 7 cm; artificially coloured granules, chippings and powder 6802.101 Tiles, cubes and similar articles 20% kg 661.341 6802.109 Other 15% kg 661.349 6802.20 Other monumental or building stone and articles thereof, simply cut or swan, with a flat or even surface: 6802.21 Marble, travertine and alabaster: 6802.211 Articles 20% kg 661.341 6802.219 Other 15% kg 661.349 6802.22 Other calcareous stone: 6802.221 Articles 20% kg 661.351 6802.229 Other 15% kg 661.352 6803.23 Granite: 6802.231 Articles 20% kg 661.353 6802.239 Other 15% kg 661.354 LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS UNIT (S) SITC NO RATE OF DUTY REV 3 6802.29 Other stone: 6802.291 Articles 20% kg 661.355 6802.299 Other 15% kg 661.359 6802.90 Other: 6802.91 Marble, travertine and alabaster: 6802.911 Articles 20% kg 661.361 6802.919 Other 15% kg 661.369 6802.92 Other calcareous stone: 6802.921 Articles 20% kg 661.391 6802.929 Other 15% kg 661.392 6802.93 Granite: 6802.931 Articles 20% kg 661.393 6802.939 Other 15% kg 661.394 6802.99 Other stone: 6802.991 Articles 20% kg 661.395 6802.999 Other 15% kg 661.399 68.03 Worked slated and articles of slate or of agglomerated slate. 6803.001 Troughs, reservoirs, basins and sinks 20% kg 661.321 6803.009 Other 5% kg 661.329 68.04 Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting, hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated natural or artificial abrasives, or of ceramics, with or without parts of other materials. 6804.10 Millstones and grindstones for milling, grinding or pulping 5% kg 663.11 LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) SITC NO REV 3 6804.20 Other millstones, grindstones, grinding wheels and the like: 6804.21 Of agglomerated synthetic or natural diamond 5% kg 663.121 6804.22 Of other agglomerated abrasives or of ceramics 5% kg 663.122 6804.23 Of natural stone 5% kg 663.123 6804.30 Hand sharpening or polishing stones 5% kg 663.13 68.05 Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up. On a base of woven textile fabric 6805.10 only On a base of paper or paperboard 5% kg 663.21 6805.20 only On a base of other materials 5% kg 663.22 6805.30 5% kg 663.29 Slag wool, rock wool and similar 68.06 mineral wools; exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials; mixtures and articles of heat-insulating, sound-insulating or sound-absorbing mineral materials, other than those of heading No. 68.11 or 68.12 or of Chapter 69 6806.10 Slag wool, rock wool and similar 5% kg 663.51 mineral wools (including inter- mixtures thereof), in bulk, sheets or rolls LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS NO RATE OF DUTY UNITS (S) SITC REV 3 6806.20 Exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials (including intermixtures thereof) 5% kg 663.52 6806.90 Other 5% kg 663.53 68.07 Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch). 6807.10 In rolls 15% kg 661.811 6807.90 Other 15% kg 661.819 6808.00 Panels, boards, tiles, blocks and similar articles of vegetable fibre, or straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders. 15% kg 661.82 68.09 Articles of plaster or of compositions based on plaster. 6809.10 Boards, sheets, panels, tiles and similar articles, not ornamented: 6809.11 Faces or reinforced with paper or paperboard only 15% kg 663.311 6809.19 Other 15% kg 663.312 6809.90 Other articles: 6809.901 Industrial moulds 15% kg 663.313 6809.909 Other 20% kg 663.319 68.10 Articles of cement, of concrete or of artificial stone, whether or not reinforced. LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) SITC NO REV 3 6810.10 Tiles, flagstones, bricks and similar articles: 6810.11 Building blocks and bricks 15% kg 663.321 6810.19 Other 15% kg 663.329 6810.90 Other articles: 6810.91 Prefabricated structural components for building or civil engineering 15% kg 663.33 6810.99 Other: 6810.991 Statues, statuettes, animal figures; vases, flower-pots, architectural and garden ornaments; bird-baths, fountain basins, tombstones; reservoirs and troughs 20% kg 663.341 6810.992 Pipes 15% kg 663.342 6810.999 Other 15% kg 663.349 68.11 Articles of asbestos-cement, of cellulose fibre-cement or the like. 6811.10 Corrugated sheets 5% kg 661.831 6811.20 Other sheets, panels, tiles and similar articles 5% kg 661.832 6811.30 Tubes, pipes and tube or pipe fittings 5% kg 661.833 6811.90 Other articles 5% kg 661.839 68.12 Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading No. 68.11 or 68.13. LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS UNIT (S) SITC NO RATE OF DUTY REV 3 6812.10 Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate 5% kg 663.811 6812.20 Yarn and thread 5% kg 663.812 6812.30 Cords and string, whether or not plaited 5% kg 663.813 6812.40 Woven or knitted fabric 5% kg 663.814 6812.50 Clothing, clothing accessories, footwear and headgear 5% kg 663.815 6812.60 Paper, millboard and felt 5% kg 663.816 6812.70 Compressed asbestos fibre jointing, in sheets or rolls 5% kg 663.817 6812.90 Other 5% kg 663.819 68.13 Friction material and articles thereof (for example, sheets, rools, strips, segment, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textile or other materials. 6813.10 Brake linings and pads 10% kg 663.821 6813.90 Other 5% kg 663.829 68.14 Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials. LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS NO RATE OF DUTY UNIT (S) SITC REV 3 6814.10 Plates, sheets and strips of applomerated or reconstituted mica, whether or not on a support 5% kg 663.351 6814.90 Other 5% kg 663.359 68.15 Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included. 6815.10 Non-electrical articles of graphite Or other carbon 5% kg 663.36 6815.20 Articles of peat 5% kg 663.37 6815.90 Other articles: 6815.91 Containing magnesite, dolomite or chromite 5% kg 663.38 6815.99 Other 5% kg 663.39 LAWS OF GUYANA Customs cap. 82:01 CHAPTER 69 CERAMIC PRODUCTS Notes

1 — This Chapter applies only to ceramic products which have been fired after

1. This Chapter applies only to ceramic products which have been fired after shaping. Headings Nos. 69.04 to 69.14 apply only to such products other than those classifiable in headings Nos. 6901.00 to 69.03.

2 — This Chapter does not cover

2. This Chapter does not cover: (a) Products of heading No. 28.44; (b) Articles of heading No. 68.04; (c) Articles of Chapter 71 (for example, imitation jewellery); (d) Cermets of heading No. 8113.00; (e) Articles of Chapter 82; (f) Electrical insulators (heading No. 85.46) or fittings of insulting material of heading No. 85.47; (g) Artificial teeth (heading No. 90.21); (h) Articles of Chapter 91 (for example, clock and clock cases); (ij) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings); (k) Articles of Chapter 95 (for example, toys, games and sports requisites); (l) Articles of heading No. 96.06 (for example, buttons) or of heading No. 96.14 (for example, smoking pipes); or (m) Articles of Chapter 97 (for example, works of art). LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS NO RATE OF DUTY UNIT (S) SITC REV 3 I. –GOODS OF SILICEOUS FOSSIL MEALS OR OF SIMILAR SILICEOUS EARTHS, AND REFRACTORY GOODS 6901.00 Bricks, blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar 5% kg 662.31 siliceous earths. 6901.00 Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals or similar siliceous earths. 6902.10 Containing by weight, singly or together, more than 50% of the elements Mg, Ca or Cr, expressed as MgO, CaO or Cr 2O3: 6902.101 Refractory bricks 5% kg 662.321 6902.109 Other 5% kg 662.322 6902.20 Containing by weight more than 50% of alumina (Al 2O3), of silica (SiO2) or of a mixture or compound of these products: 6902.201 Refractory bricks 6902.209 Other 5% kg 662.323 6902.90 Other 5% kg 662.324 5% kg 662.329 LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS NO RATE OF DUTY UNIT (S) SITC REV 3 69.03 Other refractory ceramic goods (for example, retorts, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths and rods), other than those of siliceous fossil meals or of similar siliceous earths. 6903.10 Containing by weight more than 50% of graphite or other carbon or 5% kg 663.71 of a mixture of these products 6903.20 Containing by weight more than 50% of alumina (Al 2O3) or of a mixture or compound of alumina 5% kg 663.72 and of silica (SiO2) 5% kg 663.79 6903.90 Other II. – OTHER CERAMIC PRODUCTS 69.04 Ceramic building bricks, flooring blocks, support or filler tiles and the like. 15% kg 662.411 6904.10 Building bricks 6904.90 Other: 15% kg 662.412 6904.901 Tiles 15% kg 662.419 6904.909 Other 69.05 Roofing tiles, chimney-pots, cowls chimney liners, architectural ornaments and other ceramic constructional goods. 15% kg 662.421 6905.10 Roofing tiles 15% kg 662.429 6905.90 Other LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS NO RATE OF DUTY UNIT (S) SITC REV 3 6906.00 Ceramic pipes, conduits, guttering and pipe fittings. 15% kg 662.43 69.07 Unglazed ceramic flags and paving, hearth or wall tiles; unglazed ceramic mosaic cubes and the like, whether or not on a backing. 6907.10 Tiles, cubes and similar articles, whether or not rectangular, the largest surface area of which is capable of being enclosed in a square the side of which is less than 7cm: 6907.101 Clay tiles 15% kg and No 662.441 6907.102 Other tiles 15% kg and No 662.442 6907.103 Mosaic cubes and the like 5% kg and No 662.443 6907.109 Other 5% kg 662.444 6907.90 Other 5% kg 662.449 69.08 Glazed ceramic flags and paving, hearth or wall tiles; glazed ceramic mosaic cubes and the like, whether or not on a backing. 6908.10 Tiles, cubes and similar articles, whether or not rectangular, the largest surface area of which is capable of being enclosed in a square the side of which is less than 7 cm: 6908.101 Tiles 25% kg and No 662.451 6908.102 Mosaic cubes and the like 5% kg and No 662.452 6908.109 Other 5% kg 662.453 6908.90 Other 5% kg 662.459 LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) SITC NO REV 3 69.09 Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agri- culture; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods. 6909.10 Ceramic wares for laboratory, chemical or other technical uses: 6909.11 Of porcelain or china Free kg 663.911 6909.12 Articles having a hardness equivalent to 9 or more on the Mohs scale Free kg 663.912 6909.19 Other Free kg 663.913 6909.90 Other Free kg 663.919 69.10 Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures. 6910.10 Of porcelain or china: 6910.101 Sinks 25% kg and No 812.211 Wash basins and wash basin 6910.102 pedestals 25% kg and No 812.212 6910.103 Baths 25% kg and No 812.213 6910.104 Bidets 25% kg and No 812.214 6910.105 Water closet pans (lavatory bowls) 25% kg and No 812.215 6910.106 Flushing cisterns (tanks) 25% kg and No 812.216 6910.107 Urinals 25% kg and No 812.217 6910.108 Complete lavatory sets 25% kg and No 812.218 6910.109 Other 25% kg and No 812.219 6910.90 Other 25% kg 812.29 LAWS OF GUYANA Customs cap. 82:01 HEADING DESCRIPTION OF GOODS NO RATE OF DUTY UNIT (S) SITC REV 3 69.11 Tableware, kitchenware, other household articles and toilet articles, of porcelain or china. 6911.10 Tableware and kitchenware: 6911.101 Tableware 20% kg and No 666.111 6911.102 Kitchenware 20% kg and No 666.112 6911.90 Other 20% kg and No 666.12 69.13 Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china. 6912.001 Tableware and kitchenware 20% kg 666.131 6912.009 Other 20% kg 666.139 69.13 Statuettes and other ornamental ceramic articles. 6913.10 Of porcelain or china 20% kg 666.21 6912.90 Other 20% kg 666.29 69.14 Other ceramic articles. 6913.10 Of porcelain or china 20% kg 663.991 6913.90 Other 20% kg 663.999 LAWS OF GUYANA Customs Cap. 82:01 CHAPTER 70 GLASS AND GLASSWARE Notes

1 — This Chapter does not cover

1.This Chapter does not cover: (a) Goods of heading No. 32.07 (for example, verifiable enamels and glazes, glass frit, other glass in the form of powder, granules or flakes); (b) Articles of Chapter 71 (for example, imitation jewellery); (c) Optical fibre cables of heading no. 85.44, electrical insulators (heading No. 85.46 or fittings of insulating material of heading No. 85.47; (d) Optical fibre, optically worked optical elements, hypodermic syringes, artificial eyes, thermometers, barometers, hydrometers or other articles of Chapter 90; (e) Lamps or lighting fittings, illuminated name-plates or the like, having a permanently fixed light source, or parts thereof heading No. 94.05; (f) Toys, games, sports requisites, Christmas tree ornaments or other articles of Chapter 95 (excluding glass eyes without mechanisms for dolls or for other articles of Chapter 95); or (g) Buttons, fitted vacuum flasks, scent or similar sprays or other articles of Chapter 96.

2 — For the purposes of headings Nos. 70.03, 70.04 and 70.05

2. For the purposes of headings Nos. 70.03, 70.04 and 70.05: (a) glass is not regarded as “worked” by reason of any process it has before annealing: (b) cutting to shape does not affect the classification of glass in sheets; LAWS OF GUYANA Customs Cap. 82:01 (c) the expression “absorbent, reflecting or non-reflecting layer” means a microscopically thin coating of metal or of a chemical compound (for example, metal oxide) which absorbs, for example, infra-red light or improves the reflecting qualities of the glass while still allowing it to retain a degree of transparency or translucency; or which prevents light from being reflected on the surface of the glass.

3 — The product referred to in heading No. 7006.00 remain classified in that heading

3. The product referred to in heading No. 7006.00 remain classified in that heading whether or not they have the character of articles.

4 — For the purposes of heading No. 70.19, the expression “glass wool” means

4. For the purposes of heading No. 70.19, the expression “glass wool” means: (a) Mineral wools with a silica (SIO2) content not less than 60% by weight; (b) Mineral wools with a silica (SIO2) content less than 60% but with an alkaline oxide (K2O or Na 2O) content exceeding 5% by weight or a boric oxide (B2O3) content exceeding 2% by weight. Mineral wools which do not comply with above specifications fall in heading No. 68.06.

5 — Throughout the Nomenclature, the expression “glass” includes fused quartz and

5. Throughout the Nomenclature, the expression “glass” includes fused quartz and other fused silica. Subheading Note

1 — For the purposes of subheading Nos. 7013.21, 7013.31 and 7013.91, the

1. For the purposes of subheading Nos. 7013.21, 7013.31 and 7013.91, the expression “lead crystal” means only glass having a minimum lead monoxide (PbO) content by weight of 24%. LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 7001.00 Cullet and other waste and scrap of glass; glass in the mass. 5% Kg 664.11 70.02 Glass in balls (other than micro- spheres of heading No. 70.18), rods or tubes, unworked. 7002.10 Balls 5% Kg 664.121 7002.20 Rods 5% Kg 664.122 7002.30 Tubes: 7002.31 Of fused quartz or other fused silica 5% Kg 664.123 7002.32 Of other glass having a linear coefficient of expansion not exceeding 5x10-6 per Kelvin within a temperature range of 00C to 3000C 5% Kg 664.124 7002.39 Other 5% Kg 664.129 70.03 Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked. 7003.10 Non-wired sheets: 7003.12 Coloured throughout the mass (body tinted), opacified, flashed or having an absorbent, reflecting or non- reflecting layer 5% Kg 624.511 7003.19 Other 5% Kg 624.519 7003.20 Wired sheets 5% Kg 664.52 7003.30 Profiles 5% Kg 664.53 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 70.04 Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non- reflecting layer, but not otherwise worked. 7004.20 Glass coloured throughout the mass (body tinted), opacified flashed or having an absorbent, reflecting or 70004.90 non-reflecting layer 5% Kg and m2 664.31 Other glass 5% Kg and m2 664.39 70.05 Float glass and surface ground or polished, in sheets, whether or not having an absorbent reflecting or non-reflecting layer, but not 7005.10 otherwise worked. 7005.20 Non-wired glass, having an 7005.21 absorbent, reflecting or non- reflecting layer 5% Kg and m2 664.441 Other non-wired glass: 7005.29 Coloured throughout the mass 7005.30 (body tinted), opacified, flashed or merely surface ground 5% Kg and m2 664.412 70.06 Other 5% Kg and m2 664.419 Wired glass 5% Kg and m2 664.42 Glass of heading No. 70.03, 70.04 or 70.05, bent, edge-worked, engraved, drilled, enameled or otherwise worked, but not framed or fitted with other materials. 5% Kg 664.91 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 70.07 Safety glass, consisting of toughened (tempered) or laminated glass. 7007.10 Toughened (tempered) safety glass: 7007.11 Of size and shape suitable for incorporation in vehicles, aircraft, spacecraft or vessels: 7007.111 Motor car windscreens 10% Kg 664.711 7007.119 Other 5% Kg 664.712 7007.19 Other 5% Kg 664.719 7007.20 Laminated safety glass: 7007.21 Of size and shape suitable for incorporating in vehicles, aircraft, spacecraft or vessels: 7007.211 Motor car windscreens 10% Kg 664.721 70007.219 Other 5% Kg 664.722 7007.29 Other 5% Kg 664.729 7008.00 Multiple-walled insulating units of glass. 5% Kg 664.92 70.09 Glass mirrors, whether or not framed, including rear-viewed mirrors. 7008.10 Rear-view mirrors for vehicles 10% Kg 664.81 7008.90 Other: 7009.91 Unframed 15% Kg 664.891 7009.92 Framed 5% Kg 664.892 70.10 Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods, preserving jars of glass; stoppers, lids and other closures, of glass. LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 7010.10 Ampoules Free Kg 665.92 7010.20 Stoppers, lids and other closures 5% Kg and No 665.111 7010.90 Other, of a capacity: 7010.91 Exceeding 1 I: 7010.911 Bottles for soft drinks, beer, wines and spirits 15% Kg and No 665.112 7010.912 Jars 5% Kg and No 665.113 7010.919 Other 5% Kg and No 665.114 7010.92 Exceeding 0.33 l but not exceeding 1 l: 7010.921 Bottles for soft drinks, beer, wines and spirits 15% Kg and No 665.115 7010.922 Jars 5% Kg and No 665.116 7010.929 Other 5% Kg and No 665.117 7010.93 Exceeding 0.15 l but not exceeding 0.33l: 7010.931 Bottles for soft drinks, beer, wine and spirits 15% Kg and No 665.118 7010.932 Jars 5% Kg and No 665.1191 7010.939 Other 5% Kg and No 665.1192 7010.94 Not exceeding 0.15 l: 7010.941 Bottles for soft drinks, beer, wines and spirits 15% Kg and No 665.1193 7010.942 Jars 5% Kg and No 665.1194 7010.949 Other 5% Kg and No 665.1199 70.11 Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like. 7011.10 For electric lighting 5% Kg 664.931 7011.20 For cathode-ray tubes 5% Kg 664.932 7010.90 Other 5% Kg 664.939 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 7012.00 Glass inners for vacuum flasks or for other vacuum vessels. 5% Kg 665.12 70.13 Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading No. 70.10 or 70.18) 7013.10 Of glass-ceramics 20% Kg 665.21 7013.20 Drinking glasses other than of glass- ceramics: 7013.21 Of lead crystal 25% Kg 665.221 7012.29 Other 20% Kg 665.229 7013.30 Glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than of glass- ceramics: 7013.31 Of lead crystal 25% Kg 665.231 7013.32 Of glass having a linear coefficient of expansion not exceeding 5 x 10-6 per kelwin within a temperature range of 0oC to 3000C 20% Kg 665.232 7013.39 Other 20% Kg 665.239 7013.90 Other glassware: 7013.91 Of lead crystal 20% Kg 665.291 7013.99 Other 20% Kg 665.299 70.14 Signaling glassware and optical elements of glass (other than those of heading No. 70.15), not optically worked. LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 7014.001 Signaling glassware and optical elements of glass, for road motor vehicles 10% Kg 665.951 7014.009 Other 5% Kg 665.959 70.15 Clock or watch glasses and similar glasses, glasses for non-corrective or corrective spectacles, curved, bent, hallowed or the like, not optically worked; hollow glass spheres and their segments, for the manufacture of such glasses. 7015.10 Glasses for corrective spectacles Free Kg 664.941 7015.90 Other 5% Kg 664.949 70.16 Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes ; glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multicellular or foam glass in blocks, panels, plates, shells or similar forms. 7016.10 Glass cubes and other glass small- wares, whether or not on a backing, for mosaics or similar decorative purposes: 7016.101 Mosaic cubes 5% Kg 665.941 7016.109 Other 20% Kg 665.949 7016.90 Other: LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 7016.901 Tiles 5% Kg 665.961 7016.909 Other 5% Kg 665.969 70.17 Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated. 7017.10 Of fused quartz or other fused silica Free Kg 665.911 7017.20 Of other glass having a linear coefficient of expansion not -6 exceeding 5 x 10 per kelwin within an exceeding 5 x 10-6 per kelwin within a temperature range of 00 to 3000 Free Kg 665.912 7017.90 Other Free Kg 665.919 70.18 Glass beads, imitation pearls, imitation precious or semi- precious stoner and similar glass smallwares, and articles thereof other than imitation jewellery; glass eyes other than prosthetic articles, statuettes and other ornaments of lamp-worked glass, other than imitation jewellery, glass microsheres not exceeding 1 mm in diameter. 7018.10 Glass beads, imitation pearls, imitation precious or semi-precious stones and similar glasswares 5% Kg 665.931 7018.20 Glass micropheres not exceeding mm in diameter. 5% Kg 665.932 7018.90 Other: 7018.901 Glass eyes 5% Kg 665.933 7018.902 Fragments and chippings 5% Kg 665.934 7018.909 Other 20% Kg 665.939 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 70.19 Glass fibres (including glass wool) And articles thereof (for example, yarn, woven fabrics). 7019.10 Silvers, rovings, yarn and chopped strands: 7019.11 Chopped strands, of a length of not more than 50mm 5% Kg 651.951 7019.12 Rovings 5% Kg 651.952 7019.19 Other 5% Kg 651.959 7019.30 Thin sheets (voiles) webs, mats, mattresses, boards and similar nonwoven products: 7019.31 Mats 5% Kg 664.951 7019.32 Thin sheets (voiles) 5% Kg 664.952 7019.39 Other 5% Kg 664.953 7019.40 Woven fabrics or rovings 5% Kg 654.61 7019.50 Other woven fabrics: 7019.51 Of a width not exceeding 30cm 5% Kg 654.62 7019.52 Of a width exceeding 30 cm plain weave, weighing less than 250 g/m2 of filaments measuring per single yarn not more than 136 tex 5% Kg 654.63 7019.59 Other 5% Kg 654.69 7019.90 Other: 7019.901 Glass fibres (including glass wool) 5% Kg 654.954 7019.909 Other 5% Kg 654.859 70.02 Other articles of glass. 7020.001 Industrial articles 5% Kg 665.991 7020.009 Other 20% Kg 665.999 LAWS OF GUYANA Customs Cap. 82:01 SECTION XIV NATURAL OR CULTURAED PEARLS, PRECIOU OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREO; IMITATION JEWELLERY; COIN CHAPTER 71 NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METAL CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMATATION JEWELLERY; COIN Notes

1 — Subject to Note 1 (a) to Section VI and except as provided as below,a ll articles

1. Subject to Note 1 (a) to Section VI and except as provided as below,a ll articles consisting wholly or partly: (a) Of natural or cultured pearls or of precious or semi-precious stones (natural, synthetic or reconstructed), or (c) Of precious metal or of metal clad with precious metal, are to be classified in this Chapter.

2 — (a) Headings Nos. 71.13, 71.14 and 71.15 do not cover articles in which

2. (a) Headings Nos. 71.13, 71.14 and 71.15 do not cover articles in which precious metal or metal clad with precious metal is present as minor constituents only, such as minor fittings or minor ornamentation (for example, monograms, ferrules and rims), and paragraph (b) of the foregoing Note does not apply to such articles. (b) Heading No. 71.16 does not cover articles containing precious metal or metal clad with precious metal (other than as minor constituents).

3 — This Chapter does not cover

3. This Chapter does not cover: LAWS OF GUYANA Customs Cap. 82:01 (a) Amalgams of precious metal, or colloidal precious metal (heading No. 28.43); (b) Sterile surgical suture materials, dental fillings or other goods of Chapter 30; (c) Goods of Chapter 32 (for example, lusters): (d) Supported catalysts (heading No. 38.15); (e) Articles of heading No. 42.02 or 43.03 referred to in Note 2(B) to Chapter 42; (f) Articles of heading No. 43.03 or 43.04; (g) Goods of Section XI (textiles and textile articles); (h) Footwear, headgear or other articles of Chapter 64 or 65; (i) Umbrellas, walking-sticks or other articles of Chapter 66; (j) Abrasive goods of heading NO. 68.04 or 68.05 or Chapter 82, containing dust or powder of precious or semi-precious stones (natural or synthetic); articles of Chapter 82 with a working part of precious or semi-precious stones (natural, synthetic or reconstructed0; machinery, mechanical appliances or electrical goods, or parts thereof, Section XVI. However, articles and parts thereof, wholly of precious or semi-precious stones (natural, synthetic or reconstructed) remain classified in this Chapter, except unmounted worked sapphires and diamonds for styli (heading No. 85.22); (k) Articles of Chapter 90, 91 or 92 (scientific instruments, clocks and watches, musical instruments); (l) Arms or parts thereof (Chapter 93); (m) Articles covered by note 2 to Chapter 95; (n) Articles classified in Chapter 96 by virtue to Note 4 to that Chapter; or\ (o) Original sculptures or statuary (heading No. 9703.00), collectors’ pieces (heading No. 9705.00) or antinque of an age exceeding one hundred years (heading No. 9706.00), other than natural or cultured pearls or precious or semi-precious stones. LAWS OF GUYANA Customs Cap. 82:01

4 — (a) The expressions “precious metal” means silver, gold and platinum

4. (a) The expressions “precious metal” means silver, gold and platinum. (b) The expressions “platinum” means platinum, iridium, osmium, palladium, rhodium and ruthenium. (c) The expression “precious or semi-precious stones” does not include any of the substances specified in Note 2(b) to Chapter 96.

5 — For the purposes of this Chapter, any alloy (including a sintered mixture and an

5. For the purposes of this Chapter, any alloy (including a sintered mixture and an inter-metallic compound) containing precious metal is to be treated as an alloy of precious metal if any one precious metal constitutes as much as 2%, by weight, of the alloy. Alloys of precious metal are to be classified according to the following rules: (a) An alloy containing 2% or more, by weight, of platinum is to be treated as an alloy of platinum; (b) An alloy containing 2% or more, by weight, of gold but no platinum, or less than 2%, by weight, of platinum, is to be treated as an alloy of gold; (c) Other alloys containing 2% or more, by weight, of silver are to be treated as alloys of silver.

6 — Except where the context otherwise requires, any reference in the Nomenclature

6. Except where the context otherwise requires, any reference in the Nomenclature to precious metal or to any particular precious metal includes metal a reference to alloys treated as alloys of precious metal or of the particular metal in accordance with the rules in Note 5 above, but not to metal clad with precious metal or to base metal or non-metals plated with precious metal.

7 — Throughout the Nomenclature the expression “metal clad with precious metal”

7. Throughout the Nomenclature the expression “metal clad with precious metal” means material made with a base of metal upon one or more surfaces of which t5here is affixed by soldering, brazing, welding. Hot-rolling or similar mechanical means a covering of precious metal. Except where the context otherwise requires, the expression also covers base metal inlaid with precious metal.

8 — Subject to Note 1(a) a Section VI, goods answering to a description in heading

8. Subject to Note 1(a) a Section VI, goods answering to a description in heading No. 71.12 are to be classified in that heading and in no other heading of the Nomenclature. LAWS OF GUYANA Customs Cap. 82:01

9 — For the purposes of heading No. 71.13, the expression “articles of jewellery”

9. For the purposes of heading No. 71.13, the expression “articles of jewellery” means: (a) Any small objects of personal adornment (gem-set or not) (for example, rings, bracelet, necklaces, brooches, ear-rings, watch-chains, fobs, pendants, tie-pins, cuff-links, dress-studs, religious or other medals and insignia); and (b) Articles of personal use of a kind normally carried in the pocket, in the handbag or on the person (such as cigarette cases, powder boxes, chain purses, cachou boxes).

10 — For the purposes of heading No. 71.1, the expression “articles of goldsmiths’ or

10. For the purposes of heading No. 71.1, the expression “articles of goldsmiths’ or silversmiths’ wares” includes such articles as ornaments, tableware, toilet-ware, smokers’ requisites and other articles of household, office or religious use.

11 — For the purposes of heading No. 71.17, the expression “imitation jewellery”

11. For the purposes of heading No. 71.17, the expression “imitation jewellery” means articles of jewellery within the meaning of paragraph (a) of Note 9 above (but not including buttons or other articles of heading No. 96.06, or dress-combs, hair-slides or the like, and hairpins, of heading No. 96.15), not incorporating natural or cultural pearls, precious or semi-precious stones (natural, synthetic or reconstructed) nor (except as plating or as minor constituents) precious metal or metal clad with precious metal. Subheading Notes

1 — For the purpose of subheading Nos. 7106.10, 7108.11, 7110.11, 7110.21, 7110.31

1. For the purpose of subheading Nos. 7106.10, 7108.11, 7110.11, 7110.21, 7110.31 and 7110.41, the expressions “powder” and “in powder form” mean products of which 90% or more by weight passes through a sieve having a mesh aperture of 0.5 mm.

2 — Notwithstanding the provisions of Chapter Note 4(b), for the purposes of

2. Notwithstanding the provisions of Chapter Note 4(b), for the purposes of subheadings Nos. 7110.11 and 7110.19, the expression “platinum” does not include iridium, osmium, palladium, rhodium or ruthenium.

3 — For the classification of alloys in the subheadings of heading No. 71.10, each

3. For the classification of alloys in the subheadings of heading No. 71.10, each alloy is to be classified with that metal, platinum, palladium, rhodium, osmium or ruthenium which predominates by weight over each other these metals. LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 I- NATURAL OR CULTURED PEARLS AND PRECIOUS OR SEMI-PRECIOUS STONES 71.01 Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultural, temporarily strung for convenience of transport. 7101.10 Natural pearls: 7101.101 Temporarily strung for conveniance of transport 50% Kg and 667.111 metric carat 7101.109 Other 50% Kg and 667.119 metric carat 7101.20 Cultured pearls: 7109.21 Unworked: 7109.211 Temporarily strung for convenience of transport 50% Kg and metric carat 667.121 7109.219 Other 50% Kg and metric carat 667.129 7101.22 Worked: 7101.221 Temporarily strung for convenience of transport 50% Kg and metric carat 667.131 7101.229 Other 50% Kg and metric carat 667.139 71.02 Diamonds, whether or not worked, but not mounted or set. 7102.10 Unsorted 50% Kg and metric carat 667.21 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 7102.20 Industrial: 7102.21 Unworked or simply sawn, cleaved or bruted 50% Kg 227.11 7102.29 Other 50% Kg 227.19 7102.30 Non-industrial: 7102.31 Unworked or simply sawn, cleaved or bruted 50% Kg and 7102.39 Other metric carat 667.22 50% Kg and 71.03 Precious stones (other than metric carat 667.29 diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi- precious stones, temporarily strung for convenience of transport. 7103.10 Unworked or simply sawn or roughly shaped: 7103.101 Temporarily strung for convenience of transport 50% Kg and metric carat 667.311 7103.109 Other 50% Kg and metric carat 667.319 7103.90 Otherwise worked: 7103.91 Rubies, sapphires and emeralds: 7103.911 Temporarily strung for convenience Of transport 50% Kg and metric carat 667.391 7103.919 Other 50% Kg and metric carat 667.392 7103.99 Other: LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 7103.991 Temporarily strung for convenience of transport 50% Kg and 667.393 metric carat 7103.999 Other 50% Kg and 667.399 metric carat 71.04 Synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi- precious, temporarily strung for convenience of transport. 7104.10 Piezo-electric quartz 50% Kg and metric carat 667.41 7104.20 Other, unworked or simply sawn or roughly shaped 50% Kg and metric carat 667.42 7104.90 Other 50% Kg and metric carat 667.49 71.05 Dust and powder of natural or synthetic precious or semi- precious stones. 7105.10 Of diamonds 5% Kg and metric carat 277.211 7105.90 Other 5% Kg and metric carat 277.219 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 II- PRECIOUS METALS AND METALS CLAD WITH PRECIOUS METAL 71.06 Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form. 7106.10 Powder 5% Kg 681.141 7106.90 Other: 7106.91 Unwrought 5% Kg 681.13 7106.92 Semi-manufactured 5% Kg 681.142 7107.00 Base metalsclad with silver, not further worked than semi- manufactured. 5% Kg 681.12 71.08 Gold (including gold plated with platinum) unwrought or in semi- manufactured forms, or in powder form. 7108.10 Non-monetary: 7108.11 Powder 5% Kg 971.011 7108.12 Other wrought forms: 7108.121 In bars 5% Kg 971.012 7108.129 Other 5% Kg 971.013 7108.13 Other semi-manufactured forms 5% Kg 971.014 7108.20 Monetary 5% Kg 971.015 7109.00 Base metals or silver, clad with gold, not further worked than semi-manufactured. 5% Kg 971.02 71.10 Platinum, unwrought or in semi- manufactured forms, or in powder form. 7110.10 Platinum LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 7110.11 Unwrought or in powder form 5% Kg 681.23 7110.19 Other 5% Kg 681.251 7110.20 Palladium: 7110.21 Unwrought or in powder form 5% Kg 681.241 7110.29 Other 5% Kg 681.252 7110.30 Rhodium: 7110.31 Unwrought or in powder form 5% Kg 681.242 7110.39 Other 5% Kg 681.253 7110.40 Iridium, osium and rythenium: 7110.49 Unwrought or in powder form 5% Kg 681.243 Other 5% Kg 681.259 7111.00 Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured. 5% Kg 681.22 71.12 Waste and scrap of precious metal or of metal clad with precious metal; other waste and scrap containing precious metal compounds, of a kind used principally for the recovery of precious metal. 7112.10 Of gold, including metal clad with gold but excluding sweeping containing other precious metals containing other precious metals 5% Kg 971.03 7112.20 Of platinum, including metal clad with platinum but excluding sweeping containing other precious metals 5% Kg 289.21 7112.90 Other 5% Kg 289.29 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 III- JEWELLERY, GOLDSMITS, AND SILVERSMITS’ WARES AND OTHER ARTICLES 71.13 Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal. 7113.10 Of precious metal whether or not plated or clad with precious metal: 7113.11 Of silver, whether or not plated or clad with precious metal: 60% Kg 897.311 7113.19 Of other precious metal, whether or not plated or clad with precious metal: 7113.191 Of gold 60% Kg 897.312 7113.199 Other 60% Kg 897.313 7113.20 Of base metal clad with precious metal. 60% Kg 897.314 71.14 Articles of goldsmits’ or silver- smiths’ wares and parts thereof, of precious metal or of metal clad with precious metal. 60% Kg 897.32 7114.10 Of precious metal whether or not plated or clad with precious metal: 7114.11 Of silver, whether or not plated or clad with other precious metal 60% Kg 897.321 7114.19 Of other precious metal, whether or not plated or clad with precious metal 60% Kg 897.322 7114.20 Of base metal clad with precious metal 60% Kg 897.323 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 71.15 Other articles of precious metal or of metal clad with precious metal. 7115.10 Catalysts in the form of wire cloth or grill, of platinum 5% Kg 897.41 7115.90 Other 5% Kg 897.49 71.16 Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed). 7116.10 Of natural or cultured pearls 60% Kg 897.331 7116.20 Of precious or semi-precious stones (natural, synthetic or reconstructed) 60% Kg 897.332 71.17 Imitation jewellery. 7117.10 Of base metal, whether or not plated with precious metal: 7117.11 Cuff-links and studs 60% Kg 897.211 7117.19 Other 60% Kg 897.219 7117.90 Other 60% Kg 897.29 71.18 Coin. 7118.10 Coin (other than gold coin), not being legal tender Free Kg 961.01 7118.90 Other 7118.901 Gold coin Free Kg 961.02 7118.909 Other Free Kg 961.09 LAWS OF GUYANA Customs Cap. 82:01 SECTION XV BASE METALS AND ARTICLES OF BASE METAL Notes

1 — This Section does not cover

1. This Section does not cover: (a) Prepared paint inks or other products with a basis of metallic flakes or powder (Headings Nos. 32.07 to 32.10, 32.12, 32.13, or 32.15); (b) Ferro-cerium or other pyrophoric alloys (headings No. 36.06); (c) Headgear or parts thereof of heading No. 65.06 or 6507.00; (d) Umbrella frames or other articles of heading no. 66.03; (e) Goods of Chapter 71 (for example, precious metal alloys, base metal clad with precious metel, imitation jewellery); (f) Articles of Section XVI (machinery, mechanical appliances and electrical goods); (g) Assembled railway or tramway track (heading No. 8608.00) or other articles of Section XVII (vehicles, ships and boats, aircraft); (h) Instruments or apparatus of Section XVIII, including clock or watch springs; (i) Lead shot prepared for ammunition (heading No. 93.06) or other articles of Section XIX (arms and ammunition); (j) Articles of Chapter 94 (for example, furniture, mattress supports, lamps and lighting fitting, illuminated signs, prefabricated buildings); (k) Articles of Chapter 95 (for example, toys, games, sports requisites); (l) Hand sieves, buttons, pens, pencil-holders, pen nibs or other articles of Chapter 96 (miscellaneous manufactured articles); or (m) Articles of Chapter 97 (for example, works of works of art).

2 — Throughout the Nomeclature, the expressions “parts of general use” means

2. Throughout the Nomeclature, the expressions “parts of general use” means: LAWS OF GUYANA Customs Cap. 82:01 (a) Articles of heading No. 73.07, 73.12, 73.15, 73.17 or 73.18 and similar articles of other base metal; (b) Springs and leaves for springs, of base metal, other than clock or watch springs (heading No. 94.14); and (c) Articles of heading Nos. 83.01, 83.02, 83.08, 8310.00 and frames and mirrors, of base metal, of heading No. 83.06. In Chapters 73 to 76 and 78 to 82 )but not in heading No. 73.15) references to parts of goods do not include references to parts of general use as defined above. Subject to the preceding paragraph and to Note 1 to Chapter 83, the articles of Chapter 82 or 83 are excluded from Chapters 72 to 76 and 78 to 81.

3 — Throughout the Nomenclature, the expression “base metals” means: iron and

3. Throughout the Nomenclature, the expression “base metals” means: iron and steel, copper, nickel, aluminium, lead, zinc, tin, tungsten (wolfram), molybdenum, tantalum, magnesium, cobalt, bismuth, cadmium, titanium, zirconium, antimony, manganese, beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (colombiam), rhenium and thallium.

4 — Throughout the Nomenclature, the term “cerments” means products containing a

4. Throughout the Nomenclature, the term “cerments” means products containing a microscopic heterogenous combination of a metallic component and a cermic component, the term “cermets” includes sintered metal carbides (metal carbides sintered with a metal).

5 — Classification of alloys (other than ferro-alloys nad master alloys as defined in

5. Classification of alloys (other than ferro-alloys nad master alloys as defined in Chapters 72 and 74): (a) An alloy of base metals is to be classified as an alloy of the metal which predominated by weight over each of the other metals; (b) An alloy composed of base metals in this Section and of elements not falling within this Section is to be treated as an alloy of base metals of this Section if the total weight of such metals equals or exceeds the total weight of the other elements present; (c) In this Section the term “alloys” includes sintered mixtures of metal powders, heterogenous intimate mixtures obtained by melting (other than cermets) and intermetallic compounds. LAWS OF GUYANA Customs Cap. 82:01

6 — Unless the context otherwise requires, any reference in the Nomenclature to a

6. Unless the context otherwise requires, any reference in the Nomenclature to a base metal includes a reference to alloys which, by virtue of Note 5 above, are to be classified as alloys of that metal.

7 — Classification of composite articles

7. Classification of composite articles: Except where the headings otherwise require, articles of base metal (including articles of mixed materials treated as articles of base metal under the Interpretative Rules) containing two or more base metals are to be treated as articles of the base metal predominating by weight over each of the other metals. For this purpose: (a) Iron and steel, or different kinds of iron or steel, are regarded as noe and the same metal; (b) An alloy is regarded as being entirely composed of that metal as an alloy of which, by virtue of Note5, it is classified; and (c) A cermet of heading No. 8113.00 is regarded as a single base metal.

8 — In this Section, the following expressions have the meanings hereby assigned to

8. In this Section, the following expressions have the meanings hereby assigned to them: (a) Waste and scrap Metal waste and scrap from the manufacture of mechanical workings of metals, and metal goods definitely not unuable as such because of breakage, cutting-up, wear or other reasons. (b) Powders Products of which 90% or more by weight passes through a sieve having a mesh aperture of 1mm LAWS OF GUYANA Customs Cap. 82:01 CHAPTER 72 Notes

1 — In this Chapter and, in the case of Notes (d), (e) and (f) throughout the

1. In this Chapter and, in the case of Notes (d), (e) and (f) throughout the Nomenclature, the following expressions have the meanings hereby assigned to them: (a) Pig iron Iorn-carbon alloys not usefully malleable, containing more than 2% by weight of carbon and which may contain by weight one or more other elements within the following limits: - not more than 10% of chromium - not more than 6% of manganese - not more than 3% of phosphorous - not more than 8% of silicon - a total of not more than 10% of other elements. (b) Spiegeileisen Iron-carbon alloys containing by weight more than 6% but not more than 30% of manganese and otherwise confirming to the specification at (a) above. (c) Ferro-alloys Alloys in pigs, blocks, lumps or similar primary forms, in forms obtained by continuous castings and also in granular or powder forms, whether or not agglomerated, commonly used as an additive in the manufacture of other alloys or as de-oxidants, de-sulphurising agents or for similar uses in ferrous metallurgy and generally not usefully malleable, containing by weight 4% or more of the element iron and one or more of the following: - more than 10% of chromium - more than 30% of manganese - more than 3% of phosphorus LAWS OF GUYANA Customs Cap. 82:01 - more than 8% of silicon - a total of more than 10% of other elements, excluding carbon, subject to a maximum content of 10% in the case of copper. (d) Steel Ferrous materials other than those of heading No. 72.03 which (with the exception of certain types produced in the form of castings) are usefully malleable and which contain by weight 2% of less of carbon, however, chromium steels may contain higher proportions of carbon. (e) Stainless steel Alloy steels containing, by weight, 1.2% or less of carbon and 10.5% or more of chromium, with or without other elements. (f) Other alloy steel Steels not complying with the definition of stainless steel and containing by weight one or more of the following elements in the proportions shown: - 0.3% or more of aluminum - 0.008% or more of carbon - 0.3% or more of cobalt - 0.4% or more of copper - 0.4% or more of lead - 1.65% or more of molybdenum - 0.3% or more of nickel - 0.06% or more of niobium - 0.6% or more of silicon - 0.06% or more of titanium LAWS OF GUYANA Customs Cap. 82:01 - 0.3% or more of tungsten (wolfram) - 0.1% or more of zirconium - 0.1% or more of other elements (except sulphur, phorphorus, carbon and nitrogen), taken separately. (g) Remelting scrap ingots of iron or steel Products roughly cast in the form of ingots without feeder-heads or hot tops, or of pigs, having obvious surface faults and not complying with the chemical composition of pig iron, spiegeleisen or ferro-alloys. (h) Granules Product of which less than 90% by weight passes through a sieve with a mesh aperture of 1mm and of which 90% or more by weight passes through a sieve with a mesh aperture of 5mm. (i) Semi-finished products Continuous cast products of solid section, whether or not subjected to primary hot-rolling; and Other products of soild section, which have not been further worked than subjected to primary hot-rolling; or roughly shaped by forging, including blanks for angles, shapes or sections. These products are not presented in coils. (k) Flat-rolled products Rolled products of solid rectangular (other than square) cross-section, which no not conform to the definition at (i) above if the form of: - Coils of successfully superimposed layers, or - Straight lengths, which if of a thickness than 4.75mm are of a width measuring at least ten times the thickness or if of a thichness of 4.75mm or more are of a width which exceeds 150mm and measures at least twice the thickness. Flat-rolled products of a shape other than rectangular or square, of a size derived directly from rolling (for example, grooves, ribs, LAWS OF GUYANA Customs Cap. 82:01 chequers, tears, buttons, lozenges) and those which have been perforated, corrugated or polished, provided that they do not assume the charater of articles of products of other headings. Flat-rolled products of a shape other than rectangle or square; of any size, are to be classified as products of a width of more, provided that they do not assume the charaxter of articles or products of other headings. (l) Bars and rods, hot-rolled, in irregular wound coils hot-rolled products in irregular wound coils, which have a solid cross- section in the shape of circles, segments of circles, ovals, rectangles (including squares), triangles or other convex polygons (including “flattered circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and paralled). These products may have indentation, ribs, grooves or other deformations produced during the rolling process (reinforcing bars and rods). (m) Angle shapes and sections Products having a uniform solid cross-section along their whole length, which do not conform to any of the definitions at (i), (j), (k) or (l) above or to the definition of wire. Chapter 72 does not include products of heading No. 73.014 or 73.02. (n) Wire Cold-formed products in coils, of any uniform solid cross-section along their whole length, which do not conform to the definition of flat-rolled products. (o) Hollow drill bars and rods Hollow bars and rods of any cross-section, suitable for drills, of which the greatest external dimension of the cross-section exceeds 15mm but does not exceed 52mm , and of which the greatest internal dimension does not exceed one half of the greatest dimension. Hollow bars and rods of iron or steel not conforming to this definition are to be classified in heading No. 73.04. LAWS OF GUYANA Customs Cap. 82:01

2 — Ferrous metals clad with another ferrous metal are to be classified as

2. Ferrous metals clad with another ferrous metal are to be classified as products of the ferrous metal predomination by weight.

3 — Iron or steel products obtained by electrolytic deposition, by pressure

3. Iron or steel products obtained by electrolytic deposition, by pressure casting are t be classified, according to their form, their composition and their appearance, in the headings of this Chapter appropiate to similar hot- rolled products. Subheading Notes

1 — In this Chapter the following expressions have the meanings hereby

1. In this Chapter the following expressions have the meanings hereby assigned to them: (a) Alloy pig iron Pig iron containing, by weight , one or more of the following elements in the specified proportions: - more than 0.2% of chromium - more than 0.3% of copper - more than 0.3% of nicke; - more than 0.1% of any of the following elements: aluminum, molyndnem, titanium, tungsten (wolfram), vanadium. (b) Non-alloy free-cutting steel Non-alloy steel containing, by weight, one or more of the following elements in the specified proportions: - 0.08% or more of sulphur - 0.1% or more of lead - more than 0.05% of selenium - more than 0.01% of tellurium - more than 0.05% of bismuth LAWS OF GUYANA Customs Cap. 82:01 (c) Silicon-electrical steel Alloy steels containing by weight at least 0.6% but not more than 6% of silicon and not more than 0.08% of carbon. They may also contain by weight not more than 1% of aluminium but no other element in a proportion that would give the steel the characteristics of another alloy steel. (d) High speed steel Alloy steels containing, with or without other elements, at least two of the three elements molybdenum, tungsten and vanadium with a combined content by weight of 7% or more, 0.6% or more of carbon and 3 to 6% of chromium. (e) Silico-manganese steel Allot steels containing by weight: - not more than 0.7% of carbon, - 0.5% or more but not more than 1.9% of manganese, and - 0.6% or more but not more than 2.3% of silicon, but no other element in a proportion that would give the steel the characteristics of another alloy steel.

2 — For the classifications of ferro-alloys in the subheadings of headings No. 72.02

2. For the classifications of ferro-alloys in the subheadings of headings No. 72.02 the following rule should be observed: Ferro-alloy is considered as binary and classified under the relevant subheading (if it exist) if only one of the alloy elements exceeds the minimum percentage laid down in Chapter Note 1(c); by analogy, it is considered respectively as ternary or quaternary if two or three alloy elements exceed the minimum percentage. For the application of this rule the unspecified “other elements” referred to in Chapter Note 1 (c) must exceed 10% by weight. LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 I. PRIMARY MATERIALS; PRODUCTS IN GRANULAR OR POWDER FORM. 72.01 Pig iron and spiegeleisen in pigs, blocks or other primary forms. 7201.10 Non-alloy pig iron containing by weight more than 0.5% or less of phosphorous 5% Kg 671.21 7201.20 Non-alloy pig iron containing by weight more than 0.5% of phosperous 5% Kg 671.22 7201.50 Alloy pig iron, spiegeleisen: 7201.501 Alloy pig iron 5% Kg 671.231 7201.502 Speiglelisen 5% Kg 671.232 72.02 Ferro-alloys. 7202.10 Ferro-manganese: 7202.11 Containing by weight more than 2% of carbon 5% Kg 671.41 7202.19 Other 5% Kg 671.49 7202.20 Ferro-silicon: 7202.21 Containing by weight more than 55% of silicon 5% Kg 671.511 7202.29 Other 5% Kg 671.519 7202.30 Ferro-silicon manganese 5% Kg 671.52 7202.40 Ferro-chromium: 7202.41 Containing by weight more than 4% of carbon 5% Kg 671.531 7202.49 Other 5% Kg 671.532 7202.50 Ferro-silico-chromium 5% Kg 671.54 7202.60 Ferro-nickel 5% Kg 671.55 7202.70 Ferro-molybdenum 5% Kg 671.591 7202.80 Ferro-tungsten and ferro-silico- tungsten 5% Kg 671.592 7202.90 Other: LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 7202.91 Ferro-titanium and ferro-silico- titnium 5% Kg 671.593 7202.92 Ferro-vanadium 5% Kg 671.594 7202.93 Ferro-niobium 5% Kg 671.595 7202.99 Other 5% Kg 671.599 72.03 Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having a minimum purity by weight of 99.94%, in lumps, pellets or similar forms. 7203.10 Ferrous products obtained by direct reduction of iron ore 10% Kg 671.331 7203.90 Other 5% Kg 671.339 72.04 Ferrous waste and scrap; remelting scrap ingots of iron or steel. 7204.10 Waste and scrap of cast iron 5% Kg 282.1 7204.20 Waste and scrap of alloy steel: 7204.21 Of stainless steel 5% Kg 282.21 7204.29 Other 5% Kg 282.29 7204.30 Waste and scrap of tinnediron or steel 5% Kg 282.31 7204.40 Other waste and scrap: 7204.41 Tarnings, shavings, chips, milling waste, sawdust, fillings, trimmings and stampings, whether or not in bundles 5% Kg 282.32 7204.49 Other 5% Kg 282.39 7204.50 Remelting scrap ingots 5% Kg 282.33 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 72.05 Granules and powders, of pig iron, spiegeleisen, iron or steel. 7205.10 Granules 5% Kg 671.31 7205.20 Powders: 7205.21 Of alloy steel 5% Kg 671.321 7205.29 Other 5% Kg 671.329 II-IRON AND NON-ALLOY STEEL 72.06 Iron and non-alloy steel on ingots or other primary forms (excluding iron of heading No. 72.03) 7206.10 Ingots 7206.101 Of iron 5% Kg 672.411 7206.102 Of non-alloy steel 5% Kg 672.412 7206.90 Other: 7206.901 Of iron 5% Kg 672.451 7206.909 Of non-alloy steel 5% Kg 672.459 72.07 Semi-finished products of iron or non-alloy steel. 7207.10 Containing by weight less than 0.25% of carbon: 7202.11 Of rectangular (including square) cross-section, the width measuring 7202.111 less than twice the thickness: Blooms and billets, of non-alloy 7202.119 steel 10% Kg 672.611 7202.12 Other 5% Kg 672.619 Other,, of rectangular (other than square) cross-section: LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 7207.121 Blooms and billets, of a non-alloy steel 10% Kg 672.621 7207.129 Other 5% Kg 672.629 7207.19 Other: 7207.191 Blooms and billets, of non-alloy steel 10% Kg 672.691 7207.199 Other 5% Kg 672.699 7207.20 Containing by weight 0.25% or more of carbon: 7207.201 Blooms and billets, of non-alloy Steel 10% Kg 672.71 7207.209 Other 5% Kg 672.79 72.08 Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, hot-rolled, not clad, 7208.10 plated or coated. 7208.101 In coils, nor further worked than 7208.109 hot0rolled, with patterns in relief: 7208.20 Of thickness of less than 3mm 5% Kg 673.11 Other 5% Kg 673.21 7208.25 Other, in coils, not further worked 7208.26 than hot-rolled, pickled: Of a thickness of 4.75 mm or more 5% Kg 673.31 7208.27 Of a thickness of 3mm or more but 7208.30 less than4.75 mm 5% Kg 673.41 Of thickness of less than 3mm 5% Kg 673.51 7208.36 Other, in coils, not further worked 7208.37 than hot-rolled: Of a thickness exceeding 10mm 5% Kg 673.61 7208.38 Of a thickness of 4.75 mm or more but not exceeding 10 mm 5% Kg 673.62 Of a thickness of 3mm or more but less than 4.75mm 5% Kg 673.63 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 7208.39 Of thickness of less than 3mm 5% Kg 673.64 7208.40 Not in coils, not further orked than hot-rolled, with patterns in relief: Of a thickness of less than 3mm 5% Kg 673.65 7208.401 Other 5% Kg 673.69 7208.409 Oter, not in coils, not furthur worked 7208.50 than hot-rolled: Of a thickness exceeding 10mm 5% Kg 673.71 7208.51 Of a thickness of 4.75mm or more 7208.52 but not exceeding 10mm 5% Kg 673.72 Of a thickness of 3mm or more but 7208.53 less than 4.75mm 5% Kg 673.73 Of a thickness of less than 3mm 5% Kg 673.74 7208.54 Other: 7208.90 Of a thickness of less than 3 mm 5% Kg 673.511 7208.901 Other 5% Kg 673.519 7208.909 72.09 Flarolled products of iron or non- alloy steel, of a width of 600mm or more, cold-rolled (cold-reduced), Not clad, plated or coated. 7209.10 In coils, not further worked than cold-rolled (cold reduced): 7209.15 Opf a thickness of 3mm or more 5% Kg 673.75 7209.16 Of a thickness exceeding 1mm but less than 3mm 5% Kg 673.76 7209.17 Of a thickness of 0.5mm or more but not exceeding 1mm 5% Kg 673.77 7209.18 Of a thickness of less than 0.5mm 5% Kg 673.78 7209.20 Not in coils, not further worked than cold-rolled (cold-reduced): 7209.25 Of a thickness of 3mm or more 5% Kg 673.85 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 7209.26 Of a sickness exceeding 1mm but less than 3 mm 5% Kg 673.86 7209.27 Of a thickness of 0.5 mm or more but not exceeding 1 mm 5% Kg 673.87 7209.28 Of a thickness of less than 0.5 mm 5% Kg 673.88 7209.90 Other: 7209.901 Of a thickness of less than 3 mm 5% Kg 673.521 7209.909 Other 5% Kg 673.529 72.10 Flat-rolledproducts of iron or non- alloy steel, of width of 600 mm or more, clad, plated or coated. 7210.10 Plated or coated with tin: 7210.11 Of a thickness of 0.5 mm or more 5% Kg 674.211 7210.12 Of a thickness of less than 0.5 mm 5% Kg 674.212 7210.20 Plated or coated with lead, including terne-plate 5% Kg 674.41 7210.30 Electrolytically plated or coated with zinc: 7210.301 Of a thickness of less than 3 mm, corrugated 15% Kg 674.111 7210.302 Of a thickness of less than 3 mm, other 5% Kg 674.112 7201.309 Other 5% Kg 674.119 7210.40 Otherwise plated or coated with zinc: 7210.41 Corrugated: 7210.411 Of a thickness of less than 3 mm 15% Kg 674.131 7210.419 Other 5% Kg 674.132 7210.49 Other 7210.491 Of a thickness of less than 3 mm 5% Kg 674.133 7210.499 Other 5% Kg 674.139 7210.50 Plated or coated with chromium oxides or with chromium and chromium oxides 5% Kg 674.42 7210.60 Plated or coated with aliminium LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 7210.61 Plated or coated with aluminium- zinc alloys: 7210.611 Of a thickness of less than 3 mm, corrugated 15% Kg 674.431 7210.612 Of a thickness of less than 3 mm, Other 5% Kg 674.432 7210.619 Other 5% Kg 674.433 7210.69 Other 5% Kg 674.439 7210.70 Painted, varnished or coated with plastics: 7210.701 Of a thickness of less than 3 mm, corrugated 15% Kg 674.311 7210.702 Of a thickness of less than 3 mm, other 5% Kg 674.312 7210.709 Other 5% Kg 674.319 7210.90 Other: 7210.901 Of a thickness of less than 3 mm, corrugated 15% Kg 674.441 7210.902 Of a thickness of less than 3 mm, other 5% Kg 674.442 7210.909 Other 5% Kg 674.449 72.11 Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, not clad, plated or coated. 7211.10 Not further worked than hot-rolled: 7211.13 Rolled on four faces or in a closed box pass, of a width exceeding 150 mm and a thickness of not less than 4 mm, not in coils and without patterns in relief 5% Kg 673.91 7211.14 Other, of a thickness of 4.75 mm or more 5% Kg 673.92 7211.19 Other: LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 7211.191 Of a thickness of less than 3 mm 5% Kg 673.93 7211.199 Other 5% Kg 673.94 7211.20 Not further worked than cold-rolled (cold0reduced); 7211.23 Containing by weight less than 0.25% of carbon: 7211.231 Of a thickness of less than 3 mm 5% Kg 673.95 7211.239 Other 5% Kg 673.96 7211.29 Other: 7211.291 Of a thickness of less than 3 mm 5% Kg 673.97 7211.299 Other 5% Kg 673.99 7211.90 Other: 7211.901 Of a thickness of less than 3 mm 5% Kg 673.531 7211.909 Other 5% Kg 673.539 72.12 Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, clad, plated or coated. 7212.10 Plated or coated with tin 5% Kg 674.22 7212.20 Electronically plated or coated with zinc: 7212.201 Of a thickness of less than 3 mm, corrugated 15% Kg 674.121 7212.202 Of a thickness of less than 3 mm, other 5% Kg 674.122 7212.209 Other 5% Kg 674.129 7212.30 Otherwise plated or coated with zinc: 7212.301 Of a thickness of less than 3 mm, corrugated 5% Kg 674.141 7212.302 Of a thickness of less than 3 mm, other 5% Kg 674.124 7212.309 Other 5% Kg 674.149 7212.40 Painted, varnished or coated with plastics: LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 7212.401 Of a thickness of less than 3mm, corrugated 15% Kg 674.321 7212.402 Of athickness of less than 3 mm, other 5% Kg 674.322 7212.409 Other 5% Kg 674.329 7212.50 Otherwise plated or coated: 7212.501 Of a thickness of less than 3mm corrugated 15% Kg 674.511 7212.502 Of a thickness of less than 3 mm, other 5% Kg 674.512 7212.509 Other 5% Kg 674.519 7212.60 Clad: 7212.601 Of a thickness of less than 3 mm, corrugated 15% Kg 674.521 7212.602 Of a thickness of less than 3 mm, other 5% Kg 674.522 7212.609 Other 5% Kg 674.529 72.13 Bars and rods, hot-rolled in irregularly wound coils, of iron or non-alloy steel. 7213.10 Containing indentations, ribs, grooves or other deformations producred during the rollong 7213.101 process; 7213.109 Of iron 7213.20 Of non-alloy steel 5% Kg 676.211 7213.90 Other, of free-cutting steel 10% Kg 676.219 7213.91 Other: 10% Kg 676.22 Of circular cross-section measuring 7213.911 less than 14mm in diameter: 7213.919 Of iron 5% Kg 676.213 7213.99 Of non-a;;oy steel 10% Kg 676.239 7213.991 Other: Of iron 5% Kg 676.24 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 7213.999 Of non-alloy steel 10% Kg 676.25 72.14 Other bars and rods or non-alloy steel, not further worked than forged, hot-rolled, hot-drawn or hot-extruded, but including those twisted after rolling. 7214.10 Forged: 7214.101 Of iron 5% Kg 676.26 7214.102 Of non-ally steel 5% Kg 676.27 7214.20 Containing indentations, ribs, grooves or other deformations produced during the rolling process o r twisted after rolling: 7214.201 Of iron 5% Kg 676.281 7214.209 Of non-alloy steel 10% Kg 676.282 7214.30 Other, of free-cutting steel 10% Kg 676.283 7214.90 Other 7214.91 Of rectangular (other than square) Cross-section: 7213.911 Of iron 5% Kg 276.284 7213.919 Of non-alloy steel 10% Kg 676.289 7214.99 Other: 7214.991. Of iron 5% Kg 676.41 7214.999 Of non-alloy steel 10% Kg 676.42 72.15 Other bars and rods of iron or non-alloy steel. 7215.10 Of free-cutting steel, not further worked than cold-formed or cold- finished 5% Kg 676.43 7215.50 Other, nor further worked than cold- formed or cold-finished 5% Kg 676.33 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 7215.90 Other: 7215.901 Of iron 5% Kg 676.44 7215.909 Of non-alloy steel 5% Kg 676.49 72.16 Angels, shapes and sections of irons or non-alloy steel. 7216.10 U, I or H sections, not further worked than hot-rolled, hot drawn or extruded, of a height of less than 80 mm: 5% Kg 676.811 7216.20 L or T sections, not further worked than hot-rolled, hot drawn or extruded of a height of 80mm or more: 7216.21 L sections 5% Kg 676.812 7216.22 I sections 5% Kg 676.813 7216.30 U, I, H sections, not further worked than hot-rolled, hot drawn or extruded, of a height of 80 mm or more: 7216.31 U sections 5% Kg 676.821 7216.32 I sections 5% Kg 676.822 7216.33 H sections 5% Kg 676.823 7216.40 L or T sections, not further worked than hot-rolled, hot drawn or extruded, of a height of 80 mm or more 5% Kg 676.824 7216.50 Other angles, shapes and sections, not further worked than hot-rolled, hot drawn or extruded: 7216.501 Angles, of non-alloy steel 10% Kg 676.831 7216.509 Other 5% Kg 676.839 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 7216.60 Angles, shapes and sections, not further worked than cold-formed or cold-finished: 7216.61 Obtained from flat-rolled products: 7216.611 Angels, of non-alloy steel 10% Kg 676.841 7216.619 Other 5% Kg 676.842 7216.69 Other 7216.691 Angels, of non-alloy steel; 10% Kg 676.843 7216.699 Other 5% Kg 676.849 7216.90 Other 7216.91 Cold-formed or cold finished from flat-rolled products: 7216.911 Angels, of non-alloy steel 10% Kg 676.851 7216.919 Other 5% Kg 676.852 7216.99 Other 5% Kg 676.859 72.17 Wire of iron or non-alloy steel. 7217.10 Not plated or coated, whether or not polished: 7217.101 Of iron 5% Kg 678.11 7217.109 Of non-alloy steel 10% Kg 678.12 7217.20 Plated or coated with zinc 5% Kg 678.13 7217.30 Plated or coated with other base metals 5% Kg 678.14 7217.90 Other 5% Kg 678.19 III. STAINLESS STEEL 72.18 Stainless steel in ingots or other primary forms; semi-finished products of stainless steel. 7218.10 Ingots and other primary forms 5% Kg 672.47 7218.90 Other: LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 7218.91 Of rectangular (other than square) cross-section 5% Kg 672.811 7218.99 Other 5% Kg 672.819 72.19 Flat-rolled products of stainless steel, of a width of 600 mm or more. 7219.10 Nor further worked than hot-rolled, in coils: 7219.11 Of a thickness exceeding 10 mm 5% Kg 675.311 7219.12 Of a thickness of 4.75 mm or more but not exceeding 10 mm 5% Kg 675.312 7219.13 Of a thickness of 3mm or more but not less than 4.75 mm 5% Kg 675.32 7219.14 Of a thickness of less than 3mm 5% Kg 675.33 7219.20 Not further worked than hot-rolled, not in coils: 7219.21 Of a thickness exceeding 10mm 5% Kg 675.341 7219.22 Of a thickness of 4.75mm or more but not exceeding 10mm 5% Kg 675.342 7219.23 Of a thickness of 3mm or more but less than 4.75 mm 5% Kg 675.35 7219.24 Of a thickness of less than 3mm 5% Kg 675.36 7219.30 Not further worked than cold-rolled (cold-reduced): 7219.31 Of a thickness of 4.75 mm or more 5% Kg 675.51 7219.32 Of a thickness of 1mm but not less than 3mm 5% Kg 675.52 7219.33 Of a thickness exceeding 1 mm but less than 3 mm 5% Kg 675.53 7219.34 Of a thickness of 0.5 mm or more but not exceeding 1 mm 5% Kg 675.54 7219.35 Of a thickness of less than 0.5mm 5% Kg 675.55 7219.90 Other 5% Kg 675.71 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 72.20 Flat-rolled products of stainless steel, of a width, of less than 600mm. 7220.10 Not further worked than hot-rolled: 7220.11 Of a thickness of 4.75mm or more 5% Kg 675.37 7220.12 Of a thickness of less than 4.75mm 5% Kg 675.38 7220.20 Not further worked than cold-rolled (cold-reduced) 5% Kg 675.56 7220.90 Other 5% Kg 675.72 7221.00 Bars and rods, hot-rolled, in irregularly wound coils, of stainless steel. 5% Kg 676.15 72.22 Other bars and rods of stainless steel, angles, shapes and sections of stainless steel. 7222.10 Bars and rods, not further worked than hot-rolled, hot drawn or extruded: 7222.11 Of circular cross-section 5% Kg 676.251 7222.19 Other 5% Kg 676.259 7222.20 Bars and rods, not further worked than cold-formed or cold-finished 5% Kg 676.51 7222.30 Other bars and rods 5% Kg 676.59 7222.40 Angles, shapes and sections: 7222.401 Angles 5% Kg 676.871 7222.402 Shapes and sections 5% Kg 676.872 7223.00 Wire of stainless steel. 5% Kg 678.21 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 IV. OTHER ALLOY STEEL; HALLOW DRILL BARS AND RODS, OF ALLOY OR NON- ALLOY STEEL 72.24 Other alloy steel in ingots or other primary forms; semi-finished products of other alloy steel. 7224.10 Ingots and other primary forms 5% Kg 672.49 7224.90 Other 5% Kg 672.82 72.25 Flat-rolled products of other alloy steel, of a width of 600 mm or more. 7225.10 Of silicon-electrical steel: 7225.11 Grain-oriented 5% Kg 675.111 7225.19 Other 5% Kg 675.119 7225.20 Of high speed steel 5% Kg 675.21 7225.30 Other, nor further worked than hot- rolled, in coils 5% Kg 675.41 7225.40 Other not further worked than hot- rolled, not in coils 5% Kg 675.42 7225.50 Other, not further worked than cold- rolled (cold reduced) 5% Kg 675.61 7225.90 Other: 7225.91 Electrolytically plated or coated with zinc 5% Kg 675.731 7225.92 Otherwise plated or coated with zinc 5% Kg 675.732 7225.99 Other 5% Kg 675.733 72.26 Flat-rolled products of other alloy steel, of a width of less than 600 mm. 7226.10 Of silicon-electrical steel: 7226.11 Grain-oriented 5% Kg 675.121 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 7226.19 Other 5% Kg 675.129 7226.20 Of high speed steel 5% Kg 675.22 7226.90 Other: 7226.91 Not further worked than hot-rolled 5% Kg 675.43 7226.92 Not further worked than cold-rolled (cold reduced) 5% Kg 675.62 7226.93 Electronically plated or coated with zinc 5% Kg 675.741 7226.94 Otherwise plated or coated with zinc 5% Kg 675.742 7226.99 Other 5% Kg 675.73 72.27 Bars and rods, hot-rolled, in irregularly wound coils, o0f other alloy steel. 7227.10 Of high speed steel 5% Kg 676.61 7227.20 Of silico-manganese steel 5% Kg 676.62 7227.90 Other 5% Kg 676.69 72.28 Other bars and rods of other alloy steel; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non- alloy steel. 7228.10 7228.20 Bars and rods, of high speed steel 5% Kg 676.71 Bars and rods, of silico manganese 7228.30 steel 5% Kg 676.72 Other bars and rods, not further worked than hor-rolled, hot drawn or 7228.40 extruded 5% Kg 676.29 Other bars and rods, not further worked than forged 5% Kg 676.46 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 7228.50 Other bars and rods, not further worked than cold-formed or cold- finished 5% Kg 676.39 7228.60 Other bars and rods 5% Kg 676.47 7228.70 Angles, shapes and sections; 7228.701 Angels 5% Kg 676.881 7228.702 Shapes and sections 5% Kg 676.882 7228.80 Hollow drill bars and rods 5% Kg 676.48 72.29 Wire of other alloy steel. 7229.10 Of high speed steel 5% Kg 678.291. 7229.20 Of silico-manganese steel 5% Kg 678.292 7229.90 Other 5% Kg 678.299 LAWS OF GUYANA Customs Cap. 82:01 CHAPTER 73 ARTICLES OF IRON OR STEEL Notes

1 — In this Chapte the espression “cast iron” applies to products obtained by casting

1. In this Chapte the espression “cast iron” applies to products obtained by casting in which iron predominates by weight over each of the other elements and which do not comply with the chemical composition of steel as defined in Note 1 (d) to Chapter 72.

2 — In this Chapter the word “wire” means hot or cold-formed products of any

2. In this Chapter the word “wire” means hot or cold-formed products of any cross0sectional shape of which no cross-sectional dimension exceeds 16mm. LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 73.01 Sheet piling of iron or steel, whether or not drilled, punched or made from assembled element; welded angles, shapes and sections, of iron or steel. 7301.10 Sheet piling 5% Kg 676.861 7301.20 Angels, shapes and sections 5% Kg 676.862 73.02 Railway or tramway track construction material of iron or steel, the following: rails, check- rails and rack rails, switch blades, crossing frogs, poiny rods and other crossing pieces, sleepers (cross-ties), fishy-plates, chairs wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialized for jointing of fixing rails. 7302.10 Rails 5% Kg 677.01 7302.20 Sleeper (cross ties) 5% Kg 677.091 7302.30 Switch blades, crossing frogs, point rods and other crossing pieces 5% Kg 677.092 7302.40 Fish plates and sole plates and sole 5% Kg 677.093 plates 5% Kg 677.99 7302.90 Other 7303.00 Tubes, pipes and hollow profiles, 5% Kg 679.11 of cast iron. 73.04 Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel. 7304.10 Line pipe of a kind used for oil or 5% Kg 679.12 gas pipe lines LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 7304.20 Casing, tubing and drill pipe, of a kind used in drilling for oil or gas: 7304.21 Drill pipe 5% Kg 679.131 7304.29 Other 5% Kg 679.139 7304.30 Other, of circular cross-section, of iron or non-alloy steel: 7304.31 Cold drawn or cold-rolled (cold- reduced) 5% Kg 679.141 7304.39 Other 5% Kg 679.149 7304.40 Other, of circular cross-section, of stainless steel: 7304.41 Cold-drawn or cold-rolled (cold- reduced) 5% Kg 679.151 7304.49 Other 5% Kg 679.159 7304.50 Other, circular cross-section, of other alloy steel: 7304.51 Cold-drawn or cold-rolled (cold- reduced) 5% Kg 679.161 7304.59 Other 5% Kg 679.169 7304.90 Other 5% Kg 679.17 73.05 Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross0sections, the external diameter of which exceeds 406.4 mm, of iron or steel. 7305.10 Line pipe of a kind used for oil or gas pipelines: 7305.11 Longitudinally submerged arc welded 5% Kg 679.311 7305.12 Other, longitudinally welded 5% Kg 679.312 7305.19 Other 5% Kg 679.319 7305.20 Casing of a kind used in drilling for oil or gas 5% Kg 679.32 7305.30 Other, welded: LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 7305.31 Longitudinally welded 5% Kg 679.331 7305.39 Other 5% Kg 679.339 7305.90 Other 5% Kg 679.39 73.06 Other tubes, pipes and hollow profiles (for example, open seam or welded riveted or similarly colded) of iron or steel. 7306.10 Line pipe of a kind for oil or gas pipelines 5% Kg 679.41 7306.20 Casing and tubing of a kind used in drilling for oil or gas 5% Kg 679.42 7306.30 Other, welded, of circular cross- section, of iron or non-alloy steel 5% Kg 679.431 7306.40 Other, welded, of circular cross- section, of stainless steel 5% Kg 679.432 7306.50 Other, welded of circular cross- section, of other alloy steel 5% Kg 679.433 7306.60 Other, welded, of non-circular cross section 5% Kg 679.44 7306.90 Other 5% Kg 679.45 73.07 Tube or pipe fittings (for example, coupling, elbows, sleeves), of iron or steel. 7307.10 Cast firings: 7307.11 Of non-malleable cast iron 5% Kg 679.51 7307.19 Other 5% Kg 679.52 7307.20 Other, of stainless steel: 7307.21 Flanges 5% Kg 679.53 7307.22 Threaded elbows, bends and sleeves 5% Kg 679.54 7307.23 Butt welding fittings 5% Kg 679.55 7307.29 Other 5% Kg 679.56 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 7307.90 Other: 7307.91 Flanges 5% Kg 679.591 7307.92 Threaded elbows, bends and sleeves 5% Kg 679.592 7307.93 Butt welding fittings 5% Kg 679.593 7309.99 Other 5% Kg 679.599 73.08 Structures (excluding prefabricated buildings of heading No. 94.06) and parts of structures (for example bridge-sections, lockgates, towers, lattice masts, roofs, roofing frame -works, doors and windows and their frames and threshold for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angels, shapes, sections, tubes and the like, prepared for use in structures of iron or steel. 7308.10 Bridges and brigde-sections 5% Kg 691.11 7308.20 Towers and lattice masts 5% Kg 691.12 7308.30 Doors, windows and their frames and threshold for doors 5% Kg 691.13 7308.40 Equipment for scaffolding, shuttering, propping or pitproppinjg 5% Kg 691.14 7308.90 Other 5% Kg 691.19 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 73.09 Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron steel, of a capacity exceeding 300 litres, whether or not lined or heat-insulated, but not fitted with mechanical or termal equipment. 7309.001 Petrol, oil and gas tanks 5% Kg 692.111 7309.002 Water tanks 5% Kg 692.112 7309.009 Other 5% Kg 692.119 73.10 Tanks, casks, drums, cans, boxws and similar containers, for any material (other than compressed or liquefied gas), of iron steel, of a capacity exceeding 300 litres, whether or not lined or heat- insulated, but not fitted with mechanical or termal equipment. 7310.10 Of a capacity of 50 litres or more 5% Kg 692.411 7310.20 Of a capacity of less than 50 litres: 7310.21 Cans which are to be closed by soldering or crimping 15% Kg 692.412 7310.29 Other 5% Kg 692.419 7311.00 Containers for compressed or liquidified gas, of iron or steel. 5% Kg 692.43 73.12 Standard wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated. LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 7312.10 Standard wire, ropes and cables: 7312.101 Standard wire 15% Kg 693.111 7312.102 Ropes and cables 15% Kg 693.112 7312.90 Other 5% Kg 693.119 73.13 Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, and lissely twisted double wire, of a kind used for fencing, of iron or steel. 7313.001 Barbed wire, of iron or steel 15% Kg 693.21 7313.009 Other 15% Kg 693.29 73.14 Cloth (including endless bands) grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel. 7314.10 Woven cloth 7314.12 Endless bands for machinery, of stainless steel 15% Kg 693.511 7314.13 Other endless bands for machinery 15% Kg 693.512 7314.14 Other woven cloth, of stainless steel 15% Kg 693.513 7314.19 Other 7314.191 Guaze 15% Kg 693.514 7314.199 Other 15% Kg 693.515 7314.20 Grill, netting and fencing, welded at the intersection, of wire with a maximum cross-sectional dimension of 3mm or more and having a mesh size of 100 cm2 or more: 7314.201 Grill 15% Kg 693.516 7314.209 Other 15% Kg 693.517 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 7314.30 Other grill, netting and fencing, welded at the intersection: 7314.31 Plated or coated with zinc: 7314.311 Grill 15% Kg 693.518 7314.319 Other 15% Kg 693.5191 7314.39 Other 15% Kg 693.5192 7314.40 Other cloth, grill, netting and fencing: 7314.41 Plated or coated with zinc 7314.411 Grill 15% Kg 693.5193 7314.419 Other 15% Kg 693.5194 7314.42 Coated with plastics: 7314.421 Grill 15% Kg 693.5195 7314.429 Other 15% Kg 693.5196 7314.49 Other 15% Kg 693.5197 7314.50 Expanded metal 5% Kg 693.5199 73.15 Chain and parts thereof, of iron or steel. 7315.10 Articulated link chain and parts thereof: 7315.11 Roller chain 5% Kg 748.31 7315.19 Other chain 5% Kg 748.32 7315.20 Parts 5% Kg 748.39 7315.80 Skid chain 5% Kg 699.21 7315.81 Other chain: 7315.82 Stud-link 5% Kg 699.221 7315.89 Other, welded link 5% Kg 699.222 7315.90 Other 5% Kg 699.223 Other parts 5% Kg 699.229 7316.00 Anchors , grapnels and parts thereof, of iron or steel. 5% Kg 699.61 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 73.17 Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading No. 83.05) and similar articles, of iron or steel, whether or not with heads of 7317.001 other material, but excluding such 7317.002 articles with heads of copper. 7317.003 7317.004 Masonry and roofing nails 5% Kg 694.11 7317.009 Other nails 15% Kg 694.12 Tacks 5% Kg 694.13 73.18 Staples 15% Kg 694.14 Other 5% Kg 694.19 Screws. Bolts, nuts, coach-screws, screw hooks, rivets, cotters, 7318.10 cotter-pins, washers (including 7318.11 spring washers) and similar 7318.12 articles, of iron or steel. 7318.13 7318.14 Threaded articles: 7318.15 Coach screws 5% Kg 694.211 Other wood screws 5% Kg 694.212 7318.16 Screw hooks and screw rings 5% Kg 694.213 7318.19 Self-tapping screws 5% Kg 694.214 7318.20 Other screws and bolts, whether or 7318.21 not with their nuts or washers 5% Kg 694.215 Nuts 5% Kg 694.216 7318.22 Other 5% Kg 694.219 7318.23 Non-threaded articles: Spring washers and other lock washers 5% Kg 694.221 Other washers 5% Kg 694.222 Rivets 5% Kg 694.223 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 7318.24 Cotters and cotter-pins 5% Kg 694.224 7318.29 Other 5% Kg 694.229 73.19 Sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or steel; safety pins and other pins of iron or steel; not elsewhere specified or included. 7319.10 Sewing, darning or embroidery needles 5% Kg 699.311 7319.20 Safety pins 5% Kg 699.321 7319.30 Other pins: 7319.301 Ordinary pins 15% Kg 699.322 7319.309 Other 5% Kg 699.329 7319.90 Other 5% Kg 699.319 73.20 Springs and leaves for springs, of iron or steel. 7320.10 Leaf-springs and leaves thereof: 7320.101 For road motor vehicles 10% Kg 699.411 7320.109 Other 5% Kg 699.412 7320.20 Helical springs: 7320.201 For road or motor vehicles 10% Kg 699.413 7320.209 Other 5% Kg 699.414 7320.90 Other: 7320.901 For road or motor vehicles 10% Kg 699.415 7320.909 Other 5% Kg 699.419 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 73.21 Stoves, ranges, grates, cookers (included those with subsidiary boilers for central heating), barbeques, braziers, gas-rings, plate warmers and similar non- electric domestic appliances, and parts thereof, of iron or steel. 7321.10 Cooking appliances and plate warmers: 7321.11 For gas fuel or for both gas and other fuels: 7321.111 Stoves and ranges 20% Kg and No 697.311 7321.112 Cookers 20% Kg and No 697.312 7321.113 Barbecues 20% Kg and No 697.313 7321.119 Other 20% Kg and No 697.314 7321.12 For liquid fuel: 7321.121 Stoves and ranges 20% Kg and No 697.315 7321.122 Cookers 20% Kg and No 697.316 7321.123 Barbeques 20% Kg and No 697.317 7321.129 Other 20% Kg and No 697.318 7321.13 For solid fuels 7321.131 Stoves and ranges 20% Kg and No 697.3191 7321.132 Cookers 20% Kg and No 697.3192 7321.133 Barbeques 20% Kg and No 697.3193 7321.139 Other 20% Kg and No 697.3199 7321.80 Other appliances: 7321.81 For gas fuel or for both gas and other fuels 20% Kg and No 697.321 7321.82 For liquid fuel 20% Kg and No 697.322 7321.83 For solid fuel 20% Kg and No 697.323 7321.90 Parts 5% Kg and No 697.33 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 73.22 Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor- driven fan or blower, and parts thereof, of iron or steel. 7322.10 Radiators and parts thereof: 7322.11 Of cast iron 5% Kg 812.111 7322.19 Other 5% Kg 812.119 7322.90 Other 5% Kg 812.15 72.23 Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel. 7323.10 Iron or steel wool. Pot scourers and scouring or polishing pads, gloves and the like: 7323.101 Iron or steel wool 20% Kg 697.441 7323.102 Pot scourers and scouring or polishing pads 20% Kg 697.442 7323.109 Other 20% Kg 697.449 7323.90 Other: 7323.91 Of cast iron, not enameled 20% Kg 697.441 7323.92 Of cast iron, enameled 20% Kg 697.412 7323.93 Of stainless steel: LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 7323.931 Baking pans 20% Kg 697.413 7323.932 Buckets 20% Kg 697.414 7323.933 Dust bins 20% Kg 697.415 7323.934 Funnels 20% Kg 697.416 7323.935 Watering-cans 20% Kg 697.417 7323.936 Clothes hangers 20% Kg 697.4181 7323.957 Letter boxes 20% Kg 697.4182 7323.958 Parts 5% Kg 697.4183 7323.939 Other 20% Kg 697.4189 7323.94 Of iron (other than cast iron) or steel, enameled: 7323.941 Baking pans 20% Kg 697.4191 7323.942 Dust bins 20% Kg 697.4192 7323.943 Buckets 20% Kg 697.4193 7323.944 Funnels 20% Kg 697.4194 7323.945 Watering-cans 20% Kg 697.4195 7323.946 Clothes hangers 20% Kg 697.4196 7323.947 Letter boxes 20% Kg 697.4197 7323.948 Parts 5% Kg 697.4198 7323.949 Other 20% Kg 697.4199 7323.99 Other 20% Kg 697.4199 73.24 Sanitary ware and parts thereof, of iron or steel. 7324.10 Sinks and wash basins, of stainless steel 5% Kg 697.511 7321.20 Baths 7324.21 Of cast iron, whether or not enameled 5% Kg 697.512 7324.29 Other 5% Kg 697.513 7324.90 Other, including parts: 7324.901 Parts of sinks and wash basins 5% Kg 697.517 7324.902 Parts of other sanitary ware 5% Kg 697.518 7324.909 Other 5% Kg 697.519 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 73.25 Other cast articles of iron or steel. 7325.10 Of non-malleable cast iron 20% Kg 699.62 7325.90 Other: 7325.91 Grinding balls and similar articles for mills 5% Kg 699.631 7325.99 Other 20% Kg 699.639 73.26 Other articles of iron or steel. 7326.10 Forged or stamped, but not further worked: 7326.11 Grinding balls and similar articles for mills 5% Kg 699.651 7326.19 Other 20% Kg 699.659 7326.20 Articles of iron or steel wire 20% Kg 699.67 7326.90 Other: 7326.901 Handcuffs 20% Kg 699.691 7326.909 Other 20% Kg 699.699 LAWS OF GUYANA Customs Cap. 82:01 CHAPTER 74 COPPER AND ARTICLES THEREOF Notes

1 — In this Chapter the following expression have the following meanings hereby

1. In this Chapter the following expression have the following meanings hereby assigned to them: (a) Refined copper Metal containing at least 99.85% by weight of copper; or Metal containing at least 97.5% by weight of copper, provided that the content of any other elements does not exceed the limit specified in the following table: TABLE – Other elements Element Limiting content % by weight Ag Silver 0.25 As Arsenic 0.5 Cd Cadmium 1.3 Cr Chromium 1.4 Mg Magnesium 0.8 Pb Lead 1.5 S Sulphur 0.7 Sn Tin 0.8 Te Tellurium 0.8 Zn Zinc 1 Zr Zirconium 0.3 Other elements *, each 0.3 * Other elements are, for example, Al, Be, Co, Fe, Mn, Ni, Si. LAWS OF GUYANA Customs Cap. 82:01 (b) Copper alloys Metallic substances other than unrefined copper in which copper predominates by weight over each of the other elements, provided that: (i) the content by weight of at least one of the other elements is greater than the limit specified in the following table; or (ii) the total content by weight of such other elements exceeds 2.5%. (c) Master alloys alloys containing with other elements more than 10% by weight of copper, not usefully malleable and commonly used as an additive in the manufacture of other alloys or as de-oxidants, de-sulphurising agents or for similar uses in the metallurgy of non-ferrous metals. However, copper phosphide (phospher copper) containing more than 15% by weight of phosphorous falls in heading No. 2848.00. (d) Bars and rods Rolled, extruded, drawn or forged products, not in coils, which have uniform soild cross-section alomg their whole length in shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other sides being straight, of equal length and parallel). Products with rectangular (include square), triangle, or polygon cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangle (including “modified rectangular”) cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimension, which have been subsequently worked after production (otherwise than by simple trimming or de- scaling), provided that they have not thereby assumed the character of articles or products of other headings. Wire-bars and billets with their ends tapered or otherwise worked simply to facilitate their entry into machines for converting them into, for example, drawing stock (wire-rod) or tubes, are however to be taken to be unwrought copper of heading No 74.03. LAWS OF GUYANA Customs Cap. 82:01 (e) Profiles Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any to any of the definition of bars, rods, wire, plates, sheets, strips, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms,. Which have been subsequently worked after production (otherwise than a simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings. (f) Wire Rolled, extruded or drawn products, in coils, which have been a uniform solid-cross along their whole length in the shape of circles, ovals, rectangles (including “flattened circles” and “modified rectangles”, of which the two opposite sides are covex arcs, the other two sidea being straight, of equal length and parallel). Products with rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including “modified rectangular”) cross section exceeds one-tenth of the width.. In the case of heading No. 74.14, however, the term “wire” applies only to products, whether or not in coils, of any cross-sectional shape, of which no cross-sectional dimension exceeds 6mm. (g) Plates, sheets, strip and foil Flat-surfaced products (other than the unwrought products of heading No. 74.03), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including “modified rectangles” of which tow opposites sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are: - of rectangular (including square) shape with a thickness one-tenth of the width, - of a shape other than rectangular or square, of any size provided that they do not assume the character of articles or products of other headings. LAWS OF GUYANA Customs Cap. 82:01 Heading Nos. 74.09 and 74.10 apply, inter alia, to pletes, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings. (h) Tubes and pipes Hollow products, coiled or not, which have uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including squares), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be taken to be tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and piped of the foregoing cross- sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings. Subheading Note

1 — In this Chapter the following expressions have the meaning hereby

1. In this Chapter the following expressions have the meaning hereby assigned to them: (a) Copper-zinc base alloys (brasses) Alloys of copper and zinc, with or without other elements. When other elements present: - zinc predominates by weight over each of such other elements; - any nickel content by weight is less than 5% (see copper-nickel- zinc alloys (nickel silvers); and - any tin content by weight is less than 3% (see copper-tin alloys (bronzes). LAWS OF GUYANA Customs Cap. 82:01 (b) Copper-tin base alloys (bronzes) Alloys of copper and tin, with or without other elements. When other elements are present, tin predominates by weight over each of such of such elements, except that when the tin content is 3% or more the zinc content by weight may exceed that of tin but must be less than 10%. (c) Copper-nickel-zinc base alloys (nickel silvers) Alloys of copper, nickel and zinc, with or without other elements. The nickel content is 5% or more by weight (see copper-zinc alloys (brasses). (d) Copper-nickel base alloys Alloys of copper and nickel, with other elements but in any case containing by weight more than 1% of zinc. When other elements are present, nickel predominated by weight over each of such other elements. LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 74.01 Copper mattes; cement copper (precipitated copper). 7401.10 Copper mattes 5% Kg 283.21 7401.20 Cement copper (precipitated copper) 5% Kg 283.22 7402.00 Unrefined copper; copper anodes for electrolytic refining. 5% Kg 682.11 74.03 Refined copper and copper alloys, unwrought. 7403.10 Refined copper: 7403.11 Cathodes and sections of cathodes 5% Kg 682.121 7403.12 Wire-bars 5% Kg 682.122 7403.13 Billets 5% Kg 682.123 7403.19 Other 5% Kg 682.129 7403.20 Copper alloys: 7403.21 Copper-zinc base alloys (brass) 5% Kg 682.141 7403.22 Copper-tins base alloys (bronxe) 5% Kg 682.142 7403.23 Copper-nickel base alloys (cupro- nickel) or copper-nickel-zinc base 7403.29 alloys (nickel silver) 5% Kg 682.143 Other copper alloys (other than master alloys of heading No. 7405.00) 5% Kg 682.149 7404.00 Copper waste and scrap. 5% Kg 688.21 7405.00 Master alloys of copper. 5% Kg 682.13 74.06 Copper powders and flakes. 7406.10 Powders of non-lamellar structure 5% Kg 682.621 7406.20 Powders of lamellar structure; flake 5% Kg 682.622 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 74.07 Copper bars, rods and profiles. 7407.10 Of refined copper 5% Kg 682.31 7407.20 Of copper alloys: 7407.21 Of copper-zinc base alloys (brass) 5% Kg 682.321 7407.22 Of copper-nickel base alloys (cupro nickel) or copper-nickel-zinc base alloys (nickel silver) 5% Kg 682.323 7407.29 Other 5% Kg 682.329 74.08 Copper wire. 7408.10 Of refined copper: 7408.11 Of whih the maximum cross- sectional dimension exceeds 6mm 5% Kg 682.411 7408.19 Other 5% Kg 682.419 7408.20 Of copper alloys; 7408.21 Of copper-zinc base alloys (brass) 5% Kg 682.421 7408.22 Of copper-nickel base alloys (cupro nickel) or copper-nickel-zinc base alloys (nickel silver) 5% Kg 682.422 7408.29 Other 5% Kg 682.429 74.09 Copper plates, sheets and strip, of a thickness exceeding 0.15mm. 7409.10 Of refined copper: 7409.11 In coils 5% Kg 682.511 7409.19 Other 5% Kg 682.519 7409.20 Of copper-zinc base alloys (brass): 7409.21 In coils 5% Kg 682.521 7409.29 Other 5% Kg 682.522 7409.30 Of copper-tin based alloys (bronze): 7409.31 In coils 5% Kg 682.523 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 7409.39 Other 5% Kg 682.524 7409.40 Of copper-nickel base alloys (cupro- nickel) or copper-nickel-basee alloys (nickel silver) 5% Kg 682.525 7409.90 Of other copper alloys 5% Kg 682.529 74.10 Copper foil (whether or not printd or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.15mm. 7410.10 Not backed: 7411.11 Of refined copper 5% Kg 682.611 7410.12 Of copper alloys 5% Kg 682.612 7410.20 Backed: 7410.21 Of refined copper 5% Kg 682.613 7410.22 Of copper alloys 5% Kg 682.614 74.11 Copper tubes and pipes. 7411.10 Of refined copper 5% Kg 682.711 7411.20 Of copper alloys: 7411.21 Of copper-zinc base alloys (brass) 5% Kg 682.712 7411.22 Of copper-nickel base alloys (cupro nickel) or copper-nickel-zinc based alloys (nickel silver) 5% Kg 682.713 7411.29 Other 5% Kg 682.714 74.12 Copper tube or pipe fittings (for example, couplings, elbows, sleeves) 7412.10 Of refined copper 5% Kg 682.725 7412.20 Of copper alloys 5% Kg 682.726 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 7413.00 Standard wire, cables, plaited bands and the like, of copper, not electrically insulated. 5% Kg 693.12 74.14 Cloth (including endless bands), grill and netting, of copper wire; expanded metal of copper. 7414.20 Cloth 5% Kg 693.521 7414.90 Other 5% Kg 693.529 74.15 Nails, tacks, drawing pins, staples (other than those of heading No. 83.05) and similar articles, of copper or of iron or steel with heads of copper; screws, bolts, nuts, screw, hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of copper. 7415.10 Nails and tacks, drawing pins, staples and similar articles 5% Kg 694.31 7415.20 Other articles, not threaded: 7415.21 Washers (including spring washers) 5% Kg 694.321 7415.29 Other 5% Kg 694.329 7415.30 Other threaded articles: 7415.31 Screws for wood 5% Kg 694.331 7415.32 Other screws, bolts and nuts 5% Kg 694.332 7415.39 Other 5% Kg 694.339 7416.00 Copper springs 5% Kg 699.42 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 7417.00 Cooking or heating apparatus of a kind used for domestic purposes, non-electric, and parts thereof, of copper. 20% Kg 697.34 74.18 Table, kitchen or other household articles and parts thereof, of copper pot scourers and scouring or polishing pads, gloves and the like, of copper; sanitary ware and parts thereof, of copper. 7418.10 Table, kitchen or other household articles and parts thereof; pot scourers and scoruring or polishing pads, gloves and the like: 7418.11 Pot scourers and souring or polishing pads, gloves and the like 20% Kg 697.421 7418.19 Other 20% Kg 697.429 7418.20 Sanitary ware and parts thereof 20% Kg 697.52 74.19 Other articles of copper. 7419.10 Chain and parts thereof 5% Kg 699.71 7419.90 Other: 7419.91 Cast, moulded, stamped, or forged, but not further worked 5% Kg 699.731 7419.99 Other 5% Kg 699.739 LAWS OF GUYANA Customs Cap. 82:01 CHAPTER 75 NICKEL AND ARTICLES THEREOF Note

1 — In this Chapter the following expressions have the meanings hereby assigned to

1. In this Chapter the following expressions have the meanings hereby assigned to them: (a) Bars and rods Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including “flattered circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products such products which have a rectangular (including “modified rectangular” ) cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise tan by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles of products of other headings. (b) Profiles Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, fods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than a simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings. LAWS OF GUYANA Customs Cap. 82:01 (c) Wire Rolled, extruded or drawn products, in coils, which have a uniform solid – cross along their whole length in the shape of circles, ovals, rectangles (included squares), equilateral triangles or regular convex polygons (including “flattered circles” and “ modified rectangles”, of which two opposite sides are covex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including “modified rectangular”) cross-section exceeds one-tenth of the width. (d) Plates, sheets, strip and foil Flat-surface products (other than the unwrought products of heading No. 75.02), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including “modified rectangles” of which two opposites are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are: - of rectangular (including square) shape with a thickness not exceeding one-tenth of the width, - of a shape other than rectangular or square, of any size, provided that they do not assume the character or products of other headings. Heading No. 75.06 applies, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings. (e) Tubes and pipes Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares) equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with rectangular (including square), equilateral triangular, or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-section are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be LAWS OF GUYANA Customs Cap. 82:01 polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings. Subheading Notes

1 — In this Chapter the following expressions have meanings hereby to them

1. In this Chapter the following expressions have meanings hereby to them: (a) Nickel, not alloyed Metal containing by weight at least 99% of nickel plus cobalt, provided that: (i) the cobalt content by weight does not exceed 1.5%, and (ii) the content by weight of any other element does not exceed the limit specified in the following table: TABLE – Other elements Element Limiting content % by weight Fe Iron 0.5 O Oxygen 0.5 Other element, each 0.3 (b) Nickel alloys Metallis substances in which nickel predominates by weight over each of the other elements provided that: (i) the content by weight of cobalt exceeds 1.5%, (ii) the content by weight of at least one of the other elements is grater than the limit specified in the forgoing table, or (iii) the total content bt weight of elements other than nickel plus cobalt exceeds 1%.

2 — Notwithstanding the provisions of Chapter Note 1 (c), for the purpose of

2. Notwithstanding the provisions of Chapter Note 1 (c), for the purpose of subheading No. 7508.10 the term “wire” applies only to product, whether or not in coils, of any cross-sectional shape, of which no cross-sectional dimension exceeds 6mm. LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 75.01 Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy. 7501.10 Nickel mattes 5% Kg 284.211 7501.20 Nickel oxide sinters and other intermediate products of nickel metallurgy 5% Kg 284.212 75.02 Unwrought nickel. 7502.10 Nickel, not alloyed 5% Kg 683.11 7502.20 Nickel alloys 5% Kg 683.12 7503.00 Nickel waste and scrap. 5% Kg 688.22 7504.00 Nickel powders and flakes. 5% Kg 683.23 75.05 Nickel bars, rods, profiles and wire. 7505.10 Bars, rods and profiles: 7505.11 Of nickel, not alloyed 5% Kg 683.211 7505.12 Of nickel alloys 5% Kg 683.212 7505.20 Wire: 7505.21 Of nickel, not alloyed 5% Kg 683.213 7505.22 Of nickel alloys 5% Kg 683.214 75.06 Nickel plates, sheets, trip and foil. 7506.10 Of nickel, not alloyed 5% Kg 683.241 7506.20 Of nickel alloys 5% Kg 683.242 75.07 Nickel tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves). LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 7507.10 Tubes and pipes: 7507.11 Of nickel, not alloyed 5% Kg 683.221 7507.12 Of nickel alloys 5% Kg 683.222 7507.20 Tubes or pirp fittings 5% Kg 683.223 75.08 Other articles of nickel. 7508.10 Cloth, grill and netting, of nickel wire 5% Kg 699.751 7508.90 Other: 7508.901 Electro-plating anodes, of nickel, unwrought, including those produced by electrolysis 5% Kg 699.752 7508.909 Other 5% Kg 699.759 LAWS OF GUYANA Customs Cap. 82:01 CHAPTER 76 ALUMINIUM AND ARTICLES THEREOF Note

1 — In this Chapter the following expressions have the meaning hereby assigned to

1. In this Chapter the following expressions have the meaning hereby assigned to them: (a) Bars and rods Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including “modified rectangular”) cross-section exceeds one –tenth of the width. The expression also covers cast or sintered products, of the same forms and dimension, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings (b) Profiles Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings. LAWS OF GUYANA Customs Cap. 82:01 (c) Wire Rolled, extruded or drawn products, in coils, which have a uniform solid cross- section along their whole length in the shape circles, ovals, rectangles (including squares) equilateral triangles or regular convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including “modified rectangular”) cross-section exceeds one –tenth of the width. (d) Plates, sheet, strip and foil Flat-surfaced products (other than the unwrought products of heading No.76.01), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including “modified rectangular “ of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are: - of rectangular (including square) shape with a thickness not exceeding one-tenth of the width, - of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings. Headings Nos. 76.06 and 76.07 apply, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings. LAWS OF GUYANA Customs Cap. 82:01 (e) Tubes and Pipes Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a unform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shape or fitted with flanges, collars or rings. Subheading Note

1 — In this Chapter the following expressions have the meanings hereby assigned to

1. In this Chapter the following expressions have the meanings hereby assigned to them: (a) Aluminum, not alloyed Metal containing by weight at least 99% of aluminum, provided that the content by weight of any other element does not exceed the limit specified in the following table: LAWS OF GUYANA Customs Cap. 82:01 TABLE-OTHER elements Element Limiting content %by weight Fe + Si (iron plus silicon) 1 Other elements (1) , each 0.1(2) (1) Other elements are, for example, Cr, Cu, Mg, Mn,Ni, Zn (2) Copper is permitted in a proportion greater than 0.1% but not more than 0.2%, provided that neither the chromium nor manganese content exceeds 0.05%. (b) Aluminum alloys Metallic substance in which aluminum predominates by weight over each of the other elements, provided that: (i) The content by weight of at least one of the other elements or of iron plus silicon taken together is greater than the limit specified in the foregoing table: or (ii) The total content by weight of such other elements exceeds 1%.

2 — Notwithstanding the provisions of Chapter Note 1 (c), for the purpose of

2. Notwithstanding the provisions of Chapter Note 1 (c), for the purpose of subheading No. 7616.91 the term “wire” applies only to products, whether or not in coils, of any cross-sectional shape, of which no cross dimension exceeds 6mm. LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTION OF GOODS UNIT (S) NO RATE OF DUTY REV 3 76.01 Unwrought aluminum 7601.10 Aluminum, not alloyed 5% kg 684.11 7601.20 Aluminum, alloys 5% kg 684.12 7602.00 Aluminum waste and scrap 5% kg 288.23 76.03 Aluminum powders and flakes 7603.10 Powders of non-lamellar structure 5% kg 684.251 7603.20 Powders of lamellar structure; flakes 5% kg 684.252 76.04 Aluminum bars, rods and profiles 7604.10 Of aluminum, not alloyed 15% kg 684.211 7604.20 Of aluminum, alloys: 7604.21 Hollow profiles 15% kg 684.212 7604.29 Other 15% kg 684.219 76.05 Aluminum wire 7605.10 Of aluminum, not alloyed: 7605.11 Of which the maximum cross-sectional dimension exceeds 7 mm 5% kg 684.22 7605.19 Other 5% kg 684.221 7605.20 Of aluminum alloys: 7605.21 Of which the maximum cross-sectional dimension exceeds 7 mm 5% kg 684.222 7605.29 Other 5% kg 684.229 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS UNIT (S) SITC NO RATE OF DUTY REV3 76.06 Aluminum plates, sheets and strip, of a thickness exceeding 0.2 mm. 7606.10 Rectangular (including square): 7606.11 Of aluminum, not alloyed: 7606.111 Flat sheets 5% kg 684.231 7606.112 Corrugated sheets 5% kg 684.232 7606.12 Of aluminum alloys 7606.121 Flat sheets 5% kg 684.233 7606.122 Corrugated sheets 5% kg 684.234 7606.90 Other: 7606.91 Of aluminum, not alloyed 5% kg 684.235 7606.92 Of aluminum alloys 5% kg 684.236 76.07 Aluminum foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm. 7607.10 Not backed: 7607.11 Rolled but not further worked 5% kg 684.241 7607.19 Other 5% kg 684.242 7607.20 Backed 5% kg 684.243 76.08 Aluminum tubes and pipes 7608.10 Of aluminum, not alloyed 15% kg 684.261 7608.20 Of aluminum alloys 15% kg 684.262 7609.00 Aluminum tube or pipe fittings (for example, couplings elbows, sleeves). 5% kg 684.27 LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTION OF GOODS UNIT (S) NO RATE OF DUTY REV 3 76.10 Aluminum structures (excluding prefabricated building of heading No. 94.06) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminum plates, rods, profiles, tubes and the like, prepared for use in structures. 7610.10 Doors, windows and their frames and thresholds for doors 10% kg 691.21 7610.90 Other: 7610.901 Complete structures 10% kg 691.291 7610.909 Other 5% kg 691.299 76.11 Aluminum reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of a capacity exceeding 300 1, whether or not lined or heat- insulated, but not fitted with mechanical or thermal equipment. 7611.001 Water storage tanks 10% kg 692.121 7611.009 Other 5% kg 692.129 LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTION OF GOODS UNIT (S) NO RATE OF DUTY REV3 76.12 Aluminum casks, drums, cans, boxes and similar containers (including rigid or collapsible tubular containers), for any material (other that compresses or liquefied gas), of a capacity not exceeding 300 1, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment. 7612.10 Collapsible tubular containers: 7612.101 Cans 5% kg 692.421 7612.109 Other 5% kg 692.422 7612.90 Other: 7612.901 Cans 5% kg 692.423 7612.909 Other 5% kg 692.429 7613.00 Aluminum containers for compressed or liquefied gas. 5% kg 692.44 76.14 Stranded wire, cables, plaited bands and the like, of aluminum, not electrically insulated. 7614.10 With steel core 5% kg 693.131 7614.90 Other 5% kg 693.139 76.15 Table, kitchen or other household articles and parts thereof, of aluminium; pot scourers and scouring or polishing pads, gloves and the like, of aluminum; sanitary ware and parts thereof, of aluminum. LAWS OF GUYANA Customs Cap. 82:01 CHAPTER 77 (RESERVED FOR POSSIBLE FUTURE USE IN THE HARMONISED SYSTEM) CHAPTER 78 LEAD AND ARTICLES THEREOF Note

1 — In this Chapter the following expressions have the meaning hereby assigned to them

1. In this Chapter the following expressions have the meaning hereby assigned to them: (a) Bars and rods Rolled, extrudes, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including “modified rectangular”) cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimension, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings (b) Profiles Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings. LAWS OF GUYANA Customs Cap. 82:01 (c) Wire Rolled, extruded or drawn products, in coils, which have a uniform solid cross- section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross- section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including “modified rectangular”) cross- section exceeds one-tenth of the width. (d) Plates, sheet, strip and foil Flat-surfaced products (other than the unwrought products of heading No.78.01), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including “modified rectangles “ of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are: - of rectangular (including square) shape with a thickness not exceeding one-tenth of the width, - of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings. Heading No. 78.04 applies, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings LAWS OF GUYANA Customs Cap. 82:01 (e) Tubes and pipes Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shape or fitted with flanges, collars or rings. Subheading Note

1 — In this Chapter the expression “refined lead” means

1. In this Chapter the expression “refined lead” means: Metal containing by weight at least 99.9% of lead, provided that the content by weight of any other element does not exceed the limit specified in the following table: TABLE-OTHER elements Element Limiting content % by weight Ag Silver 0.02 As Arsenic 0.005 Bi Bismuth 0.05 Ca Calcium 0.002 Cd Cadmium 0.002 Cu Copper 0.08 Fe Iron 0.002 S Sulphur 0.002 Sb Antimony 0.005 Sn Tin 0.005 0.002 Zn Zinc 0.001 Other (for example Te) each LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTION OF GOODS UNIT (S) NO RATE OF DUTY REV3 78.01 Unwrought lead. 7801.10 Refined lead 5% kg 685.12 7801.90 Other: 7801.91 Containing by weight antimony as the principal other element 5% kg 685.111 7801.99 Other 5% kg 685.119 7802.00 Lead waste and scrap 5% kg 288.24 7803.00 Lead bars, rods, profiles and wire. 5% kg 685.21 78.04 Lead plates, sheets, strip and foil; Lead powders and flakes 7804.10 Plates, sheets, strip and foil: 7804.11 Sheets strip and foil pf a thickness (excluding any backing) 5% kg 685.221 not exceeding 0.2mm 5% kg 685.222 7804.19 Other 5% kg 685.223 7804.20 Powders and flakes 7805.00 Lead tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves). 5% kg 685.24 7806.00 Other articles of lead. 5% kg 699.76 LAWS OF GUYANA Customs Cap. 82:01 CHAPTER 79 ZINC AND ARTICLES THEREOF Note

1 — In this chapter the following expression have the meaning hereby

1. In this chapter the following expression have the meaning hereby assigned to them: (a) Bars and rods Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including “modified rectangular”) cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimension, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings. (b) Profiles Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings. LAWS OF GUYANA Customs Cap. 82:01 (c) Wire Rolled, extruded or drawn products, in coils, which have a uniform solid cross- section along their whole length in the shape circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including “flattened circles” and “modified rectangles” of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel. Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including “modified rectangular”) cross-section exceeds one -tenth of the width. (d) Plates, sheets, strip and foil Flat-surfaced products (other than the unwrought products of heading No.79.01), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including “modified rectangles “ of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are: - of rectangular (including square) shape with a thickness not exceeding one-tenth of the width, - of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings. Heading Nos. 7905.00 applies, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings. LAWS OF GUYANA Customs Cap. 82:01 (e) Tubes and Pipes Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shape or fitted with flanges, collars or rings Subheading Note

1 — In this Chapter the following expressions have the meanings hereby assigned to

1. In this Chapter the following expressions have the meanings hereby assigned to them: (a) Zinc, not alloyed Metal containing by weight at least 97.5% of zinc. (b) Zinc alloys Metallic substances in which zinc predominates by weight over each of the other elements, provided that the total content by weight of such other elements exceeds 2.5%. (c) Zinc dust Dust obtained by condensation of zinc vapour, consisting of spherical particles, which are finer than zinc powders. At least 80% by weight of the particles pass through a sieve with 63 micrometres (microns) mesh. It must contain at least 85% by weight of metallic zinc. LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTION OF GOODS UNIT (S) NO RATE OF DUTY REV3 79.01 Unwrought zinc 7901.10 Zinc, not alloyed: 7901.11 Containing by weight 99.99% or more of zinc 5% kg 686.111 7901.12 Containing by weight less than 99.99% of zinc 5% kg 686.112 7901.20 Zinc alloys 5% kg 686.12 7902.00 Zinc waste and scrap. 5% kg 288.25 79.03 Zinc dust, powders and flakes. 7903.10 Zinc dust 5% kg 686.331 7903.90 Other 5% kg 686.339 7904.00 Zinc bars, rods, profiles and wire. 5% kg 686.31 7905.00 Zinc plates, sheets, strip and foil. 5% kg 686.32 7906.00 Zinc tubes, pipes and tubes or pipe fittings (for example, couplings, elbows, sleeves). 5% kg 686.34 79.07 Other articles of zinc. 7907.001 Gutters, roof capping, skylight frames and other fabricated building components 5% kg 699.771 7907.009 Other 5% kg 699.779 LAWS OF GUYANA Customs Cap. 82:01 CHAPTER 80 TIN AND ARTICLES THEREOF Note

1 — In this chapter the following expression have the meaning hereby

1. In this chapter the following expression have the meaning hereby assigned to them: (a) Bars and rods Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including “modified rectangular”) cross-section exceeds one –tenth of the width. The expression also covers cast or sintered products, of the same forms and dimension, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings. (b) Profiles Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings. LAWS OF GUYANA Customs Cap. 82:01 (c) Wire Rolled, extruded or drawn products, in coils, which have a uniform solid cross- section along their whole length in the shape circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel. Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including “modified rectangular”) cross-section exceeds one –tenth of the width. (d) Plates, sheets, strip and foil Flat-surfaced products (other than the unwrought products of heading No.80.01), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including “modified rectangles “ of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are: - of rectangular (including square) shape with a thickness not exceeding one-tenth of the width, - of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings. Heading Nos. 8004.00 and 80.50 apply, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings. LAWS OF GUYANA Customs Cap. 82:01 (e) Tubes and Pipes Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares) equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shape or fitted with flanges, collars or rings Subheading Note

1 — In this Chapter the following expression have the meanings hereby assigned to

1. In this Chapter the following expression have the meanings hereby assigned to them: (a) Tin, not alloyed Metal containing by weight at least 99% of tin, provided that the content by weight of any bismuth or copper is less than the limit specified in the following table: TABLE- OTHER elements ELEMENT LIMITING CONTENT % BY WEIGHT Bi Bismuth 0.1 Cu Copper 0.4 (b) Tin alloys Metallic substances in which tin predominates by weight over each of the other elements, provided that: (i) the total content by weight of such other elements exceeds 1%; or (ii) the content by weight of either bismuth or copper is equal to or greater than the limit specified in the foregoing table. LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV3 80.01 Unwrought tin. 8001.10 Tin, not alloyed 5% kg 687.11 8001.20 Tin alloys 5% kg 687.12 8002.00 Tin waste and scrap. 5% kg 288.26 8003.00 Tin bars, rods, profiles and wire. 5% kg 687.21 8004.00 Tin plates, sheets and strip, of a thickness exceeding 0.2mm. 5% kg 687.22 80.05 Tin foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials), of a thickness (excluding any backing) not exceeding 0.2mm; tin powders and flakes. 8005.001 Foil 5% kg 687.231 8005.009 Powders and flakes 5% kg 687.232 8006.00 Tin tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves). 5% kg 687.24 8007.00 Other articles of tin. 5% kg 699.78 LAWS OF GUYANA Customs Cap. 82:01 CHAPTER 81 OTHER BASE METALS; CERMENTS; ARTICLES THEREOF Subheading Note

1 — Note 1 to Chapter 74, defining “bars and ods”, “profiles”, “wire”

1. Note 1 to Chapter 74, defining “bars and ods”, “profiles”, “wire” and ‘plates, sheets, strip and foil” applies, mutates mutandis, to this Chapter. LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTION OF GOODS UNIT (S) NO RATE OF DUTY REV3 81.01 Tungsten (wolfram) and articles therefore, including waste and scrap. 8101.10 Powders 5% kg 689.111 8101.90 Other: 8101.91 Unwrought tungsten, including bars and rods obtained simply by sintering; waste and scrap 5% kg 689.112 8101.92 Bars and rods, other than those obtained simply by sintering, profiles, plates, sheets, strip and foil 5% kg 689.911 8101.93 Wire 5% kg 689.912 8101.99 Other 5% kg 689.919 81.02 Molybdenum and articles thereof, including waste and scrap. 8102.10 Powders 5% kg 689.121 8102.90 Other 8102.91 Unwrought molybdenum, including bars and rods obtained simply by sintering, waste and scrap 5% kg 689.122 8102.92 Bars and rods other than those obtained simply by sintering profiles, plates, sheets, strip and foil 5% kg 699.921 8102.93 Wire 5% kg 699.922 8102.99 Other 5% kg 699.929 81.03 Tantalum and articles thereof including waste and scrap. LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTION OF GOODS UNIT (S) NO RATE OF DUTY REV3 8103.10 Unwrought tantalum, including bars and rods obtained simply by sintering; waste and scrap; powders 5% kg 689.13 8103.90 Other 5% kg 699.93 81.04 Magnesium and articles thereof, including waste and scrap. 8104.10 Unwrought magnesium: 8104.11 Containing at least 99.8% by weight of magnesium 5% kg 689.151 8104.19 Other 5% kg 689.159 8104.20 Waste and scrap 5% kg 689.14 8104.30 Raspings, turnings and granules, graded according to size; powders 5% kg 699.941 8104.90 Other: 8104.901 Wrought bars, rods, angles, shapes and sections of magnesium; magnesium wire; wrought plates sheets and strip, of magnesium; magnesium foil; raspings and shavings of uniform size, powders and flakes, of magnesium; tubes and pipes and blanks therefor of magnesium; hollow bars of magnesium 5% kg 699.942 8104.909 Other 5% kg 699.949 81.05 Cobalt mattes and other intermediate products of cobalt metallurgy; cobalt and articles thereof, including waste and scrap. LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTION OF GOODS UNIT (S) NO RATE OF DUTY REV3 8105.10 Cobalt mattes and other intermediate products of cobalt metallurgy; unwrought cobalt; waste and scrap; powders 5% kg 689.81 8105.90 Other 5% kg 699.81 8106.00 Bismuth and articles thereof, including waste and scrap 5% kg 689.92 81.07 Cadmium and articles thereof including waste and scrap. 8107.10 Unwrought cadmium; waste and scrap; powders 5% kg 689.82 8107.90 Other 5% kg 699.83 81.08 Titanium and articles thereof including waste and scrap. 8108.10 Unwrought zirconium; waste and scrap powders 5% kg 689.83 8108.90 Other 5% kg 699.85 81.09 Zirconium and articles thereof, including waste and scrap. 8109.10 Unwrought zirconium; waste and scrap powders 5% kg 689.84 8109.90 Other 5% kg 699.87 8110.00 Antimony and articles thereof 5% kg 689.93 including waste and scrap. 8111.00 Manganese and articles thereof including waste and scrap. 5% kg 689.94 LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTION OF GOODS UNIT (S) NO RATE OF DUTY REV3 81.12 Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium, and articles of these metals, including waste and scrap. 8112.10 Beryllium: 8112.11 Unwrought; waste and scrap; powders 5% kg 689.91 8112.19 Other 5% kg 699.95 8112.20 Chromium 5% kg 689.95 8112.30 Germanium 5% kg 689.96 8112.40 Vanadium 5% kg 689.97 8112.90 Other: 8112.91 Unwrought; waste and scrap; powders 5% kg 689.98 8112.99 Other 5% kg 699.99 8113.00 Cermets and articles thereof, including waste and scrap. 5% kg 689.99 LAWS OF GUYANA Customs Cap. 82:01 CHAPTER 82 TOOLS, IMPLEMENTS, CUTERY, SPOONS AND FORKS, OF BASE METAL; PARTS THEREOF OF BASE METAL Notes.

1 — Apart from blowlamps, portable forges, grinding wheels with frameworks,

1. Apart from blowlamps, portable forges, grinding wheels with frameworks, manicure or pedicure sets, and goods of heading No. 8209.00, this Chapter covers only articles with a blade, working edge, working surface or other working part of: (a) Base metal; (b) Metal carbides or cermets; (c) Precious or semi-precious stones (natural, synthetic or reconstructed) on a support of base metal, metal carbide or cermet; or (d) Abrasive materials on a support of base metal, provided that the articles have cutting teeth, flutes, grooves, or the like, of base metal, which retain their identity and function after the application of the abrasive.

2 — Parts of base metal of the articles of this Chapter are to be classified with the articles

2. Parts of base metal of the articles of this Chapter are to be classified with the articles of which they are parts, except parts separately specified as such and tool-holders for hand tools (heading No. 84.66). However, parts of general use as defined in Note 2 to Section XV are in all cases excluded from this Chapter. LAWS OF GUYANA Customs Cap. 82:01 Heads, blades and cutting plates for electric shavers or electric hair clippers are to be classified in heading No. 85.10

3 — Sets consisting of one or more knives of heading No. 82.11 and at least an equal

3. Sets consisting of one or more knives of heading No. 82.11 and at least an equal number of articles of heading No. 82.15 are to be classified in heading No.82.15. LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTION OF GOODS UNIT (S) NO RATE OF DUTY REV3 82.01 Hand tools, the following: spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry. 8201.10 Spades and shovels Free kg and No 695.11 8201.20 Forks Free kg and No 695.12 8201.30 Mattocks, picks, hoes and rakes: 8201.301 Mattocks Free kg and No 695.131 8201.302 Picks Free kg and No 695.132 8201.303 Hoes Free kg and No 695.133 8201.304 Rakes Free kg and No 695.134 8201.40 Axes, bill hooks and similar hewing tools: 8201.401 Axes Free kg and No 695.141 8201.402 Machetes (cutlasses) Free kg and No 695.142 8201.409 Other Free kg and No 695.149 8201.50 Secateurs and similar one-handed pruners and shears (including poultry shears) Free kg and No 695.15 8201.60 Hedge shears, two-handed pruning shears and similar two-handed shears Free kg and No 695.16 8201.90 Other hand tools of a kind used in agriculture, horticulture or forestry Free kg and No 695.19 82.02 Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades). 8202.10 Hand saws 5% kg 695.21 LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTION OF GOODS UNIT (S) NO RATE OF DUTY REV3 8202.20 Band saw blades 5% kg 695.51 8202.30 Circular saw blades (including slitting or slotting saw blades): 8202.31 With working part of steel 5% kg 695.52 8202.39 Other, including parts 5% kg 695.53 8202.40 Chain saw blades 5% kg 695.54 8202.90 Other saw blades 8202.91 Straight saw blades, for working metal 5% kg 695.55 8202.99 Other 5% kg 695.59 82.03 Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools. 8203.10 Files, rasps and similar tools 5% kg 695.22 8203.20 Pliers (including cutting pliers), pincers, tweezers and similar tools 5% kg 695.231 8203.30 Metal cutting shears and similar tools 5% kg 695.232 8203.40 Pipe-cutters, bolt croppers, perforating punches and similar tools 5% kg 695.234 82.04 Hand- operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles. 8204.10 Hand-operated spanners and wrenches: 8204.11 Non-adjustable 5% kg 695.31 8204.12 Adjustable 5% kg 695.32 LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTION OF GOODS UNIT (S) NO RATE OF DUTY REV3 8204.20 Interchangeable spanner socket, with or 5% kg 695.33 without handles 82.05 Hand tools (including glaziers’ diamonds), not elsewhere specified or included; blow lamps; vices, clamps and like, other than accessories for and parts of, machine tools; anvils; portable forges; hand or pedal- operated grinding wheels with frameworks. 8205.10 Drilling, threading or tapping tools 5% kg 695.41 8205.20 Hammers and sledge hammers 5% kg 695.42 8205.30 Planes, chisels, gouges and similar cutting tools for working wood 5% kg 695.43 8205.40 Screwdrivers 5% kg 695.44 8205.50 Other hand tools (including glazier’s diamonds): 20% kg 695.45 8205.51 Household tools 5% kg 695.461 8204.59 Other 5% kg 695.462 8205.60 Blow lamps 5% kg 695.47 8205.70 Vices, clamps and the like 8205.80 Anvils, portable forges; hand or pedal- operated grinding wheels with frameworks 5% kg 695.48 8205.90 Sets of articles of two or more of the foregoing subheadings 5% kg 695.49 82.06 Tools of two or more of the headings Nos. 82.02 to 82.05, put in sets for retail sale. 8206.001 Household tools 20% kg 695.71 8206.009 Other 5% kg 695.79 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS UNIT (S) SITC REV3 NO RATE OF DUTY 82.07 Interchangeable tools for hand tools, whether or not power-operated, or for machine- tolls (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw driving), including dies for drawing or extruding metal, and rock drilling or earth boring tools. 8207.10 Rock drilling or earth boring tools: 8207.13 With working part of cermets 5% kg 695.631 8207.19 Other, including parts 5% kg 695.639 8207.20 Dies for drawing or extruding metal 5% kg 695.641 8207.30 Tools for pressing, stamping or 5% kg 695.642 punching 5% kg 695.643 8207.40 Tools for tapping or threading 8207.50 Tools for drilling, other than for rock drilling 5% kg 695.644 8207.60 Tools for boring or broaching 5% kg 695.645 8207.70 Tools for milling 5% kg 695.646 8207.80 Tools for turning 5% kg 695.647 8207.90 Other interchangeable tools 5% kg 695.649 82.08 Knives and cutting blades, for machines or for mechanical appliances. 8208.10 For metal working 5% kg 695.611 8208.20 For wood working 5% kg 695.612 8208.30 For kitchen appliances or for machines used by the food industry: 8208.301 For kitchen appliances 5% kg 695.613 8208.309 Other 5% kg 695.614 8208.40 For agricultural, horticultural or forestry machines: LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTION OF GOODS UNIT (S) NO RATE OF DUTY REV3 8208.401 For lawn mowers 5% kg 695.615 8208.409 Other 5% kg 695.616 8208.90 Other 5% kg 695.619 8209.00 Plates, sticks, tips and the like for tools, unmounted, of cermets. 5% kg 695.62 82.10 Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink. 8210.001 Coffee-mills 20% kg 697.81 8210.002 Mincers 20% kg 697.812 8210.003 Juice extractors 20% kg 697.813 8210.004 Ice cream freezers 20% kg 697.814 8210.009 Other 20% kg 697.819 82.11 Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading No. 82.08, and blades therefor. 8211.10 Sets of assorted articles 20% kg 696.81 8211.90 Other 8211.91 Table knives having fixed blades 20% kg 696.82 8211.921 Other knives having fixed blades 8211.929 Household 20% kg 696.83 8211.93 Other 5% kg 696.84 Knives having other than fixed blades: 8211.931 Table and other household 20% kg 696.85 8211.939 Other 5% kg 696.86 8211.94 Blades: LAWS OF GUYANA Customs Cap. 82:01 HEADIN SITC DESCRIPTION OF GOODS UNIT (S) G NO RATE OF DUTY REV3 8211.941 For table and other household knives 20% kg 696.87 8211.949 Other 5% kg 696.88 8211.95 Handles of base metal: 8211.951 For table and other household knives 8211.959 Other 20% kg 696.89 20% kg 696.899 82.12 Razors and razor blades (including razor blade blanks in strips) 8212.10 Razors 8212.20 Safety razor blades, including razor 20% kg 696.31 blade blanks in strips: 8212.201 Safety razor blades 20% kg 696.351 8212.209 Other 5% kg 696.359 8212.90 Other parts 20% kg 696.38 82.13 Scissors, tailors’ shears and similar shears, and blades therefor. 8213.001 Tailors’ and dressmakers’ shears 5% kg 696.41 8213.009 Other 5% kg 696.49 82.14 Other articles of cutlery (for example, hair clippers, butchers’ or kitchen cleavers, choppers and mincing knives, paper Knives); manicure or pedicure sets and instruments (including nail files) 8214.10 Paper knives, letter openers, erasing knives, pencil sharpeners and blades 20% kg 696.51 therefor LAWS OF GUYANA Customs Cap. 82:01 HEADIN SITC DESCRIPTION OF GOODS UNIT (S) G NO RATE OF DUTY REV3 8214.20 Manicure or pedicure sets and instruments (including nail files) 20% kg 696.55 8214.90 Other 5% kg 696.59 82.15 Spoons, forks, ladles, skimmers, cake- servers, fish knives, butter-knives, sugar tongs and similar kitchen or tableware. 8215.10 Set of assorted articles containing at least one article plated with precious 20% kg 696.61 metal 20% kg 696.62 8215.20 Other sets of assorted articles 8215.90 Other: 20% kg 696.63 8215.91 Plated with precious metal 20% kg 696.69 8215.99 Other LAWS OF GUYANA Customs Cap. 82:01 CHAPTER 83 MISCELLANEOUS ARTICLES OF BASE METAL Notes

1 — For the purposes of this Chapter, parts of base metal are to be classified with

1. For the purposes of this Chapter, parts of base metal are to be classified with their parent articles. However, articles have iron or steel of heading No. 73.12,73.15,73.17,73.18 or 73.20, or similar articles of other base metal (Chapter 74 to 76 and 78 to 81) are not to be taken as parts of articles of this Chapter.

2 — For the purpose of heading No. 83.02, the word “castors” means those having

2. For the purpose of heading No. 83.02, the word “castors” means those having a diameter (including, where appropriate, tyers) not exceeding 75 mm, or those having a diameter (including, where appropriate, tyers) exceeding 75 mm provided that the width of the wheel or tyre fitted thereto is less than 30 mm. LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTION OF GOODS UNIT (S) NO RATE OF DUTY REV3 83.01 Padlocks and locks (key, combination or electrically operated), of base metal; clasps and frames with clasps, incorporating; locks, of base metal; keys for any of the foregoing articles, of base metal. 8301.10 Padlocks 5% kg 699.111 8301.20 Locks of a kind used for motor vehicles 5% kg 699.112 8301.30 Locks of a kind used for furniture 5% kg 699.113 8301.40 Other locks 5% kg 8301.50 Clasps and frames with claps, 699.114 incorporating locks 5% kg 699.115 8301.60 Parts 5% kg 699.116 8301.70 Keys presented separately 5% kg 699.117 83.02 Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat- racks, hat-pegs, brackets and similar fixtures, castors with mountings of base metal; automatic door closers of base metal. 8302.10 Hinges 5% kg 699.13 8302.20 Castors 5% kg 699.14 8302.30 Other mountings, fittings and similar articles suitable for motor vehicles 10% kg 699.15 8302.40 Other mountings, fittings and similar articles: 8302.41 Suitable for buildings 5% kg 699.16 8302.42 Other, suitable for furniture 5% kg 699.17 LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV3 8302.49 Other 5% kg 699.191 8302.50 Hat-racks, hat- pegs, brackets and similar fixtures 5% kg 699.192 8302.60 Automatic door closers 5% kg 699.193 8303.00 Armoured or reinforced safes, strongboxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and like, of base metal. 5% kg 699.12 83.04 Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading No. 94.03. 8304.001 Filing cabinets 10% kg 895.111 8304.002 Card-index cabinets 10% kg 895.112 8304.009 Other 5% kg 895.119 83.05 Fittings for loose-leaf binders or files, letter clips, letter corners paper, clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal. 8305.10 Fittings for loose- leaf binders or files 5% kg 895.121 8305.20 Staples in strips 5% kg 895.122 8305.90 Other, including parts: 8305.901 Paper clips 10% kg 895.123 8305.909 Other 5% kg 895.129 LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV3 83.06 Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal. 8306.10 Bells, gongs and the like 20% kg 699.52 8306.20 Statuettes and other ornaments: 8306.21 Platted with precious metal 20% kg 697.821 8306.29 Other 20% kg 697.822 8306.30 Photograph, picture or similar frames; mirrors 20% kg 697.823 83.07 Flexible tubing of base metal, with or without fittings. 8307.10 Of iron or steel 5% kg 699.511 8307.90 Of other base metal 5% kg 699.519 83.08 Clasps, frames with clasps, buckles, buckle-clasps, hooks, eyes, eyelets and the like, of base metal, of a kind used for clothing, footwear, awning, handbags, travel goods or other made up articles; tubular or bifurcated rivets, of base metal; beads and spangles, of base metal. 8308.10 Hooks, eye and eyelets 5% kg 699.331 8308.20 Tubular or bifurcates rivets 5% kg 699.332 8308.90 Other, including parts 5% kg 699.339 LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTION OF GOODS UNIT (S) NO RATE OF DUTY REV3 83.09 Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles, threaded bungs, bund covers, seals and other packing accessories, of base metal. 8309.10 Crown corks 15% kg 699.531 8309.90 Other: 8309.901 Bottle caps 15% kg 699.532 8309.909 Other 5% kg 699.539 8310.00 Sign-plates, nameplates, address- plates and similar plates, numbers letters and other symbols, of base metal, excluding those of heading No. 20% kg 699.54 94.05. 83.11 Wire, rods, tubes, plates, electrodes and similar products, of base metal or of metal carbibes, coated or cored with flux material, of a kind used for soldering, brazing, welding or deposition of metal or of metal carbides; wire and rods, of agglomerated base metal powder, used for metal spraying. 8311.10 Coated electrodes of base metal, for 15% kg 699.51 electric arc-welding: 5% kg 699.552 8311.101 Of non-alloy steel 8311.109 Of other base metal 15% kg 699.553 8311.20 Cored wire of base metal, for electric arc-welding or disposition 15% kg 699.554 8311.30 Coated rods and cored wire, of base metal, for soldering, brazing or welding by flame 5% kg 699.559 8311.90 Other, including parts LAWS OF GUYANA Customs Cap. 82:01 SECTION XVI MACHINERY AND MECHANICAL APPLANICES: ELECTRICAL EQUIPMENT: PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCER, AND PARTS AND ACCESSORIES OF SUCH ARTICLES Notes

1 — This section does not cover

1. This section does not cover: (a) Transmission or conveyor belts or belting, of plastics of Chapter 39,or of vulcanised rubber (heading No.40.10); or other articles of a kind used in machinery or mechanical or electrical appliances or for other technical uses, of vulcanised rubber other than hard rubber (heading No.40.16); (b) Articles of leather or of composition leather (heading No.4204.00) or of furskin (heading No.43.03), of a kind used in machinery or mechanical appliances or for other technical uses; (c) Bobbins, spools, cops, cones, cores, reels or similar supports, of any material (for example, Chapter 39,40,44 or 48 or Section XV); (d) Perforated cards for Jacquard or similar machines (for example, Chapter 39 or 48 or section XV); (e) Transmission or conveyor belts of textile material (heading No.5910.00) or other articles of textile material for technical uses (heading No.59.11); LAWS OF GUYANA Customs Cap. 82:01 (f) Precious or semi-precious stones (natural, synthetic or reconstructed) of heading Nos.71.02 to 71.04, or articles wholly of such stones of heading No. 71.16, except unmounted worked sapphires and diamonds for styli (heading No.85.22) (g) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39); (h) Drill pipe (heading No.73.04); (ij) Endless belts of metal wire or strip (Section XV); (k) Articles of Chapter 82 or 83; (l) Articles of Section XV11; (m) Articles of Chapter 90; (n) Clocks, watches or other articles of Chapter 91; (o) Interchangeable tools of heading No. 82.07 or brushes of a kind used as parts of machines (heading No.96.03); similar interchangeable tools are to be classified according to the constituent material of their working part (for example, in Chapter 40,42,43,45 or 59 or heading No. 68.04 or 69.09); or (q) Articles of Chapter 95.

2 — Subject to Note 1 to this section, Note 1 to Chapter 84 and to Note 1 to

2. Subject to Note 1 to this section, Note 1 to Chapter 84 and to Note 1 to Chapter 85, parts of machines (not being parts of the articles of heading No.84.84, 85.44, 85.46 or 85.47) are to be classified according to the following rules: (a) Parts that are goods included in any of the headings of Chapters 84 or 85 (other than headings Nos.84.09,84.31,84.48,84.66,84.73,84.85,8503.00,85.22,85.29,85.38, and 85.48) are in all cases to be classified in their respective headings; LAWS OF GUYANA Customs Cap. 82:01 (b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading No. 84.79 or 85.43) are to classified with the machines of that kind or in heading No. 84.09,84.31,84.48,84.66,84.73,8503.00,85.22,85.29 or 85.38 as appropriate. However, parts which are equally suitable for use principally with the goods of headings Nos. 85.17 and 85.25 to 85.28 are to be classified in heading No.85.17; (c) All other parts are to be classified in heading No.84.09, 84.31,84.48,84.66,84.73,8503.00,85.22,85.29,or85.38 as appropriate or, failing that, in heading No. 84.85 or 85.48

3 — Unless the context otherwise requires, composite machines consisting of two

3. Unless the context otherwise requires, composite machines consisting of two or more machines together to form a whole and other machines adapted for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function.

4 — Where a machine (including a combination of machines) consists of

4. Where a machine (including a combination of machines) consists of individual components (whether separate or interconnected by piping, by transmission devices, by electric cables or by other devices) intended to contribute together to a clearly denied function covered by one of the headings in Chapter 84 or Chapter 85, then the whole falls to be classified I the heading appropriate to that function.

5 — For the purpose of these Notes, the expression “machine” means any machine,

5. For the purpose of these Notes, the expression “machine” means any machine, machinery, plant, equipment, apparatus or appliance cited in the headings Chapter 84 or 85. LAWS OF GUYANA Customs Cap. 82:01 CHAPTER 84 NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF Notes.

1 — This Chapter does not cover

1. This Chapter does not cover: (a) Millstones, grindstones or other articles of Chapter 68; (b) Machinery or appliances (for example, pumps) of ceramic material and ceramic parts of machinery or appliances of any material (Chater69); (c) Laboratory glassware (heading No.70.17); machinery, appliances or other articles for technical uses or parts thereof, of glass (headingNo.70.19 or 70.20); (d) Articles of heading No.73.21 or 73.22 or similar articles of other base metals (Chapters 74 to 76 or 78 to 81); (e) Electro-mechanical tools for working in the hand, of heading No.85.08 or electro-mechanical domestic appliances of heading No.85.09; or (f) Hand- operated mechanical floor sweepers, not motorized (heading No.96.03).

2 — Subject to the operation of Note 3 to Section XVI, a machine or appliance

2. Subject to the operation of Note 3 to Section XVI, a machine or appliance which answers to a description in one or more of the headings Nos. 84.01 to 84.24 and at the same time to a description in one or other of the headings Nos. 84.25 to 84.80 is to be classified under the appropriate heading of the former group and not the latter. LAWS OF GUYANA Customs Cap. 82:01 Heading No.84.19 does not, however, cover: (a) Germination plant, incubators or brooders (heading No.84.36); (b) Grain dampening machines (heading No.84.37); (c) Diffusing apparatus for sugar juice extraction (heading No.84.38); (d) Machinery for the heat-treatment of textile yarns, fabrics or made up textile articles (heading no. 84.51); or (e) Machinery or plant, designed for mechanical operation, in which a change of temperature, even if necessary, is subsidiary. Heading No. 84.22 does not cover: (a) Sewing machines for closing bags or similar containers (heading No. 84.52); or (b) Office machinery of heading No. 84.72. Heading No. 84.24 does not cover: Ink-jet printing machines (heading No. 84.43 or 84.71)

3 — A machine- tool for working and material which answers to a description in

3. A machine- tool for working and material which answers to a description in heading No.84.56 and at the same time to a description in heading No.84.57, 84.58,84.59,84.60,84.61,84.64,or 84.65 is to be classified in heading No. 84.56. LAWS OF GUYANA Customs Cap. 82:01

4 — HeadingNo.84.57 applies only to machine tools for working metal, other than

4. HeadingNo.84.57 applies only to machine tools for working metal, other than lathes (including turning centers), which can carry out different types of machining operations either: (a) by automatic tool change from a magazine or the like in conformity with a machining programmed (machining centers), (b) by the automatic use, simultaneously or sequentially, of different unit heads working on a fixed position workpiece (unit construction machines, single station), or (c) by automatic transfer of the workpiece to different unit heads (multi- station transfer machines).

5 — (A) For the purposes of heading No.84.71, the expression “automatic data

5. (A) For the purposes of heading No.84.71, the expression “automatic data processing machines” means: (a) Digital machines, capable of (1) storing the processing program or programs and at least the data immediately necessary for the execution of the program: (2) being freely programmed in accordance with the requirements of the user; (3) performing arithmetical computations specified by the user; and, (4) executing, without human intervention, a processing program which requires them to modify their execution, by logical decision during the processing run; (b) Analogue machines capable of simulating mathematical models and comprising at least: analogue elements, control elements and programming elements; (c) Hybrid machines consisting of either a digital machine with analogue elements or an analogue machine with digital elements. (B) Automatic data processing machines may be in the form of systems consisting LAWS OF GUYANA Customs Cap. 82:01 of a variable number of separate units. Subject to paragraph (E) below, a unit is to be regarded as being a part of a complete system if it meets all of the following conditions: (a) It is of a kind solely or principally used in an automatic data processing system; (b) It is connectable to the central processing unit either directly or through one or more other units; and LAWS OF GUYANA Customs Cap. 82:01 (c) It is able to accept or deliver data in a form (codes or signals) which can be used by the system. (C) Separately presented units of an automatic data processing machine are to be classified in heading No.84.71 (D) Printers, keyboards, X-Y co-ordinate input devices and disk storage units which satisfy the conditions of paragraphs (B) (b) and (B) (c) above, are in all cases to be classified as units of heading No.84.71. (E) Machines performing a specific function other than data processing and incorporating or working in conjunction with an automatic data processing machine are to be classified in the headings appropriate to their respective functions or, failing that, in residual headings.

6 — Heading No.84.82 applies, inter alia, to polished steel balls, the maximum and

6. Heading No.84.82 applies, inter alia, to polished steel balls, the maximum and minimum diameters of which do not differ from the nominal diameter by more than 1% or by more than 0.05 mm, whichever is less. Other steel balls are to be classified in heading No.73.26.

7 — A machine, which is used for more than one purpose is, for the purposes of

7. A machine, which is used for more than one purpose is, for the purposes of classification, to be treated as if its principal purpose were its sole purpose. Subject to Note 2 to this Chapter and Note 3 to section XVI, a machine the principal purpose of which is not described in any heading or for which no one purpose is the principal purpose is, unless the context otherwise requires, to be classified in heading No. 84.79. Heading No.84.79 also covers machines for making rope or capable (for example, stranding, twisting or cabling machines) from metal wire, textile yarn or any other material or from a combination of such material. LAWS OF GUYANA Customs Cap. 82:01

8 — For the purpose of heading No. 84.70, the term “pocket-size” applies only to

8. For the purpose of heading No. 84.70, the term “pocket-size” applies only to machines the dimensions of which do not exceed 170 mm x 100 mm x 45 mm. LAWS OF GUYANA Customs Cap. 82:01 Subheading Notes

1 — For the purpose of subheading No.8471.49, the term “systems” means

1. For the purpose of subheading No.8471.49, the term “systems” means automatic data processing machines whose units satisfy the conditions laid down in Note 5 (B) to Chapter 84 and which comprise at least a central processing unit, one input unit (for example, a keyboard or scanner), and one output unit (for example, a visual display unit or a printer)

2 — Subheading No.8482.40 applies only to bearings with cylindrical

2. Subheading No.8482.40 applies only to bearings with cylindrical rollers of a uniform diameter not exceeding 5mm and having a length which is at least three times the diameter. The ends of a roller may be rounded. LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV3 84.01 Nuclear reactors; fuel elements (cartridges), non-irradiated, for nuclear reactors; machinery and apparatus for isotopic separation. 8401.10 Nuclear reactors 5% kg and No 718.71 8401.20 Machinery and apparatus for isotopic separation, and parts thereof 5% kg 728.47 8401.30 Fuel elements (cartridges), non-irradiated 5% kg 718.77 8401.40 Parts of nuclear reactors 5% kg 718.78 84.02 Steam or other vapor generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super-heated water boilers 8401.10 Steam or other vapour generating boilers: 8402.11 Water tube boilers with a steam production exceeding 45 tonnes per hour 5% kg and No 711.11 8402.12 Water tube boilers with a steam production not exceeding 45 tonnes per hour 5% kg and No 711.11 8402.19 Other vapour generating boilers, including hybrid boilers 5% kg and No 711.11 8402.20 Super-heated water boilers 5% kg and No 711.12 8402.90 Parts 5% kg 711.91 84.03 Central heating boilers other than those of heading No. 84.02. 8403.10 Boilers 5% kg and No 812.17 8403.90 Parts 5% kg 812.19 LAWS OF GUYANA Customs Cap. 82:01 HEADING RATE OF SITC DESCRIPTION OF GOODS UNIT (S) NO DUTY REV3 84.04 Auxiliary plant for use with boilers of heading No. 84.02 or 84.03 (for example, economiser, super-heaters, soot removers, gas recoverers); condensers for steam or other vapour power units. 8404.10 Auxiliary plant for use with boilers of heading No.84.02 or 84.03 5% kg 711.21 8404.20 Condensers for steam or other vapour power units 5% kg and No 711.22 8404.90 Parts 5% kg 711.92 84.05 Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers 8405.10 Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their 8405.90 purifiers 5% kg 741.71 Parts 84.06 5% kg 741.72 Steam turbines and other vapour turbines. 8406.10 5% kg 712.11 8406.80 Turbines for marine propulsion 8406.81 Other turbines: 5% kg 712.191 8406.82 Of an output exceeding 40 MW 5% kg 712.199 8406.90 Of an output not exceeding 40MW 5% kg 712.8 Parts LAWS OF GUYANA Customs Cap. 82:01 HEADING RATE OF SITC DESCRIPTION OF GOODS UNIT (S) NO DUTY REV3 84.07 Spark-ignition reciprocating or rotary internal combustion piston engines 8407.10 Aircraft engines 5% kg 713.11 8407.20 Marine propulsion engines: 8407.21 Outboard motors 5% kg 713.31 8407.29 Other 5% kg 713.32 8407.30 Reciprocating piston engines of a kind used for the propulsion of vehicles of Chapter 87: 8407.31 Of a cylinder capacity not exceeding 50 cc 5% kg and No. 713.211 8407.32 Of a cylinder exceeding 50 cc but not 5% kg and No 713.212 exceeding 250 cc 8407.33 Of a cylinder exceeding not 250 cc but 10% kg and No 713.213 exceeding 1,000 cc 8407.34 Of a cylinder capacity exceeding 1,000 cc 10% kg and No 713.22 8407.90 Other engines 5% kg and No 713.81 84.08 Compression- ignition internal combustion piston engines (diesel or semi-diesel engines) 8408.10 Marine propulsion engines 5% kg and No 713.33 8408.20 Engines of a kind used for the propulsion of vehicle of Chapter 87 10% kg and No 713.23 8408.90 Other engines 5% kg and No 713.82 84.09 Parts suitable for use solely or principally with the engines of heading No. 84.07 or 84.08. 8409.10 For aircraft engines 5% kg 713.19 8409.90 Other: LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTION OF GOODS UNIT (S) NO RATE OF DUTY REV3 8409.91 Suitable for use solely or principally with spar-ignition internal combustion piston engine 8409.911 For road motor vehicles 10% Kg 713.911 8409.912 For marine craft 5% Kg 713.912 8409.919 Other 5% Kg 713.919 8409.99 Other: 8409.991 For road motor vehicles 10% Kg 713.921 8409.992 For marine craft 5% Kg 713.922 8409.999 Other 5% Kg 713.929 84.10 Hydraulic turbines, water wheel, and regulators therefore. 8410.10 Hydraulic turbines and water wheels: 8410.11 Of a power not exceeding 1,000 kw 5% Kg and No 718.111 8410.12 Of a power exceeding 1,000 kw but not exceeding 10,000 kw. 5% Kg and No 718.112 8410.13 Of a power exceeding 10,000 kw 5% Kg and No 718.113 8410.90 Parts, including regulators 5% Kg 718.19 84.11 Turbo-jets, turbo-propellers and other gas turbines 8411.10 Turbo-jets: Kg and No 714.411 8411.11 Of a thrust not exceeding 25 KN 5% Kg and No 714.412 8411.12 Of a thrust exceeding 25 KN 5% 8411.20 Turbo- propellers: 8411.21 Of a power not exceeding 1,100 kw 5% Kg and No 714.811 8411.22 Of a power exceeding 1,100 kw 5% Kg and No 714.812 8411.80 Other gas turbines: 8411.81 Of power not exceeding 5,000 kw 5% Kg and No 714.891 8411.82 Of a power exceeding 5,000 kw 5% Kg and No 714.892 8411.90 Parts: 8411.91 Of turbo-jets or turbo-propellers 5% Kg 714.91 LAWS OF GUYANA Customs Cap. 82:01 SITC HEADING NO DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) REV3 8411.99 Other 5% kg 714.99 84.12 Other engines and motors 8412.10 Reaction engines than turbo-jets 5% kg and No 714.49 8412.20 Hydraulic power engines and motors: 8412.21 Liner acting (cylinders) 5% kg and No 718.91 8412.29 Other 5% kg and No 718.931 8412.30 Pneumatic power engines and motors: 8412.31 Liner acting (cylinders) 5% kg and No 718.92 8412.39 Other 5% kg and No 718.932 8412.80 Other 5% kg and No 718.939 8412.90 Parts 5% kg and No 718.99 84.13 Pumps for liquids, whether or not fitted with a measuring device; liquid elevators. 8413.10 Pumps fitted or designed to be fitted with a measuring devise 8413.11 Pumps for dispensing fuel or lubricants, of the type used in filling stations or in garages 5% kg and No 742.11 8413.19 Other 5% kg and No 742.19 8413.20 Hand pumps, other than those of subheading No.8413.11 or 8413.19 5% kg and No 742.711 8413.30 Fuel, lubricating or cooling medium pumps for internal combustion piston engines 10% kg and No 742.2 8413.40 Concrete pumps 5% kg and No 742.3 8413.50 Other reciprocating positive displacement pumps 5% kg and No 742.4 8413.60 Other rotary positive displacement 5% kg and No 742.5 pumps LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTION OF GOODS UNIT (S) NO RATE OF DUTY REV3 8413.70 Other centrifugal pumps 5% Kg and No 742.6 8413.80 Other pumps; liquid elevators: 8413.81 Pumps 5% Kg and No 742.712 8413.82 Liquid elevators 5% Kg and No 742.75 8413.90 Parts: 8413.91 Of pumps: 8413.911 For the pumps of subheading No. 8413.30 5% Kg 742.911 8413.919 Other 5% Kg 742.919 8413.92 Of liquid elevators 5% Kg 742.95 84.14 Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters. 8414.10 Vacuum pumps 5% Kg and No 743.11 8414.20 Hand or foot-operated air pumps 5% Kg and No 743.13 8414.30 Compressors of a kind used in refrigerating equipment 5% Kg and No 743.15 8414.40 Air compressors mounted on a wheeled chassis for towing 5% Kg and No 743.17 8414.50 Fans: 8414.51 Table, floor, wall, window, ceiling or roof fans, with a self-contained electric motor of an output not exceeding 125W: 8414.511 Table 20% Kg and No 743.411 8414.512 Floor 20% Kg and No 743.412 8414.513 Ceiling or roof 20% Kg and No 743.413 8414.519 Other 20% Kg and No 743.419 8414.59 Other 5% Kg and No 743.43 8414.60 Hoods having a maximum horizontal side not exceeding 120 cm 5% Kg and No 743.45 8414.80 Other 5% Kg and No 743.19 LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTION OF GOODS UNIT (S) NO RATE OF DUTY REV3 8414.90 Parts 5% kg 743.8 84.15 Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated 8415.10 Window or wall types, self-contained 20% kg and No 741.51 8415.20 Of a kind used for persons, in motor vehicles 20% kg and No 741.551 8415.80 Other: 8415.81 Incorporating a refrigerating unit and a value for reversal of the cooling/heat cycle 20% kg and No 741.552 8415.82 Other, incorporating a refrigerating unit 20% kg and No 741.553 8415.83 Not incorporating a refrigerating unit 20% kg and No 741.554 8415.90 Parts 5% kg 741.59 84.16 Furnace burners for liquid fuel, for pulverized soil fuel or for gas; mechanical stokers, including their mechanical grates, mechanical ash discharges and similar appliances 8416.10 Furnace burners for liquid fuel 5% kg 741.21 8416.20 Other furnace burners, including combination burners 5% kg 741.23 8416.30 Mechanical stokers, including their mechanical grates, mechanical ash discharges and similar appliances 5% kg 741.25 8416.90 Parts 5% kg 741.28 LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV3 84.17 Industrial or laboratory furnaces and ovens, including incinerators, non- electric. 8417.10 Furnaces and ovens for the roasting, melting or other heat-treatment of ores, pyrites or of metals 5% kg 741.36 8417.20 Bakery ovens, including biscuit ovens 5% kg 741.37 8417.80 Other 5% kg 741.38 8417.90 Parts 5% kg 741.39 84.18 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading No84.15. 8418.10 Combined refrigerator- freezers, fitted with separate external doors: 8418.101 Frost free, electrical 20% kg and No 775.211 8418.102 Other, electrical 20% kg and No 775.212 8418.103 Non- electrical 20% kg and No 775.213 8418.20 Refrigerators, household type: 8418.21 Compression type: 8418.211 Frost free, electrical 20% kg and No 775.214 8418.212 Other electrical 20% kg and No 775.215 8418.213 Non-electrical 20% kg and No 775.216 8418.22 Absorption-type, electrical 20% kg and No 775.217 8418.29 Other: LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV3 8418.291 Electrical 20% kg and No 775.218 8418.292 Non-electrical 20% kg and No 775.219 8418.30 Freezers of the chest type, not exceeding 800 litre capacity 20% kg and No 775.221 8418.40 Freezers of the upright type, not exceeding 900 litre capacity 20% kg and No 775.222 8418.50 Other refrigerating or freezing chests, cabinets, display counters, show-cases and similar refrigerating or freezing furniture 20% kg 741.43 8418.60 Other refrigerating or freezing equipment; heat pumps: 8418.61 Compression-type units whose condensors are heat exchangers 20% kg 741.451 84018.69 Other 20% kg 741.459 8418.90 Parts: 8418.91 Furniture designed to receive refrigerating or freezing equipment 5% kg 741.491 8418.99 Other 5% kg 741.499 84.19 Machinery, plant or laboratory equipment, whether or not electrically heated, of the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilizing, pasteurizing, steaming, drying, evaporating, vaporizing, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric. 8419.10 Instantaneous or storage water heaters, non- electric: LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV3 8419.11 Instantaneous gas water heaters: 20% kg and No 741.811 8419.111 For domestic use 20% kg and No 741.819 8419.119 Other 8419.19 Other: 8419.191 Solar water heaters, for domestic use 20% kg and No 741.821 8419.192 Other solar water heaters 20% kg and No 741.822 8419.193 Other water heaters, for domestic use 20% kg and No 741.823 8419.199 Other 20% kg and No 741.829 8419.20 Medical, surgical or laboratory sterilizers 5% kg 741.83 8419.30 Dryers: 8419.31 For agricultural products Free kg 741.84 8419.32 For wood, paper pulp, paper or paperboard 5% kg 741.85 8419.39 Other 5% kg 741.86 8419.40 Distilling or rectifying plant 5% kg 741.73 8419.50 Heat exchange units 5% kg 741.74 8419.60 Machinery for liquefying air or other gases 5% kg 741.75 8419.80 Other machinery, plant and equipment: 8419.81 For making hot drinks or for cooking or heating food 5% kg 741.87 8419.89 Other 5% kg 741.89 8419.90 Parts 5% kg 741.9 84.20 Calendaring or other rolls machines, other than for metals or glass, and cylinders therefore. 8420.10 Calendaring or other rolling machines 5% kg 745.91 8420.90 Parts: 8420.91 Cylinders 8420.99 Other 5% kg 745.931 5% kg 745.939 LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTION OF GOODS UNIT (S) NO RATE OF DUTY REV3 84.21 Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquid or gases. 8421.10 Centrifuges, including centrifugal dryers: 8421.11 Cream separators 5% kg 743.51 8421.12 Clothes-dryers: 8421.121 For domestic use 20% kg and No 743.551 8421.129 Other 5% kg 743.559 8421.19 Other 5% kg 743.59 8421.20 Filtering or purifying machinery and apparatus for liquids 8421.21 For filtering or purifying water 5% kg 743.61 8421.22 For filtering or purifying beverages other than water 5% kg 743.62 8421.23 Oil or petrol-filters for internal combustion engines: 8421.231 Oil filters 30% kg 743.631 8421.232 Petrol filters 30% kg 743.632 8421.29 Other 5% kg 743.67 8421.30 Filtering or purifying machinery and apparatus for gases: 8421.31 Intake air filters for internal combustion engines 30% kg 743.64 8421.39 Other 5% kg 743.69 8421.90 Parts: 8421.91 Of centrifuges, including centrifugal dryers: 8421.911 For the clothes-dryers of sub-heading No.8421.121 5% kg 743.911 8421.919 Other 5% kg 743.919 8421.99 Other 5% kg 743.95 LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTION OF GOODS UNIT (S) NO RATE OF DUTY REV3 84.22 Dish washing machine; machinery for cleaning or drying bottles or other containers; machinery for filling closing, sealing, or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or wrapping machinery (including heat-shrink wrapping machinery); machinery for aerating beverages. 8422.10 Dish washing machines: 20% kg and No 775.3 8422.11 Of the household type 5% kg and No 745.21 8422.19 Other 8422.20 Machinery for cleaning or drying bottles or other containers 5% kg 745.23 8422.30 Machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers machinery for capsuling bottles, jars, tubes and similar containers; machinery for aerating beverages 8422.40 Other packing or wrapping machinery 5% kg 745.271 (including heat-shrink wrapping machinery) 5% kg 745.272 8422.90 Parts 5% kg 745.29 84.23 Weighing machinery (excluding balances of a sensitivity of 5 cg or better), including weight operated counting or checking machines; weighing machine weights of all kinds. LAWS OF GUYANA Customs Cap. 82:01 SITC HEADING NO DESCRIPTION OF GOODS UNIT (S) RATE OF DUTY REV3 8423.10 Personal weighing machines, including baby scale; household scales 20% kg 745.32 8423.20 Scales for continuous weighing of goods on conveyors 5% kg 745.311 8423.30 Constant weight scales and scales for discharging a predetermined weight of material into a bag or container including hopper scales 5% kg 745.312 8423.80 Other weighing machinery: 8423.81 Having a maximum weighing capacity not exceeding 30 kg 5% kg 745.313 8424.82 Having a maximum weighing capacity exceeding 30 kg but not exceeding 5,000 kg 5% kg 745.314 8423.89 Other 5% kg 745.319 8423.90 Weighing machine weights of all kinds; parts of weighing machinery 5% kg 745.39 84.24 Mechanical appliances (whether or not hand-operated) for projecting dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines. 8424.10 Fire extinguishers, whether or not Free kg 745.61 8424.20 charged 5% kg 745.62 8424.30 Spray guns and similar appliances Steam or sand blasting machines and 5% kg 745.63 8424.80 similar jet projecting machines 8424.81 Other appliances: Free kg 745.64 8424.89 Agricultural or horticultural 5% kg 745.65 Other LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV3 8424.90 Parts: Free kg 745.681 8424.901 Of agricultural sprayers 5% kg 745.689 8424.909 Other 84.25 Pulley tackle and hoists other than skip hoists; winches and capstans; jacks. 8425.10 Pulley tackle and hoist other than skip hoist or hoist of a kind used for raising vehicles: 8425.11 Powered by electric motor 5% kg 744.211 8425.19 Other 5% kg 744.219 8425.20 Pit-head winding gear; winches specially designed for use underground 5% kg 744.23 8425.30 Other winches, capstans: 8425.31 Powered by electric motor 5% kg 744.251 8425.39 Other 5% kg 744.259 8425.40 Jacks; hoisst of a kind used for raising vehicles: 8425.41 Built-in jacking system of a type used in garages 5% kg 744.41 8425.42 Other jacks and hoists, hydraulic: 8425.421 Portable jacks for road motor vehicles 5% kg 744.431 7425.429 Other 5% kg 744.439 8425.49 Other 5% kg 744.49 84.26 Ships’ derricks; cranes, including cable cranes; mobile lifting frames straddle carriers and works trucks fitted with a crane. LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV3 8426.10 Overhead travelling cranes, transporter cranes, gantry cranes, bridge cranes, mobile lifting frames and straddle carriers: 8426.11 Overhead travelling cranes on fixed support 5% kg 744.31 8426.12 Mobile lifting frames on tyres and straddle carriers 5% kg and No 744.32 8426.19 Other 5% kg 744.33 8425.20 Tower cranes 5% kg 744.34 8426.30 Portal or pedestal jib cranes 5% kg 744.35 8426.40 Other machinery, self propelled: 8426.41 On tyres: 8426.411 Sugar cane loading machinery 5% kg and No 744.371 8426.419 Other 5% kg and No 744.372 8426.49 Other 5% kg 744.379 8426.90 Other machinery: 8426.91 Designed for mounting on road vehicles 5% kg 744.391 8426.99 Other 5% kg 744.399 84.27 Fork-lift trucks, other works trucks fitted with lifting or handling equipment. 8427.10 Self-propelled trucks powered by an electric motor 5% kg and No 744.11 8427.20 Other self-propelled trucks 5% kg and No 744.12 8427.90 Other trucks 5% kg and No 744.13 84.28 Other lifting, handling, loading or unloading machinery (for example lifts, escalators, conveyors, tele -ferics) LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV3 8428.10 Lifts and skip hoists 5% kg 744.81 8428.20 Pneumatic elevators and conveyors 5% kg 744.71 8428.30 Other continuous-action elevators and conveyors, for goods or materials: 8428.31 Specially designed for underground use 5% kg 744.72 8428.32 Other, bucket type 5% kg 744.73 8425.33 Other, belt type 5% kg 744.74 8428.39 Other 5% kg 744.79 8428.40 Escalators and moving walkways 5% kg 744.85 8428.50 Mine wagon pushers, locomotive or wagon traversers, wagon tippers and similar railway wagon handling equipment 5% kg 744.891 8428.60 Teleferics, chair-lifts, ski-draglines; traction mechanisms for funiculars 5% kg 744.892 8428.90 Other machinery 5% kg 744.899 84.29 Self-propelled bulldozers, angle-dozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers. 8429.10 Bulldozers and angledozers: 8429.11 Track laying 5% kg 723.111 8429.19 Other 5% kg 723.119 8429.20 Graders and levellers 5% kg 723.12 8429.30 Scrapers 5% kg 723.31 8429.40 Tamping machines and road rollers: 8429.401 Tamping machines 5% kg 723.331 8429.402 Road rollers 5% kg 723.332 8429.50 Mechanical shovels, excavators and shovel loaders: LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTION OF GOODS UNIT (S) NO RATE OF DUTY REV3 8429.51 Front- end shovel loaders 5% kg 723.21 8429.52 Machinery with a 3600 revolving superstructure 5% kg 723.22 8429.59 Other 5% kg 723.29 84.30 Other moving, grading, leveling scraping excavating, tamping compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow- ploughs and snow-blowers 8430.10 Pile-drivers and pile-extractors 5% kg 723.41 8430.20 Snow-plough and snow-blowers 5% kg 723.42 8430.30 Coal or rock cutters and tunnelling machinery 8430.31 Self-propelled 5% kg 723.35 8430.39 Other 5% kg 723.43 8430.40 Other boring or sinking machinery: 8430.41 Self-propelled 5% kg 723.37 8430.49 Other 5% kg 723.44 8430.50 Other machinery, self-propelled: 5% kg 723.39 8430.60 Other machines, not self-propelled: 8430.61 Tamping or compacting machinery 5% kg 723.45 8430.62 Scrapers 5% kg 723.46 8430.69 Other 5% kg 723.47 84.31 Parts suitable for use solely or principally with the machinery or of heading Nos. 84.30 to 84.30. 8431.10 Of machinery of heading No. 84.25 5% kg 744.91 8431.20 Of machinery of heading No. 84.27 5% kg 744.92 8431.30 Of machinery of heading No. 84.28: LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTION OF GOODS UNIT (S) NO RATE OF DUTY REV3 8431.31 Of lifts, skip hoist or escalators 5% kg 744.93 8431.39 Other 5% kg 744.94 8431.40 Of machinery of heading No. 84.26,84.29 or 84.30: 8431.41 Buckets, shovels, grabs and grips 5% kg 723.91 8431.42 Bulldozer or angledozer blades 5% kg 723.92 8431.43 Parts of boring or sinking machinery Of subheading No. 8430.41 or 8430.49 5% kg 723.93 8431.49 Other: 8431.491 Of machinery of heading No. 84.29 or 84.30 5% kg 723.991 8431.499 Other 5% kg 723.999 84.32 Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports ground rollers. 8432.10 Ploughs Free kg and No 721.11 8432.20 Harrows, scarifies, cultivators, weeders and hoes: 8432.21 Disc harrows Free kg and No 721.131 8432.29 Other Free kg 721.139 8432.30 Seeders, planters and transplanters Free kg 721.121 8432.40 Manure spreaders and fertilizer distributors Free kg 721.122 8432.80 Other machinery: 8432.801 Lawn or sports-ground rollers 5% kg 721.181 8432.809 Other Free kg 721.189 8432.90 Parts: 8432.901 Of lawn or sports-ground rollers of sub- heading No. 8432.801 5% kg 721.191 8432.909 Other Free kg 721.199 LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV3 84.33 Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs fruit or other agricultural produce other than machinery of heading No.84.37 8433.10 Mowers for lawns, parks or sports grounds: 8433.11 Powered, with the cutting device rotating in a horizontal plane 5% kg and No 721.211 8433.19 Other 5% kg and No 721.219 8433.20 Other mowers, including cutter bars for tractor mounting Free kg 721.231 8433.30 Other haymaking machinery Free kg 721.232 8433.40 Straw or fodder balers, including pick-up balers Free kg 721.233 8433.50 Other harvesting machinery; threshing machinery: 8433.51 Combine harvester-threshers Free kg and No 721.22 8433.52 Other threshing machinery Free kg 721.234 8433.53 Root or tuber harvesting machines Free kg 721.235 8433.59 Other: 8433.591 Sugar-cane harvesters Free kg and No 721.236 8433.599 Other Free kg and No 721.239 843.60 Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce Free kg 721.26 8433.90 Parts: 8433.901 Of mowers for lawns, parks or sports- grounds of sub-heading No. 8433.10 5% kg 721.291 8433.909 Other Free kg 721.299 LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTION OF GOODS UNIT (S) NO RATE OF DUTY REV3 84.34 Milking machines and dairy machinery. 8434.10 Milking machines Free kg 721.31 8434.20 Dairy machines Free kg 721.38 8434.90 Parts Free kg 721.39 84.35 Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages. 8435.10 Machinery 5% kg 721.91 8435.90 Parts 5% kg 721.98 84.36 Other agricultural, horticultural, forestry, poultry-keeping or bee- keeping machinery, including germination plant fitted with mechanical or thermal equipment, poultry incubators and brooders. 8436.10 Machinery for preparing animal feeding stuffs 8436.20 Poultry-keeping machinery; poultry Free kg 721.961 incubators and brooders: 8436.21 Poultry incubators and brooders 8436.29 Other Free kg 721.951 8436.80 Other machinery Free kg 721.959 8436.801 Bee-keeping machinery 8436.809 Other Free kg 721.962 8436.90 Parts Free kg 721.969 8436.91 Of poultry-keeping machinery or poultry incubators and brooders 8436.99 Other Free kg 721.991 Free kg 721.999 LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTION OF GOODS UNIT (S) NO RATE OF DUTY REV3 84.37 Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables; machinery used in the milling industry or of the working of cereals or dried leguminous vegetables, other than farm-type machinery. 8437.10 Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables Free kg 721.27 8437.80 Other machinery 5% kg 721.11 8437.90 Parts: 8437.901 Of the machines of sub-heading No.8437.10 Free kg 721.191 8437.909 Other 5% kg 721.199 84.38 Machinery not specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable fats or oils. 8438.10 Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products 5% kg 727.221 8438.20 Machinery for the manufacture of confectionery, cocoa or chocolate 5% kg 727.222 8438.30 Machinery for sugar manufacture: 8438.301 Grooved rollers, trash plates and scraper 10% kg 727.223 tips LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV3 8438.309 Other 5% kg 727.224 8438.40 Brewery machinery 5% kg 727.225 8438.50 Machinery for the preparation of meat or poultry 5% kg 727.226 8438.60 Machinery for the preparation of fruits, nuts or vegetables 5% kg 727.227 8438.80 Other machinery 5% kg 727.229 8438.90 Parts: 8438.901 Of the machines of sub-heading No.8438.301 10% kg 727.291 8438.909 Other 5% kg 727.299 84.39 Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard. 8439.10 Machinery for making pulp of fibrous cellulosic material 5% kg 725.11 8439.20 Machinery for making paper or paperboard 5% kg 725.121 8439.30 Machinery for finishing paper or paperboard 5% kg 725.122 8439.90 Parts: 8438.91 Of machinery for making pulp of fibrous cellulosic material 5% kg 725.911 8439.99 Other 5% kg 725.919 84.40 Book-binding machinery, including book-sewing machines 8440.10 Machinery 5% kg 726.81 8440.90 Parts 5% kg 726.89 LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV3 84.41 Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds 8441.10 Cutting machines 5% kg 725.21 8441.20 Machines for making bags, sacks or envelopes 5% kg 725.23 8441.30 Machines for making cartons, boxes, cases, tubes, drums or similar containers, other than by moulding 5% kg 725.25 8441.40 Machines for moulding articles in paper pulp, paper or paperboard 5% kg 725.27 8441.80 Other machinery 5% kg 725.29 8441.90 Parts 5% kg 725.99 84.42 Machinery, apparatus and equipment (other than the machine-tools of headings Nos. 84.56 to 84.65), for type- founding or type-setting, for preparing or making printing blocks, plates, cylinders or other printing components; blocks, plates, cylinders and lithographic stones, prepared for printing purposes (for example planned, grained or polished). 8442.10 Photo type-setting and composing machines 5% kg 726.311 8442.20 Machinery, apparatus and equipment for type-setting or composing by other processes, with or without founding device 5% kg 726.312 LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV3 8442.30 Other machinery, apparatus and equipment 5% kg 726.313 8442.40 Parts of the foregoing machinery, apparatus or equipment 5% kg 726.91 8442.50 Printing type, blocks, plates, cylinders and other printing components; blocks, plates, cylinders and lithographic stones, prepared for printing purposes (for example planned, grained or polished) 5% kg 726.35 84.43 Printing machinery, including ink-jet printing machines, other than those of heading No. 84.71; machines for uses ancillary to printing 8443.10 Offset printing machinery: 8443.11 Reel fed 5% kg 726.51 8443.12 Sheet fed, office type (sheet size not exceeding 22 x 36 cm) 5% kg 726.55 8443.19 Other 5% kg 726.59 8443.20 Letterpress printing machinery, excluding flexographic printing: 8443.21 Reel fed 5% kg 726.611 8443.29 Other 5% kg 726.619 8443.30 Flexographic printing machinery 5% kg 726.63 8443.40 Gravure printing machinery 5% kg 726.65 8443.50 Other printing machinery: 8443.51 Ink-jet printing machines 5% kg 745.65 8443.59 Other 5% kg 726.67 8443.60 Machines for uses ancillary to printing 5% kg 726.68 8443.90 Parts 5% kg 726.99 LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV3 8444.00 Machines for extruding, drawing, texturing or cutting man-made textile materials. 5% kg 724.41 84.45 Machines for preparing textile fibers; spinning, doubling or twisting machines and other machinery for producing textile yarns; textile reeling or winding (including weft-winding) machines and machines for preparing textile yarns for use on the machines of heading No. 84.46 or 84.47. 8445.10 Machines for preparing textile fibres: 8445.11 Carding machines 5% kg 724.421 8445.12 Combing machines 5% kg 724.422 8445.13 Drawing or revoing machines 5% kg 724.423 8445.19 Other 5% kg 724.429 8445.20 Textile spinning machines 5% kg 724.431 8445.30 Textile doubling or twisting machines 5% kg 724.432 8445.40 Textile winding (including weft-winding) or reeling machines 5% kg 724.434 8445.90 Other 5% kg 724.54 84.46 Weaving machines (looms). 8446.10 For weaving fabrics of a width not exceeding 30 cm 5% kg 724.511 8446.20 For weaving fabrics of a width exceeding 30 cm, shuttle type: 8446.21 Power looms 5% kg 724.512 8446.29 Other 5% kg 724.519 8446.30 For weaving fabrics of a width exceeding 30 cm, shuttleless type 5% kg 724.513 LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV3 84.47 Knitting machines, stitch-bonding machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting 8447.10 Circular knitting machines: 8447.11 With cylinder diameter not exceeding 165 mm 5% kg 724.521 8447.12 With cylinder diameter exceeding 165 mm 5% kg 724.522 8447.20 Flat knitting machines; stitch-bonding 5% kg 724.523 8447.90 Other 5% kg 724.53 84.48 Auxiliary machinery for use with machines of heading No. 8444.00, 84.45, 84.46 or 84.47 (for example, dobbies, Jacquards, authomic stop motions, shuttle changing mechanisms) parts and accessories suitable for use solely or principally with the machines of this heading or of heading No. 8444.00,84.45,84.46 or 84.47 (for example, spindles and spindle flyers, card clothing, combs, extruding nipples, shuttles, healds and heald-frames, hosiery needles). 844.8.10 Auxiliary machinery for machines of heading No.8444.00, 84.45, 84.46 or 84.47: LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTION OF GOODS UNIT (S) NO RATE OF DUTY REV3 8448.11 Dobbies and Jacquards; card reducing, copying, punching or assembling machines for use there-with 5% kg 724.611 8448.19 Other 5% kg 724.619 8448.20 Parts and accessories of machines of heading No. 8444.00 or of their auxiliary machinery 5% kg 724.491 8448.30 Parts and accessories of machines of heading No.84.45 or of their auxiliary machinery: 8448.31 Card clothing 5% kg 724.492 8448.32 Of machines for preparing textile fibres, other than card clothing 5% kg 724.493 8448.33 Spindles, spindle flyers, spinning rings and ring travellers 5% kg 724.494 8448.39 Other 5% kg 724.499 8448.40 Parts and accessories of weaving machines (looms) or of their auxiliary machinery: 8448.41 Shuttles 5% kg 724.671 8448.42 Reeds for looms, healds and heald- frames 5% kg 724.672 8448.49 Other 5% kg 724.679 8448.50 Parts and accessories of machines of heading No. 84.47 or of their auxiliary machinery: 8448.51 Sinkers, needles and other articles used in forming stitches 5% kg 724.681 8448.59 Other 5% kg 724.689 LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV3 8449.00 Machinery for the manufacture or finishing of felt or non-woven in the piece or in shapes, including machinery for making felt hats; blocks for making hats 5% kg 725.55 84.50 Household or laundry-type washing machines, including machines which both wash and dry. 8450.10 Machines, each of a dry linen capacity not exceeding 10 kg: 8450.11 Fully –authomic machines: 8450.111 For domestic use 30% kg 775.111 8450.119 Other 5% kg 75.112 8450.12 Other machines, with built –in centrifugal drier: 8450.121 For domestic use 30% kg 775.113 8450.129 Other 5% kg 775.114 8450.19 Other: 8450.191 For domestic use 30% kg 775.115 8450.199 Other 5% kg 775.119 8450.20 Machines, each of a dry linen capacity exceeding 10 kg: 8450.201 For domestic use 20% kg 724.711 8450.209 Other 5% kg 724.719 8450.90 Parts 5% kg 724.91 LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTION OF GOODS UNIT (S) NO RATE OF DUTY REV3 84.51 Machinery (other than machines of heading No. 84.50) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile articles and machines for applying the paste to the base fabric or other support used in the manufacture of floor coverings such as linoleum; folding, cutting or pinking textile fabrics. 8451.10 Dry-cleaning machines 5% kg and No 724.72 8451.20 Drying machines 8451.21 Each of a dry linen capacity not exceeding kg and No 775.12 10 kg 5% kg and No 724.73 8451.29 Other 5% 8451.30 Ironing machines and presses (including fusing presses) 5% kg and No 724.741 8451.40 Washing, bleaching or dyeing machines 5% kg and No 724.742 8451.50 Machines for reeling, unreeling folding, cutting or pinking textile fabrics 5% kg and No 724.743 8451.80 Other machinery 5% kg and No 724.749 8451.90 Parts 5% kg 724.92 84.52 Sewing machines, other than book- sewing machines of heading No. 84.40; furniture, bases and covers specially designed for sewing machines; sewing machine needles. LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV3 8451.10 Sewing machines of the household type 5% kg 724.33 8452.20 Other sewing machines: 8452.21 Automatic units 5% kg 724.351 8452.29 Other 5% kg 724.359 8452.30 Sewing machine needles 5% kg 724.391 8452.40 Furniture, bases and covers for sewing machines and parts thereof 5% kg 724.392 8452.90 Other parts of sewing machines 5% kg 724.399 84.53 Machinery for preparing, tanning or working hides, skins or leather or for making or repairing footwear or other articles of hides, skins or leather, other than sewing machines. 8453.10 Machinery for preparing, fanning or working hides, skins or leather 5% kg 724.81 8453.20 Machinery for making or repairing footwear 5% kg 724.83 8452.80 Other machinery 5% kg 724.85 8453.90 Parts 5% kg 724.88 84.54 Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy or in metal foundries. 8454.10 Converters 5% kg 737.111 8454.20 Ingot moulds and ladles 5% kg 737.112 8454.30 Casting machines 5% kg 737.12 8454.90 Parts 5% kg 737.19 84.55 Metal- rolling mills and rolls therefor. 8455.10 Tube mills 5% kg 737.211 LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV3 8455.20 Other rolling mills: 8455.21 Hot or combination hot and cold 5% kg 737.212 8455.22 Cold 5% kg 737.219 8455.30 Rolls for rolling mills 5% kg 737.291 8455.90 Other parts 5% kg 737.299 84.56 Machine-tools for working any material by removal of material, by laser or other light or photon beam, ultra-sonic, electro-discharge, electro-chemical, electron beam, ionic-beam or plasma, arc processes 8456.10 Operated by laser or other light or photon beam processes 5% kg 731.11 8456.20 Operated by ultrasonic processes 5% kg 731.12 8456.30 Operated by electro-discharge processes 5% kg 731.13 8456.90 Other: 8456.91 Fro dry-etching patterns on semi conductor materials 5% kg 731.141 8456.99 Other 5% kg 731.149 84.57 Machining centers, unit construction machines (single station) and multi- station transfer machines, for working metal 8457.10 Machining centers 5% kg 731.21 8457.20 Unit construction machines (single station) 5% kg 731.22 8457.30 Multi-station transfer machines 5% kg 731.23 84.58 Lathes (including turning centers) for removing metal LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV3 8458.10 Horizontal lathes: 5% kg 731.31 8458.11 Numerically controlled 5% kg 731.37 8458.19 Other 8458.90 Other lathes 8458.91 Numerically controlled 5% kg 731.35 8458.99 Other 5% kg 731.39 84.59 Machine-tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes (including turning centers) of heading No. 84.58. 8459.10 Way-type unit head machines 5% kg 731.41 8459.20 Other drilling machines: 8459.21 Numerically controlled 5% kg 731.42 8459.29 Other 5% kg 731.43 8459.30 Other boring machines milling machines: 8459.31 Numerically controlled 5% kg 731.44 8459.39 Other 5% kg 731.45 8459.40 Other boring machines 5% kg 731.46 8459.50 Milling machines, knee-type: 8459.51 Numerically controlled 5% kg 731.51 8459.59 Other 5% kg 731.52 8459.60 Other milling machines 8459.61 Numerically controlled 5% kg 731.53 8459.69 Other 5% kg 731.54 8459.70 Other threading or tapping machines 5% kg 731.57 LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTION OF GOODS UNIT (S) NO RATE OF DUTY REV3 84.60 Machines-tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal or cermets by means of grinding stone, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading No. 84.61. 8460.10 Flat-surface grinding machine, in which the positioning in any one axis can be set up to an accuracy of at least 0.01 mm: 8460.11 Numerically controlled 5% kg 731.61 8460.19 Other 5% kg 731.62 8460.20 Other grinding machines, in which the positioning in any one axis can be set up to an accuracy of at least 0.01 mm: 8460.21 Numerically controlled 5% kg 731.63 8460.29 Other 5% kg 731.64 8460.30 Sharpening (tool or cutter grinding) machines: 8460.31 Numerically controlled 5% kg 731.65 8460.39 Other 5% kg 731.66 8460.40 Honing or lapping machines 5% kg 731.67 8460.90 Other 5% kg 731.69 84.61 Machines- tools for planning, shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cutting-off and other machine-tools working by removing metal or cermets, not elsewhere specified or included. LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV3 8461.10 Planning machines 5% kg 731.78 8461.20 Shaping or slotting machines 5% kg 731.71 8461.30 Broaching machines 5% kg 731.73 8461.40 Gear cutting, gear grinding or gear finishing machines 5% kg 731.75 8461.50 Sawing or cutting –off machines 5% kg 731.77 8461.90 Other 5% kg 731.79 84.62 Machines-tools (including presses) for working metal by forging, hammering or die-stamping; machine-tools (including presses) for working metal by bending, folding, straightening, flattening, shearing, punching or notching; presses for working metal or metal carbides, not specified above. 8462.10 Forging or die-stamping machines (including presses) and hammers 5% kg 733.11 8462.20 Bending, folding, straightening or flattening machines (including presses): Numerically controlled 5% kg 733.12 8462.21 Other 5% kg 733.13 8462.29 Shearing machines (including presses), 8462.30 other than combined punching and shearing machines: 8462.31 Numerically controlled 5% kg 733.14 8462.39 Other 5% kg 733.15 8462.40 Punching or notching machines (including presses), including combined punching and shearing machines: 8462.41 Numerically controlled 5% kg 733.16 8462.49 Other 5% kg 733.17 LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTION OF GOODS UNIT (S) NO RATE OF DUTY REV3 8462.90 Other: 5% kg 733.181 8462.91 Hydraulic presses 5% kg 733.189 8462.99 Other 84.63 Other machine-tools for working metal or cermets, without removing material. 8463.10 Draw-benches for bars, tubes profiles, wire or the like 5% kg 733.91 8463.20 Thread rolling machines 5% kg 733.93 8463.30 Machines for working wire 5% kg 733.95 8463.90 Other 5% kg 733.99 84.64 Machine- tolls for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working glass. 8464.10 Sawing machines 5% kg 728.111 8464.20 Grinding or polishing machines 5% kg 728.112 8464.90 Other 5% kg 728.119 84.65 Machines-tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard materials. 8465.10 Machines which can carry out different types of machining operations without tool change between such operations 8465.90 Other: 5% kg 728.121 8465.91 Sawing machines 5% kg 728.122 LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTION OF GOODS UNIT (S) NO RATE OF DUTY REV3 8465.92 Planning, milling or moulding (by cutting) machines 5% kg 728.123 8465.93 Grinding, sanding or polishing machines 5% kg 728.124 8465.94 Bending or assembling machines 5% kg 728.125 8465.95 Drilling or morticing machines 5% kg 728.126 8465.96 Splitting, slicing or paring machines 5% kg 728.127 8465.99 Other 5% kg 728.129 84.66 Parts and accessories suitable for use solely or principally with the machines of heading Nos. 84.56 to 84.65, including work or tool holders, self- opening work or tool holders, self- opening dieheads, dividing heads and other special attachments for machine- tools; tool holders for any type of tool for working in the hand. 8466.10 Tool holders and self-opening die-heads 5% kg 735.11 8466.20 Work holders 5% kg 735.13 8466.30 Dividing heads and other special attachments for machine-tools 5% kg 735.15 8466.90 Other: 8466.91 For machines of heading No.84.64 5% kg 735.191 8466.92 For machines of heading No. 84.65 5% kg 735.192 8466.93 For machines of heading Nos. 84.56 to 84.61 5% kg 735.91 8466.94 For machines of heading No.84.62 or 84.63 5% kg 735.95 LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV3 84.67 Tools for working in the hand, pneumatic, hydraulic or with self- contained non-electric motor. 8467.10 Pneumatic: 8467.11 Rotary type (including combined rotary- percussion) 5% kg 745.111 8467.19 Other 5% kg 745.119 8467.80 Other tools: 8467.81 Chain saws 5% kg 745.121 8467.89 Other 5% kg 745.129 8467.90 Parts: 8467.91 Of chain saws 5% kg 745.191 8467.92 Of pneumatic tools 5% kg 745.192 8467.99 Other 5% kg 745.199 84.68 Machinery and apparatus for soldering, brazing or welding, whether or not capable of cutting, other than those of heading No. 85.15; gas-operated surface tempering machines and appliances. 8468.10 Hand-held blow pipes 5% kg 737.41 8468.20 Other gas-operated machinery and apparatus 5% kg 737.42 8468.80 Other machinery and apparatus 5% kg 737.43 8468.90 Parts 5% kg 737.49 84.69 Typewriters other than printers of heading No. 84.71; word-processing machines. 8469.10 Automatic typewriters and word- processing machines LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV3 8469.11 Word-processing machines 5% kg and No 751.131 8469.12 Automatic typewriters 5% kg and No 751.132 8469.20 Other typewrites, electric 5% kg and No 751.15 8469.30 Other typewrites, non-electric 5% kg and No 751.18 84.70 Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions; accounting machines postage-franking machines, ticket issuing machines and similar machines, incorporating a calculating device; cash registers. 8470.10 Electronic calculators capable of operation without an external source of electric power and picket-size data 5% kg and No 751.21 recording, reproducing and displaying machines with calculating functions 8470.20 Other electronic calculating machines: 8470.21 Incorporating a printing device 5% kg and No 751.221 8470.29 Other 5% kg and No 751.222 8470.30 Other calculating machines 5% kg and No 751.229 8470.40 Accounting machines 5% kg and No 751.23 8470.50 Cash registers 5% kg and No 751.24 8470.90 Other 5% kg and No 751.28 84.71 Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included. LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV3 8471.10 Analogue or hybrid automatic data processing machines 5% kg and No 752.1 8471.30 Portable digital automatic data processing machines, weighing not more than 10 kg, consisting of at least a central processing of at least a central processing unit, 8471.40 keyboard and a display 5% kg and No 752.31 Other digital automatic data processing machines: 8471.41 Comprising in the same housing at least a central processing unit and input and output unit whether or not combined 5% kg and No 752.2 8471.49 Other, presented in the form of systems 5% kg and No 752.39 8471.50 Digital processing units other than those of subheading 8471.41 and 8471.49, whether or not containing in the same housing one or two of the following types of unit: storage units, input units, output units 5% kg and No 752.33 8471.60 Input or output units, whether or not containing storage units in the same housing: 8471.601 Printers 5% kg and No 752.61 8471.609 Other 5% kg and No 752.69 8471.70 Storage units 5% kg and No 752.7 8471.80 Other units of automatic data processing machines 5% kg and No 752.91 8471.90 Other 5% kg and No 752.99 LAWS OF GUYANA Customs Cap. 82:01 HEADINHG SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV3 84.72 Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin- sorting machines, coin-counting or wrapping machines, pencil-sharpening machines, perforating or stapling machines). 8472.10 Duplicating machines 5% kg and No 751.91 8472.20 Addressing machines and address plate embossing machines 5% kg and No 751.92 8472.30 Machines for sorting folding mail or for inserting mail in envelopes or bands, machines for opening, closing or sealing 8472.90 mail and machines for affixing or cancelling postage stamps 5% kg and No 751.93 Other 5% kg and No 751.99 84.73 Parts and accessories (other than covers, carrying cases and the like suitable for use solely or principally with machines of headings Nos. 84.69 to 84.72. 8473.10 Parts and accessories of the machines of heading No. 84.69 5% kg 759.91 8473.20 Parts and accessories of the machines of heading No. 84.70: 8473.21 Of the electronic calculating machines of subheading No. 8470.10,8470.21 or 8470.29 8473.29 Other 5% kg 759.931 5% kg 759.932 LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV3 8473.30 Parts and accessories of the machines of heading No. 84.71 5% kg 759.97 8473.40 Parts and accessories of the machines of heading No. 84.72 5% kg 759.939 8473.50 Parts and accessories equally suitable for use with machines of two or more of the headings Nos. 84.69 to 84.72 5% kg 759.94 84.74 Machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid (including power or paste) form; machinery for agglomerating, shaping or moulding solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in power or paste form; machines for forming foundry moulds of sand. 8471.10 Sorting, screening, separating or washing machines 5% kg 728.31 8474.20 Crushing or grinding machines 5% kg 728.32 8474.30 Mixing or kneading machines: 8474.31 Concrete or mortar mixers 5% kg 728.331 8474.32 Machines for mixing mineral substance with bitumen 5% kg 728.332 8474.39 Other 5% kg 728.339 8474.80 Other machinery 5% kg 728.34 8474.90 Parts 5% kg 728.39 LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV3 84.75 Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes; machines for manufacturing or hot working glass or glassware. 8475.10 Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes 5% kg 728.411 8475.20 Machines for manufacturing or hot working glass or glassware: 8475.21 Machines for making optical fibres and performs thereof 5% kg 728.412 8475.29 Other 5% kg 728.419 8472.90 Parts 5% kg 728.51 84.76 Automatic goods-vending machines (for example, postage stamps, cigarette, food or beverage machines), including money- changing machines. 8476.20 Automatic beverage- vending machines: 8476.21 Incorporating heating or refrigerating 20% kg 745.951 devices 20% kg 745.952 8476.29 Other 8476.80 Other machines: 8476.81 Incorporation heating or refrigerating devices 20% kg 745.953 8476.89 Other 20% kg 745.959 8476.90 Parts 20% kg 745.97 LAWS OF GUYANA Customs Cap. 82:01 HEADING SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV3 84.77 Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this Chapter. 8477.10 Injection-moulding machines 5% kg 728.421 8477.20 Extruders 5% kg 728.422 8477.30 Blow moulding machines 5% kg 728.423 8477.40 Vacuum moulding machines and other thermoforming machines 5% kg 728.424 8477.50 Other machinery for moulding or other wise forming: 8477.51 For moulding or retreading pneumatic tyres or for moulding or otherwise forming inner tubes 5% kg 728.425 8477.59 Other 5% kg 728.426 8477.80 Other Machinery 5% kg 728.429 8477.90 Parts 5% kg 728.52 84.78 Machinery for preparing or making up tobacco, not specified or included elsewhere in this Chapter 8478.10 Machinery 5% kg 728.43 8478.90 Parts 5% kg 728.53 84.79 Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter. 8479.10 Machinery for public works, building or l the like 5% kg 723.48 LAWS OF GUYANA Customs Cap. 82:01 HEADINHG SITC DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) NO REV3 8479.20 Machinery for the extraction or preparation of animal or fixed vegetable fats or oils 5% kg 727.21 8479.30 Presses for the manufacture of particle board or fibre building board of wood or other ligneous materials and other machinery for treating wood or cork 5% kg 728.44 8479.40 Rope or cable-making machines 5% kg 728.491 8479.50 Industrial robots, not elsewhere specified or included 5% kg 728.492 8479.60 Evaporative air coolers 5% kg 728.493 8479.80 Other machines and mechanical appliances: 8479.81 For treating metal, including electric wire coil-winders 5% kg 728.46 8479.82 Mixing, kneading, crushing, grinding, screening, sifting, homogenizing, emulsifying or stirring machines 5% kg 728.494 8479.89 Other 5% kg 728.499 8479.90 Parts 5% kg 728.55 84.80 Moulding boxes for metal foundry; mould bases; molding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics. 8480.10 Moulding boxes for metal foundry 5% kg 749.11 8480.20 Mould bases 5% kg 749.12 8480.30 Moulding patterns: 8480.301 Of wood 10% kg 749.131 8480.309 Other 5% kg 749.139 8480.40 Moulds for metal or metal carbides: LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 8480.41 Injection or compression types 8480.49 Other 5% kg 749.14 8480.50 Moulds for glass 5% kg 749.15 8480.60 Moulds for mineral materials 5% kg 749.16 8480.70 Moulds for rubber or plastics: 5% kg 749.17 8480.71 Injection or compression types 8480.79 Other 5% kg 749.18 5% kg 749.19 84.81 Taps, cocks, valves and similar appliances for pipes, boiler shell, tanks, vats or the like, including pressure-reducing valves and thermo pressure –reducing valves and thermostatically controlled valves 8481.10 Pressure-reducing valves 8481.20 Valves for oleohydraulic or pneumatic 5% kg 747.1 transmissions 8481.30 Check valves 5% kg 747.2 8481.40 Safety or relief valves 5% kg 747.3 8481.80 Other appliances 5% kg 747.4 8481.90 Parts 5% kg 747.8 5% kg 747.9 84.82 Ball or roller bearings 8482.10 Ball bearings: 8482.20 Tapered roller bearing, including cone 5% kg 746.1 and tapered roller assemblies 8482.30 Spherical roller bearings 5% kg 747.2 8482.40 Needle roller bearings 5% kg 746.3 8482.50 Other cylindrical roller bearings 5% kg 746.4 8482.80 Other, including combined ball/roller 5% kg 746.5 Bearings 8482.90 Parts: 5% kg 746.8 8482.91 Balls, needles and rollers 8482.99 Other 5% kg 746.91 5% kg 746.99 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS UNTI (S) SITC NO RATE OF DUTY REV 3 84.83 Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints). 8483.10 Transmission shafts (including cam 8483.101 shafts and crank shafts) and cranks: 10% kg 748.11 8483.102 For road motor vehicles engines 5% kg 748.12 8483.103 For marine engines 5% kg 748.13 8483.109 For aircraft engines 5% kg 748.19 8483.20 Other Bearing housings, incorporating 8483.201 ball or roller bearings: 10% kg 748.211 8483.202 For road motor vehicle engines 5% kg 748.212 8483.203 For marine engines 5% kg 748.213 8483.209 For aircraft engines 5% kg 748.219 8483.30 Other 8483.301 Bearing housings, incorporating 10% kg 748.221 ball or roller bearings; plain shaft bearings: 8483.302 For road motor vehicle engines 5% kg 748.222 8483.303 For marine engines 5% kg 748.223 8483.309 For aircraft engines 5% kg 748.229 Other LAWS OF GUYANA Customs Cap. 82:01 CHAPTER 85 ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OR SUCH ARTICLES Notes

1 — This Chapter does not cover

1. This Chapter does not cover: (a) Electrically warmed blankets, bed pads, foot-muffs or the like; electricity warmed clothing, footwear or ear pads or other electrically warmed articles worn on or about the person; (b) Articles of glass of heading No. 70.11; or (c) Electrically heated furniture of Chapter 94.

2 — Heading Nos. 85.01 to 85.04 do not apply to goods described in heading

2. Heading Nos. 85.01 to 85.04 do not apply to goods described in heading No. 85.11, 85.04, 85.40, 85.41 or 85.42. However, metal tank mercury arc rectifiers remain classified in heading No. 85.04.

3 — Heading No. 85.09 covers only the following electro-mechanical machines of the

3. Heading No. 85.09 covers only the following electro-mechanical machines of the kind commonly used for domestic purposes: (a) Vacuum cleaners, floor polishers, food grinders and mixers, and the fruit or vegetable juice extractor, of any weight; LAWS OF GUYANA Customs Cap. 82:01 (b) Other machines provided the weight of such machines does not exceed 20kg. The heading does not, however, apply to fans or ventilating or recycling hoods incorporating a fan, whether or not fitted with filters (heading No. 84.14), centrifugal clothes-dryers (heading No. 84.21), dish washing machines (heading No. 84.22), household washing machines (heading No. 84.50), roller or other ironing machines (heading No. 84.20 or 84.51), sewing machines (heading No. 84.52), electric scissors (heading No. 85.08) or to electro-thermic appliances (heading No. 85.16).

4 — For the purposes of heading No. 8534.00 “printed circuits” are circuits

4. For the purposes of heading No. 8534.00 “printed circuits” are circuits obtained by forming on an insulating base, by any printing process (for example, embossing, plating-up, etching) or by the “film circuit” technique, conductor elements, contacts or other printed components (for example, inductances, resistors, capacitors) alone or interconnected according to a pre- established pattern, other than elements which can produce, rectify, modulate or amplify an electrical signal (for example, semiconductor elements). The expression “printed circuits” does not cover circuits combined with elements other than obtained during the printing process, nor does it cover individual, discrete resistors, capacitors or inductances. Printed circuits may, however, be fitted with non-printed connecting elements. Thin-or thick-film circuits comprising passive and active elements obtained during the same technological process are to be classified in heading No. 85.42.

5 — For the purposes of headings Nos. 85.41 and 85.42

5. For the purposes of headings Nos. 85.41 and 85.42: (A) “Diodes, transistors and similar semiconductor devices” are semiconductor devices the operation of which depends on variations in resistivity on the application of an electric field; LAWS OF GUYANA Customs Cap. 82:01 (B) “Electronic integrated circuits and microassemblies” are: (a) Monolithic integrated circuits in which the circuit elements (diodes, transistors, resistors, capacitors, interconnections, etc.) are created in the mass (essentially) and on the surface of a semiconductor material (doped silicon, for example) and are inseparably associated; (b) Hybrid integrated circuits in which passive elements (resistors, capacitors, interconnections, etc.), obtained by thin-or thick- film technology, and active elements (diodes, transistors, monolithic integrated circuits, etc.), obtained by semiconductor technology, are combined to all intents and purposes indivisibly, on a single insulating substrate (glass, ceramic, etc.). These circuits may also include discrete components; (c) Microassemblies of the moulded module, micromodule or similar types, consisting of discrete, active or both active and passive, components which are combined and interconnected. For the classification of the articles defined in this Note, headings Nos. 85.41 and 85.42 shall take precedence over any other heading in the Nomenclature which might cover them by reference to, in particular, their function.

6 — Records, tapes and other media of heading No. 85.23 or 85.24 remain classified in

6. Records, tapes and other media of heading No. 85.23 or 85.24 remain classified in those headings, whether or not they are presented with the apparatus for which they are intended.

7 — For the purposes of heading no. 85.48, “spent primary cells, spent primary

7. For the purposes of heading no. 85.48, “spent primary cells, spent primary batteries and spent electric accumulators” are those which are neither usable as such because of breakage, cutting-up, wear or other reasons, nor capable of being recharged. LAWS OF GUYANA Customs Cap. 82:01 Subheading Note Subheadings Nos. 8519.92 and 8527.12 cover only cassette players with built-in amplifier, without built-in loudspeaker, capable of operating without an external source of electric power and the dimensions of which do not exceed 170 mm x 100 mm x 45 mm. LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS UNIT (S) SITC NO RATE OF DUTY REV 3 85.01 Electric motors and generators (excluding generating sets). 8501.10 Motors of an output not exceeding 37.5W 5% kg and No 716.1 8501.20 Universal AC/DC motors of an output exceeding 37.5W 5% kg and No 716.311 8501.30 Other DC motors; DC generators: 8501.31 Of an output not exceeding 750W 5% kg and No 716.21 8501.32 Of an output exceeding 750W but 5% kg and No 716.22 not exceeding 75kW 8501.33 Of an output exceeding 750 kW but not exceeding 375 kW 5% kg and No 716.23 8501.34 Of an output exceeding 375 kW 5% kg and No 716.24 8501.40 Other AC motors, single-phase 5% kg and No 716.312 8501.50 Other AC motors, multi-phase: 8501.51 Of an output not exceeding 750W 5% kg and No 716.313 8501.52 Of an output exceeding 750W but not exceeding 75kW 5% kg and No 716.314 8501.53 Of an output exceeding 75 kW 5% kg and No 716.319 8501.60 AC generators (alternators): 8501.61 Of an output not exceeding 75 kVA 5% kg and No 716.321 8501.62 Of an output exceeding 75 kVA but not exceeding 375 kVA 5% kg and No 716.322 8501.64 Of an output exceeding 375 kVA 5% kg and No 716.323 but not exceeding 750 kVA 5% kg and No 716.324 85.02 Electric generating sets and rotary converters. Generating sets with compression- ignition internal combustion piston engines (diesel or semi-diesel engines): LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS UNIT (S) SITC NO RATE OF DUTY REV 3 8502.11 Of an output not exceeding 75 kVA 5% kg and No 716.511 8502.12 Of an output exceeding 75 kVA but not exceeding 375 kVA 5% kg and No 716.512 8502.13 Of an output exceeding 375 kVA 5% kg and No 716.513 8502.20 Generating sets with spark-ignition internal combustion piston engines 5% kg and No 716.514 8502.30 Other generating sets: 8502.31 Wind-powered 5% kg and No 716.521 8502.39 Other 5% kg and No 716.529 8502.40 Electric rotary converters 5% kg and No 716.4 8503.00 Parts suitable for use solely or principally with the machines of heading No. 85.01 or 85.02. 5% kg and No 716.9 85.04 Electrical transformers, static converter (for example, rectifiers) and inductors. 8504.10 Ballasts for discharge lamps or tubes 5% kg and No 771.23 8504.20 Liquid dielectric transformers: 8504.21 Having a power handling capacity not exceeding 650 kVA 5% kg and No 771.111 8504.22 Having a power handling capacity exceeding 650 kVA but not exceeding 10,000 kVA 5% kg and No 771.112 8504.23 Having a power handling capacity exceeding 10,000 kVA 5% kg and No 771.113 8504.30 Other transformers: 8504.31 Having a power handling capacity not exceeding 1 kVA 5% kg and No 771.191 8504.32 Having a power handling capacity exceeding 1 kVA but not exceed- ing 16 kVA 5% kg and No 771.192 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS UNIT (S) SITC NO RATE OF DUTY REV 3 8504.33 Having a power handling capacity exceeding 16 kVA but not exceed- ing 500 kVA 5% kg and No 771.193 8504.34 Having a power handling capacity exceeding 500 kVA 5% kg and No 771.194 8504.40 Static converters (including separately presented power supply units for automatic data processing machines) 5% kg and No 771.21 8504.50 Other products 5% kg and No 771.25 8504.90 Parts 5% kg 771.29 85.05 Electro-magnets; permanent magnets and articles intended to become permanent magnets after magnetisation; electromagnetic or permanent magnet chucks; clamps and similar holding devices; electro- magnetic couplings, clutches and brakes; electro-magnetic lifting heads. 8505.10 Permanent magnets and articles in- tended to become permanent magnets after magnetization: 8505.11 Of metal 5% kg 778.811 8505.19 Other 5% kg 778.812 8505.20 Electro-magnetic couplings, clutches and brakes 5% kg 778.813 8505.30 Electro-magnetic lifting heads 5% kg 778.814 8505.90 Other, including parts 5% kg 778.815 85.06 Primary cells and primary batteries. 8506.10 Magnanese dioxide 20% kg and No 778.116 8506.30 Mercuric oxide 20% kg and No 778.117 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS UNIT (S) SITC NO RATE OF DUTY REV 3 8506.40 Silver oxide 20% kg and No 778.118 8506.50 Lithium 20% kg and No 778.1191 8506.60 Air-zinc 20% kg and No 778.1192 8506.80 Other 20% kg and No 778.1199 8506.90 Parts 20% kg 778.17 85.07 Electric accumulators, including separators therefor, whether or not rectangular (including square). 8507.10 Lead-acid of a kind dused for started 20% kg and No 778.121 8507.20 piston engines 20% kg and No 778.122 8507.30 Other lead-acid accumulators 20% kg and No 778.123 8507.40 Nickel-cadmium 20% kg and No 778.124 8507.80 Nickel-iron 20% kg and No 778.129 8507.90 Other accumulators 8507.901 Parts: Lead grids; plates coated with 8507.909 paste 20% kg 778.191 Other parts 20% kg 778.199 85.08 Electro-mechanical tools for working in the hand, with self- contained electric motor. 8508.10 Drills of all kinds 5% kg 778.41 8508.20 Saws 5% kg 778.43 8508.80 Other tools 5% kg 778.45 8508.90 Parts 5% kg 778.49 85.09 Electro-mechanical domestic appliances, with self-contained electric motor. 8509.10 Vacuum cleaners 20% kg and No 775.711 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS UNIT (S) SITC NO RATE OF DUTY REV 3 8509.20 Floor polishers 20% kg and No 775.712 8509.30 Kitchen waste disposers 20% kg and No 775.731 8509.40 Food grinders and mixers; fruit or vegetable juice extractors: 8509.401 Food grinders and mixers 20% kg and No 775.721 8509.402 Fruit or vegetable juice extractors 20% kg and No 775.722 8509.80 Other appliances: 8509.801 Blenders 20% kg and No 775.732 8509.809 Other 20% kg and No 775.739 8509.90 Parts 5% kg 775.79 85.10 Shavers, hair clippers, and hair- removing appliances, with self- contained electric motor. 8510.10 Shavers 20% kg and No 775.41 8510.20 Hair clippers 20% kg and No 775.42 8510.30 Hair-removing appliances 20% kg and No 775.733 8510.90 Parts 20% kg 775.49 85.11 Electrical ignition or starting equip- ment of a kind used for spark- ignition or compression-ignition internal combustion engines (for example, ignition magnetos, magnet-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines. 8511.10 Sparking plugs 10% kg and No 778.311 8511.20 Ignition magnetos; magneto- dynamos; magnetic flywheels 10% kg and No 778.312 8511.30 Distributors; ignition coils 10% kg 778.313 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS UNIT (S) SITC NO RATE OF DUTY REV 3 8511.40 Starter motors and dual purpose starter-generators 10% kg 778.314 8511.50 Other generators 10% kg 778.315 8511.80 Other equipment 10% kg 778.316 8511.90 Parts 10% kg 778.33 85.12 Electrical lighting or signalling equipme nt (excluding articles of heading No. 85.39), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles. 8512.10 Lighting or visual signalling equip- ment of a kind used on bicycles 5% kg 778.341 8512.20 Other lighting or visual signalling equipment 25% kg 778.342 8513.30 Sound signalling equipment 25% kg 778.343 8512.40 Windscreen wipers, defrosters and demisters 25% kg 778.344 8512.90 Parts 5% kg 778.35 85.13 Portable electric lamps designed to function by their own sources of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipme nt of heading No. 85.12. 8513.10 Lamps 20% kg 813.12 8513.90 Parts 5% kg 813.8 85.14 Industrial or laboratory electric (including induction or dielectric) furnaces and oven; other industrial or laboratory induction or dielectric heating equipment. LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS UNIT (S) SITC NO RATE OF DUTY REV 3 8514.10 Resistance heated furnaces and ovens 5% kg 741.31 8514.20 Induction or dielectric furnaces and ovens 5% kg 741.32 8514.30 Other furnace and ovens 5% kg 741.33 8514.40 Other induction or dielectric heating equipment 5% kg 741.34 8514.90 Parts 5% kg 741.35 85.15 Electric (including electrically heated gas), laser or other light or photon beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and apparatus for hot spraying of metals or cermets. 8515.10 Brazing or soldering machines and apparatus; 8515.11 Soldering irons and guns 5% kg 737.31 8515.19 Other 5% kg 737.32 8515.20 Machines and apparatus for resist- ance welding of metal: 8515.21 Fully or partly automatic 5% kg 737.33 8515.29 Other 5% kg 737.34 8515.30 Machines and apparatus for arc (including plasma arc) welding of metals: 8515.31 Fully or partly automatic 5% kg 737.35 8515.39 Other 5% kg 737.36 8515.80 Other machines and apparatus 5% kg 737.37 8515.90 Parts 5% kg 737.39 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS UNIT (S) SITC NO RATE OF DUTY REV 3 85.16 Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro-thermic hair- dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading No. 85.45. 8516.10 Electric instantaneous or storage water heaters and immerson heaters: 8516.101 Electric instantaneous or storage water heaters 20% kg and No 775.811 8516.102 Immersion heaters 20% kg and No 775.812 8516.20 Electric space heating apparatus and electric soil heating apparatus: 8515.21 Storage heating radiators 20% kg 775.821 8515.29 Other 20% kg 775.829 8516.30 Electro-thermic hair-dressing or hand-drying apparatus: 8516.31 Hair dryers 20% kg and No 775.831 8516.32 Other hair-dressing apparatus 20% kg and No 775.832 8516.33 Hand-drying apparatus 20% kg and No 775.833 8516.40 Electric smoothing irons 20% kg and No 775.84 8516.50 Microwave ovens 20% kg and No 775.861 8516.60 Other ovens; cookers, cooking plates, boiling rings, grillers and roasters: 8516.601 Stove and cookers 20% kg and No 775.862 8516.609 Other 20% kg and No 775.869 8516.70 Other electro-thermic appliances: 8516.71 Coffee or tea makers 20% kg and No 775.871 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS UNIT (S) SITC NO RATE OF DUTY REV 3 8516.72 Toasters 20% kg and No 775.872 8516.79 Other 20% kg and No 775.879 8516.80 Electric heating resistors 20% kg 775.88 8516.90 Parts 5% kg 775.89 85.17 Electrical apparatus for line tele- phony or line telegraphy, including line telephone sets with cordless handsets and telecommunication apparatus for carrier-current line systems or for digital line systems; videophones. 8517.10 Telephone sets; videophones: 8517.11 Line telephone sets with cordless handsets 5% kg and No 764.111 8517.19 Other 5% kg and No 764.119 8517.20 Facsimile machines and teleprinters: 8517.21 Facsimile machines 5% kg and No 764.16 8517.22 Teleprinters 5% kg and No 764.13 8517.30 Telephonic or telegraphic switching apparatus 5% kg 764.15 8517.50 Other apparatus, for carrier-current line systems or for digital line systems 5% kg and No 764.17 8517.80 Other apparatus 5% kg and No 764.19 8517.90 Parts 5% kg and No 764.91 85.18 Microphones and stands therefor; loud speakers, whether or not mounted in their enclosures; headphones, earphones and combined microphone/speaker sets; audio-frequency electric amplifiers; electric sound amplifier sets. LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS UNIT (S) SITC NO RATE OF DUTY REV 3 8518.10 Microphones and stands therefor 20% kg 764.21 8518.20 Loudspeakers; whether or not mounted in their enclosures: 8518.21 Single loudspeakers, mounted in their enclosures 20% kg 764.221 8518.22 Multiple loudspeakers, mounted in the same enclosure 20% kg 764.222 8518.29 Other 5% kg 764.23 8518.30 Headphones, earphones and combined microphones/speaker sets 20% kg 764.24 8518.40 Autio-frequency electric amplifiers 45% kg 764.25 8518.50 Electric sound amplifier sets 20% kg 764.26 8518.90 Parts 20% kg 764.92 85.19 Turntables (record-decks), record- players, cassette-players and other sound reproducing apparatus, not incorporating a sound recording device. 8519.10 Coin or disc-operated record players 45% kg and No 763.31 8519.20 Other record-players: 20% kg and No 763.331 8519.21 Without loudspeaker 8519.29 Other 20% kg and No 763.339 8519.30 Turntables (record-decks): 8519.31 With automatic record changing mechanism 20% kg and No 763.351 8519.39 Other 20% kg and No 763.359 8519.40 Transcribing machines 20% kg and No 763.82 8519.90 Other sound reproducing apparatus: 8519.92 Pocket-size cassette-players 20% kg and No 763.831 8519.93 Other, cassette-type 20% kg and No 763.832 8519.99 Other 20% kg and No 763.839 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS UNIT (S) SITC NO RATE OF DUTY REV 3 85.20 Magnetic tape recorders and other sound recording apparatus, whether or not incorporating a sound reproducing device. 8520.10 Dictating machines not capable of Operating without an external source Of power 5% kg and No 763.841 8520.20 Telephone answering machines 20% kg and No 763.842 8520.30 Other magnetic tape recorders incor- porating sound reproducing apparatus : 8520.32 Digital audio type 20% kg and No 763.843 8520.33 Other, cassette type 20% kg and No 763.844 8520.39 Other 20% kg and No 763.845 8520.90 Other 20% kg and No 763.849 85.21 Video recording or reproducing apparatus, whether or not incorporating a video turner. 8521.10 Magnetic tape-type 30% kg and No 763.811 8521.90 Other 30% kg and No 763.819 85.22 Parts and accessories suitable for use solely or principally with the apparatus of headings Nos. 85.19 to 85.12. 8522.10 Pick-up cartridges 5% kg 764.991 8522.90 Other 5% kg 764.999 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS UNIT (S) SITC NO RATE OF DUTY REV 3 85.23 Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of Chapter 37. 8523.10 Megnetic tapes: 8523.11 Of a width not exceeding 4 mm: 8523.111 Audio tapes 5% kg and No 898.411 8523.112 Video tapes 5% kg and No 898.412 8523.119 Other 5% kg and No 898.419 8523.12 Of a width exceeding 4 mm but not exceeding 6.5 mm: 8523.121 Audio tapes 5% kg and No 898.431 8523.112 Video tapes 5% kg and No 898.432 8523.129 Other 5% kg and No 898.439 8523.13 Of a width not exceeding 6.5 mm: 8523.131 Audio tapes 5% kg and No 898.451 8523.132 Video tapes 5% kg and No 898.452 8523.139 Other 5% kg and No 898459 8523.20 Megnetic tapes: 8523.201 Diskettes 5% kg and No 898.511 8523.209 Other 5% kg and No 898.519 8523.30 Cards incorporating a magnetic stripe 5% kg and No 898.591 8523.90 Other: 8523.901 Record blanks 5% kg and No 898.592 8523.909 Other 5% kg and No 898.599 85.24 Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of Chapter 37. LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS UNIT (S) SITC NO RATE OF DUTY REV 3 8524.10 Gramophone records: 8524.101 33 1/3 r.p.m. 20% kg and No 898.711 8524.102 45 r.p.m 20% kg and No 898.712 8524.109 Other 20% kg and No 898.719 8524.30 Disc for laser reading systems: 8524.31 For reproducing phenomena other than sound or image 20% kg and No 898.791 8524.32 For reproducing sound only 20% kg and No 898.792 8524.39 Other 20% kg and No 898.793 8524.40 Magnetic tapes for reproducing phenomena other than sound or image 20% kg and No 898.6 8524.50 Other magnetic tapes: 8524.51 Of a width not exceeding 4 mm: 8524.511 Audio tapes 20% kg and No 898.611 8524.512 Video tapes 20% kg and No 898.612 8524.519 Other 20% kg and No 898.619 8524.52 Of a width exceeding 4 mm but not exceeding 6.5 mm: 8524.521 Audio tapes 20% kg and No 898.651 8524.522 Video tapes 20% kg and No 898.652 8524.529 Other 20% kg and No 898.659 8524.53 Of a width exceeding 6.5 mm: 8524.531 Audio tapes 20% kg and No 898.671 8524.532 Video tapes 20% kg and No 898.672 8524.539 Other 20% kg and No 898.679 8524.60 Cards incorporating a magnetic 20% kg and No 898.794 stripe 8524.90 Other: 8524.91 For reproducing phenomena other than sound or image 20% kg and No 898.795 8524.99 Other: 8524.991 Audio compact discs 45% kg and No 898.796 8524.992 Other compact discs 45% kg and No 898.797 8524.993 Diskettes 5% kg and No 898.798 8524.994 Matrics and masters for the pro- duction of records 5% kg 898.7991 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS UNIT (S) SITC NO RATE OF DUTY REV 3 8524.999 Other 20% kg 898.7999 85.25 Transmission apparatus for radio- telephony, radio-telegraphy, radio- broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras; still image video cameras and other video camera recorders. 8525.10 Transmission apparatus 5% kg 764.31 8525.20 Transmission apparatus incorporat- ing reception apparatus: 8525.201 Portable radio-telephones 20% kg and No 764.321 8525.209 Other 5% kg 764.329 8525.30 Television cameras 20% kg and No 764.82 8525.40 Still image video cameras and other video camera recorders 20% kg and No 763.81 85.26 Radar apparatus, radio navigation- al aid apparatus and radio remote control apparatus. 8526.10 Radar apparatus 5% kg 764.831 8526.90 Other: 8526.91 Radio navigational aid apparatus 5% kg 764.832 8526.92 Radio remote control apparatus 5% kg 764.839 Reception apparatus for radio-tele - 85.27 phony, radio-telegraphy or radio- broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock. LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS UNIT (S) SITC NO RATE OF DUTY REV 3 8527.10 Radio-broadcast receivers capable of operating without an external source of power, including apparatus capable of receiving also radio- telephony or radio-telegraphy: 8527.12 Pocket-size radio cassette-players 20% kg and No 762.211 8527.13 Other apparatus combined with sound recording or reproducing apparatus 20% kg and No 762.212 8527.19 Other 20% kg and No 762.22 8527.20 Radio-broadcast receivers not capable of operating without an external source of power, of a kind used in motor vehicles, including apparatus capable of receiving also radio-telephony or radio- telegraphy: 8527.21 Combined with sound recording or reproducing apparatus 20% kg and No 762.11 8527.29 Other 20% kg and No 762.12 8527.30 Other radio-broadcast receivers, including apparatus capable or receiving also radio-telephony or radio-telegraphy: 8527.31 Combined with sound recording or reproducing apparatus 20% kg and No 762.81 8527.32 Not combined with sound record- ing or reproducing apparatus but combined with a clock 20% kg and No 762.82 8527.39 Other 20% kg and No 762.89 8527.90 Other apparatus 20% kg and No 764.81 85.28 Reception apparatus for television, whether or not incorporating radio- broadcast receivers or sound or video recording or reproducing apparatus; video monitors and video projectors. LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS UNIT (S) SITC NO RATE OF DUTY REV 3 8528.10 Reception apparatus for television, whether or not incorporating radio- broadcast receivers or sound or video recording or reproducing apparatus: 8528.12 Colour 20% kg and No 761.11 8528.13 Black and white or other monochrome 20% kg and No 761.21 8528.20 Video monitors: 8528.21 Colour 20% kg and No 761.12 8528.22 Black and white or other monochrome 20% kg and No 761.22 8528.30 Video projectors 20% kg and No 761.13 85.29 Parts suitable for use solely or principally with the apparatus of headings Nos. 85.25 to 85.28. 8529.10 Aerials and aerial reflectors of all kinds; parts suitable for use there- with 5% kg 764.931 8529.90 Other 5% kg 764.939 85.30 Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading No. 8608.00). 8530.10 Equipment for railways or tramways Free kg 778.821 8530.80 Other equipment Free kg 778.829 8530.90 Parts Free kg 778.83 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS UNIT (S) SITC NO RATE OF DUTY REV 3 85.31 Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading No. 85.12 or 85.30 8531.10 Burglar or fire alarms and similar apparatus 5% kg 778.841 8531.20 Indicator panels incorporating liquid crystal devices (LCD) or light emitting diodes (LED) 5% kg 778.842 8531.80 Other apparatus: 8531.801 Electrical sound or visual signalling apparatus 20% kg 778.843 8531.809 Other 5% kg 778.849 8531.90 Parts 5% kg 778.85 85.32 Electrical capacitors, fixed, variable or adjustable (pre-set). 8532.10 Fixed capacitors designed for use in 50/60 Hz circuits and having a re- active power handling capacity of not less than 0.5 kvar (power capacitors) 5% kg 778.61 8532.20 Other fixed capacitors: 8532.21 Tantalum 5% kg 778.62 8532.22 Aluminium electrolytic 5% kg 778.63 8532.23 Ceramic dielectric, single layer 5% kg 778.64 8532.24 Ceramic dielectric, multiplayer 5% kg 778.65 8532.25 Dielectric of paper of plastics 5% kg 778.66 8533.29 Other 5% kg 778.67 8532.30 Variable or adjustable (pre-set) capacitors 5% kg 778.68 8532.90 Parts 5% kg 778.69 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS UNIT (S) SITC NO RATE OF DUTY REV 3 85.33 Electrical resistors (including rheostats and potentiometers), other than heating resistors. 8533.10 Fixed carbon resistors, composition or film types 5% kg 772.31 8533.20 Other fixed resistors: 8533.21 For a power handling capacity not exceeding 20 W 5% kg 772.321 8533.29 Other 5% kg 772.329 8533.30 Wirewound variable resistors, including rheostats and potentiometers: 8533.31 For a power handling capacity not exceeding 20 W 5% kg 772.331 8533.39 Other 5% kg 772.339 8533.40 Other variable resistors, including rheostats and potentiometers 5% kg 772.35 8533.90 Parts 5% kg 772.38 8534.00 Printed circuits. 5% kg 772.2 85.35 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightening arresters, voltage limiters, surge suppressors, plugs, junction boxes), for a voltage exceeding 1,000 volts. 8535.10 Fuses 5% kg 772.41 8535.20 Automatic circuit breakers: 8535.21 For a voltage of less than 72.5 kV 5% kg 772.42 8535.29 Other 5% kg 772.43 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS UNIT (S) SITC NO RATE OF DUTY REV 3 8535.30 Isolating switches and make-and-break switches 5% kg 772.44 8535.40 Lighting arresters, voltage limiters and surge suppressors 5% kg 772.45 8535.90 Other 5% kg 772.49 85.36 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders, junction boxes), for a voltage not exceeding 1,000 volts. 8536.10 Fuses 5% kg 772.51 8536.20 Automatic circuit breakers 5% kg 772.52 8536.30 Other apparatus for protecting electrical circuits 5% kg 772.53 8536.40 Relays: 8536.41 For a voltage not exceeding 60 V 5% kg 772.541 8536.49 Other 5% kg 772.549 8536.50 Other switches 5% kg 772.55 8536.60 Lamp-holders, plugs and sockets: 8536.61 Lamp-holders 5% kg 772.57 8536.69 Other 5% kg 772.58 8536.90 Other apparatus 5% kg 772.59 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS UNIT (S) SITC NO RATE OF DUTY REV 3 85.37 Broads, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading No. 85.35 or 85.36, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90, and numerical control apparatus, other than switching apparatus of heading No. 85.17. 8537.10 For a voltage not exceeding 1,000 V 10% kg 772.61 8537.20 For a voltage exceeding 1,000 V 10% kg 772.62 85.38 Parts suitable for use solely or principally with the apparatus of heading No. 85.35, 85.36 or 85.37. 8538.10 Boards, panels, consoles, desks, cabinets and other bases for the goods of heading No. 85.37, not equipped with their apparatus 15% kg 772.81 Other 5% kg 772.82 85.39 Electric filament or discharge lamps including sealed beam lamp units and ultra-violet or infra-red lamps; arc- lamps. 8539.10 Sealed beam lamp units 45% kg 778.23 8539.20 Other filament lamps, excluding ultra-violet or infra-red lamps: 8539.21 Tungsten halogen 20% kg 778.211 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS UNIT (S) SITC NO RATE OF DUTY REV 3 8539.22 Other , of a power not exceeding 200 W and for a voltage exceeding 100 V 20% kg 778.212 8539.29 Other 20% kg 778.219 8539.30 Discharge lamps, other than ultra- violet lamps: 8539.31 Fluorescent, hot cathode 20% kg 778.221 8539.32 Mercury or sodium vapour lamps; metal halide lamps 20% kg 778.222 8539.39 Other 20% kg 778.229 8539.40 Ultra-violet or infer-red lamps; arc- lamps: 8539.41 Arc-lamps 5% kg 778.241 8539.49 Other 5% kg 778.249 8539.90 Parts 5% kg 778.29 85.40 Thremionic, cold cathode or photo- cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode- ray tubes, television camera tubes) 8540.10 Cathode-ray television picture tubes, including video monitor cathode-ray tubes: 8540.11 Colour 5% kg 776.11 8540.12 Black and white or other monochrome 5% kg 776.12 8540.20 Television camera tubes; image converters and intensifiers; other photo-cathode tubes 5% kg 776.21 8540.40 Data/graphic display tubes, colour, with a phosphor dot screen pitch smaller than 0.4 mm 5% kg 776.231 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS UNIT (S) SITC NO RATE OF DUTY REV 3 8540.50 Data/graphic display tubes, black and white or other monochrome 5% kg 776.232 8540.60 Other cathode-ray tubes 5% kg 776.239 8540.70 Microwave tubes (for example, magnetrons, klystrons, travelling wave tubes, carcinotrons), excluding grid controlled tubes: 8540.71 Magnetrons 5% kg 776.251 8540.72 Klystones 5% kg 776.252 8540.79 Other 5% kg 776.259 8540.80 Other valves and tubes: 8540.81 Receiver or amplifier valves and tubes 5% kg 776.271 8540.89 Other 5% kg 776.279 8540.90 Parts: 8540.91 Of cathode-ray tubes 5% kg 776.291 8540.99 Other 5% kg 776.299 85.41 Diodes, transistors and similar semi- conductor devices; photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light emitting diodes; mounted piezo-electric crystals. 8541.10 Diodes, other than photosensitive or light emitting diodes 5% kg 776.31 8541.20 Transistors, other than photosensitive transistors: 8541.21 With a dissipation rate of less than 1W 5% kg 776.32 8541.29 Other 5% kg 776.33 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS UNIT (S) SITC NO RATE OF DUTY REV 3 8541.30 Thyristors, diacs and triacs, other than photosensitive devices 5% kg 776.35 8541.40 Photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light emitting diodes 5% kg 776.37 8541.50 Other semiconductor devices 5% kg 776.39 8541.60 Mounter piezo-electric crystals 5% kg 776.81 8541.90 Parts 5% kg 776.88 85.42 Electronic integrated circuits and microassemblies. 8542.10 Monolithic digital integrated circuits: 8542.12 Cards incorporating an electronic integrated circuit (“smart” cards) 5% kg 776.411 8542.13 Metal oxide semiconductors (MOS technology) 5% kg 776.412 8542.14 Circuits obtained by bipolar technology 8542.19 Other, including circuits obtained by a combination of bipolar and MOS technologies (BIMOS technology) 5% kg 776.413 8542.30 Other monolithic integrated circuits 5% kg 776.431 8542.40 Hybrid integrated circuits 5% kg 776.45 8542.50 Electronic microassemblies 5% kg 776.49 8542.90 Parts 5% kg 776.89 85.43 Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter. 8543.10 Particle accelerators: LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS UNIT (S) SITC NO RATE OF DUTY REV 3 8543.11 Ion implanters for doping semi- conductors materials 5% kg 778.711 8543.19 Other 5% kg 778.719 8543.20 Signal generators 5% kg 778.781 8543.30 Machines and apparatus for electro- plating, electrolysis or electrophoresis 5% kg 778.782 8543.40 Electric fence energisers 5% kg 778.783 8543.80 Other machines and apparatus: 8543.81 Proximity cards and tags 5% kg 778.784 8543.89 Other: 8543.891 Sound mixing units (equalisers) for domestic use 30% kg 778.785 8543.899 Other 5% kg 778.789 8543.90 Parts 5% kg 778.79 85.44 Insulated (including enamelled or anodised) wire, cable (including co- axial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors. 8544.10 Winding wire: 8544.11 Of copper: 8544.111 Enamelled or plastic insulated 5% kg 773.111 8544.119 Other 5% kg 773.112 8544.19 Other 5% kg 773.119 8544.20 Co-axial cable and other co-axial electric conductors 5% kg 773.12 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS UNIT (S) SITC NO RATE OF DUTY REV 3 8544.30 Ignition wiring sets and other wiring set of a kind used in vehicles, air- craft or ships 5% kg 773.13 8544.40 Other electric conductors, for a voltage not exceeding 80 V: 8544.41 Fitted with connectors 5% kg 773.141 8544.49 Other 5% kg 773.149 8544.50 Other electric conductors, for a voltage exceeding 80 V but not exceeding 1,000 V: 8544.51 Fitted with connectors 5% kg 773.151 8544.59 Other: 8544.591 Plastic-insulated copper conductors exceeding 0.5 mm2 15% kg 773.152 8544.592 Telephone drop wire or station wire 15% kg 773.153 8544.599 Other 5% kg 773.159 8544.60 Other electric conductors, for a voltage exceeding 1,000 V: 8544.601 Plastic-insulated copper conductors exceeding 0.5 mm2 15% kg 773.171 8544.609 Other 5% kg 773.179 8544.70 Optical fibre cables 5% kg 773.18 85.45 Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes. 8545.10 Electrodes: 8545.11 Of a kind used for furnaces 5% kg 778.861 8545.19 Other 5% kg 778.862 8545.20 Brushes 5% kg 778.863 8545.90 Other 5% kg 778.869 85.46 Electrical insulators of any material. LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS UNIT (S) SITC NO RATE OF DUTY REV 3 8546.10 Of glass 5% kg 773.22 8546.20 Of ceramics 5% kg 773.23 8546.90 Other 5% kg 773.24 85.47 Insulating fittings for electrical machines, appliance or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for purposes of assembly, other than insulators of heading No 85.46; electrical conduit tubing and joints therefore, of base metal lined with insulating material. 8547.10 Insulating fittings of ceramics 5% kg 773.26 8547.20 Insulating fittings of plastics 5% kg 773.28 8547.90 Other 5% kg 773.29 85.48 Waste and scrap of primary cells, primary batteries and electric accumulators, spent primary cells, spent primary batteries and spent electrical accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter. 8548.10 Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators 5% kg 778.12 8548.90 Other 5% kg 778.89 LAWS OF GUYANA Customs Cap. 82:01 SECTION XVII VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT Notes

1 — This Section does not cover articles of heading No. 9501.00, 95.03 or 9508.00, or

1. This Section does not cover articles of heading No. 9501.00, 95.03 or 9508.00, or bobsleighs, toboggans or the like of heading No. 95.06.

2 — The expressions “parts” and “parts and accessories” do not apply to the

2. The expressions “parts” and “parts and accessories” do not apply to the following articles, whether or not they are identifiable as for the goods of this Section: (a) Joints, washers or the like of any material classified according to their Constituent material or in heading No. 84.84 or other articles of vulcanised rubber other than hard rubber (heading No. 40.16); (b) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39); (c) Articles of Chapter 82 (tools); (d) Articles of heading No. 83.06; (e) Machines or apparatus of headings Nos. 84.01 to 84.79, or parts therefore; articles of heading No. 84.81 or 84.82 or, provided the constitute integral parts of engines or motors, articles of heading No. 84.83; (f) Electrical machinery or equipment (Chapter 85); (g) Articles of Chapter 90; LAWS OF GUYANA Customs Cap. 82:01 (h) Articles of Chapter 91; (ij) Arms (Chapter 93); (k) Lamps or lighting fittings of heading No. 94.05; or (l) Brushes of a kind used as parts of vehicles (heading No.96.03)

3 — Reference in Chapters 86 to 88 to “parts” or “accessories” do not apply to parts

3. Reference in Chapters 86 to 88 to “parts” or “accessories” do not apply to parts or accessories which are not suitable for use solely or principally with the articles of those Chapters. A part of accessory which answers to a description in two or more of the headings of those Chapters is to be classified under that heading which corresponds to the principal use of that part or accessory.

4 — For the purpose of this Section

4. For the purpose of this Section: (a) Vehicles specially constructed to travel on both road and rail are classified under the appropriate heading of Chapter 87; (b) Amphibious motor vehicles are classified under the appropriate heading of Chapter 87; (c) Aircraft specially constructed so that they can also be used as road vehicles are classified under the appropriate heading of Chapter 88.

5 — Air-cushion vehicles are to be classified within this Section with the vehicles to

5. Air-cushion vehicles are to be classified within this Section with the vehicles to which they are most akin as follows: (a) In Chapter 86 if designed to travel on a guide-track (hovertrains); (b) In Chapter 87 if designed to travel over land or over both land and water; LAWS OF GUYANA Customs Cap. 82:01 (c) In Chapter 89 if designed to travel over water, whether or not able to land on beaches or landing-stages or also able to travel over ice. Parts and accessories of air-cushion vehicle are to be classified in the same way as those of vehicles of the heading in which the air-cushion vehicles are classified under the above provisions. Hovertrain track fixtures and fittings are to be classified as railway track fixtures and fittings, and signalling, safety or traffic control equipment for hovertrain transport systems as signalling, safety or traffic control equipment for railways. LAWS OF GUYANA Customs Cap. 82:01 CHAPTER 86 RAILWAY OR TRAMWAY LOCOMOTIVES, ROLLING-STOCK AND PARTS THEREOF; RAILWAY OR TRAMWAY TRACK FIXTURES AND FITTINGS AND PARTS THEREOF; MECHANICAL (INCLUDING ELECTRO-MECHANICAL) TRAFFIC SIGNALLING EQUIPMENT OF ALL KINDS Note

1 — This Chapter does not cover

1. This Chapter does not cover: (a) Railway or tramway sleepers of wood or of concrete,or concrete guide- track sections for hovertrains (heading No. 44.06 or 68.10); (b) Railway or tramway track construction material of iron or steel of heading No. 73.02; or (c) Electrical signalling, safety or traffic control equipment of heading No. 85.30.

2 — Heading No. 86.07 applies, inter alia, to

2. Heading No. 86.07 applies, inter alia, to: (a) Axles, wheels, wheel set (running gear), metal tyres, hoops and hubs and other parts of wheels; (b) Frames, underframes, bogies and bissel-bogies; (c) Axle boxes; brake gear; (d) Buffers for rolling-stock; hooks and other coupling gear and corridor connections; LAWS OF GUYANA Customs Cap. 82:01 (e) Coachwork.

3 — Subject to the provisions of Note 1 above, heading No. 8608.00 applies, inter alia,

3. Subject to the provisions of Note 1 above, heading No. 8608.00 applies, inter alia, to: (a) Assembled track, turntables, platform buffers, loading gauges; (b) Semaphores, mechanical signal discs, level crossing control gear, signal and point control, and other mechanical (including electro-mechanical) signalling, safety or traffic control equipment, whether or not fitted for electric lighting, for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields. LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS UNIT (S) SITC NO RATE OF DUTY REV 3 86.01 Rail locomotives powered from an external source of electricity or by electric accumulators. 8601.10 Powered from an external source of electricity 5% kg and No 791.11 8601.20 Powered by electric accumulators 5% kg and No 791.15 86.02 Other rail locomotives; locomotive tenders. 8602.10 Diesel-electric locomotives 5% kg and No 791.21 8602.90 Other 5% kg and No 791.29 86.03 Self-propelled railway or tramway coaches, van and trucks, other than those of heading No. 8604.00. 8603.10 Powered from an external source of electricity 5% kg and No 791.61 8603.90 Other 5% kg and No 791.69 8604.00 Railway or tramway maintenance or service vehicles, whether or not self- propelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles). 5% kg and No 791.81 8605.00 Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading No. 8604.00) 5% kg and No 791.7 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS UNIT (S) SITC NO RATE OF DUTY REV 3 86.06 Railway or tramway goods vans and wagons, not self-propelled. 8606.10 Tank wagons and the like 5% kg and No 791.821 8606.20 Insulated or refrigerated vans and wagons, other than those of sub- heading No. 8606.10 5% kg and No 791.822 8606.30 Self-discharging vans and wagons, other than those of subheading No. 8606.10 or 8606.20 5% kg and No 791.823 8606.90 Other: 8606.91 Covered and closed 5% kg and No 791.824 8606.92 Open, with non-removable sides of a height exceeding 60 cm 5% kg and No 791.825 8606.99 Other 5% kg and No 791.829 86.07 Parts of railway or tramway locomotives or rolling-stock. 8607.10 Bogies, bissel-boogies, axles and wheels, and parts thereof: 8607.11 Driving boogies and bissel-boogies 5% kg 791.991 8607.12 Other boogies and bissel-boogies 5% kg 791.992 8607.19 Other, including parts 5% kg 791.993 8607.20 Brakes and parts thereof: 8607.21 Air brakes and parts thereof 5% kg 791.994 8607.29 Other 5% kg 791.995 8607.30 Hooks and other coupling devices, buffers, and parts thereof 5% kg 791.996 8607.90 Other: 8607.91 Of locomotives 5% kg 791.997 8607.99 Other 5% kg 791.999 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS UNIT (S) SITC NO RATE OF DUTY REV 3 8608.00 Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signally, safety or traffic control equipment for railways, parking facilities, port installations or airfields; parts of the foregoing. 5% kg 791.91 8609.00 Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport. 5% kg and No 786.3 LAWS OF GUYANA Customs Cap. 82:01 CHAPTER 87 VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING-STOCK, AND PARTS AND ACCESSORIES THEREOF Notes

1 — This Chapter does not cover railway or tramway rolling-stock designed solely for

1. This Chapter does not cover railway or tramway rolling-stock designed solely for running on rails.

2 — For the purpose of this Chapter, “tractors” means vehicles constructed essentially

2. For the purpose of this Chapter, “tractors” means vehicles constructed essentially for hauling or pushing another vehicle, appliance or load, whether or not they contain subsidiary provision for the transport, in connection with the main use of the tractor, of tools, seeds, fertilisers or other goods. Machines and working tools designed for fitting to tractors of heading No. 87.01 as interchangeable equipment remain classified in their respective headings even if presented with the tractor, and whether or not mounted on it.

3 — Motor chassis fitted with cabs fall in headings Nos. 87.02 to 87.04, and not in

3. Motor chassis fitted with cabs fall in headings Nos. 87.02 to 87.04, and not in heading No. 87.06.

4 — Heading No. 87.12 includes all children’s bicycles. Other children’s cycles fall in

4. Heading No. 87.12 includes all children’s bicycles. Other children’s cycles fall in heading No. 9501.00. LAWS OF GUYANA Customs Cap. 82:01 HEADING NO DESCRIPTION OF GOODS UNIT (S) SITC RATE OF DUTY REV 3 87.01 Tractors (other than tractors of heading No. 87.09). 8701.10 Pedestrian controlled tractors: 8701.101 For use in agriculture Free kg and No 722.411 8701.109 Other 5% kg and No 722.419 8701.20 Road tractors for semi-trailers 5% kg and No 783.2 8701.30 Track-laying tractors: 8701.301 For use in agriculture Free kg and No 722.31 8701.309 Other 5% kg and No 722.39 8701.90 Other: 8701.901 For use in agriculture Free kg and No 722.491 8701.909 Other 5% kg and No 722.499 87.02 Motor vehicles for the transport of ten or more persons, including the driver. 8702.10 With compression – ignition internal combustion piston engine (diesel or semi-diesel): 8702.101 Coaches, buses and mini-buses, of a seating capacity not exceeding 21 persons (including the driver), completely knocked down for assembly in plants approved for the purpose by the Competent Authority 5% kg and No 783.111 8702.102 Other coaches, buses and mini-buses of a seating capacity not exceeding 21 persons (including the driver) 10% kg and No 783.112 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS UNIT (S) SITC NO RATE OF DUTY REV 3 8702.103 Coaches, buses and mini-buses, of a seating capacity exceeding 21 persons but not exceeding 29 persons (including the driver), completely knocked down for the purpose by the Competent Authority 5% kg and No 783.113 872.104 Other coaches, buses and mini-buses, of a seating capacity exceeding 21 persons but not exceeding 29 persons (including the driver) 10% kg and No 783.114 8702.105 Coaches, buses and mini-buses, of a seating capacity exceeding 29 persons (including the driver), completely knocked down for assembly in plants approved for the purpose by the Competent Authority 5% kg and No 783.115 8702.106 Other coaches, buses and mini-buses, of a seating capacity exceeding 29 persons (including the driver) 10% kg and No 783.116 8702.109 Other 10% kg and No 783.119 8702.90 Other: 8702.901 Coaches, buses and mini-buses, of a seating capacity not exceeding 21 persons (including the driver), completely knocked down for assembly in plants approved for the purpose by the Competent Authority 5% kg and No 783.191 8702.902 Other coaches, buses and mini-buses, Of a seating capacity not exceeding 21 persons (including the driver) 10% kg and No 783.192 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS UNIT (S) SITC NO RATE OF DUTY REV 3 8702.903 Coaches, buses and mini-buses, of a seating capacity exceeding 21 persons but not exceeding 29 persons (including the driver), completely approved for the purpose by the Competent Authority 5% kg and No 783.193 8702.904 Other coaches, buses and mini-buses, of a seating capacity exceeding 21 persons but not exceeding 29 persons (including the driver) 10% kg and No 783.194 8702.905 Coaches, buses and mini-buses, of a seating capacity exceeding 29 persons (including the driver), completely knocked down for assembly in plants approved for the purpose by the Competent Authority 5% kg and No 783.195 8702.906 Other coaches, buses and mini-buses of a seating capacity exceeding 29 persons (including the driver) 10% kg and No 783.196 8702.909 Other 10% kg and No 783.199 87.03 Motor cars and other motor vehicles principally designed for the transport of persons (other than those of head- ing No. 87.02), including station wagons and racing cars. 8703.10 Vehicles specially designed for travelling on snow; golf cars and similar vehicles 20% kg and No 781.1 8703.20 Other vehicles, with spark-ignition internal combustion reciprocating piston engine: LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS UNIT (S) SITC NO RATE OF DUTY REV 3 8702.21 Of a cylinder capacity not exceeding 1,000 cc: Completely knocked down for the purpose by the Competent Authority Authority 5% kg and No 781.211 8702.219 Other 45% kg and No 781.219 8702.22 Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc: 8703.221 Completely knocked down for assembly in plants approved for the purpose by the Competent Authority 5% kg and No 781.221 8703.229 Other 45% kg and No 781.229 8703.23 Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc: 8703.231 Completely knock down for assembly in plants approved for the purpose by the Competent Authority 5% kg and No 781.231 8703.232 Of a cylinder capacity exceeding 1500 cc but not exceeding 1800 cc 45% kg and No 781.232 8703.233 Of a cylinder capacity exceeding 1800 cc but exceeding 2000 cc 45% kg and No 781.233 8703.234 Of a cylinder capacity exceeding 2000 cc but not exceeding 3000 cc 45% kg and No 781.234 8703.24 Of a cylinder capacity exceeding 3,000 cc: 8703.241 Completely knocked down for assembly in plants approved for the purpose by the competent Authority 5% kg and No 781.241 8703.249 Other 45% kg and No 781.249 8703.30 Other vehicles, with compression- ignition internal combustion piston engine (diesel or semi-diesel): LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS UNIT (S) SITC NO RATE OF DUTY REV 3 8702.31 Of a cylinder capacity not exceeding 1,500 cc: 8703.311 Completely knocked down for the Purpose by the Competent Authority Authority 5% kg and No 781.251 8702.319 Other 45% kg and No 781.259 8702.32 Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc: 8703.321 Of a cylinder capacity exceeding 1500 cc but not exceeding 2000 cc, completely knocked down for assembly in plants approved for the purpose by the Competent Authority 5% kg and No 781.261 8703.322 Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,000 cc, other 45% kg and No 781.262 8703.323 Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc, completely knocked down for assembly in plants approved for purpose by the Competent Authority 5% kg and No 781.263 8703.324 Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc, other 45% kg and No 781.264 8703.33 Of a cylinder capacity exceeding 2500 cc: 8703.331 Completely knocked down for assembly in plants approved for the purpose by the Competent Authority 5% kg and No 781.271 8703.339 Other 45% kg and No 781.279 8703.90 Other 45% kg and No 781.29 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS UNIT (S) SITC NO RATE OF DUTY REV 3 87.04 Motor vehicles for the transport of goods. 8704.10 Dumpers designed for off-highway use 10% kg and No 782.11 8704.20 Other, with compression-ignition (diesel or semi-diesel): 8704.21 g.v.w. not exceeding 5 tonnes: 8704.211 Completely knock down for assembly in plants approved for the purpose by the Competent Authority 5% kg and No 782.191 8704.219 Other 10% kg and No 782.192 8704.22 g.v.w. exceeding 5 tonnes: 8704.221 Completely knock down for assembly in plants approved for the purpose by the Competent Authority 5% kg and No 782.193 8704.229 Other 10% kg and No 782.194 8704.23 g.v.w. exceeding 20 tonnes: 8704.231 Completely knock down for assembly in plants approved for the purpose by the Competent Authority 5% kg and No 782.195 8704.239 Other 10% kg and No 782.196 8704.30 Other, with spark-ignition internal combustion piston engines: 8704.31 g.v.w. not exceeding 5 tonnes: 8704.311 Completely knock down for assembly in plants approved for the purpose by the Competent Authority 5% kg and No 782.197 8704.319 Other 10% kg and No 782.198 8704.32 g.v.w. not exceeding 5 tonnes: LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS UNIT (S) SITC NO RATE OF REV 3 DUTY 8704.321 Completely knocked down for assembly in plants approved for the purpose by the competent Authority 5% kg and No 782.1991 8704.329 Other 10% kg and No 782.1992 8704.90 Other 10% kg and No 782.1999 87.05 Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological units). 8705.10 Crane lorries 5% kg and No 782.21 8705.20 Mobile drilling derricks 5% kg and No 782.23 8705.30 Fire fighting vehicles Free kg and No 782.25 8705.40 Concrete-mixer lorries 5% kg and No 782.27 8705.90 Other 5% kg and No 782.29 87.06 Chassis fitted with engines, for the motor vehicles of headings Nos. 87.01 to 87.05. 8706.001 For the assembly of coaches and 8706.002 buses 5% kg and No 784.11 For the motor vehicles of heading No. 87.01, 87.04 or 87.05 5% kg and No 784.12 8706.009 Other 20% kg and No 784.19 87.07 Bodies (including cabs), for the motor vehicles of headings Nos. 87.01 to 87.05. LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS UNIT (S) SITC NO RATE OF DUTY REV 3 8707.10 For the vehicles of heading No. 87.03 5% kg 784.21 8707.90 Other: 8707.901 Bus bodies 5% kg 784.251 8707.909 Other 5% kg 784.259 87.08 Parts and accessories of the motor vehicles of headings Nos. 87.01 to 87.05. 8708.10 Bumpers and parts thereof 30% kg 784.31 8708.20 Other parts and accessories of bodies (Including cabs): 8708.21 Safety seat belts 30% kg 784.321 8708.29 Other 30% kg 784.329 8708.30 Brakes and servo brakes and parts thereof: 8708.31 Mounted brake linings: 8708.311 For tractors 5% kg 784.331 8708.319 Other 30% kg 784.332 8708.39 Other: 8708.391 For tractors 5% kg 784.333 8708.399 Other 30% kg 784.339 8708.40 Gear boxes: 8708.401 For tractors 5% kg 784.341 8708.409 Other 30% kg 784.349 8708.50 Drive-axles with differential, whether or not provided with other transmission components: 8708.501 For tractors 5% kg 784.351 8708.509 Other 30% kg 784.359 8708.60 Non-driving axles and parts thereof: 8708.601 For tractors 5% kg 784.361 8708.609 Other 30% kg 784.369 Road wheels and parts and accessories thereof: LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS UNIT (S) SITC NO RATE OF REV 3 DUTY 8708.701 For tractors 5% kg 784.391 8708.709 Other 30% kg 784.392 8708.80 Suspension shock-absorbers: 8708.801 For tractors 5% kg 784.393 8708.809 Other 30% kg 784.394 8708.90 Other parts and accessories: 8708.91 Radiators: 8708.911 For tractors 5% kg 784.395 8708.919 Other 30% kg 784.396 8708.92 Silencers and exhaust pipes: 8708.921 For tractors 5% kg 784.397 8708.929 Other 30% kg 784.398 8708.93 Clutches and parts thereof: 8708.931 For tractors 5% kg 784.3991 8708.939 Other 30% kg 784.3992 8708.94 Steering wheels, steering columns and 8708.941 steering boxes: 5% kg 784.3993 8708.949 For tractors 30% kg 784.3994 8708.99 Other 8708.991 Other: 5% kg 784.3995 8708.999 For tractors 30% kg 784.3999 Other 87.09 Works trucks, self-propelled, not fitted with lifting or handling equip- ment, of the type used in factories, warehouses, dock areas or airports for tractors of the type used on railway station platforms; parts of the foregoing vehicles. 8709.10 Vehicles: 8709.11 Electrical 5% kg 74.14 8709.19 Other 5% kg 74.15 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS UNIT (S) SITC NO RATE OF DUTY REV 3 8709.90 Parts 5% kg 744.19 8710.00 Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles. 5% kg 891.11 87.11 Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without sides-cars; side-cars 8711.10 With reciprocating internal combus- ton piston engine of a cylinder capacity not exceeding 50 cc: 8711.101 For the transport of goods 5% kg and No 785.111 8711.109 Other 20% kg and No 785.119 8711.20 With reciprocating internal combus- ton piston engine of a cylinder capacity not exceeding 50 cc but not exceeding 250cc: 8711.201 For the transport of goods 5% kg and No 785.131 8711.209 Other 20% kg and No 785.139 8711.30 With reciprocating internal combus- ton piston engine of a cylinder capacity exceeding 250 cc but not exceeding 500 cc: 8711.301 For the transport of goods 5% kg and No 785.151 8711.309 Other 20% kg and No 785.159 8711.40 With reciprocating internal combus- ton piston engine of a cylinder capacity exceeding 500 cc but not exceeding 800 cc: 8711.401 For the transport of goods 5% kg and No 785.161 8711.409 Other 20% kg and No 785.169 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS UNIT (S) SITC NO RATE OF DUTY REV 3 8711.50 With reciprocating internal combus- tion piston engine of a cylinder capacity exceeding 800 cc: 8711.501 For the transport of goods 5% kg and No 785.171 8711.509 Other 20% kg and No 785.179 8711.90 Other: 8711.901 For the transport of goods 5% kg and No 785.191 8711.909 Other 20% kg and No 785.199 87.12 Bicycles and other cycles (including delivery tricycles), not motorised. 8712.001 For the transport of goods 5% kg and No 785.21 8712.009 Other 20% kg and No 785.29 87.13 Invalid carriages, whether or not motorised or otherwise mechanically propelled. 8713.10 Not mechanically propelled Free kg and No 785.311 8713.90 Other Free kg and No 785.319 87.14 Parts and accessories of vehicles of headings Nos. 87.11 to 87.13. 8714.10 Of motorcycles (including mopeds): 8714.11 Saddles 5% kg and No 785.351 8714.19 Other 5% kg and No 785.359 8714.20 Of invalid carriages Free kg and No 785.36 8714.90 Other: 8714.91 Frames and forks, and parts thereof 5% kg and No 785.371 8714.92 Wheel rims and spokes 5% kg and No 785.372 8714.93 Hubs, other than coaster braking hubs and hub brakes, and free-wheel sprocket wheels 5% kg and No 785.373 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS UNIT (S) SITC NO RATE OF DUTY REV 3 8714.94 Brakes, including coaster braking hubs and hub brakes, and parts thereof 5% kg 785.374 8714.95 Saddles 5% kg 785.375 8714.96 Padals and crank-gear, and parts thereof 5% kg 785.379 8714.99 Other 8715.00 Baby carriages and parts thereof. 5% kg 894.1 87.16 Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof. 8716.10 Trailers and semi-trailers of the caravan type, for housing or camping 20% kg and No 786.1 8716.20 Self-loading or self-unloading trailers and semi-trailers for agri- cultural purposes 5% kg and No 786.21 8716.30 Other trailers and semi-trailers for the transport of goods: 8716.31 Tanker trailers and tanker semi- trailers 5% kg and No 786.22 8716.39 Other 5% kg and No 786.29 8716.40 Other trailers and semi-trailers 5% kg and No 786.83 8716.80 Other vehicles: 8716.801 Wheelbarraws 10% kg and No 786.851 8716.809 Other 5% kg and No 786.859 8716.90 Parts: 8716.901 Of wheelbarrows 10% kg 786.891 8716.909 Other 5% kg 786.899 LAWS OF GUYANA Customs Cap. 82:01 CHAPTER 88 AIRCRAFT, SPACECRAFT, AND PARTS THEREOF Subheading Note

1 — For the purpose of subheadings Nos. 8802.11 to 8802.40, the expression

1. For the purpose of subheadings Nos. 8802.11 to 8802.40, the expression “unladen weight” means the weight of the machine in normal flying order, excluding the weight of the crew and of fuel and equipment other than permanently fitted items of equipment. LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS UNIT (S) SITC NO RATE OF DUTY REV 3 88.01 Balloons and dirigibles; gliders, hang Gliders and other non-powered aircraft. 8801.10 Gliders and hang gliders 20% kg and No 792.81 8801.90 Other 20% kg and No 792.82 88.02 Other aircraft (for example, heli- copters, aeroplanes); spacecraft (including satellites) and suborbital and spacecraft launch vehicles. 8802.10 Helicopters: 8802.11 Of an unladen weight not exceeding 2,000 kg 5% kg and No 792.11 8802.12 Of an unladen weight exceeding 2,000 kg 5% kg and No 792.15 8802.20 Aeroplanes and other aircraft, of an unladen weight not exceeding 2,000 kg 5% kg and No 792.2 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS UNIT (S) SITC NO RATE OF DUTY REV 3 8802.30 Aeroplanes and other aircraft, of an unladen weight exceeding 2,000 kg but not exceeding 15,000 kg 5% kg and No 792.3 8802.40 Aeroplanes and other aircraft, of an unladen weight exceeding 15,000 kg 5% kg and No 792.4 8802.60 Spacecraft (including satellites) and suborbital and spacecraft launch vehicles 5% kg and No 792.5 88.03 Parts of goods of heading No. 88.01 or 88.02. 8803.10 Propellers and rotors and parts thereof 5% kg 792.91 8803.20 Under-carriages and parts thereof 5% kg 792.93 Other parts of aeroplanes or heli- copters 5% kg 792.95 8803.90 Other 5% kg 792.97 8804.00 Parachutes (including dirigible parachutes and paragliders) and 5% kg 899.96 rotochutes; parts thereof and accessories thereto. 88.05 Aircraft launching gear; deck- arrestor or similar gear; ground flying trainers; parts of the foregoing articles. 8805.10 Artcraft launching gear and parts thereof; deck-arrestor or similar gear 5% kg 792.831 and parts thereof 8805.20 Ground flying trainers and parts thereof 5% kg 792.832 LAWS OF GUYANA Customs Cap. 82:01 CHAPTER 89 SHIPS, BOATS AND FLOATING STRUCTURES Note

1 — A hull, an unfinished or incomplete vessel,

1. A hull, an unfinished or incomplete vessel, assembled, unassembled or disassemble, or a complete vessel unassembled or disassembled, is to be classified in heading No. 89.06 if it does not have the essential character of a vessel of a particular kind. LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS UNIT (S) SITC NO RATE OF DUTY REV 3 89.01 Cruise ships, excursion boats, ferry- boats, cargo ships, barges and similar vessels for the transport of persons or goods. 8901.10 Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry- boats of all kinds: 8901.101 Vessels exceeding 708 cubic metres 5% kg and No 793.281 8901.109 Other 5% kg and No 793.289 8901.20 Tankers: 8901.201 Vessels exceeding 708 cubic metres 5% kg and No 793.221 8901.209 Other 5% kg and No 793.229 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS UNIT (S) SITC NO RATE OF DUTY REV 3 8901.30 Refrigerated vessels, other than those of subheading No. 8901.20: 8901.301 Vessels exceeding 708 cubic metres 5% kg and No 793.261 8901.309 Other 5% kg and No 793.269 8901.90 Other vessels for the transport of goods and other vessels for the transport of both persons and goods: 8901.901 Vessels exceeding 708 cubic metres 5% kg and No 793.271 8901.909 Other 5% kg and No 793.279 89.02 Fishing vessels; factory ships and other vessels for processing or preserving fishery products. 8902.001 Vessels exceeding 708 cubic metres Free kg and No 793.241 8902.002 Trawlers Free kg and No 793.242 8902.003 Other fishing vessels Free kg and No 793.243 8902.009 Other Free kg and No 793.249 89.03 Yachts and other vessels for pleasure or sports; rowing boats and canoes. 8903.10 Inflatable 20% kg and No 793.11 8903.90 Other: 8903.91 Sailboat, with or without auxiliary motor 20% kg and No 793.12 8903.92 Motorboats, other than outboard motorboats 20% kg and No 793.191 8903.99 Other 20% kg and No 793.199 8904.00 Tugs and pushers craft. 5% kg and No 793.7 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) SITC NO REV 3 89.05 Light-vessels, fire -floats, dredgers, floating cranes, and other vessels the navigability of which is subsidiary to their main function or submersible drilling or production platforms. 8905.10 Dredgers Free Kg and No 793.51 8905.20 Floating or submersible drilling or production platforms Free Kg and No 793.55 8905.90 Other: 8905.901 House boats 5% Kg and No 793.591 8905.909 Other Free Kg and No 793.599 89.06 Other vessels, including warships and lifeboats other than rowing boats. 8906.001 Vessels exceeding 708 cubic metres 5% Kg and No 793.291 8906.009 Other 5% Kg and No 793.299 89.07 Other floating, structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons). 8907.10 Inflatable rafts 5% Kg and No 793.91 8907.90 Other: 8907.901 Buoys and beacons Free Kg and No 793.991 8907.909 Other 5% Kg and No 793.999 8908.00 Vessels and other floating structures for breaking up. Free Kg and No 793.3 LAWS OF GUYANA Customs Cap. 82:01 SECTION XVIII OPTICAL, PHOTOGRAPHIC, CIMEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS AND APPARATUS; PARTS AND ACCESSORIES THEREOF CHAPTER 90 OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; PARTS AND ACCESSORIES THEREOF Notes

1 — This chapter does not cover

1. This chapter does not cover (a) Articles of a kind used in machines, appliances or for other technical uses, of vulcanized rubber other than hard rubber (heading No. 40.16), of leather or of composition leather (heading No. 4204.00) or of textile material (heading No. 59.11): (b) Supporting belts or other supports articles of textile material, whose intended effect on the organ to be supported or held derives solely from their elasticity (for example, maternity belts, thoracic support bandages, abdominal support bandages, supports for joints or muscles) (Section XI); (c) Refractory goods of heading No. 69.03; ceramic wares for laboratory, chemical or other technical uses, of heading No. 69.09 (d) Glass mirrors, not optically worked, of heading No. 70.09, or mirrors of base metal or of precious metal, not being optical elements (heading No. 83.06 or Chapter 71); (e) Goods of heading No. 70.07, 7008.00, 70.11, 70.14, 70.15 or 70.17; (f) Parts of general use, as defined in Note 2 to section XV, of base metal (Section XV) or similar goods of plastics (Chapter 39); (g) Pumps incorporating measuring devices, of heading No. 84.13; weight- operated counting or checking machinery, or separately presented weights for balances (heading No. 84.23); lifting or handling machinery (headings LAWS OF GUYANA Customs Cap. 82:01 of heading No. 84.66, including fittings with optical devices for reading the scale (for example, “optical” dividing heads) but not those which are in themselves essentially optical instruments (for example, alignment telescopes); calculating machines (heading No 84.70); valves or other appliances of heading No. 84.81; (h) Searchlights or spotlights of a kind used for cycles or motor vehicles (heading No. 85.12); portable electric lamps of heading No. 85.13; cinematographic sound recording, reproducing or re-recording apparatus (heading No 85.19 or 85.20); sound-heads (heading No 85.22); still image video cameras and other video cameras and other video camera records (heading No. 85.22); radar apparatus, radio navigational aid apparatus or radio remote control apparatus (heading No 85.26); sealed beam lamps units of heading No 85.39; optical fibre cables of heading No 85.44; (i) Searchlights or spotlights of heading No 94.05; (j) Articles of Chapter 95 (k) Capacity measures, which are to be classified according to their constituent material; or (l) Spools, reels or similar supports, (which are to be classified according to their constituent material, for example, in heading No. 39.23 or Section XV).

2 — Subject to Note 1 above, parts and accessories for machines, apparatus, instruments

2. Subject to Note 1 above, parts and accessories for machines, apparatus, instruments or articles of this Chapter are to be classified according to the following rules: (a) Parts and accessories which are goods included in any of the headings of this Chapter or of Chapter 84.85. or 91 (other than heading No 84.85, 85.48 or 9033.00) are in all cases to be classified in their respective headings; (b) Other parts and accessories if suitable for use solely or principally with a particular kind of machine, instrument or apparatus, or with a number of machines, instrument or apparatus of the same heading (including a machine, instrument or apparatus of heading No. 90.10, 90.13 or 90.31) are to be classified with the machines, instruments or apparatus of that kind; LAWS OF GUYANA Customs Cap. 82:01 (c) All other parts and accessories are to be classified in heading No. 9033.000

3 — The provisions of Note 4 to Section XVI apply also to this Chapter

3. The provisions of Note 4 to Section XVI apply also to this Chapter.

4 — Heading No. 90.05 does not apply to telescopic sights for fitting to arms,

4. Heading No. 90.05 does not apply to telescopic sights for fitting to arms, periscopic telescopes for fittings to submarines or tanks, or to telescopes for machines for machines, appliances, instruments or apparatus of this Chapter or Section XVI; such telescopic sights and telescopes are to be classified in heading No. 90.13.

5 — Measuring or checking optical instruments, appliances or machines which, but for

5. Measuring or checking optical instruments, appliances or machines which, but for this Note, could be classified in heading No. 90.13 and in heading No. 90.31 are to be classified in heading No. 90.31

6 — Heading No. 90.32 applies only to

6. Heading No. 90.32 applies only to : (a) Instruments and apparatus for automatically controlling the flow, level, pressure or other variables of liquids or gases, or for automatically controlling temperature, whether or not their operation depends on an electrical phenomenon which varies according to the factor to be automatically; and (b) Automatic regulations of electrical quantities, and instruments or apparatus for automatically controlling non-electrical quantities the operation of which depends on an electrical phenomenon varying according to the factor to be controlled. LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) SITC NO REV 3 90.01 Optical fibres and optical fibre bundles; optical fibre cables other than those of heading No . 85.44; sheets and plates of polarizing material; lenses (including contact lenses), prisms, mirrors and other such material, unmounted, other than such elements of glass not optically worked. 9001.10 Optical fibres, optical fibre bundles and cables 5% Kg 884.191 9001.20 Sheets and plates of polarising material 5% Kg 884.192 9001.30 Contact lenses Free Kg 884.11 9001.40 Spectacle lenses of glass Free Kg 884.15 9001.50 Spectacle lenses of other Free Kg 884.17 materials 9001.90 Other: 20% Kg 884.193 9001.901 Colour filters for cameras 5% Kg 884.199 9001.909 Other 90.02 Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked. 9002.10 Objective lenses: 9002.11 For camera, projectors or photographic enlargers or reducers 20% Kg 884.31 9002.19 Other 5% Kg 884.32 9002.20 Filters: 9002.201 For photographic or cinematographic apparatus including projectors 5% Kg 884.331 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) SITC NO REV 3 9002.209 Other 5% Kg 884.339 9002.90 Other: 9002.901 For photographic or cinematographic apparatus including projectors 5% Kg 884.391 9002.909 Other 5% Kg 884.399 90.03 Frames and mountings for spectacles, goggles or the like, and parts thereof. 9003.10 Frames and mountings: 5% Kg 884.211 9003.11 Of plastics 5% Kg 884.219 9003.19 Of other materials 5% Kg 884.22 9003.90 Parts 90.04 Spectacles, goggles and the like, corrective, protective or other. 9004.10 Sunglasses 9004.90 Other 20% Kg and No 884.231 20% Kg and No 884.239 90.05 Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomica; instruments and mountings therefor, but not including instruments for radio- astronomy. 9005.10 Binoculars 5% Kg and No 871.11 9005.80 Other instruments: 9005.801 Refracting telescopes 5% Kg and No 871.151 9005.809 (monoculars) 5% Kg and No 871.159 9005.90 Other Parts and accessories (including 9005.901 mountings): For refracting telescopes (binoculars and monoculars 5% Kg and No 871.191 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) SITC NO REV 3 9005.909 Other 5% Kg 871.199 90.06 Photographic (other than cinematographic flashlight apparatus and flashbulbs other than discharge lamps of heading No. 85.39 9006.10 Cameras of a kind used for preparing printing plates or cylinders 20% Kg and No 881.111 9006.20 Cameras of a kind used for recording documents on microfilm, microfiche or other microforms 20% Kg and No 881.112 9006.30 Cameras specially designed for under water use, for aerial survey or for internal organs; comparison cameras for forensic or criminological purposes 20% Kg and No 881.113 9006.40 Instant print cameras 52% Kg and No 881.114 9006.50 Other cameras: 9006.51 With a through-the-lens viewfinder (single lens reflex (SLR) ), for roll film of a width not exceeding 35 mm 25% Kg and No 881.115 9006.52 Other for roll film of a width less than 35mm 25% Kg and No 881.116 9006.53 Other, for roll film of width of 35mm 25% Kg and No 881.117 9006.59 Other 25% Kg and No 881.119 9006.60 Photographic flashlight apparatus and plashbulbs: 9006.61 Discharge lamp (“electronic”) flashlight apparatus 20% Kg and No 881.131 9006.62 Flash bulbs, flashcubes and the like 20% Kg and No 881.12 9006.69 Other 20% Kg and No 881.139 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) SITC NO REV 3 9006.90 Parts and accessories: 9006.91 For cameras 20% Kg and No 881.14 9006.99 Other 20% Kg and No 881.15 90.07 Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus 9007.10 Cameras: 9007.11 For film of less than 16 mm width or for double-8 mm film 20% Kg and No 881.211 9007.19 Other 20% Kg and No 881.219 9007.20 Projectors: 9007.201 For film of less than 16mm width 20% Kg and No 881.221 9007.209 Other 20% Kg and No 881.229 9007.90 Parts and accessories: 9007.91 For cameras 20% Kg and No 881.23 9007.92 For projectors 20% Kg and No 881.24 90.08 Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers. 9008.10 Slide projectors 5% Kg 881.321 9008.20 Microfilm, microfiche or other microform readers, whether or not capable of producing copies 5% Kg 881.31 9008.30 Other image projectors 5% Kg 881.329 9008.40 Photographic (other than cinematographic) enlargers and reducers 20% Kg 881.33 9008.90 Parts and accessories: 9008.901 Of photographic enlargers and reducers 20% Kg 881.341 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) SITC NO REV 3 9008.909 Other 5% Kg 881.349 90.09 Photo-copying apparatus incorporating an optical system or of the contact type and thermo-copying apparatus. 9009.10 Electrostatic photo-copying apparatus: 9009.11 Operating by reproducing the original image directly onto the copy (direct process) 5% Kg and No 751.31 9009.12 Operating by reproducing the original the original image via an intermediate onto the copy (indirect process) 5% Kg and No 751.32 9009.20 Other photo-copying apparatus: 9009.21 Incorporating an optical system 5% Kg and No 751.33 9009.22 Of the contact type 5% Kg and No 751.34 9009.30 Thermo-copying apparatus 5% Kg and No 751.35 9009.90 Parts and accessories 5% Kg 751.1 90.10 Apparatus and equipment for photographic (including cinematographic) laboratories (including apparatus for the projection of drawing of circuit patterns on sensitized semi- conductor materials) not specified or included elsewhere in this Chapter; negatoscopes; projection screens. 9010.10 Apparatus and equipment for automatically developing photographic (including cinematographic) film or paper in rolls or for automatically exposing developed film to rolls of photographic paper 20% Kg 881.39 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) SITC NO REV 3 9010.40 Apparatus for the projection or drawing of circuit patterns on sensitised semiconductor materials: 9010.41 Direct write-on-wafer apparatus Kg 881.352 20% 9010.42 Step and repeat aligners Kg 881.353 20% 9010.49 Other Kg 881.854 20% 9010.50 Other apparatus and equipment for photographic (including cinematographic ) laboratories; negatoscopes 20% Kg 881.355 9010.60 Projection screens 20% Kg 881.356 9010.90 Parts and accessories 20% Kg 881.36 90.11 Compound optical microscopes, including those for photomicrography, cinephotomicrography or microprojection. 9011.10 Stereoscopic microscopes 5% Kg 871.41 9011.20 Other microscopes for micrography, cinephotomicrography or microprojection. 5% Kg 871.43 9011.80 Other microscopes 5% Kg 871.45 9011.90 Parts and accessories 5% Kg 871.49 90.12 Microscopes other than optical microscopes; diffraction apparatus. 9012.10 Microscopes other than optical microscopes and diffraction apparatus 5% Kg 871.31 49012.90 Parts and accessories 5% Kg 871.39 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) SITC NO REV 3 90.13 Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter. 9013.10 Telescopic sights for fitting to arms; periscopes; telescopes designed to form parts of machines, appliances, instruments or apparatus of this Chapter or Section XVI. 5% Kg 871.91 9013.20 Lasers, other than laser diodes 5% Kg 871.92 9013.80 Other devices, appliances and instruments 5% Kg 871.93 9013.90 Parts and accessories 5% Kg 871.99 90.14 Direction finding compasses; other navigational instruments and appliances. 9014.10 Direction finding compasses 5% Kg 874.111 9014.20 Instruments and appliances for aeronautical or space navigation (other than compasses) 5% Kg 874.112 9014.80 Other instruments and appliances 5% Kg 874.119 9014.90 Parts and accessories 5% Kg 874.12 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) SITC NO REV 3 90.15 Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses Rangefinders. 9015.10 Rangefinders 9015.20 Theodolites and tacheometers 5% Kg 874.131 9015.30 Levels 5% Kg 874.132 9015.40 Photogrammatical surveying 5% Kg 874.133 instruments and appliances 9015.80 Other instruments and appliances 5% Kg 874.134 9015.90 Parts and accessories 5% Kg 874.139 5% Kg 874.14 9016.00 Balances of a sensitivity of 5 cg or better, with or without weights 5% Kg 874.51 90.17 Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring lengths, for use in the hand (for example, measuring rods and tapes, micrometres, caliper) not specified or included elsewhere in this Chapter. 9017.10 Drafting tables and machines, whether or not automatic 5% Kg 874.221 9017.20 Other drawing, marking-out or mathematical calculating instruments 5% Kg 874.229 9017.30 Micrometres, calipers and gauges 5% Kg 874.231 9017.80 Other instruments 5% Kg 874.239 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) SITC NO REV 3 90.19 Mechano-theraphy appliances; massage apparatus; psylogical aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus. 9019.10 Mechano –therapy appliances; massage apparatus; psychological aptitude testing apparatus 10% Kg 872.31 9019.20 Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus 10% Kg 872.33 9020.00 Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters. 10% Kg 872.35 90.12 Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability. 9021.10 Artificial joints and other orthopedics or fracture appliances: 9012.11 Artificial joints Free Kg 899.631 9021.19 Other Free Kg 899.639 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) SITC NO REV 3 9021.20 Artificial teeth and dental fittings: 9021.21 Artificial teeth 10% Kg 899.651 9021.29 Other 10% Kg 899.659 9021.30 Other artificial parts of the body Free Kg 899.66 9021.40 Hearing aids, excluding parts and accessories Free Kg 899.61 9021.50 Pacemakers for stimulating heart muscles, excluding parts and accessories Free Kg 899.67 9021.90 Other Free Kg 899.69 90.22 Apparatus based on the use of x-rays or of alpha, beta or gramma radiations, whether or not for medical uses, including radiotherapy or radiotheraphy apparatus, X-ray tubes and other x-ray generators, high tension generators, control panels and desks, screens, examination or treatment tables, chairs and the like. 9022.10 Apparatus based on the use of X- rays, whether or not medical, surgical, dental or veterinary uses, including radiotherapy or radiotherapy apparatus: 9022.12 Computed tomography apparatus 10% Kg 774.211 9022.13 Other, for dental uses 10% Kg 774.212 9022.14 Other, for medical, surgical or veterinary uses 10% Kg 774.213 9022.19 For other uses 10% Kg 774.219 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) SITC NO REV 3 9022.20 Apparatus based on the use of alpha, beta or gramma radiations, whether or not medical, surgical, dental or veterinary uses, including radio therapy apparatus: 9022.21 For medical, surgical, dental or veterinary uses 10% Kg 774.221 9022.29 For other uses 10% Kg 774.229 9022.30 X-ray tubes 10% Kg 774.23 9022.90 Other, including parts and accessories 10% Kg 774.29 9023.00 Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses. 10% Kg 874.52 90.24 Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics). 9024.10 Machines and appliances for testing metals 5% Kg 874.531 9024.80 Other machines and appliances 5% Kg 874.539 9024.90 Parts and accessories 5% Kg 874.54 90.25 Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hydrometers and psychrometers, recording or not, and any combination of these instruments. LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) SITC NO REV 3 9025.10 Thermometers and pyrometers, not combined with other 9025.11 instruments: 9025.19 Liquid-filled, for direct reading 5% Kg 874.551 9025.80 Other 5% Kg 874.552 9025.801 Other instruments: Barometres, not combined with 9025.809 other instruments 5% Kg 874.553 9025.90 Other 5% Kg 874.559 90.26 Parts and accessories 5% Kg 874.56 Instruments ad apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gasses (for example, flow meters, level gauges, monometers, heat metres), excluding instruments and apparatus of heading No 90.14, 90.15, 90.28 or 90.32 9026.10 For measuring or checking the flow of level of liquids 5% Kg 874.31 9026.20 For measuring or checking pressure 5% Kg 874.35 9026.80 Other instruments or apparatus 5% Kg 874.37 9026.90 Parts and accessories 5% Kg 874.39 90.27 Instruments and apparatus for physical or chemical analysis (for example, polarimetres, refractometres, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes. LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) SITC NO REV 3 9027.10 Gas or smoke analysis apparatus 9027.20 Chromkatographs and electrophoresis instruments 9027.30 Spectrometers, 5% Kg 874.41 spectrophotometers and spectrographs using optical 5% Kg 874.42 radiations (UV, visible, IR) 5% Kg 874.43 9027.40 Exposure meters 5% Kg 874.44 9027.50 Other instruments and apparatus using optical radiations (UV, visible, IR) 5% Kg 874.45 9027.80 Other instrumentsa and apparatus 5% Kg 874.46 9027.90 Microtomes; parts and accessories 5% Kg 874.49 90.28 Gas, liquid or elastricity supply or production metres, including calibrating meters trherefor. 9028.10 Gas meters 5% Kg 873.11 9028.20 Liquid meters 5% Kg 873.13 9028.30 Electricity meters 5% Kg 873.15 9028.90 Parts and accessories 5% Kg 873.19 90.29 Revolution counters, production counters, taximeters, milometers, pedometers and the like, spped indicators and tachometers, other than those of heading No. 90.14 or 90.15; stroboscopes. 9029.10 Revolution counters, production counters, taximeters, mileometres, pedometers and the like 5% Kg 873.21 9029.20 Speed indicators and tachometers; stroboscopes 5% Kg 873.25 9029.90 Parts and accessories 5% Kg 873.29 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) SITC NO REV 3 90.30 Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading No. 90.28; instruments and apparatus for measuring or detecting alpha, beta, gramma, x-ray, cosmic or other ionsing radiations. 9030.10 Instruments and apparatus for measuring or detecting ionizing radiations 5% Kg 874.71 9030.20 Cathode-ray oscilloscopes and oscillographs 5% Kg 874.73 9030.30 Other instruments and apparatus for measuring or checking voltage, current or checking voltage, current, resistance or power, without a recording device 9030.31 Multimeters 5% Kg 874.751 9030.39 Other 5% Kg 874.759 9030.40 Other instruments and apparatus, specially designed for telecommunications (for example, cross-talk meters, gain measuring Instruments distortion factor meters, psophometers 5% Kg 874.77 9030.80 Other instruments and apparatus: 9030.82 For measuring or checking semiconductor wafer or devices 5% Kg 874.781 9030.83 Other, with a recording device 5% Kg 874.782 9030.89 Other 5% Kg 874.789 9030.90 Parts and accessories 5% Kg 874.79 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) SITC NO REV 3 90.31 Measuring or checking instruments, appliances and machines, not s[pecified or included elsewhere in this Chapter; profile projectors. 9031.10 Machines for balancing mechanical parts 5% Kg 874.251 9031.20 Test benches 5% Kg 874.252 9031.30 Profile projectors 5% Kg 874.253 9031.40 Other optical instruments and appliances 9031.41 For inspecting semiconductor wafers or devices or for reticles used in manufacturing semiconductor devices 5% Kg 874.254 9031.49 Other 5% Kg 874.255 9031.80 Other instruments, appliances and machines 5% Kg 874.259 9031.90 Parts and accessories 5% Kg 874.26 90.32 Automatic regulating or controlling instruments and apparatus. 9032.10 Thermostats 5% Kg 874.61 9032.20 Monostats 5% Kg 874.63 9032.80 Other instruments and apparatus: 9032.81 Hydraulic or pneumatic 5% Kg 874.651 9032.89 Other 5% Kg 874.659 9032.90 Parts and accessories 5% Kg 874.69 9033.00 Parts and accessories (not specified) or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90. 5% Kg 874.9 LAWS OF GUYANA Customs Cap. 82:01 CHAPTER 91 CLOCKS AND WATCHES AD PARTS THEREOF Notes

1 — This Chapter does not cover

1. This Chapter does not cover: (a) Clock or watch glasses or weights (classified according to their constituent material); (b) Watch chains (heading No. 71.13 or 71.17, as the case may be); (c) Parts of general use defined in Note 2 to Section XV, of base metal (SectionXV), or similar goods of plastics (Chapter 39) or of precious metal or metal clad with precious metal (generally heading No. 71.15); clock or watch springs are, however, to be classified as clock or watch parts (heading No. 91.14); (d) Bearing balls (heading No. 73.26 or 84.82, as the case may be); (e) Articles of heading No. 84.12 constructed to work without an escapement; (f) Ball bearings (heading No. 84.82); or (g) Articles of Chapter 85, not yet assembled together or with other components into watch or clock movements or into articles suitable for use solely or principally as parts of such movements (Chapter 85).

2 — Heading No. 91.01 covers only watches with case wholly of precious metal or

2. Heading No. 91.01 covers only watches with case wholly of precious metal or metal clad with precious or semi-precious stones (natural, synthetic or reconstructed) of headings Nos. 71.01 to 71.04. watches with case of base metal inlaid with precious metal fall in heading No. 91.012.

3 — For the purposes of this Chapter, the expression “watch movements” means

3. For the purposes of this Chapter, the expression “watch movements” means devices regulated by a balance-wheel and hairspring, quartz crystal or any other system capable of determining intervals of time, with display or a system to which a mechanical display can be incorporated. Such watch movements shall not exceed 12mm in thickness and 50mm in width, length or diameter. LAWS OF GUYANA Customs Cap. 82:01

4 — Except as provided in note 1, movements and other parts suitable for use both

4. Except as provided in note 1, movements and other parts suitable for use both in clocks or watches and in other articles (for example, precision instruments) are to be classified in this Chapter. LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF UNIT(S) SITC NO DUTY REV 3 91.01 Wrists-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal. 9101.10 Wrist-watches, electrically operated, whether or not incorporating a stop-watch facility: 9101.11 With mechanical display only 50% Kg and No 885.311 9101.12 With opto-electronic display only 50% Kg and No 885.312 9101.19 Other 50% Kg and No 885.319 9101.20 Other wrist-watches , whether or not incorporating a stop watch facility: 9101.21 With automatic winding 50% Kg and No 885.321 9101.29 Other 50% Kg and No 885.329 9101.90 Other 9101.91 Electrically operated 50% Kg and No 885.391 9101.99 Other 50% Kg and No 885.339 91.02 Wrist-watches, pocket watches and other watches, including stop-watches, other than those of heading No. 91.01. 9102.10 Wrists-watches, electrically operated, whether or not incorporating a stop-watch facility: 9102.11 With mechanical display only 50% Kg and No 885.411 9102.12 With opto-electronic display only 50% Kg and No 885.412 9102.19 Other 50% Kg and No 885.419 9102.20 Other wrist-watches, whether or not incorporating a stop-watch facility: LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF UNIT(S) SITC NO DUTY REV 3 9102.91 Electrically operated 50% Kg and No 885.491 9102.99 Other 50% Kg and No 885.499 91.03 Clocks with watch movements, excluding clocks of heading No. 9104.00. 9103.10 Electrically operated 50% Kg and No 885.72 9103.90 Other 50% Kg and No 885.73 9104.00 Instrument panel clocks and clocks of similar type for vehicles, aircraft, spacecraft or vessels. 50% Kg and No 885.71 91.05 Other clocks. 9105.10 Alarm clocks 9105.11 Electrically operated 50% Kg and No 885.74 9105.19 Other 50% Kg and No 885.75 9105.20 Wall clocks: 9105.21 Electrically operated 50% Kg and No 885.76 9105.29 Other 50% Kg and No 885.77 9105.90 Other: 9105.91 Electrically operated 9105.99 Other 50% Kg and No 885.78 50% Kg and No 885.79 91.06 Time of day recording apparatus and apparatus and apparatus for measuring, recording or otherwise indicating intervals of tome, with clock or watch movement or with synchronous motor (for example, time -registers, time - recorders). 9106.10 Time-registers; time-recorders 50% Kg 885.941 9106.20 Parking meters 50% Kg 885.942 9106.90 Other 50% Kg 885.949 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF UNIT(S) SITC NO DUTY REV 3 9107.00 Time switches with clock or watch movement or with synchronous motor. 5% Kg 885.95 91.08 Watch movements, complete and assembled. 9108.10 Electrically operated: 9108.11 With mechanical display only with a device to which a mechanical display can be 50% Kg 885.511 incorporated 50% Kg 885.512 9108.12 With opto-electronic display only 50% Kg 885.519 9108.19 Other 50% Kg 885.521 9108.20 With automatic winding 9108.90 Other: 50% Kg 885.522 9108.91 Measuring 33.8 mm or less 50% Kg 885.529 9108.99 Other 91.09 Clock movements, complete and assembled. 9109.10 Electrically operated: 5% Kg 885.961 9109.11 Of alarm clocks 5% Kg 885.962 9109.19 Other 5% Kg 885.969 9109.90 Other 91.10 Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements. 9110.10 Of watches: 9110.11 Complete movements, unassembled or partly assembled (movement sets) 40% Kg 885.981 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF UNIT(S) SITC NO DUTY REV 3 9110.12 Incomplete movements, assembled 40% Kg 885.982 9110.19 Rough movements 40% Kg 885.983 9110.90 Other 5% Kg 885.989 91.11 Watch cases and parts thereof 9111.10 Cases of precious metal or of 5% Kg 885.911 metal clad with precious metal 9111.20 Cases of base metal, whether or 5% Kg 885.912 not gold or silver-plated 5% Kg 885.913 9111.80 Other cases 5% Kg 885.914 9111.90 Parts 91.12 Clock cases and cases of a similar type for other goods of this Chapter, and parts thereof. 9112.10 Cases of metal 5% Kg 885.971 9112.80 Other cases 5% Kg 885.972 9112.90 Parts 5% Kg 885.973 91.13 Watch straps, watch bands and watch bracelets, and parts thereof. 9113.10 Of precious metal or of metal clad with precious metal 50% Kg 885.921 9113.20 Of base metal, whether or not gold-or silver-plated 20% Kg 885.922 9113.90 Other 20% Kg 885.93 91.14 Other clock or watch parts. 9114.10 Springs, including hair-springs 5% Kg 885.991 9114.20 Jewels 5% Kg 885.992 9114.30 Dials 5% Kg 885.993 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF UNIT(S) SITC NO DUTY REV 3 9114.40 Plates and bridges 5% Kg 885.994 9114.90 Other: 9114.901 Clock parts 5% Kg 885.995 9114.902 Watch parts 5% Kg 885.996 LAWS OF GUYANA Customs Cap. 82:01 MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES OF SUCH ARTICLES Notes

1 — This Chapter does not cover

1. This Chapter does not cover: (a) Parts of general use, as defined in Note 2 of Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39); (b) Microphones, amplifiers, loud-speakers, head-phones, switches, stroboscopes or other accessory instruments, apparatus or equipment of Chapter 85 or 90, for use with but not incorporated in or housed in the same cabinet as instruments of this Chapter; (c) Toy instruments or apparatus (heading No. 95.03); (d) Brushes for cleaning musical instruments (heading No. 96.03); or (e) Collectors’ pieces or antiques (heading no. 9705.00 or 9706.00)

2 — Bows and sticks and similar devices used in playing the musical instruments

2. Bows and sticks and similar devices used in playing the musical instruments of heading No. 92.02 or 92.06 resented with such instruments in numbers normal thereto and clearly intended for use therewith, are to be classified in the same heading as the relative instruments. Cards, discs and rolls of heading No. 92.09 presented with an instruments are to be treated as separate articles and not as forming part of such instrument. LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 92.01 Pianos, including automatic pianos; harpsichords and other keyboard stringed instruments. 9201.10 Upright pianos 10% Kg and No 898.131 9201.20 Grand pianos 10% Kg and No 898.132 9201.90 Other 10% Kg and No 898.139 92.02 Other string musical instruments (for example, guitars, violins, harps) 9202.10 Played with a bow 10% Kg and No 898.151 9202.90 Other 10% Kg and No 898.159 9203.00 Keyboard pipe organs; harmoniums and similar keyboard instruments with free metal reeds. 10% Kg and No 898.21 92.04 Accordions and similar instruments; mouth organs. 9205.10 Accordions and similar instruments 10% Kg and No 898.221 9205.91 Mouth organs 10% Kg and No 898.222 92.05 Other wind musical instruments (for example, clarinets, trumpets, bagpipes). 9205.10 Brass-wind instruments 10% Kg and No 898.231 9205.90 Other 10% Kg and No 898.239 92.06 Percussion musical instruments (for example, drums, xylophones, cymbals, castanets, maracas). LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 9206.001 Steel bands instruments 20% Kg and No 898.241 9206.009 Other 10% Kg and No 898.249 92.07 Musical instruments, the sound of which is produced, or must be amplified electrically (for example, organs, guitars, accordions). 9207.10 Keyboard instruments, other than 10% Kg and No 898.25 accordions 10% Kg and No 898.26 9207.90 Other 92.08 Musical boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this Chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signaling instruments. 9208.10 Musical boxes 10% Kg and No 898.291 9208.90 Other 10% Kg and No 898.299 92.09 Parts (for example, mechanisms for musical boxes) and accessories (for example cards, discs and rolls for mechanical instruments) of musical instruments; metromes, tuning forks and pipes of all kinds. 9209.10 Metronomnes, tuning forks and 10% Kg and No 898.91 pitch pipes 9209.20 Mechanisms for musical boxes 10% Kg and No 898.92 9209.30 Musical instrument strings 10% Kg and No 898.93 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 9209.90 Other: 9209.91 Parts and accessories for pianos 10% Kg 898.94 9209.92 Parts and accessories for the musical instruments of heading No. 92.02 10% Kg 898.95 9209.93 Parts and accessories for the musical instruments of heading No. 92.03 10% Kg 898.96 9209.94 Parts and accessories for the musical instruments of heading No. 92.07 10% Kg 898.97 9209.99 Other 10% Kg 898.99 LAWS OF GUYANA Customs Cap. 82:01 SECTION XIX ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF CHAPTER 93 ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF Notes.

1 — This chapter does not cover

1. This chapter does not cover: (a) Goods of Chapter 36 (for example, percussion caps, detonators, signaling flares); (b) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39); (c) Armoured fighting vehicles (heading No. 8710.00); (d) Telescopic sights or other optical devices suitable for use with arms, unless mounted on a firearm or presented with the firearm on which they are designed to be mounted (Chapter 90) (e) Bows, arrows, fencing foils or toys (Chapter 95); or (f) Collectors’ pieces or antiques (heading No. 9705.00 or 9706.00).

2 — In heading No. 93.06, the reference to “parts thereof” does not include radio or

2. In heading No. 93.06, the reference to “parts thereof” does not include radio or radar apparatus of heading No. 85.26. LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 9301.00 Military weapons, other than revolvers, pistols and the arms of heading No. 9307.00. 20% Kg and No 891.12 9302.00 Revolvers and pistols, other than those of heading No. 93.03 or 9404.00. 70% Kg and No 891.14 93.03 Other firearms and similar devices which operate by the firing of an explosive charge (for example, sporting shotguns and rifles, muzzle-loading firearms, Very pistols and other devices designed to project only signal flares, pistols and revolvers for firing blank ammunition, captive bolt humane killers, line- throwing guns). 9303.10 Muzzle-loading firearms 70% Kg and No 891.311 9303.20 Other sporting, hunting or targeting shooting shotguns, including combination shotgun- rifles 70% Kg and No 891.312 9303.30 Other sporting, hunting or target shooting rifles 70% Kg and No 891.313 9303.90 Other: 9303.901 Very pistols and other devices designed to project only signal flares; line-throwing guns Free Kg and No 891.314 9303.909 Other 70% Kg and No 891.319 9304.00 Other arms (for example, spring, air or gas guns for example, spring, air or gas guns and pistols, truncheons), excluding those of heading No. 9307.00. 70% Kg and No 891.39 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 93.05 Parts and accessories of articles of heading Nos. 9301.00 to 9304.00. 70% Kg 891.91 9305.10 Of revolvers or pistols 9305.20 Of shotguns or rifles of heading No. 93.03: 9305.21 Shotgun barrels 70% Kg 891.93 9305.29 Other 70% Kg 891.95 9305.90 Other 70% Kg 891.99 93.06 Bombs, grenades, torpedoes, mines, missiles, and similar ammunitions of war and parts thereof; cartridges and other ammunition and projectiles and parts thereof, including shot and cartridge wads. 9306.10 Cartridge for riveting or similar tools or for captive-bolt humane killers and parts thereof 5% Kg 891.21 9306.20 Shotgun cartridges and parts thereof; air gun pellets: Cartridges and parts thereof; air gun pellets: 9306.21 Cartridges 20% Kg 891.22 9306.29 Other: 9306.291 Parts 5% Kg 891.231 9306.299 Other 20% Kg 891.239 9306.30 Other cartridges and parts thereof: 9306.301 Parts 5% Kg 891.241 9306.309 Other 20% Kg 891.249 9306.90 Other 20% Kg 891.29 9307.00 Swords, cutlasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefore. 20% Kg 891.13 LAWS OF GUYANA Customs Cap. 82:01 SECTION XX MISCELLANEOUS MANUFACTURED ARTICLES CHAPTER 94 FURNITURE; BEDDING, MATTRESSES, MATTRESS SUPPORTS, CUSHIONS AND SIMILAR STUFFED FURNISHINGS; LAMPS AND LIGHTING FITTINGS, NOT ELSEWHERE SPECIFIED OR INCLUDED; ILLUMINATED SINGS, ILLUMINATED NAME-PLATES AND THE LIKE; PREFABRICATED BUILDINGS Notes

1 — This Chapter does not cover

1. This Chapter does not cover: (a) Pneumatic or water mattresses, pillows or cushions, of Chapter 39, 40 or 63; (b) Mirrors designed for placing on the floor or ground (for example, cheval- glasses (swing-mirrors) of heading No. 70.09; (c) Articles of Chapter 71; (d) Parts of general use as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39), of safes of heading No. 8303.00; (e) Furniture specially designed as parts of refrigerating or freezing equipment of heading No. 84.18; furniture specially designed for sewing machines (heading No. 84.52); (f) Lamps or lighting fittings of Chapter 85; (g) Furniture specially designed as parts of apparatus of heading No. 85.18 (heading No. 85.18), of heading Nos. 85.19 to 85.21 (heading NO. 85.22) or of headings Nos. 85.25 to 85.28 (heading No. 85.29); (h) Articles of heading No. 87.14; LAWS OF GUYANA Customs Cap. 82:01 (i) Dentists’ chairs incorporating dental appliances of Heading No. 90.18 or dentists’ spittoons (heading No. 90.18); (j) Articles of Chapter 91 (for example, clocks and clock cases); or (k) Toy furniture or toy lamps or lighting fittings (heading No. 95.03), billiard tables or other furniture specially constructed for games (heading No. 95.04), furniture for conjuring tricks or decorations (other than electric garlands) such as Chinese lanterns (heading No. 95.05).

2 — The articles (other than parts) reffered to in headings Nos. 94.01 to 94.03 are to be

2. The articles (other than parts) reffered to in headings Nos. 94.01 to 94.03 are to be classified in those headings only if they are designed for placing on the floor or ground. The following are, however, to be classified in the above-mentioned headings even if they are designed to be hung, to be fixed to the wall or stand one on the other: (a) Cupboards, bookcases, other shelved furniture and unit furniture; (b) Seats and beds

3 — (a) In headings Nos. 94.01 to 94.03 references to parts of goods do not

3. (a) In headings Nos. 94.01 to 94.03 references to parts of goods do not include references to sheets or slabs (whether or not cut to shape but not combined with other parts) of glass (including mirrors) marble or other stone or of any material referred to in Chapter 68 or 69. (b) Goods described in heading No. 94.04, presented separately, are not to be classified in heading No. 94.01, 94.02 or 94.03 as parts of goods. (c) For the purposes of heading NO. 94.06, the expression “prefabricated buildings” means buildings which are finished in the factory or put up as elements, presented together, to be assembled on site, such as housing or worksite accommodation, offices, schools, shops, sheds, garages or similar buildings. LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 94.01 Seats (other than those of heading No. 94.02), whether or not convertible into beds, and parts thereof. 9401.10 Seats of a kind used for aircraft 20% Kg and No 821.11 9401.20 Seats of a kind used for motor vehicles 20% Kg and No 821.12 9401.30 Swivel seats with variable height adjustment 20% Kg and No 821.14 9401.40 Seats other than garden seats or camping equipment, convertible into beds 20% Kg and No 821.15 9401.50 Seats of cane, osier, bamboo or similar materials 20% Kg and No 821.13 9401.60 Other seats, with wooden frames: 9401.61 Upholstered 20% Kg and No 821.161 9401.69 Other 20% Kg and No 821.169 9401.70 Other seats, with metal frames: 9401.71 Upholstered 20% Kg and No 821.171 9401.79 Other 20% Kg and No 821.179 9401.80 Other seats parts 20% Kg and No 821.18 9401.90 Parts 20% Kg 821.19 94.02 Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists’ chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles. 9402.10 Dentists’, barbers’ or similar chairs and parts thereof 10% Kg 872.41 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 9402.90 Other 10% Kg 872.49 94.03 Other furniture and parts thereof. 9403.10 Metal furniture of a kind used in 10% Kg 821.31 offices 9403.20 Other Metal furniture: 9403.201 Of a kind used in schools, churches and laboratories 20% Kg 821.391 9403.209 Other 20% Kg 821.399 9403.30 Wooden furniture of a kind used in offices 10% Kg 821.51 9403.40 Wooden furniture of a kind used in the kitchen 20% Kg 821.53 9403.50 Wooden furniture of a kind used in the bedroom 20% Kg 821.55 9403.60 Other wooden furniture: 9403.601 Of a kind used in of schools churches, and laboratories 20% Kg 821.591 9403.609 Other 20% Kg 821.599 9403.70 Furniture and plastics: 9403.701 Of a kind used in offices 10% Kg 821.711 9403.702 Of a kind used in schools, churches and laboratories 20% Kg 821.712 9403.709 Other 20% Kg 821.719 9403.80 Furniture of other materials, including cane, osier, bamboo or similar materials: 9403.801 Of a kind used in offices 10% Kg 821.791 9403.802 Of a king used in schools, churches and laboratories 20% Kg 821.792 9403.809 Other 20% Kg 821.799 9403.90 Parts 20% Kg 821.8 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 94.04 Mattress supports; articles of bedding and similar furnishing (for example mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered. 9404.10 Mattress supports 20% Kg and No 821.21 9404.20 Mattresses: 9404.21 Of cellular rubber or plastics, whether or not covered 20% Kg and No 821.23 9404.29 Of other materials 20% Kg and No 821.25 9404.30 Sleeping bags 20% Kg and No 821.27 9404.90 Other 20% Kg and No 821.29 94.05 Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included. 9405.10 Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thoroughfares 20% Kg 813.11 9405.20 Electric table, desk, bedside or floor-standing lamps 20% Kg and No 813.13 9405.30 Lighting sets of a kind used for Christmas trees 20% Kg and No 894.41 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 9405.40 Other electric lamps and lighting fittings 20% Kg 813.15 9405.50 Non-electrical lamps and lighting fittings 20% Kg 813.17 9405.60 Illuminated signs, illuminated nameplates and the like 20% Kg and No 813.2 9405.90 Parts: 9405.91 Of glass 20% Kg 813.91 9405.92 Of plastics 20% Kg 813.92 9405.99 Other 20% Kg 813.99 94.06 Prefabricated buildings. 9406.001 Of wood 10% Kg 811.01 9406.002 Of aluminum 5% Kg 811.02 9406.003 Of steel 5% Kg 811.03 9406.009 Other 5% Kg 811.09 LAWS OF GUYANA Customs Cap. 82:01 CHAPTER 95 TOYS, GAMES AND SPORTS REQUISITES; PARTS AND ACCESSORIES THEREOF Notes

1 — This Chapter does not cover

1. This Chapter does not cover: (a) Christmas tree candles (heading No. 34.06); (b) Fireworks or other pyrotechnic articles of heading No. 36.04; (c) Yarns, monofilament, cords or gut or the like for fishing, cut to length but not made up into fishing lines, of Chapter 39, heading No. 42.06 or Section XI; (d) Sports bags or other containers of heading No. 42.02, 43.03 or 43.04; (e) Sports clothing or fancy dress, of textiles, of Chapter 61 or 62; (f) Textiles flags or bunting, or snails for boats, sailboats or land craft, of Chapter 63; (g) Sports footwear (other than skating boots, sailboats or land craft, of Chapter 64, Or sports headgear of Chapter 65; (h) Walking-sticks, whips, riding-crops or the like (heading No. 6602.00), or parts thereof (heading No. 66.03); (i) Unmounted glass eyes for dolls or other toys, of heading No. 70.18; (j) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (chapter 39); (k) Bells, gongs or the like of heading No,. 83.06; (l) Pumps for liquids (heading No. 84.13) filtering or purifying machinery and apparatus for liquids of gases (heading No. 84.210, electric motors (heading No. 85.01), electric transformers (heading No. 85.04) or radio remote control apparatus (heading No. 85.26); LAWS OF GUYANA Customs Cap. 82:01 (m) Sports vehicles (other than bobsleights, toboggans and the like) of Section XVII; (n) Children’s bicycle (heading No. 87.12); (o) Sports craft such as canoes and skiffs (Chapter 89), or their means of propulsion (Chapter 44 for such articles made of wood); (p) Spectacles, goggles or the like, for sports or outdoors games (heading No. 90.04); (q) Decoy calls or whistles (heading No. 92.08); (r) Arms or other articles of Chapter 93; (s) Electric garlands of all kinds (heading No. 94.05); or (t) Racket strings, tents or other camping goods, or gloves (classified according to their constituent material).

2 — This Chapter includes articles in which natural or cultured pearls, precious or

2. This Chapter includes articles in which natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed), precious metal or metal clad with precious metal constitute only minor constituents.

3 — Subject to Note 1 above, parts and accessories which are suitable for use solely or

3. Subject to Note 1 above, parts and accessories which are suitable for use solely or principally with articles of this Chapter are to be classified with those articles. LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 9501.00 Wheeled toys designed to be ridden by children (for example, tricycles, scooters, pedal cars); dolls’ carriages. 20% Kg 894.21 95.02 Dolls representing only human beings. 9502.10 Dolls, whether or not dressed 20% Kg 894.22 9502.90 Parts and accessories: 9502.91 Garments and accessories therefore, footwear and headgear 20% Kg 894.31 9502.99 Other 20% Kg 894.39 95.03 Other toys; reduced size (“scale”) models and similar recreational models, working or not; puzzles of all kinds. 9503.10 Electric trains, including tracks, signals and other accessories therefore 20% Kg 894.241 9503.20 Reduced-size (“scale”) model assembly excluding those of subheading No. 9503.10 20% Kg 894.242 9503.30 Other construction sets and constructional toys 20% Kg 894.249 9503.40 Toys representing animals or non- human creatures: 9503.41 Stuffed 20% Kg 894.251 9503.49 Other 20% Kg 894.259 9503.50 Toy musical instruments and apparatus 20% Kg 894.26 9503.60 Puzzles 20% Kg 894.27 9503.70 Other toys, put up in sets or outfits 20% Kg 894.291 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT(S) SITC NO REV 3 9503.80 Other toys and models, incorporating a motor 20% Kg 894.292 9503.90 Other 20% Kg 894.299 95.04 Articles for funfair, table or parlour games, including pintables, billards, special tables for casino games and automatic bowling alley aquipment. 9504.10 Video games of a kind; used with a television receiver 20% Kg 894.31 9504.20 Articles and accessories for billards 20% Kg 894.33 9504.30 Other games, coin or disc- operated, other than bowling alley equipment 20% Kg 894.35 9504.40 Playing cards 20% Kg 894.37 9504.90 Other: 9504.901 Draught and chess boards 20% Kg 894.391 9504.909 Other 20% Kg 894.399 95.05 Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes. 9505.10 Articles for Christmas festivities: 9505.101 Article Christmas trees 20% Kg 894.451 9505.109 Other 20% Kg 894.459 9505.90 Other 20% Kg 894.49 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) SITC NO REV 3 95.06 Articles and equipment for general physical exercise, gymnastic, athletics, other sports (including table-tennis) or out door games not specified or included elsewhere in this Chapter; swimming pools and paddle pools. 9506.10 Snow-skis and other snow-ski equipment: 9506.11 Skis 9506.12 Ski-fastenings (ski-bindings) 10% Kg 894.731 9506.19 Other 10% Kg 894.732 9506.20 Water-skis, surf-boards, 10% Kg 984.739 sailboards and other water sports equipment: 9506.21 Sailboards 10% Kg 894.741 9506.29 Other 10% Kg 894.749 9506.30 Golf clubs and other golf equipment: 9506.31 Clubs, complete 10% Kg 894.751 9506.32 Balls 10% Kg 894.752 9506.39 Other 10% Kg 894.759 9506.40 Articles and equipment for table- tennis 10% Kg 894.79 9506.50 Tennis, badminton or similar rackets, whether or not strung: 9506.51 Lawn-tennis rackets, whether or not strung: 10% Kg 894.761 9506.59 Other 10% Kg 894.769 9506.60 Balls, other than golf balls and table-tennis balls: 9506.61 Lawn-tennis balls 10% Kg 894.791 9506.62 Inflatable: 9506.621 For soccer 10% Kg 894.792 9506.629 Other 10% Kg 894.793 9506.69 Other 10% Kg 894.799 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) SITC NO REV 3 9506.70 Ice skates and roller skates, including skating boots with skates attached 9506.90 Other 10% Kg 894.72 9506.91 Articles and equipment for general physical exercise, gymnastics or athletics: 9506.911 For gymnastic 10% Kg 894.781 9506.912 For athletes 10% Kg 894.782 9506.919 Other 10% Kg 894.789 9506.99 For cricket 9506.991 For soccer, other than soccer balls 10% Kg 894.791 9506.992 Fro lawn tennis, other than soccer balls 10% Kg 894.792 9506.993 For lawn tennis, other than lawn tennis rackets 10% Kg 894.793 9506.994 Swimming pools and paddling 20% Kg 894.794 pools 9506.999 For outdoor games 10% Kg 894.799 95.07 Fishing rods, fish-hooks and other line fishing tackle; fish landing nets, butterfly nets and similar nets; decoy “birds” (other than those of heading No. 92.08 or 9705.00) and similar hunting or shooting requisites. 9507.10 Fishing rods Free Kg 894.711 9507.20 Fish-hooks, whether or not snelled Free Kg 894.712 9507.30 Fishing reels Free Kg 894.713 9507.90 Other: 9507.901 Other fishing tackle Free Kg 894.714 9507.909 Other 20% Kg 894.719 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) SITC NO REV 3 9508.00 Roundabouts, swings, shooting galleries and other fairground amusements; traveling menageries and traveling theatres. 20% Kg 894.6 LAWS OF GUYANA Customs Cap. 82:01 Notes

1 — This Chapter does not

1. This Chapter does not: (a) Pencils for cosmetic or toilet uses (Chapter 33); (b) Articles of Chapter 66 (for example, parts of umbrellas or walking-sticks); (c) Imitation jewellery (heading No. 71.17); (d) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section VX), or similar goods of Plastics (Chapter39); (e) Cutlery or other articles of Chapter82 with handles or other parts of carving of moulding materials; heading No. 96.01 or 96.02 applies, however, to separately presented handles or otherparts of such articles; (f) Articles of Chapter 90 (for example, spectacle frames (heading No. 90.03), mathematical drawing pens (heading No. 90.17), brushes of a kind specialized for using in dentistry or for medical, surgical or veterinary purposes (heading No. 90.18); (g) Articles of Chapter 91 (for example, clock or watch cases); (h) Musical instruments or parts or accessories thereof (Chapter 92); (i) Articles of Chapter 93 (arms and parts thereof); (j) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings); (k) Articles of Chapter 95 (toys, games, sports requisites); or (l) Works of art, collectors’ pieces or antiques (Chapter 97

2 — In heading No. 96.02 the expression “vegetable or mineral carving material”

2. In heading No. 96.02 the expression “vegetable or mineral carving material” means: (a) Hard seeds, pips, hulls and nuts and similar vegetable materials of a kind used for carvings (for example, corozo and dom); (b) Amber, meerschaum, agglomerated amber and agglomerated meerschaum, jet and mineral substitutes for jet. LAWS OF GUYANA Customs Cap. 82:01

3 — In heading No. 96.03 the expression “prepared knots and tufts for broom or

3. In heading No. 96.03 the expression “prepared knots and tufts for broom or brush making” applies only to unmounted knots and tufts of animal hair, vegetable fibre or other material, which are ready for incorporated without division in brooms or brushes, or which require only such further minor processes as trimming to shape at the top, to render them ready for such incorporation.

4 — Articles pf this Chapter, other than those of headings Nos. 96.01 to 96.06 or

4. Articles pf this Chapter, other than those of headings Nos. 96.01 to 96.06 or 96.15, remain classified in the Chapter whether or not composed wholly or partly of precious metal or metal clad with precious metal, of natural or cultures pearls, or precious or semi-precious stones (natural, synthetic or reconstructed). However, headings Nos. 96.01 to 96.06 and 96.15 include articles in which natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed), precious metal or metal clad with precious metal constitute only minor constituents. LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) SITC NO REV 3 96.01 Worked ivory, bone, tortoise- shell horn, antlers, coral, mother-of-pearl and other animal carving materials (including articles obtained by moulding) 9601.10 Worked ivory and articles of ivory 20% Kg 899.111 9601.90 Other 9601.901 Articles 20% Kg 899.112 9601.909 Other 20% Kg 899.119 96.02 Worked vegetable or mineral carving material and article of these materials; moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modeling pastes, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading No. 3503.00) and articles of unhardened gelatin. 9602.001 Articles 20% Kg 899.191 9602.009 Other 20% Kg 899.199 96.03 Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorized, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees). LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) SITC NO REV 3 9603.10 Brooms and brushes, consisting of twigs or other vegetable materials bound together, with or without handles 20% Kg and No 899.721 9603.20 Tooth brushes, a having brushes, eyelash brushes, nail brushes, hair brushes and other toilet brushes for use on the person, including such brushes constituting parts of appliances: 9603.21 Tooth brushes, including dental- plate brushes 20% Kg and No 899.722 9603.29 Other 20% Kg and No 899.723 9603.30 Artists’ brushes, writing brushes and similar brushes for the application of cosmetics: 9603.301 Artists’ brushes 9603.302 Writing brushes 5% Kg and No 899.724 9603.309 Other 5% Kg and No 899.725 9603.40 Paint distemper, varnish or similar 20% Kg and No 899.726 brushes (other than brushes of subheading No. 9603.30); paint pads and rollers: 9603.401 Paint brushes 15% Kg and No 899.7271 9603.409 Other 15% Kg and No 899.7279 9603.50 Other business constituting parts of machines, appliances or vehicles 5% Kg and No 899.728 9603.90 Other: 9603.901 Feather dusters 20% Kg and No 899.7291 9603.902 Scrubbing brushes 20% Kg and No 899.7292 9603.903 Brooms and mops for sweeping roads and floors 20% Kg and No 899.7293 9603.904 Other brushes for household use 20% Kg and No 899.7294 9603.905 Prepared knots and tufts for broom or brush making 15% Kg and No 899.7295 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) SITC NO REV 3 9603.909 Other 5% Kg and No 899.7299 96.04 Hand sieves and hand riddles. 9604.001 Hand sieves 5% Kg 899.811 9604.002 Hand riddles 5% Kg 899.812 9605.00 Travel sets for personal toile, sewing or shoe or clothes cleaning 20% Kg and No 899.3 96.06 Bottoms, press-fasteners, snap- fasteners and press-studs, button moulds and other parts of these articles; button blanks. 9606.10 Press-fasteners, snap fasteners and press-studs and parts thereof 5% Kg 899.831 9606.20 Bottons: 9606.21 Of plastics not covered with textile material 5% Kg 899.832 9606.22 Of base metal, not covered with textile material 5% Kg 899.833 9606.29 Other 5% Kg 899.839 9609.30 Buttons moulds and other parts of buttons; button blanks 5% Kg 899.84 96.07 Slide fasteners and parts thereof 9607.10 Slide fasteners: 9607.11 Fitted with chain scoops of base metal 15% Kg 899.851 9607.19 Other 15% Kg 899.859 9607.20 Parts: 9607.201 Continuous chain 5% Kg 899.861 9607.209 Other 5% Kg 899.869 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) SITC NO REV 3 96.08 Ball point pens, felt tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils, pen-holders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading No. 96.09 9608.10 Ball point pens 20% Kg and No 895.211 9608.20 Felt tipped and other porous- tipped pens and markers 9608.30 Fountain pens, stylographs pens 20% Kg and No 895.212 and other pens: 9608.31 Indian ink drawing pens 20% Kg and No 895.213 9608.39 Other 20% Kg and No 895.214 9608.40 Propelling or sliding pencils 20% Kg and No 895.215 9608.50 Sets of articles from two or more of the foregoing subheadings 20% Kg 895.216 9608.60 Refills for ball point and ink reservoir 20% Kg 895.217 9608.90 Other: 9608.91 Pen nibs and nib points 5% Kg 895.22 9608.99 Other: 9608.991 Pen-holders, pencil-holders and similar holders 20% Kg 895.218 9608.992 Barrels and covers for ball point pens 20% Kg 985.2191 9608.999 Other 5% Kg 895.2199 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) SITC NO REV 3 96.09 Pencils (other than pencils of heading No. 96.08), crayons, pencil leads’ pastels’ drawing chalks and tailors’ chalks. 9609.10 Pencils and crayons, with leads encased in a rigid sheath: 9609.101 Writing or drawing pencils 10% Kg 895.231 9609.101 Crayons 10% Kg 895.232 9609.20 Pencil leads, black or coloured 10% Kg 895.233 9609.90 Other: 9609.901 Writing or drawing chalks 10% Kg 895.234 9609.909 Other 10% Kg 895.239 96.01 Slates and boards, with writing or drawing surfaces, whether or not framed. 9610.001 Writing or drawing boards 10% Kg 895.921 9610.009 Other 5% Kg 895.929 96.11 Date, sealing or numbering stamps, and the like (including devices for printing or embossing labels), designed for operating in the hand; hand- operated composing sticks and hand printing sets incorporating such composing sticks. 9611.001 Rubber stamps 20% Kg 895.931 9611.009 Other 20% Kg 895.939 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) SITC NO REV 3 96.12 Typewrite or similar ribbons, inked or otherwise prepared for giving impression, whether or not on spools or in a cartridges; ink-pads, whether or not inked with or without boxes. 9612.10 Ribbons: 9612.101 Typewriter ribbons on open spools 5% Kg 895.941 9612.109 Other 5% Kg 895.942 9612.20 Ink-pads 5% Kg 985.943 96.13 Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks. 9613.10 Pocket lighters, gas fuelled, non- refillable 20% Kg 899.331 9613.20 Pocket lighters, gas fuelled, refillable 20% Kg 899.332 9613.30 Table lighters 20% Kg 899.333 9613.80 Other lighters 20% Kg 899.339 9613.90 Other 20% Kg 899.35 96.14 Smoking pipes) including pipe bowls) and cigar or cigarette holders, and parts thereof. 9614.20 Pipes and pipe bowls 20% Kg 899.371 9614.90 Other 20% Kg 899.379 LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) SITC NO REV 3 96.15 Combs, hair-slides and \the like; hair-pins, curling pins, curling grips, hair-curlers and the like, other than those of headinf No. 85.16, and parts thereof. 9615.10 Combs, hair-slides and the like: 9615.11 Of hard rubber or plastics: 9615.111 Combs 20% Kg 899.891 9615.112 Hair slides and the like 20% Kg 899.892 9615.19 Other: 9615.191 Combs 20% Kg 899.893 9615.192 Hair slides and the like 20% Kg 899.894 9615.90 Other: 9615.901 Hairpins 20% Kg 899.895 9615.909 Other 20% Kg 899.899 96.16 Scent sprays and similar toilet sprays, and mouth and heads therefore; powder-puffs and pads for the application of cosmetics or toilet preparations. 9616.10 Scent sprays and similar toilet sprays, and mount and heads therefore 20% Kg 899.87 9616.20 Powder-puffs and pads for the application of cosmetics or toilet preparations 20% Kg 899.82 9617.00 Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners. 20% Kg 899.97 9618.00 Tailors’ dummies and other lay figures; automa and other animated displays used for shop window dressing. 5% Kg 899.88 LAWS OF GUYANA Customs Cap. 82:01 SECTION XXI WORKS OF ART, COLLECTORS’ PIECES AND ANTIQUES CHAPTER 97 WORKS OF ART, COLLECTORS’ PIECES AND ANTIQUES Notes

1 — This Chapter does not cover;

1. This Chapter does not cover; (a) Unused postage or revenue stamps, postal stationary (stamped paper) or the like, of current or new issue in the country to which they are destined (Chapter 49); (b) Theatrical scenery, studio back-cloths or the like, of painted canvas (heading No. 5907.00) except if they may be classified in heading No. 9706.00) (c) Pearls, natural or cultured, or precious or semi-precious stones (heading Nos. 71.01 to 71.03).

2 — For the purposes of heading No. 9702.00, the expression “original engravings,

2. For the purposes of heading No. 9702.00, the expression “original engravings, prints and lithographs” means impressions produces directly, in black and white or in colour, of one or of several plates wholly executed by hand by the artist, irrespective of the process or of the process or of the material employed by him, but not including any mechanical or photomechanical process.

3 — Heading No. 9703.00 does not apply to mass-produces reproductions or works of

3. Heading No. 9703.00 does not apply to mass-produces reproductions or works of conventional craftsmanship of a commercial character, even if these articles are designed or created by artists. LAWS OF GUYANA Customs Cap. 82:01

4 — (a) Subject to Notes 1 to 3 above, articles of this Chapter are to be classified

4. (a) Subject to Notes 1 to 3 above, articles of this Chapter are to be classified in this Chapter and not in any other Chapter of the Nomenclature. (b) Heading No. 9706.00 does not apply to articles of the preceding heading of this Chapter.

5 — Frames around paintings, drawings, pastels, collages or similar decorative

5. Frames around paintings, drawings, pastels, collages or similar decorative plaques, engravings, prints or lithographs are to be classified with those articles, provided they are of a kind and of a value normal to those articles. Frames which are not a kind or of a value normal to the articles referred to in this Notes are to be classified separately. LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS RATE OF DUTY UNIT (S) SITC NO REV 3 97.01 Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading No. 4906.00 and other than hand- painted or hand-decorated manufactured articles; collages and similar decorative plaques 9701.10 Paintings, drawings and pastels: 9701.101 Paintings 20% Kg 896.111 9701.102 Drawings and pastels 20% Kg 896.112 9701.90 Other 20% Kg 896.12 9702.00 Original engravings, prints and lithographs. 20% Kg 896.2 9703.00 Original sculptures and statuary, in any material. 20% Kg 896.3 9704.00 Postal or revenue stamps, stamp-postmarks, first-day covers, postal stationary (stamp paper), and the like, used, or if unused not of current or new issue in the country to which they are destined. 20% Kg 896.4 9705.00 Collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest. 20% Kg 896.5 9706.00 Antiques of an age exceeding one hundred years. 20% Kg 896.6 LAWS OF GUYANA Customs Cap. 82:01 EXPORT DUTIES ITEMS RATE

1 — Precious stones other than cut and polished precious per metric $3.00

1. Precious stones other than cut and polished precious per metric $3.00 stones .. .. .. carat

2 — Bauxite, calcined .. .. per tonne $0.45

2. Bauxite, calcined .. .. per tonne $0.45

3 — Bauxite, other .. .. per tonne $0.45

3. Bauxite, other .. .. per tonne $0.45

4 — Unrefined cane sugar (as classified in tariff

4. Unrefined cane sugar (as classified in tariff heading No. 17.01) .. .. per tonne $1.00

5 — Greenheart, round piling and hewn .. per m3 $0.29

5. Greenheart, round piling and hewn .. per m3 $0.29

6 — Greenheart, sawn .. .. .. per m3 $5.09

6. Greenheart, sawn .. .. .. per m3 $5.09

7 — Aquarian fish .. .. .. 5%

7. Aquarian fish .. .. .. 5%

8 — Scrimp .. .. .. 10%

8. Scrimp .. .. .. 10%

9 — Molasses .. .. .. per 100 litre $1.00

9. Molasses .. .. .. per 100 litre $1.00 10. manufactured articles n.e.s.o.i. .. .. .. Free

11 — All other articles n.e.s.o.i. .. .. .. .. 1.5%

11. All other articles n.e.s.o.i. .. .. .. .. 1.5% LAWS OF GUYANA Customs cap. 82:01 ANNEX I Community RATES OF DUTY Import Duties Note: The Rules for the interpretation of the Schedule and the section and Chapter Notes apply in like manner to goods mentioned hereafter as they do to those in the main Schedule. TARIFF Description of Goods Rate of Unit (S) Duty HEADING NUMBER 09.10 Ginger, Saffron, Turmeric (curcuma) 30% Kg Thyme, bay leaves, curry and other Spices. 0910.50 Curry 30% Kg and litre 22.03 Beer made from malt 30% Kg and litre 2203.001 Beer 30% Kg and litre 2203.002 Stout 30% Kg and litre 2203.009 Other 30% Kg and litre 22.04 Wine of fresh grapes, including fortified wines, grape must other Than that of heading No.20.09 5% Kg and litre 2204.20 Other wine; grape must with fermentation prevented or arrested by the addition of alcohol: LAWS OF GUYANA Customs cap. 82:01 2204.29 Other 5% Kg and litre 22.06 Other fermented beverages (for example, Cider perry, mead) 5% Kg and litre 22.07 Undenatured ethyl alcohol of an alcoholic strength of volume of 80% vol. or higher; ethyl alcohol and other spirits denatured of any strength. 2207.10 Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher. 5% Kg and litre 2207.20 Ethyl alcohol and other spirits, denatured Of any strength 5% Kg and litre 22.08 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol. spirits, liqueurs and other spirituous beverages; compound alcoholic preparations of a kind used for the manufacture of beverages. 2208.20 Spirits obtained by distilling grape-wine or grape marc; 2208.201 Brandy, in bottles of a strength not exceeding 46% 25% Kg and litre Vol, 2208.209 Other 25% Kg and litre 2208.30 Whiskies: 2208.301 In bottles of a strength not exceeding 46% vol. 20% Kg and litre 2208.309 Other 25% Kg and litre 2208.40 Rum and Tafia: 2208.41 In bottles of strength not exceeding 46% vol. 20% Kg and litre 2208.409 Other rum 20% Kg and litre 2208.50 Gin and Geneva: LAWS OF GUYANA Customs cap. 82:01 2208.501 In bottles of a strength not exceeding 46% vol 20% Kg and litre 2208.509 Other 20% Kg and litre 2208.60 Vodka 20% Kg and litre 2208.70 Liqueurs and Cordials: A-Crème de Menthe liqueur 20% Kg and litre B-Cherry Brandy liqueur 10% Kg and litre C-Crème de Cacao liqueur 30% Kg and litre D-Pimm’s No, 1 Cup 30% Kg and litre E-Other cordials and liqueurs 20% Kg and litre 2208.90 Other 2208.901 Aromatic bitters used as a flavouring agent for food and beverages. 20% Kg and litre 2208.902 Other aromatic bitters 20% Kg and litre 2208.909 Other 20% Kg and litre 2209.00 Vinegar and substitutes for vinegar obtained from acetic acid 5% Kg and litre 30.03 Medicaments (excluding goods of Heading No. 30.02,30.05 or 30.06) consisting of two or more constituents, which have been mixed together for therapeutic or prophylactic uses not put up to in measured doses or in the forms or packing for retail sale. 3003.90 Other: 3003.909 Other: -Spirituous Medicinal Compounds 5% Kg and litre 30.04 Medicaments/excluding goods of Heading No. 30.02, 30.05 or 30.06) consisting of mixed unmixed products for therapeutic or prophylactic uses, put up in measured doses or in forms or packing for retail sale. LAWS OF GUYANA Customs Cap. 82:01 3004.90 Other: 3004.909 Other -Spirituous Medicinal compounds 5% Kg and litre 33.02 Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one Or more of these substances, of a kind used as raw materials in industry. A-Containing alcohol (essence etc) 20% Kg and litre B-Other Free Kg and litre 33.03 Perfumes and Toilet waters 3303.001 Bay Rum (Not exceeding 105 degrees) 5% Kg and litre 3303.09 Other: A- Lime Rum and similar preparations (not exceeding 105 degrees) 5% Kg and litre B- Other Perfumed spirits 10% Kg and litre 36.05 Matches, other than Pyrotechnic articles of Heading No. 36.04. 5% Kg and litre LAWS OF GUYANA Customs Cap. 82:01 ANNEX II FLAT RATE OF DUTY Goods classified under different headings in the Tariff which are imported for non-commercial purposes and are contained in passengers’ baggage or imported in gift parcels sent by air or sea or by parcel post and which are normally liable to duty and do not exceed in value in Guyana dollars equivalent of One Hundred United States Dollars…. 45% Provided that: (a) Such important are only occasional; (b) The goods are not imported across land, borders or by any member of the crew of any ship of air craft, (except where such member is severing connection with any ship of air craft); (c) Wines and Vermouths (tariff heading numbers 22:04 and 2205:00) spirits and spirituous beverages (tariff heading No.22:08)Tobacco products (tariff heading numbers 24:01, 24.02 and 24:03). Jewellery (tariff heading No. 71:13) and imitation jewellery (tariff heading No.71: 17) shall be excluded and shall be liable to duty at normal rates: (d) Several consignments arriving at the same time from the same consignor to the same consignee shall be treated as a single consignment, and that the total value of the consignments does not exceed in value in Guyana Dollars the equivalent of one hundred United States Dollars; (e) The flat rate shall be applied only if there are at least three different items of goods which are classified in different tariff headings; (f) Goods, which an officer is satisfied, are of Caribbean Community origin and are of a value not exceeding in Guyana Dollars the equivalent of one hundred United States dollars, and which are imported without documentary evidence of origin shall be exempted from the application of the flat rate of duty. LAWS OF GUYANA Customs Cap 82:01 PART II MEMBERS OF THE CARIBBEAN COMMUNITY ANTIGUA GUYANA ST. LUCIA BAHAMAS JAMAICA ST. VINCENT BARBADOS MONSTERRAT TRINIDAD AND TOBAGO BELIZE St.KITTS/NEVIS SURINAME DOMINICA ANGUILLA GRENADA LAWS OF GUYANA Customs Cap 82:01 FIRST SCHEDULE PART III EXEMPTION FROM IMPORT DUTIES ODF CUSTOMS A- PARTIAL EXEMPTION ITEMS DESCRIPTION RATE OF DUTY

1 — Gold bullion, diamonds, and logs of crab-wood or cedar whether Royalty

1. Gold bullion, diamonds, and logs of crab-wood or cedar whether Royalty squared or un-squared in transit from Venezuela or Brazil shall be subject to a duty equivalent to the amount of any royalty for time being imposed severely upon any of those goods produced in Guyana.

2 — Pipes and fittings (other than of iron and steel) for the main

2. Pipes and fittings (other than of iron and steel) for the main distribution lines to be use exclusively for artesian wells or conveyance of water 11% from artesian wells and the disposal of sewage.

3 — Consumable metallurgical chemicals and reagents, chemicals for assaying,

3. Consumable metallurgical chemicals and reagents, chemicals for assaying, testing, milling, smelting, and refing, welding supplies and other articles of a similar nature admitted as such by the comptroller when imported by 8% or on behalf of a registered mining company for use in the exploration and extraction of minerals. LAWS OF GUYANA Customs Cap. 82:01 PART III EXEMPTION FROM IMPORT DUTIES OF CUSTOMS A-PARTIAL EXEMPTIONS (cont’d)

4 — Explosives, when imported by a registered by a registered mining

4. Explosives, when imported by a registered by a registered mining company with written permission of the Commissioner of Police for use in the exploration and extraction of minerals 5%

5 — Protective clothing and protective equipment imported by or on

5. Protective clothing and protective equipment imported by or on behalf of industrial concerns, which the Comptroller is satisfied will be used solely by industrial workers for personal protection from occupational hazards. 13%

6 — Wire cables and ropes of iron and steel uninsulated, for

6. Wire cables and ropes of iron and steel uninsulated, for industrial use. 11%

7 — Saccharin and other artificial sweetening substances

7. Saccharin and other artificial sweetening substances in tablets not exceeding 1 grain when approved by the Chief Medical Officer. 15% LAWS OF GUYANA Customs Cap. 82:01 LIST OF CONDITIONAL DUTY EXEMPTIONS B-FULL EXEMPTION (1)- FOR APPROVED INDUSTRY AND AGRICULTURE

1 — (a) Materials used in the manufacture of spirituous compounds manufactured

1. (a) Materials used in the manufacture of spirituous compounds manufactured in bonded premises; (b) Materials imported for use in the manufacture of beer or malta manufactured in a licensed brewery; (c) Materials which are not obtainable in Guyana being not manufactured or produced therein, and which the Comptroller considers to be ingredients for use in the manufacture of Guyanese wines in bonded premises; (d) Materials which are not obtainable in Guyana being not manufactured or produced therein, and which the Comptroller considers to be ingredients for use in the manufacture of cider in bonded premises: Provided that these exemption shall not apply to materials classified as alcoholic beverages in Chapter 22 in the Import Schedule set out Part 1 of the First Schedule, notwithstanding anything to the contrary contained in this item- (i) prune wine and blending sherry when imported for use in the manufacture of rum in bonded premises; (ii) malt whisky imported for use in the manufacture in Guyana of whisky; (iii) brandy concentrates imported for use in manufacture in Guyana of Brandy; (iv) liqueur concentrates imported for use in manufacture in Guyana of Crème de Menthe, Cherry Brandy and Crème de Cacao liqueurs; (v) spirituous concentrates imported for use in the manufacture in Guyana of spirituous compound known as Pimm’s No.1 Cup; shall be exempt from import duty.

2 — Advertising material of no commercial or marketable value and articles which to

2. Advertising material of no commercial or marketable value and articles which to the satisfaction of the Comptroller are imported for the manufacture of calendars.

3 — Morocut; also any other fish, crustacea and molluscs caught by fishing boats

3. Morocut; also any other fish, crustacea and molluscs caught by fishing boats operating from bases in Guyana. LAWS OF GUYANA Customs Cap. 82:01

4 — The following

4. The following – (1) Chemicals for use in the preparation of rubber. (2) Ingredients for use in the manufacture of edible oils, lard, lard substitute and margarine and ingredients other than salt or milk powder for use in the manufacture of butter. (3) Sulphur, tin crystals, muriatic acid, alum, phosphoric acid, stannine, bloomer, and such other substances and preparations as may from time to time be approved by the Chief Agricultural Officer when imported for use in the manufacture of white and yellow sugar. (4) Chemicals and other materials which the Comptroller is satisfied are solely for use in the curing and packing of meat. (5) Chemicals for use in the tanning of hides. (6) Chemicals and other materials for use in the manufacture of cheese. (7) Chemicals and other materials (excluding logs for making splints and splints) for use in the manufacture of matches. (8) Diamond dust for use in a diamond polishing establishment. (9) Glue, glue hardeners, resins and insecticides for use in the manufacture of particle board and plywood. (10) Ingredients for use in the proceeding of fish. LAWS OF GUYANA Customs Cap82:01 (11) Cream of tartar substitute, acid sodium pyrophosphate, sodium bicarbonate and calcium imported by or on behalf of a manufacturer of baking powder for use in the manufacture of baking powder. (12) All aluminum and aluminum alloys classified under heading 76.01 to 76.07 in the Import Schedule set out Part 1 of this Schedule, plate glass and sheet glass imported by or on behalf of a manufacturer of aluminum goods for use in the manufacture of such goods. (13) Raw materials, containers and parts of containers which the Comptroller is satisfied are imported solely for use in the manufacture of putty, plants, varnishes, pigments and painting products or for the packing of such articles. (14) Caustic Soda for use in the manufacture of glass and glass products. (15) Decorated tin plate, cork disc, plastic lining and agglutiment for use in the manufacture of crown corks. (16) Chemicals when imported for use in the printing colour film by a printer of colour film provided the Comptroller are satisfied that such chemicals will be used solely for that purpose. For the purpose of this item “printing” includes processing and the expression “printer” shall be concerned accordingly. (17) Glass, which the Comptroller is satisfied, is solely for use in the manufacture of louvre blades. (18) Materials which are not obtainable in Guyana, being not manufactured or produced therein, and which the Comptroller considers to be raw materials for use in the manufacture of sanitary napkins and toilet paper. LAWS OF GUYANA Customs Cap. 82:01 (19) Materials which are not obtainable in Guyana, being not manufactured or produced therein, and which the Comptroller considers to be raw materials for use in the manufacture of mosquito coils. (20) Materials which are not obtainable in Guyana, being not manufactured or produced therein, and which the Comptroller considers to be raw materials for use in the manufacture of hats. (21) Materials which are not obtainable in Guyana, being not manufactured or produced therein, and which the Comptroller considers to be raw materials for use in the manufacture of confectionery. (22) Materials which are not obtainable in Guyana, being not manufactured or produced therein, and which the Comptroller considers to be raw materials for use in the manufacture of wax crayons, chalks, floor and shoe polish (23) Materials which are not obtainable in Guyana, being not manufactured or produced therein, and which the Comptroller considers to be raw materials for use in the manufacture of polyurethane foam. (24) Materials which are not obtainable in Guyana, being not manufactured or produced therein, and which the Comptroller considers to be raw materials for use in the manufacture of drinking straws. (25) Materials which are not obtainable in Guyana, being not manufactured or produced therein, and which the Comptroller considers to be raw materials for use in the manufacture of cosmetics. LAWS OF GUYANA Customs Cap. 82:01 (26) Materials which are not obtainable in Guyana, being not manufactured or produced therein, and which the Comptroller considers to be raw materials for use in the manufacture of bed sheets garments, handkerchiefs and pillow cases. (27) Materials which are not obtainable in Guyana, being not manufactured or produced therein, and which the Comptroller considers to be raw materials for use in the manufacture of arc welding electrodes.. (28) Materials which are not obtainable in Guyana, being not manufactured or produced therein, and which the Comptroller considers to be raw materials for use in the manufacture of remoulding or relugging of tires for motor vehicles. (29) Materials which are not obtainable in Guyana, being not manufactured or produced therein, and which the Comptroller considers to be raw materials for use in the manufacture of radiators for motor vehicles. (30) Materials which are not obtainable in Guyana, being not manufactured or produced therein, and which the Comptroller considers to be raw materials for use in the manufacture of louvers windows. (31) Materials which are not obtainable in Guyana, being not manufactured or produced therein, and which the Comptroller considers to be materials for use in the manufacture of imitation of silver jewellery. (32) Materials which are not obtainable in Guyana, being not manufactured or produced therein, and which the Comptroller considers to be raw materials for use in the manufacture of handbags and travel goods. LAWS OF GUYANA Customs Cap 82:01 (33) Materials which are not obtainable in Guyana, being not manufactured or produced therein, and which the Comptroller considers to be raw materials for use in the manufacture of furniture. (34) Materials which are not obtainable in Guyana, being not manufactured or produced therein, and which the Comptroller considers to be raw materials for use in the manufacture of mattresses. (35) Materials which are not obtainable in Guyana, being not manufactured or produced therein, and which the Comptroller considers to be raw materials for use in the manufacture of surface active preparations. (36) Materials which are not obtainable in Guyana, being not manufactured or produced therein, and which the Comptroller considers to be raw materials for use in the manufacture of bleach. (37) Materials which are not obtainable in Guyana, being not manufactured or produced therein, and which the Comptroller considers to be raw materials for use in the manufacture of footwear. (38) Mild steel and galvanised mild steel wire, bars and rods that the Comptroller is satisfied are solely for use in the manufacture of welded reinforcement mesh, welded galvanised netting, chain link fencing and chains. (39) Galvanised wire which the Comptroller is satisfied is solely for use in the manufacture of barbed wire (40) Sodium Saccharin, which the Comptroller is satisfied, is solely for the use in the manufacture of dentifrices. LAWS OF GUYANA Customs Cap 82:01 (41) Steel wire, which the Comptroller is satisfied, is solely for the use in the manufacture of nails. (42) Galvanised steel coil sheet for use in the manufacture of corrugated galvanised sheets. (43) Ingredients for the use in the manufacture of candles and soap. (44) Polystyrene or other plastic raw materials for use in the manufacture of plastic goods. (45) Fuel oil, caustic soda, soda ash, lime, limestone and filter cloth, when imported for use in the manufacture of “alumina”. (46) Ingredients for use in the manufacture of stockfeed when imported by or on behalf of a manufacture of stockfeed; Provided the Comptroller is satisfied that it must be used solely for that purpose. (47) Coriander seeds, unground black pepper, turmeric and white cumin seeds for use in the manufacture of curry powder and ground black pepper. (48) Materials which are not obtainable in Guyana, being not manufactured or produced therein in which the Comptroller considers to be stampers, record jackets and raw materials for use in the manufacture of phonograph records. (49) Sal, cobalt, nickel, iodine and sulphur, which the Comptroller is satisfied, are imported for use in the production of bone meal. (50) Chemicals when imported by a producer of timber approved by the Minister charged with the responsibility for the Customs & Excise Department for the LAWS OF GUYANA Customs Cap. 82:01 impregnation of woods provided the Comptroller is satisfied such chemicals will be use solely for that purpose. (51) Materials for the manufacture including finishing and printing of textile fabrics when imported for use in a textile factory. (52) Parts and raw materials imported solely for use in the manufacture of electric accumulators provided that the Comptroller is satisfied that they will be used solely for that purpose. (53) Marine engines and parts, parts and accessories of boats, and other marine crafts, and materials which are not obtainable in Guyana, being not manufactured or produced therein, which the Comptroller considers to be raw materials when imported by persons approved by the Minister for use in the construction of boats and other marine crafts. (54) Materials which are not obtainable in Guyana, being not manufactured or produced therein, and which the Comptroller considers to be raw materials for use in the manufacture of pot scourers of iron or steel. (55) Materials, which the Comptroller is satisfied, are solely for use in the manufacture of refrigerators. (56) Materials which are not obtainable in Guyana, being not manufactured or produced therein, and which the Comptroller considers to be raw materials for use in the manufacture of jams, marmalades and jellies. LAWS OF GUYANA Customs Cap. 82:01 (57) Materials which are not obtainable in Guyana, being not manufactured or produced therein, and which the Comptroller considers to be raw materials for use in the manufacture of roasted or salted peanuts and peanuts. (58) Materials which are not obtainable in Guyana, being not manufactured or produced therein, and which the Comptroller considers to be raw materials for use in the manufacture of tomato ketchup. (59) Materials which are not obtainable in Guyana, being not manufactured or produced therein, and which the Comptroller considers to be raw materials for use in the manufacture of wigs or similar hair pieces. (60) Materials which are not obtainable in Guyana, being not manufactured or produced therein, and which the Comptroller considers to be raw materials for use in the manufacture of medicaments. (61) Materials which are not obtainable in Guyana for use in the manufacture of ice- cream. (62) Materials for use in the manufacture of batteries. (63) Materials which are not obtainable in Guyana for use in the manufacture of washbasins, tiles, bathtubs and other such similar articles of ceramics. (64) Materials for use in the manufacture of spectacles and spectacles frames (65) Materials for use in the manufacture of bolts and nuts. (66) Materials which are not obtainable in Guyana for use in the manufacture of bacon and sausages. (67) Materials for the use in the manufacture of wheel barrows. LAWS OF GUYANA Customs Cap 82:01 (68) Materials for the use in the manufacture of fish nets. (69) Materials which are not obtainable in Guyana for use in the manufacture of biscuits. (70) Materials for the use in the manufacture of pipes (steel, pvc, copper). (71) Materials, which are not obtainable in Guyana for use in the manufacture of cutlasses. (72) Materials which are not obtainable in Guyana for use in the manufacture of paste. (73) Materials for the manufacture of rubber bands. (74) Materials which are not obtainable in Guyana for the manufacture of soft drinks. (75) Materials for the manufacture of snack foods. (76) Materials which the Comptroller is satisfied will be solely used for the manufacture of processed milk in liquid form. (77) Materials that the Comptroller is satisfied will be solely used for the manufacture of fruit juices. (78) Materials which the Comptroller is satisfied will be solely used for the manufacture of ceramic paste. LAWS OF GUYANA Customs Cap. 82:01 B-FULL EXEMPTIONS (1)- FOR AOORVED INDUSTRY AND AGRICULTURE (Cont’d)

5 — Fishing boats, spare parts and equipment for fishing boats and equipment for fishing which the

5. Fishing boats, spare parts and equipment for fishing boats and equipment for fishing which the Comptroller is satisfied are imported for use in the fishing industry.

6 — Reagents for the treatment of wet emulsified crude oils

6. Reagents for the treatment of wet emulsified crude oils.

7 — Eggs for hatching with a view to the improvement of local poultry stocks passed as such by the

7. Eggs for hatching with a view to the improvement of local poultry stocks passed as such by the Chief Agricultural Officer

8 — (1) Lithographic cameras, lithographic films, leather, paper including newsprint, paper board,

8. (1) Lithographic cameras, lithographic films, leather, paper including newsprint, paper board, canvas, cloth, glue and gold leaf for printing, bookbinding and the manufacture of containers and packing materials admitted as such by the Comptroller when imported by the printing or lithographic establishment, or by a manufacture of containers. (2) Films, chemicals, ink, silk fabric, polyvinyl chloride in sheets, paper and paperboard, for silk screen process printing admitted as such by the Comptroller when imported by, or on behalf of, a silk screen process printing establishment.

9 — Equipment and material, which the Comptroller is satisfied, are for use in beekeeping

9. Equipment and material, which the Comptroller is satisfied, are for use in beekeeping. (2)- FOR OTHER APPROVED PURPOSES Scientific Apparatus

1 — Instruments and apparatus (scientific) and

1. Instruments and apparatus (scientific) and educational supplies-

1 — (a). Optical, chemical, and other scientific instruments and

1.(a). Optical, chemical, and other scientific instruments and apparatus, which in the opinion of the Chief Agricultural Officer, the Chief Medical Officer, Government Analyst or the Commissioner of Lands and Mines, are imported exclusively for the purpose of scientific, medical or technical research, or for topographical, geological or other technical surveys, and not for sale or exchange. 1(b). Typewriting machines specially designed for the purpose of recording data obtained by the use of instruments employed in topographical, geological, or other technical survey. Apparatus for 2. Instruments, apparatus, equipment and materials including records broadcasting and tapes for radio and television broadcasting, imported by or on behalf of any broadcasting company nominated by the Minister for the benefit of this exemption. Aircraft 3. (1) Aircraft and their component parts, accessories and instruments necessary for the navigation of aircraft, and tools, machinery and equipment necessary for the repair and maintenance of the aircraft, admitted as such by the Comptroller, for agricultural and industrial purposes or for use by such air services and air clubs as may be approved by the Minister. (2) Fuel and lubricants improved or taken out of bond solely for use in aircraft. Baggage And household effects 5. 1. The accompanied baggage of a passenger, tourist, or settler passed as such by the proper officer and consisting of- (a) A reasonable quantity of wearing apparel, articles of personal adornment and toilet requisites, whether new or used; (b) Such portable article in his baggage or on his person, which he might reasonably be expected to carry with LAWS OF GUYANA Customs Cap.8201 him for his regular and private use provided they have been in his possession and bona fide use for a reasonable time, except that this exemption, shall not be and gramophone records, and shall, in the case of a tourist, include only one sporting firearm with not more than fifty cartridges, and ten gramophone records; (c) in the case of a passenger or settler only, instruments and tools to be used by him for the purpose of his profession, trade, occupation or employment provided that they have been in his possession and bona fide use for a reasonable period; (d) in the case of a tourist only, travel souvenirs to a value not exceeding two thousand dollars imported in transit by him, provided that such souvenirs are carried on his person or in his baggage and are not intended for commercial purposes. (2) Personal effects, not being merchandise, of natives of Guyana or persons ordinarily domiciled in Guyana who have died abroad. (3) In this item “tourist” means any person other than a person normally resident in Guyana who enters Guyana and remains for not less than twenty-four hours and not more LAWS OF GUYANA Customs Cap. 82:01 than six months in the course of any twelve- month period for legitimate no- immigration purposes, such as touring, recreation, sport, health, study, religious pilgrimage or business.

6 — Goods for the use of any Mission or Consulate or

6. Goods for the use of any Mission or Consulate or the members thereof, shall, to the extent provided by the Vienna Convention on Diplomatic Relations, 1961 or the Vienna Convention on Consular Relations, 1963, respectively, be exempt from import duties provided that the foregoing provision of this item shall not be deemed to confer any privileges more than those that are accorded Guyana on her representatives in the sending state. Cultural 7. Articles of an educational, scientific or cultural Articles nature of the following description, being products of any State which is a party to the agreement on the importation of educational, scientific and cultural materials approved by the General Conference of the United Nations Educational, Scientific and Cultural Organisation during its Fifth Session at Florence in June, 1950, to the satisfaction of the Comptroller of Customs as to their LAWS OF GUYANA Customs Cap. 82:01 description and use. (i) Books, documents (printed or produced by duplicating processes, but excluding stationery), periodicals, newspaper, manuscripts (including typescripts), musical composition, maps, charts; (ii) Painting and drawing (excluding manufactured wares), hand painted impression signed and numbered by the artist, original work of art of statuary or sculpture; collectors pieces and objects of art consigned to approved public galleries, museums and other public institutions and not intended for resale; antiques more than one hundred years old; (iii) Films, slide and sound recordings: Provided that articles in sub-section (iii) may only be imported by a cultural society or body approved as such by the Minister. . Diseases, articles 8. Chemicals, drugs, medicines, medical appliances and other for treatment and prevention of approved materials of the following description to the satisfaction of the Comptroller as to their description and use, namely- LAWS OF GUYANA Customs Cap.82:01 (1) Animal Charcoal; (2) Thymol, Carbon Tetrachloride, quinine and its salts, salvarsan, and any other drugs or preparation prevention approved by the Chief Medical Officer for use exclusively in the diagnosis treatment of ankylostomiasis, malaria, filariasis, tuberculosis and veneral diseases; vaccine, lymph, medicinal serums and cultural media. (3) Oil and oil mixture suitable for larvicidal purposes and approved by the chief medical officer for use exclusively in connection with the prevention of mosquito borne diseases; (4) Drugs, medicines, appliances and other materials imported by or for the use of Guyana Chest Society or for the infant welfare and maternity league; (5) Medicines and cattle dips approved by the Chief Agricultural Officer, for use exclusively in the treatment of diseases of livestock; (6) Cardiozal, and such other substances and preparation as may be from time to time approved by the Chief Medical Officer for the treatment of mental diseases; (7) Chlordane prepared as insecticide LAWS OF GUYANA Customs Cap.82:01 Emblems 9. Artificial flowers, miniature flags, buttons, brooches and other similar small emblems of no commercial values imported for sale for the purpose of providing funds in aid of any institutions or charitable purpose approved by the Minister. Red Cross, 10. Articles imported by and for the use of, the Guyana Red Cross St. John’s Ambulance Society, the St.Johns Ambulance Association and the Guyana Society and Guyana Society for for the blind respectively. the Blind Fire fighting 11. Fire fighting apparatus, including fire engines, fire hose and apparatus couplings, fire extinguishers and parts and refill therefor, admitted as such by the Comptroller. Government 12. Goods imported or taken out of Bond by the Government for its own use. Town 13. Goods imported by or for the Georgetown Town Council, New Council etc. Amsterdam Town Council, Georgetown Sewage and Water Commissions, the Committee of the National Library or any Local LAWS OF GUYANA Customs CAP.82:01 Authority certified by the appropriate authority to be for the purposes of administration.

14 — (1) Goods officially imported or officially taken out of bonds for

14. (1) Goods officially imported or officially taken out of bonds for Armed the forces uses in Guyana of the Armed Forces of any Commonwealth Country. (2) Arms, ammunition, uniforms, accoutrements and equipment Cadet Force Rifle imported by and for the use Rifle of any Cadet Force or Rifle Association association, approved by the Minister on the signed declaration of the Association Officer for the time being in command of any such force or of the President or Chairman of such as the case may be. Guyana (3) Arms, accoutrements, equipment, uniforms the property of Defence officer of the Guyana Defence imported by such officers for Force their personal use as required by the regulations of their Force and admitted as such by the Comptroller.

15 — Hearing aids, crutches, invalid chairs, trusses and similar

15. Hearing aids, crutches, invalid chairs, trusses and similar Hearing aids, crutches, etc appliances and identifiable spare parts for the relief of permanent bodily disablement, including reading matter and articles specially designed for the blind. Hospitals 16. (1) Equipment and medical and surgical supplies imported by any hospital or veterinary hospital established in Guyana, provided the LAWS OF GUYANA Customs Cap.82:01 Comptroller is satisfied that such equipment and supplies are necessary for the proper functioning of such hospital or veterinary hospital and that such hospital or veterinary hospital has been approved by the Minister for the purpose of this concession. (2) Materials imported for the construction, replacement or extension of hospital approved by the Minister for the purpose of this concession. Lamps and 17. Lamps and lanterns (other than electric lamps and lanterns) for Lanterns illumination including their parts and accessories. Meteorological 18. Goods which the Comptroller is satisfied are imported by or for offices, or the use of any office or bureau for meteorological observation any scientific research research institution, approved by the Scientific or Minister. institutions

19 — Miners’ lamps together with any head gear to which such

19. Miners’ lamps together with any head gear to which such Miners’ Lamps lamps may be attached.

20 — Mosquito nets, mosquito netting, and mosquito proof gauze,

20. Mosquito nets, mosquito netting, and mosquito proof gauze, Mosquito nets, etc. admitted as such by the Comptroller. LAWS OF GUYANA Customs Cap.82:01 Ships 21. Ships use exclusively for foreign trade. Navigation Aids 22. Navigation aids for use exclusively for rivers in Guyana. Parcels for 23. Unsolicited gifts imported by post by or for Forces members of the Armed Forces of any Commonwealth Country stationed in Guyana but mot domiciled therein. Patterns and 24. Patterns and samples, cut, mutilated or otherwise samples spoil to the satisfaction of the Comptroller so as to render them unmerchantable LAWS OF GUYANA Customs Cap.82:01 B-FULL EXEMPTIONS (1)-FOR APPROVED INDUSTRY AND AGRICULTURE (Cont’d) Photographs. 25. Unframed photographs not imported for sale.

26 — (1) Altar bread and alter wine, imported for the

26. (1) Altar bread and alter wine, imported for the Places of purposes of administering the sacrament, on the signed worship; Altar declaration of the head denomination for which they are wine and alter intended. School 27. (1) School apparatus and equipment, including apparatus and equipment for games and physical training, shown to the satisfaction of the Comptroller to be imported solely for use in schools which have been approved for use by Chief Education Officer and Certified by the Head of the school to be and remain the property of such school. (2) Goods which the Comptroller is satisfied are solely for use in the construction or repair of schools approved by the Chief Education Officer. Tombstone 28. Tombstones and memorials engraved with an inscription memorials in and commemoration of a deceased person. LAWS OF GUYANA Customs Cap.82:01 Trophies 29. Cups, medals, shields and other similar trophies, not being articles of general utility, proved to the satisfaction of the Comptroller to be specially imported for bestowal as honorary distinctions or prizes or when won abroad or sent by donor resident abroad provided that the articles do not bear any advertisement and that this exemption shall not apply or extend to the importation or stocking of the articles for the purposes of trade.

30 — (1) Uniforms imported by the members of the

30. (1) Uniforms imported by the members of the Uniforms and Public Service for their own use as required by the robes regulations and the rule of the Public and Judicial Service. (2) Robes, gowns and other academic dress of any university, educational institution or professional body, approved by the Chief Education Officer, imported by a graduate or member of such university, institution or body for his personal use. Water

31 — Chemicals and other substances, which the

31. Chemicals and other substances, which the purification Comptroller is satisfied, are to be used in connection with any scheme approved by the Minister for the purification of water.

32 — Uniforms and equipment imported by and for the use

32. Uniforms and equipment imported by and for the use Youth of Boy Scouts. Boys Brigade and Girls Guides Association Association and such other Youth Associations as may be approved by the Minister on the signed declaration of the person for the time being in charge of such association. LAWS OF GUYANA Customs Cap.82:01 Equipment for 33. Equipment imported by or for International Aeradio International Ltd., for their use as aeronautical International aids to Aeradio Ltd. navigation. Foreign 34. Supplies, equipment and materials introduced into Operation Guyana by the Foreign Operations Administration of the Administration Government of the United States of America, either directly or through contract with any public or private organization for purposes of effectuating the agreements for technical co- operation reached between the Government of Guyana and the Government of the United States on the 12th day of July, 1954 (2) Personal and household goods of all kinds for the personal use of themselves and members of their families imported by personnel of ten Government of United States of America whether employed directly by the said government or under contract with a public or private organization in Guyana in Connection with the technical co- operation programmed to be carried out pursuant to the agreement referred to in (1) above. Government 35. Material and equipment imported by any person for the contracts purpose of carrying out works in pursuance of any contract between such persons and the Government of Guyana where the Comptroller is satisfied that such materials and equipment shall be exempt from import duties from customs: Provided that on completion of such works the importer shall be liable to pay existing rates of duties on all materials not used up, and on all equipment unless such material or equipment is re-exported. LAWS OF GUYANA Customs Cap.82:01 B- FULL EXEMPTIONS (1)- FOR APPROVED INDUSTRY AND AGRICULTURE (Cont’d) Postage stamps. 36. Postage stamps, used. Museums and 37. Articles, equipment and other items that the Comptroller zoos, articles for. is satisfied are solely for the purpose of maintaining museums and zoos approved by the Minister. Technical 38. Goods imported for his personal use of the personal use assistance of his family by a member of any organization or agency engaged on a technical assistance mission in Guyana where and to the extent that the agreement relating to such technical assistance so provides. Importation by 39. The following articles, when imported by an approved tourist accredited representative or correspondent of any official agencies national agency of a state which is a party to the United Nations Convention concerning National Customs Facilities for Touring and Additional Protocol relating to the importation of Tourist Publicity tourist Documents and material agreed to at New York on the 4th June 1954, chiefly for the purpose of encouraging the public to visit that state to attend cultural, LAWS OF GUYANA Customs Cap.82:01 touristic, sporting, religious or professional meetings or demonstrations held in that state, to the satisfaction of the Comptroller as to their description and use- (a) Pictures and drawings, photographs and photographic enlargements, art books, painting, engraving, lithographs, sculptures, tapestries, and other similar works of art, when imported for any exhibition as the Comptroller may approve; (b) Showcases, stands and other similar articles used for the purpose of display and including any electrical and mechanical equipment required for operating such displays; (c) Documentary films, records, tape recordings and other sound recordings intended for use in performances at which no charge is made but excluding those whose subjects lend themselves to commercial advertising and those which are on general sale in Guyana; (d) A reasonable number of flags (e) Diagrams, scales models, lanterns slides, painting blocks, photographic negatives; (f) Specimens, in reasonable numbers of articles of national handicrafts, local costumes and similar articles of folklore: LAWS OF GUYANA Customs Cap.82:01 B- FULL EXEMPTIONS (1)- FOR APPROVED INDUSTRY AND AGRICULTURE (Cont’d) Provided that on the expiration of twelve months after the entry of goods under this item or such further period as the Comptroller may allow the importer shall be liable to pay duty at existing rate on a value to be fixed by the Comptroller on all goods not re-exported or destroyed to his satisfaction.

40 — (i) Apparatus and machinery designed to produce

40. (i) Apparatus and machinery designed to produce Apparatus, motive power, heat, light or electricity through the energy utilization of renewable sources of energy as approved by Production the Minister. Utilisation, Conservation. (ii) Apparatus designed to conserve on the use of electricity and other sources of energy, as approved by the Minister. Archaeological 41. Supplies, equipment, instrument and apparatus for the sites and recovery and restoration of archaeological sites and artifacts artifacts imported by bodies approved by the Minister of Education and admitted as such by the Comptroller. LAWS OF GUYANA Customs Cap.82:01 Clothing for 42. Clothing donated for the use of indigent school children Indigent to schools and institutions as approved by the Minister of And children Education admitted as such by the Comptroller. Economic 43. Goods which are made available free of charge by a Development country or an international institution, or by an individual or a group of individuals with a view of assisting the economic development of Guyana as approved by the Minister. Head of State 44. (i) Goods imported by or for the use of the Head of Prime Minister. state. (ii) Goods imported for use by the Prime Minister. LAWS OF GUYANA Customs Cap. 82:01 RULES GOVERNING THE APPLICATION OF THE LIST OF CONDITIONAL DUTY EXEMPTIONS

1 — A Member State may refuse to grant full duty exemption for any good eligible therefore

1. A Member State may refuse to grant full duty exemption for any good eligible therefore under the List and may choose instead to apply a level of import tariff on such good not higher than that provided in the Schedule of Tariff Rates.

2 — In a number of cases (for example, in connection with shipping and aircraft, for health,

2. In a number of cases (for example, in connection with shipping and aircraft, for health, governmental, social and cultural purposes), while the scope of the duty exemption has been specified, each Member State is free to approve the beneficiaries (whether the individual, the institution or the organization) of the exemption.

3 — The reference in the List to goods for the use of international organisations or their

3. The reference in the List to goods for the use of international organisations or their personnel is understood to include inter-governmental organisations operating within the Common Market pursuant to an agreement in force between such organisations and the Government of one or more Member States.

4 — (a) Where the goods produced by an enterprise do not meet the qualifying conditions set

4. (a) Where the goods produced by an enterprise do not meet the qualifying conditions set down with respect to those goods in Schedule II to the Common Market Annex to the Treaty, that the enterprise will not qualify for exemption from duty with regard to the materials utilised in the production of those goods. (b) This rule will not apply to goods which are produced for export to third countries. (c) The Rule will have effect only with regard to concessions approved following entry into force. (d) This Rule will enter into force concurrently with the entry into force of the amended Common Market Origin rules established by the council in July 1990, and the agreement by the Council with respect to the amendment of the Harmonised Scheme for Fiscal Incentives to take account of the provisions of this rule.

5 — (a) The items set down in Part I of the list on Ineligibles appended to this list of

5. (a) The items set down in Part I of the list on Ineligibles appended to this list of Conditional Duty Exemptions shall not be eligible for exemption or reduction of duty where they are imported for use in Industry, Agriculture, Forestry, Fisheries and Mining, except: - when the item is imported for use in new investment or substantial expansion; or - when the items is provided by a country or an international institution in the context of development finance with a view to assisting the economic development of the importing Member State, and when the agreement between the importing Member State and the donor country or international institution requires sourcing from a particular extra- regional source on a concessional duty basis. LAWS OF GUYANA Customs Cap. 82:01 (b) The items set down in Part I and Part II of the List of Ineligibles appended to this list of conditional Duty Exemptions shall not be eligible for exemption or reduction of duty where they are imported for use in the circumstances contemplated in Section XI1 - For Other Approved Purposes (excluding 23- Goods [including foodstuff] imported for used in rehabilitation or relief following natural disaster, as approved by the Competent Authority), except that this ineligibility will not apply where the Competent Authority is satisfied that the items are gifts or have been provided on a concessional basis. LAWS OF GUYANA Customs Cap. 82:01 PART 1 LIST OF COMMODITIES INELIGIBLE FOR CONDITIONAL DUTY EXEMPTIONS HEADING NO DESCRIPTION OF GOODS 0702.00 Tomatoes, fresh or chilled 0703.102 Shallots (eschallots) 0704.101 Cauliflowers 0704.901 Cabbages 0705.10 Lettuce 0706.101 Carrots 0707.001 Cucumbers 0708.101 Pigeon peas 0708.102 Blackeye peas 0708.201 String beans 0708.202 Bora (bodi) beans (Vigna spp.) 0709.30 Aubergines (egg-plants) 0709.609 Other fruits of the genus Capsicum or of the genus Pimenta LAWS OF GUYANA Customs Cap. 82:01 HEADING NO DESCRIPTION OF GOODS 0709.901 Zucchini 0709.902 Ochroes 0709.903 Pumpkins 0710.229 String beans, other frozen 0710.30 Spinach, New Zealand spinach and orache spinish (garden spinach), frozen 0713.331 Red Kidney beans 0714.10 Manioc (cassava) 0714.20 Sweet potatoes 0714.901 Arrowroot 0714.902 Dasheens 0714.903 Eddoes 0714.904 Tannias 0714.905 Yams 0801,10 Coconut 0803.001 Bananas, fresh 0803.002 Plantains, fresh 0804.30 Pineapples, fresh LAWS OF GUYANA Customs Cap. 82:01 HEADING NO DESCRIPTION OF GOODS 0804.40 Avocados, fresh 0804.50 Guavas, mangoes and mangosteens, fresh 0805.10 Oranges, Fresh 0805.201 Ugli fruit 0805.202 Ortaniques 0805.30 Lemons and limes 0805.40 Grapefruit 0807.101 Cantaloupes 0807.11 Watermelons 0807.192 Muskemelons 0807.20 Papaws (papayas) 0810.901 Sapodillas 0810.902 Golden Apples 0810.903 Passion fruit 0810.904 Soursop 0810.905 Breadfruit 0810.906 Carambolas 0904.202 Pimento (allspice) LAWS OF GUYANA Customs Cap. 82:01 HEADING NO DESCRIPTION OF GOODS 09.06 Cinnamon and cinnamon –tree flowers 0907.00 Cloves (whole fruit, cloves and stems 0908.10 Nutmeg 0908.20 Mace 0910.10 Ginger 0910.30 Tumeric (curcuma) 0910.401 Thyme 0910.402 Bay leaves 1006.20 Husked (brown rice) 1006.30 Semi-milled or wholly-milled rice, whether or not polished or glazed 1006.40 Broken rice 1101.009 Other wheat or meslin flour 1106.202 Arrowroot flour 1108.191 Arrowroot starch 1203.00 Copra 1208.10 Flours and meals of Soya beans LAWS OF GUYANA Customs Cap. 82:01 HEADING NO DESCRIPTION OF GOODS 1208.902 Flours and meals of copra 1212.92 Sugar cane 15.07 Soya-bean oil and its fractions, whether or not refined, but not chemically modified 15.08 Ground- nut oil and its fractions, whether or not refined, but not chemically 15.09 modified 15.10 Olive oil and its fractions, whether or not refined, but not chemically modified Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or EX 15.11 fractions of heading No. 15.09 Palm oil and its fractions, refined, but not chemically modified (excluding palm 15.12 stearin) Sunflower –seed, safflower or cotton-seed oil and fractions thereof, whether or not 15.13 refined, but not chemically modified Coconut (copra), palm kernel or babassuu oil and fractions thereof, whether or not 15.14 refined, but not chemically modified Rape, colza or mustard oil and fractions thereof, whether or not refined, but not EX 15.15 chemically modified Other fixed vegetable fats and oils (excluding jojoba oil) and their fractions, 1516.101 whether or not refined, but not chemically modified 1516.20 Fish fats and oils and their fractions LAWS OF GUYANA Customs Cap. 82:01 1701.11 Vegetable fats and oils and their fractions 1701.12 Cane sugar 2009.111 Beet sugar Orange juice, frozen, concentrated LAWS OF GUYANA Customs Cap. 82:01 HEADING NO DESCRIPTION OF GOODS 2009.191 Orange juice, other, concentrated 2009.201 Grapefruit juice, concentrated 2102.30 Prepared baking powders 2306.50 Oils cake of coconut or copra 2309.903 Prepared complete pig feed 2309.904 Prepared complete cattle feed 2309.906 Other prepared complete animal feeds 2520.101 Gypsum 2521.00 Limestome flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement 2522.10 Quicklime 2522.20 Slaked lime 2522.30 Hydraulic lime 2523.291 Building cement (grey) 2606.00 Aluminum ores and concentrates 2707.991 Gasoline blending preparations 2708.10 Pitch LAWS OF GUYANA Customs Cap. 82:01 HEADING NO DESCRIPTION OF GOODS 2710.911 Lubricating oil base stock (paraffinic type) within the range 2710.94 H.V.I.55 and H.V.I.160, including straight run and blended base oils 2804.10 Hydraulic brake fluids and other prepared liquids for hydraulic 2804.30 transmission 2804.40 Hydrogen 2807.002 Nitrogen 2811.21 Oxygen 2814.10 Sulphuric acid, other 2818.20 Carbon dioxide 2833.22 Anhydrous ammonia 2901.101. Aluminum oxide (alumina), other than artificial corundum ex 32.08 Sulphate of aluminum ex 32.08 Sulphonic acid [Tridecylbenzene (TDBSA) and Linear Alkyl ex 32.08 benzene (LABSA) ex 32.08 Automotive paints ex 32.08 Marine paints ex 32.08 Enamels ex 32.08 Other paints ex 32.08 Marine varnishes (including lacquers) LAWS OF GUYANA Customs Cap. 82:01 DESCRIPTION OF GOODS HEADING NO ex 32.08 Other varnishes (including lacquers) ex 32.08 Other solutions as defined in Note 4 of Chapter 32 ex 32.09 Paints ex32.09 Enamels ex32.09 Varnishes (including lacquers) 3210.001 Water-thinned paints (emulsion paints or dispersion paints) 3210.002 Distempers, dry 3210.003 Enamels 3210.004 Other paints 3210.005 Marine varnishes (including lacquers) 3210.006 Other varnishes (including lacquers) 3214.102 Painters’ fillings 3214.103 Glaziers linseed oil putty 3214.104 Other glaziers’ putty 3301.12 Orange oil 3301.14 Lime oil 3301.191 Grapefruit oil 3301.291 Bay oil LAWS OF GUYANA Customs Cap. 82:01 HEADING NO DESCRIPTION OF GOODS 3301.292 Clove oil 3301.294 Nutmeg oil 3301.295 Patchouli oil 3302.101 Mixture of two or more of bay, clove, ginger, grapefruit, lemon, lime, nutmeg, orange, patchouli and pimento oils 3501.901 Casein glues 3814.001 Thinners 3819.00 Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70 per cent by weight of petroleum oils or oils obtained from bituminous minerals 3820.001 Anti-freezing preparations ex 3917.20 PVC pipes ex 3917.321 Electrical conduits and other piping, of PVC ex 3917.329 Electrical conduits and other piping, other 3917.40 Fittings 3925.902 Gutters of plastics 3926.907 Motor vehicle licence plates of plastics 4006.10 “Camel –back” strips for retreading rubber tyres LAWS OF GUYANA Customs Cap. 82:01 HEADING NO DESCRIPTION OF GOODS 4008.00 Plates, sheets, strip, rods and profile shapes of vulcanised rubber other than hard rubber 4011.10 New pneumatic tyres, of rubber of a kind used on motor cars (including station wagons and racing cars) 4012.101 Retreaded tyres of a kind used on motor cars (including station wagons and racing cars) 4012.102 Retreaded tyres of a kind used on buses or lorries 4401.10 Fuel wood, in logs, in twigs, in faggots or in similar forms 4401.30 Sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms 4402.00 Wood charcoal (including shell or nut charcoal), whether or not 403.109 agglomerated Wood in the rough, of other non-coniferous species, treated with paint, stains, creosote and other preservatives 4403.40 Other wood in the rough, of tropical species 4403.90 Other wood in the rough, of other non-coniferous species 4404.101 Split poles, piles, pickets, stakes and sticks, of wood 4406.00 Railway or tramway sleepers (cross-ties) of wood 4407.292 Greenheart 4407.293 Mora LAWS OF GUYANA Customs Cap. 82:01 HEADING NO DESCRIPTION OF GOODS 4409.202 Greenheart 4409.204 Mora 4417.001 Handles for axes, brooms, flies, hammers, hoes, picks, rakes and 4819.10 shovels 6810.11 Cartons, boxes and cases, of corrugated paper or paperboard Building blocks and bricks of cement, of concrete or of artificial stone, 6904.10 whether or not reinforced ex72.10 Ceramic building bricks Flat- rolled products of iron or non-alloy steel, for a width of 600 mm or ex7210.30 more, clad, plated or coated; 7210.301 Electrolytically plated or coated with zinc: ex7210.40 Of thickness of less than 3 mm, corrugated 7210.41 Otherwise plated or coated with zinc: 7210.411 Corrugated: ex7210.60 Of a thickness of less than 3 mm ex7210.61 Plated or coated with aluminum: 7210.611 Plated or coated with aluminum-zinc: ex7210.70 Of thickness of less than 3 mm, corrugated LAWS OF GUYANA Customs Cap. 82:01 7210.701 Painted, varnished or coated with plastics: Of a thickness of less than 3 mm, corrugated ex7210.90 Other: 7210.901 Of a thickness of less than 3 mm, corrugated LAWS OF GUYANA Customs Cap. 82:01 HEADING NO DESCRIPTION OF GOODS ex72.12 Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, clad, plated or coated: ex7212.20 Electrolytically plated or coated with zinc: 7212.201 Of a thickness of less than 3mm, corrugated ex7212.30 Otherwise plated or coated with zinc: 7212.301 Of a thickness of less than 3 mm, corrugated ex7212.40 Painted, varnished or coated with plastics: 7212.401 Of a thickness of less than 3mm, corrugated ex7212.50 Otherwise plated or coated: 7212.501 Of a thickness of less than 3mm, corrugated ex7212.60 Clad: 7212.601 Of a thickness of less than 3mm, corrugated 7313.001 Barbed wire, of iron or steel 7314.201 Grill, welded at the intersection, of wire with a maximum cross-sectional dimension of 3 mm or more and having a mesh size of 100 cm2 or more 7314.419 Chain link fencing 8311.101 Coated electrodes of base metal, for electric arc-welding, of non-alloy steel 8311.20 Cored wire of base metal, for electric arc-welding 8311.30 Coated rods and cores wire, of base metal, for soldering, brazing or welding by flame LAWS OF GUYANA Customs Cap. 82:01 8421.231 Oil filters for internal combustion engines 8421.232 Petrol filters for internal combustion engines 9021.21 Artificial teeth ex9603.40 Paint brushes 9607.10 Slide fasteners LAWS OF GUYANA Customs Cap. 82:01 PART II LIST OF COMMODITIES INELIGIBLE FOR CONDITIONAL DUTY EXEMPTIONS HEADING NO DESCRIPTION 02.10 Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal 0210.10 Meat of swine: 0210.11 Hams, shoulders and cuts thereof with bone in 0210.12 Bellies (streakly) and cuts thereof 0210.99 Other (excluding salted or in brine) 0210.20 Meat of bovine animals: 0210.202 Dried 0210.203 Smoked 0210.901 Meat (other than swine or bovine animals) 0210.902 Edible meat offal 0210.903 Edible flours and meals of meat or meat offal LAWS OF GUYANA Customs Cap. 82:01 HEADING NO DESCRIPTION Ex 0305.10 Fish meat fit for human consumption 0305.20 Livers and roes, dried, smoked, salted or in brine 0305.30 Fish fillets, dried, salted or in brine, but not smoked 0305.40 Smoked fish, including fillets: 0305.41 Salmon 0305.49 Other smoked fish, including fillets 0305.599 Other dried fish, whether or not salted but not smoked(other than cod, mackerel, herrings, alewives, saithe, pollock, haddock and hake) 0305.699 Other fish, salted but not dried or smoked and fish in brine (other than herring, cod mackerel. Alewives, saithe, Pollock, haddock and hake) 0402.999 Other milk and cream 0403.10 Yogurt 15.17 Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading No. 15.16 16.01 Sausages and similar products, of meat, meat offal or blood; food preparations based on these products. 16.02 Other prepared or preserved meat, meat offal or blood: 1602.20 Of liver of any animal LAWS OF GUYANA Customs Cap. 82:01 HEADING NO DESCRIPTION OF GOODS 1602.31 Of turkeys: 1602.311 Cured or smoked 1602.319 Other prepared or preserved meat of turkeys 1602.40 Of swine: 1602.41 Hams and cuts thereof 1602.42 Shoulders and cuts thereof 1602.491 Luncheon meat 1602.499 Other prepared or preserved meat of swine 1602.509 Other prepared or preserved meat of bovine animals 1602.909 Other prepared or preserved meat, meat offal or blood 16.04 Prepared or preserved fish, caviar substitutes prepared from fish eggs 1604.11 Salmon 1604.132 Sardinella and brisling or sprats 1604.142 Skipjack and bonito 1604.19 Other fish, whole or in pieces, but not minced 1604.20 Other prepared or preserved fish LAWS OF GUYANA Customs Cap. 82:01 HEADING NO DESCRIPTION OF GOODS 1604.30 Caviar and caviar substitutes 16.05 Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved 17.04 Sugar confectionery (including white chocolate), not containing cocoa 1805.001 Cocoa powder, put up for retail sale in packages of not more than 2 kg 180.06 Chocolate and other food preparations containing cocoa 1901.902 Preparations of malt extract 19.04 Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals, other than maize (corn), in grain form or in the form of flakes or other worked grains (except flour and meal), pre-cooked or otherwise prepared, not elsewhere specified or included ex1905.301 Biscuits, sweetened 1905.901 Biscuits, unsweetened 1905.902 Ice cream cones 1905.909 Other bakers’ wares 20.01 Vegetables, fruits, nuts and other edible parts of plants, prepared or 2001.109 preserved by vinegar or acetic acid: Other cucumbers and gherkins LAWS OF GUYANA Customs Cap. 82:01 HEADING NO DESCRIPTION OF GOODS 2001.209 Other onions 2001.909 Other vegetables, fruits, nuts and other edible parts of plants 20.02 Tomatoes prepared or preserved otherwise than by vinegar or acetic acid: 2002.109 Tomatoes, whole or in pieces 202.902 Other tomatoes 20.03 Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid: 2003.109 Other mushrooms 2003.209 Other truffles 20.04 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen: 204.109 Other potatoes 2004.909 Other vegetables and mixtures of vegetables 20.05 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading No.20.06: 2005.109 Other homogenized vegetables 2005.209 Other potatoes LAWS OF GUYANA Customs Cap. 82:01 HEADING NO DESCRIPTION OF GOODS 2005.409 Other peas 2005.519 Other beans 2005.60 Asparagus 2005.709 Other olives 2005.809 Other sweet corn 2005.902 Other sauerkraut 2005.909 Other vegetables and mixtures of vegetables 20.06 Vegetables, fruits, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glace or crystallised) 2006.002 Maraschino and glace cherries 20.07 Jams, fruits jellies, marmalades, fruit or nut puree and fruit or nut pastes, being cooked preparations, whether or not containing added sugar or other sweetening matter. 2007.109 Other homogenized preparations 2007919 Other citrus fruit 2007.992 Pineapple based preparations 2007.993 Guava jams and jellies 2007.994 Guava cheese LAWS OF GUYANA Customs Cap. 82:01 HEADING NO DESCRIPTION OF GOODS 2007.995 Nutmeg jams and jellies 2007.999 Other 20.08 Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included 20.09 Fruit juices (including grape must) and vegetables juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter 2009.409 other pineapple juice 2009.509 Other tomato juice 2009.609 Other grape juice (including grape must) 2009.709 Other apple juice 2009.803 Passion fruit juice, other 2009.806 Tamarind juice, other 2009.809 Other juice of any other single fruit or vegetable 2009.904 Other pineapple –based juices 2009.909 Other mixtures of juices LAWS OF GUYANA Customs Cap. 82:01 HEADING NO DESCRIPTION OF GOODS 21.01 Extracts, essences and concentrates, of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate, roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof ex21.03 Sauces and preparations therefor; mixed condiments and mixed seasonings; prepared mustard ex21.04 Soups and broths and preparations therefor, homogenized composite food preparations (excluding preparations for infant use, put up for retail sale) 21.05 Ice cream and other edible ice, whether or not containing cocoa 2106.901 Mauby syrup 2016.902 Other flavoured or coloured sugar syrups 2106.905 Ice cream powders 2016.906 Preparations consisting of saccharin and a foodstuff, used for sweetening 2106.909 Other food preparations not elsewhere specified or included 2201.101 Mineral waters 2201.102 Aerated waters 2202.101 Aerated beverages LAWS OF GUYANA Customs Cap. 82:01 HEADING NO DESCRIPTION OF GOODS 2209.00 Vinegar and substitutes for vinegar obtained from acetic acid LAWS OF GUYANA Customs Cap. 82:01 HEADING NO DESCRIPTION OF GOODS 2309.10 Dog or cat food, put up for retail sale 2309.901 Mixed bird seed 2309.902 Other foods for pets 2501.001 Table salt in retail packages of not more than 2.5 kg 2712.10 Perfumes jelly 33.03 Perfumes and toilet waters 33.04 Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations. 33.05 Preparations for use on the hair 3306.101 Toothpastes ex33.07 Pre-shave, shaving or after –shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties (excluding perfumed bath-salts and other bath preparations) ex34.01 Soap; organic surface-active products and preparations for use as soap, LAWS OF GUYANA Customs Cap. 82:01 HEADING NO DESCRIPTION OF GOODS in form of bars, cakes, moulded pieces or shapes, whether or not containing soap; paper, wadding; felt and nonwovens, impregnated, coated or covered with soap or detergent (excluding industrial soaps) Ex34.02 Organic surface-active agents (other than soap); surface –active preparations washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading No.34.01 (excluding organic surface-active 34.05 agents, not put up for retail sale) Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, souring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular plastics or cellular rubber, impregnated, coated or covered with such 34.06 preparations), excluding waxes of heading No.34.04 36.05 Candles, tapers and the like 3808.10 Matches, other than pyrotechnic articles of heading No. 36.04 3808.102 Insecticides: 3808.103 Mosquito coil Other insecticides, put in forms or packing for retail sale or as preparations 3808.401 or articles Disinfectants, put up in forms or packing for retail sale or as preparations or 3808.901 articles Rodenticides, put up in forms or packing for retail sale or as preparations or articles LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS NO 3808.903 Other products, put up in forms or packing for retail sale or as preparations or articles 3917.322 Garden hose, of plastics, without fittings 3917.331 Garden hose, of plastics, with fittings 3924.101 Cups, forks, knives, plates, spoons and tumblers, of plastics 3924.901 Ashtrays, buckets, coat-hangers and dustbins, of plastics 3924.902 Flower pots, of plastics 4016.991 Rubber bands 4202.111 Suit-cases, travelling-bags and brief-cases, with surface of leather, of composition leather or of patent leather 4202.121 Suit-cases, with outer surface of plastics or of other textile materials 4202.122 Travelling-bags and brief-cases, with outer surface of plastics or of textile materials 4202.20 Handbags, whether or not with shoulder strap, including those with handles: 4202.21 With outer surface of leather, of composition leather or patent leather 4202.22 With outer surface of plastic sheeting or of textile materials 4202.311 Purses, spectacle cases and wallets, with outer surface of leather, of composition leather or of patent leather. LAWS OF GUYANA Customs Cap. 82:01 HEADING NO DESCRIPTION OF GOODS 4202.321 Purses, spectacle cases and wallets, with surface of plastic sheeting or of textile materials 4415.20 Pallets, box pallets and other load boards; pallet collars of wood 4419.00 Tableware and kitchenware, of wood ex44.20 Caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94 4421.10 Clothes hangers 4421.909 Other articles of wood 4601.20 Mats, matting and screens of vegetables materials 4601.911 Straw envelopes for bottles 46.02 Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading No. 46.01; articles of loofah. 48.17 Envelopes, letter cards, plain post-cards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing, compendiums, of paper or paper board, containing an assortment of paper staionery LAWS OF GUYANA Customs Cap. 82:01 HEADING NO DESCRIPTION 48.18 Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for housedhold or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, serviettes, napkins for babies, tampons, bed sheets and similar household, sanitary or hospital articles, articles or apparel and clothing accessories of paper pulp, paper, cellulose wadding or webs of cellulose fibres: 4818.10 Toilet paper 4818.20 Handkerchiefs, cleansing or facial tissue and towels 4818.302 Serviettes 4818.50 Articles of apparel and clothing accessories 4818.90 Other articles 4819.60 Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like ex48.20 Registers, account books, note books, order books, receipt books, letter pads memorandum pads, diaries and similar articles, blotting-pads, binders (loose- leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers, of paper or paperboard LAWS OF GUYANA Customs Cap. 82:01 HEADING NO DESCRIPTION OF GOODS 4823.50 Other paperboard, of a kind used for writing, printing or other graphic 4823.60 purposes 4907.003 Trays, dishes, plates, cups and the like, of paper or paperboard 4907.009 Cheque forms Other stamp-impressed paper; stock, share or bond certificates and 49.09 similar documents of title Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without 4910.00 envelopes or trimmings 4911.999 Calendars of any kind, printed, including calendar blocks 5608.191 Other printed matter 5608.902 Net shopping bags of man-made textile materials 57.01 Net shopping bags of other textile materials 57.02 Carpets and other textile floor coverings, knotted, whether or not made up Carpets and other textile floor covering, woven, not tuffed or flocked, 57.03 whether or not made up, including “Kelem”, Schumacks”, Karamanie” and similar hand –woven rugs Carpets and other textile floor covering, tuffed, whether or not made up LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS NO 57.04 Carpets and other textile floor coverings, of felt, not tuffed or flocked, whether or not made up 5705.00 Other carpets and other textile floor coverings, whether or not made up 61.01 Men’s or boys’ overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind- jackets and similar articles, knitted or crocheted, other than those of heading No. 61.03 61.02 Women’s or girls, car-coats, capes, cloaks, anoraks (including ski- jackets), wind-cheaters, wind- jackets and similar articles, knitted or crocheted, other than those of heading No. 61.04 61.03 Men’s or boys’ suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or 61.04 crocheted Women’s or girls’ suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts 61.05 (other than swimwear), knitted or crocheted 61.06 Men’s or boys’ shirts, knitted or crocheted 61.07 Women’s or girls’ blouses, shirts and shirt-blouses, knitted or crocheted Men’s or boys’ underpants, briefs, nightshirts, pyjamas, bathrobe, dressing gowns and similar articles, knitted or crocheted LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS NO 61.08 Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pyjamas, negliges, bathrobes, dressing gowns and similar articles, knitted or crocheted 61.09 T-shirts, singles and other vests, knitted or crocheted 61.10 Jerseys, pullovers, cardigans, waist-coats and similar articles, knitted or crocheted 61.11 Babies garments and clothing accessories, knitted or crocheted 61.12 Track suits, ski suits and swimwear, knitted or crocheted 6113.00 Garments, made up of knotted or crocheted fabrics of heading No.59.03, 59.06 or 5907.00 61.14 Other garments, knitted or crocheted 61.15 Panty hoes, tights, stockings, socks and other hosiery, including stockings for varicose veins and footwear without applied soles, knitted or crocheted 61.16 Gloves, mittens and mitts, knitted or crocheted ex61.17 Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of clothing accessories LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS NO 61.11 Babies garments and clothing accessories, knitted or crocheted 62.01 Men’s or boys’ overcoats, car-coats capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, other than those of heading No. 62.03 62.02 Women’s or girls’ overcoats, car-coats capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, other than those of heading No. 62.04 62.03 Men’s or boys’ suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) 62.04 Women’s or girls’ suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted 62.05 Men’s and boys’ shirts 62.06 Women’s or girls blouses, shirts and shirt-blouses 62.07 Men’s or boys’ singlets and other vest, underpants, briefs, night-shirts, pyjamas, bathrobes, dressing gowns and similar articles 62.08 Women’s or girls’ singlets, and other vests, slips, petticoats, briefs, panties nightdresses, pyjamas, negliges, bathrobes, dressing gowns and similar articles LAWS OF GUYANA Customs Cap. 82:01 62.09 Babies garments and clothing accessories 62.10 Garments, made up of fabrics of heading No. 56.02,56.03.59.03,59.06 or 5907.00 62.11 Track suits, ski suits and swimwear; other garments LAWS OF GUYANA Customs Cap. 82:01 HEADING DESCRIPTION OF GOODS NO 61.11 Babies garments and clothing accessories, knitted or crocheted 6212.10 Brassieres 6212.20 Girdles and panty-gridles 62.13 Handkerchiefs 62.14 Shawls, scarves, mufflers, mantillas, veils and the like 62.15 Ties, bow ties and cravats ex62.16 Gloves, mittens and mitts (excluding industrial gloves) 6217.10 Other made up clothing accessories 63.02 Bed linen, table linen, toilet linen and kitchen linen 63.03 Curtains (including drapes) and interior blinds; curtain or bed 63.04 valances 6307.10 Other furnishing articles, excluding those of heading No.94.04 6307.902 Floor-cloths, dish-cloths, dusters and similar cleaning cloths Dress patterns, of other textile materials LAWS OF GUYANA Customs Cap. 82:01 HEADING NO DESCRIPTION OF GOODS 61.11 Babies garments and clothing accessories, knitted or crocheted 6307.903 Flags, pennants and banners 6307.904 Pin cushions 6307.909 Other made up textiles articles 6309.00 Worn clothing and other worn articles. 6401.10 Footwear, incorporating a protective metal toe-cap 6401.921 Waterproof boots (Wellingtons) 6403.40 Felt hats and other felt headgear, made from the hat bodies, hoods 6503.00 or plateaux of heading No. 6501.00, whether or not lined or trimmed 6504.00 Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed. ex65.05 Hats and other, headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed ex65.06 Other headgear, whether or not lined or trimmed (excluding safety headgear) 66.01 Umbrellas and sun umbrellas (including walking –stick umbrellas, garden umbrellas and similar umbrellas) 6602.00 Walking –sticks, seat-sticks, whips, riding –crops and the like. LAWS OF GUYANA Customs Cap. 82:01 DESCRIPTION OF GOODS HEADING NO 61.11 Babies garments and clothing accessories, knitted or crocheted 6701.001 Fans 6702.101 Artificial flowers, foliage and fruit; articles made of artificial flowers, foliage or fruit ex68.02 Articles of worked monumental or building stone (except slate) 6803.001 Troughs, reservoirs, basins and sinks, of slate or of agglomerated slate 6809.909 Other articles of plaster or of compositions based on plaster 6810.991 Statues, statuettes, animal figures; vases, flower- pots, architectural and garden ornaments; bird-baths, fountain basins, tomb-stones; reservoirs and troughs 69.13 Statuettes and other ornamental ceramic articles. 69.14 Other ceramic articles 7016.109 Other glass cubes and other glass smallwares 7018.909 Other statuettes and other ornaments of lamp-worked glass and articles of glass beads, imitation pearls, imitation precious or semi-precious or semi- precious stones and similar glass small wares 7321.111 Stoves and ranges 7321.112 Cookers 7321.113 Barbecues LAWS OF GUYANA Customs Cap. 82:01 HEADING NO DESCRIPTION OF GOODS 61.11 Babies garments and clothing accessories, knitted or crocheted 7323.102 Pot scourers and scouring or polishing pads 7323.93 Household articles of stainless steel: 7323.931 Baking pans 7323.932 Buckets 7323.933 Dust bins 7323.934 Funnels 7323.935 Watering –cans 7323.936 Clothes hangers 7323.937 Letter boxes 7323.94 Households articles of iron (other than cast iron) or steel, enameled: 7323.941 Backing pans 7323.942 Buckets 7323.943 Dust bins 7323.944 Funnels 7323.945 Watering –cans 7323.946 Clothes hangers 7323.947 Letter boxes LAWS OF GUYANA Customs Cap. 82:01 HEADING NO DESCRIPTION OF GOODS 61.11 Babies garments and clothing accessories, knitted or crocheted 7615.191 Saucepans 7615.192 Baking, stew and frying pans 8212.201 Safety razor blades 8310.00 Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metals, excluding those of heading No. 94.05 ex 8414.51 Table, floor, wall or window fans, with a self-contained electric motor of an output not exceeding 125W ex 84.15 Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated (excluding parts) ex 84.18 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading No.84.15 (excluding other refrigerating or freezing chests, cabinets, display counters, show-cases and similar refrigerating or freezing furniture and parts) 8419.191 Solar water heaters, for domestic use 8419.192 Other solar water heaters, 8419.193 Other water heaters, for domestic use 8419.199 Other water heaters, non-electric LAWS OF GUYANA Customs Cap. 82:01 HEADING NO DESCRIPTION OF GOODS 8421.121 Clothes dryers for domestic use 61.11 Babies garments and clothing accessories, knitted or crocheted 85.06 Primary cells and primary batteries 85.07 Electric accumulators, including separators therefor, whether or not rectangular (including square) 8509.801 Blenders 8516.01 Electric instantaneous or storage water heaters 8516.601 Stoves and cookers 8519.20 Other record-players 8519.30 Turntables (record decks) 8519.92 Pocket- size cassette-players 8519.93 Other, cassette-type 8519.99 Other sound reproducing apparatus 8520.33 Other cassette-type magnetic tape recorders 8520.39 Other magnetic tape recorders incorporating sound reproducing apparatus 8524.10 Gramophone records 8524.40 Magnetic tapes for reproducing phenomena other than sound or image 8524.50 Other magnetic tapes LAWS OF GUYANA Customs Cap. 82:01 HEADING NO DESCRIPTION OF GOODS 61.11 Babies garments and clothing accessories, knitted or crocheted 85.27 Reception or not combined, in the same housing, with sound recording or reproducing apparatus or a clock 85.28 Reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus; video monitors and video projectors 8539.20 Other filament lamps, excluding ultra-violet or infra- red lamps 8539.39 Other discharge lamps 9206.001 Steel band instruments 9401.30 Swivei seats with variable height adjustment 9401.50 Seats of cane, osier, bamboo or similar materials 9401.60 Other seats, with wooden frames 9401.70 Other seats with metal frames 9401.80 Other seats 9401.90 Parts of seats 9403.40 Other metal furniture 9403.50 Wooden furniture of a kind used in the kitchen Wooden furniture of a kind used in the bedroom LAWS OF GUYANA Customs Cap. 82:01 HEADING NO DESCRIPTION OF GOODS 61.11 Babies garments and clothing accessories, knitted or crocheted 9403.609 Other wooden furniture 9403.709 Other furniture of plastics 9403.809 Other furniture of other materials 9403.90 Parts of other furniture 9404.10 Mattress supports 9404.20 Mattresses 9404.90 Other articles of bedding and similar furnishings 9504.40 Playing cards 9504.901 Draughts and chess boards 9505.101 Artificial Christmas trees 96.01 Worked ivory, bone, tortoise- shell, horn, antlers, coral, mother-of –pearl and other animal carving material, and articles of these materials (including articles obtained by moulding) 96.02 Worked vegetable or mineral carving material and article of these materials; moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modeling pasted, and other moulded or carved articles, not elsewhere specified or included; worked unhardened gelatin, (except gelatin of heading No. 3503.00) and articles of unhardened gelatin. LAWS OF GUYANA Customs Cap. 82:01 DESCRIPTION OF GOOODS HEADING NO 61.11 Babies garments and clothing accessories, knitted or crocheted 9603.10 Brooms and brushes, consisting of twigs or other vegetable materials bound together, with or without handles ex9603.20 Tooth brush 9603.901 Feather dusters 9603.902 Scrubbing brushes 9603.903 Other brooms and mops for sweeping roads and floors 9608.10 Ball point pens 9611.001 Rubber stamps 9613.10 Pocket lighters, gas fuelled, non-refillable 9615.10 Combs, hair-slides and the like 9615.901 Hairpins LAWS OF GUYANA Customs Cap. 82:01

FIRST SCHEDULE PART IV — PART IV

FIRST SCHEDULE PART IV EXEMPTION FROM EXPORT DUTIES OF CUSTOMS 1. Raw gold within the meaning of the Mining Act. 2. Cut uncut polished precious stones. 3. Agricultural products and their by-products, excluding unrefined cane sugar and molasses. 4. Forest products including timber and lumber (other than greenheart timber and lumber) wood pulp, fire wood, charcoal, bark and extracts of bark, and there following when derived from wild growing trees or plants; fruit, oils balata, rubber and other latex, gums, resins, spices, tan-stuffs, dye stuffs, leaves, fibers, flosses, thatching materials and orchard. 5. Goods entered for re -exportation or exported on draw back, when exported. 6. Bona fide samples of produce or manufacture of Guyana. 7. Goods ordinary liable to export duty not exceeding two thousand dollar, and intended for exhibition purposes. 8. Articles of household furniture bona fide in use, and not intended for sale or exchange. 9. Alumina 10. Manganese 11. Goods being nether bauxite nor sugar, consign from Guyana to any community state mentioned in Part II of this Schedule. LAWS OF GUYANA Customs Cap. 82:01 Note: In this part of the Schedule “timber and lumber” includes trees when they have fallen or have been felled, and all wood, whether cut up or fashioned or hallowed out for any purpose or not. SECOND SCHEDULE IMPORTS PROHIBITED AND RESTRICTED IMPORTS LISTS OF PROHIBITED IMPORTS PART I Coin counterfeit 1. Base or Counterfeit of any country. Coin, substandard 2. Coin legally current in Guyana of any money purporting to be such, not being of the establish standard in weight and fineness. Food, unfit for Consumption 3. Articles of food intended for human consumption declared by the competent sanitary authority to be unfit for such purposes. Indecent articles 4. Indecent of obscene prints, printings photographs, books, cards, lithographic or other engraving or any other indecent or obscene articles. Infected cattle’s 5. Infected cattle, sheep or other animals, or carcasses thereof, and hides, skins, horns, hoofs or any other part of cattle or other animals which may be prohibited in order to prevent the introduction or spread of any communicable disease. LAWS OF GUYANA Customs Cap. 82:01 Matches 6. Matches containing white (yellow) phosphorus. PART II Arms and ammunition 1. Arms and Ammunition except with the written permission of the Commissioner of Police Cocaine heroin 2. Cocaine, heroin, cannabis sativa (known as Indian hemp or bhang), cannabis sativa etc cannabis indica, choras, or any preparations or mixture thereof, except under license of the Chief Medical officer. Imitation notes etc. 3. Goods which bear a design in imitation of any currency or bank notes or coin in common use in Guyana or elsewhere unless with the approval of the Comptroller. Spirits, etc. 4. Spirits (not being liqueurs, cordials, perfume spirits or medical spirits) and wine unless specifically reported as such, and unless in aircraft, or in ships of twenty seven decimal three tones burden at least, and in casks and other vessels capable of containing liquids, each of such casks or other vessels being of the size or content of forty-one litres at least or unless in glass or stone bottles properly packed in cases, or in demijohns, each case or demijohn containing not less than forty-one litres. 5.Tobacco, cigars, cigarillos or cigarettes, unless specifically reported such and Tobacco, cigars etc. unless as in aircraft, or in ships of ninety decimal one tonne burden at least and unless in whole and complete packages each containing not less than nine LAWS OF GUYANA Customs Cap. 82:01 decimal one kilogram net weight of tobacco, cigars, cigarillos or cigarettes except that the manufacturer of tobacco, cigars, cigarillos and cigarettes may be imported through the parcel post in quantities of less than decimal one kilogram net weight. Goods 7. (a) Goods which, if sold, would be liable to forfeiture under the Merchandise Marks without necessary Act. indication (b) Goods manufactured outside Guyana which whether or not bearing a name or a trademark, do not carry in relation to themselves a definite indication of the country in which they were made or produced unless the Comptroller having regard to the nature of such goods and the requirements of any regulations applicable thereto, deems otherwise. Opium prepared 8. Prepared opium and pipes or other utensils for use in the connection with smoking of the preparation of opium for smoking. Shaving 9. Shaving brushes manufactured in or exported from Japan. Stamps 10. Fictitious stamps and any die, plate, instrument or materials capable of making any General such stamps. 11. Goods the importation of which is prohibited by any other law of Guyana. 6.Tobacco extracts, essence or other concentrations of tobacco, or any Tobacco extract, etc. admixture thereof, tobacco stalks and tobacco stalk flour except under such LAWS OF GUYANA Customs Cap. 82:01 conditions as the Comptroller with the approval of the Minister, may either generally or in any particular case allow 7. Goods the importation of which is regulated by any other Law in Guyana except in accordance of such law. Exotic Fish 8. Exotic species of fish except in accordance with the terms of the license granted by the Chief Agricultural Officer Cinematographic 9 Cinematographic films (within the meaning of Section 2 of the films Cinematographic Act) to the exhibition of which the exemption provided in Section 15 (1) (a) or (c) of the said Act applies unless- (a) At the time of the importation of such film into Guyana, the importer thereof deposits it with an officer who shall issue a receipt therefor; (b) The importer furnishes the Minister responsible for public safety and public order with a true statement of the general nature of the subject matter of any such film; (c) The Minister on satisfying himself by such means as he may think fit (including one taking of custody of the film for the purpose of viewing it) that the film is in no manner prejudicial to public safety, public order, public morality, public health or the defence of Guyana, issues to the importer a certificate to that effect; and (d) The importer presents the certificate and the receipt to the officer and pay such duty as may be payable on the film. LAWS OF GUYANA Customs Cap. 82:01 Printed matter 10. Any printed matter which in the opinion of the Minister for the time being assigned responsibility for public safety and order is prejudial to the defence of Guyana, public safety or public order. THIRD SCHEDULE PROHIBITED AND RESTRICTED EXPORTS PART I LIST OF PROHIBITED EXPORTS (Cont’d) 1. Goods the exportation of which is prohibited by any other law of Guyana. 2. Any article other than- LAWS OF GUYANA Customs Cap. 82:01 (a) a ring worn by a passenger and shown to the satisfaction of the Comptroller to be significant of the marriage or engagement of that passenger; or (b) one watch worn by a passenger, consisting wholly or partly of precious or semi- precious stone or of precious metal or of rolled metal or pearl, and which – (i) if in the possession of a female passenger of a female passenger of or over twelve years of age, exceeds twelve thousand dollars in value either alone or in the aggregate with any other such articles; (ii) if, in the possession of a male passenger of or over twelve years of age exceeds nine thousand dollars in value either alone or in the aggregate with any other such articles; (iii) if in the possession of a passenger of a passenger under twelve years of age exceeds three thousand dollars in value either alone or in the aggregate with any other such articles; or (iv) in any cases not mentioned in sub- paragraph (i), (ii) and (iii), is in excess of fifteen hundred dollars either alone or in the aggregate with any other such articles with which it is sought to be exported, and in respect of the exportation of which neither an export nor written approval of the Minister has been first obtained. LAWS OF GUYANA Customs Cap. 82:01 --------------------------------------------------

THIRD SCHEDULE

THIRD SCHEDULE PART II- LIST OF RESTRICTED EXPORTS 1. Goods the exportation of which is regulated by any other law of Guyana except in accordance with such law.

FOURTH SCHEDULE

FOURTH SCHEDULE COMMON MARKET ORIGIN 1. Subject to the provisions of this Article, in this Annex goods that are consigned from a Member State to a consignee in another Member State and that comply with either of the following conditions shall be treated as being of Common Market origin, that is to say, the goods must: (a) have been wholly produced within the common Market; or (c) have been produced within the Common Market wholly or partly from materials imported from outside the Common Market of undetermined origin by a process which effects a substantial transformation characterised LAWS OF GUYANA Customs Cap. 82:01 (i) by the goods being classified in a tariff different from that in which any of those materials is classified; or (ii) in the case of the goods listed in Part A of the List in Schedules II (hereinafter referred to as “the List”) only by satisfying the conditions therefore specified in that Part. 2. In the case of goods specified in Part B of the List, the conditions to be complied with shall be as set out in that Part of the List with effect from the dates appearing the respective goods in lieu of the conditions applicable prior to those dates in respect of each of those goods. 3. Goods which undergo a process of repair, renovation or improvement within Common market having been consigned for that purpose from a Member State to a consignee in another Member State shall, on their return to the Member State whence they were exported, be treated for the purpose of re-importation only in like manner as goods which are of Common Market origin, provided that the goods are reconsigned directly to the Member State whence they were exported and the value of materials imported from outside the Common Market or of undetermined origin which have been used in the process of repair, renovation or improvement does not exceed: (a) in the case where the goods have undergone the process of repair, renovation or improvement in More Developed Country, 65 percent of the cost of repair, renovation or improvement; (b) in the case where the goods have undergone the process of repair, renovation or improvement in a Less Developed Country, 80 per cent of the cost of repair, renovation improvement. 4. Where there is an interruption or inadequacy of supplies of regional materials and the manufacture of goods, for which the qualifying condition for Common Market origin is that of “wholly produced’ or produced from regional materials” is unable by reason of circumstances beyond his control to obtain supplies of the regional materials, he shall so inform the Competent Authority. 5. (a) The Competent Authority shall, after the receipt of the information from the manufacture., cause investigations to be made into the matter, and, if he is satisfied that the representation form the manufacturer is justified, shall inform the Secretary –General as well as the Competent Authorities of the other Member States of the inability of the manufacturer to obtain supplies of the regional materials from within the Common Market, the quantities and precise specifications of the regional materials and the period during which those materials are required. (b) The Secretary- general shall, on receipt of the information from the Competent Authority, forthwith make the relevant enquires by the quickest possible means from the Competent Authorities in the other Member States as to their ability to supply the materials required by the manufacturer and replies to LAWS OF GUYANA Customs Cap. 82:01 such an enquiry shall be communicated to the Secretary –General within seven calendar days of the dispatch of his enquiry. 6. If the Secretary- General, on the basis of his investigations, is satisfied that the representation from the manufacturer is justified, he shall, notwithstanding that he may not have received a reply to his enquiry from one or more Member States, within fourteen days after the receipt of the information from the Competent Authority, issue, on behalf of the Council, a certificate to the Competent Authority authorising the use of like materials from outside the Common Market, subject to such conditions as he may think fit to impose; the Secretary-General shall inform Member States of the issue of his certification, including any conditions attaching thereto, and that, notwithstanding anything to the contrary in the foregoing provisions of this Article, goods manufactured from like materials imported from outside the Common Market shall be deemed to satisfy the qualifying condition for Common Market origin treatment. 7. In this Article, “Competent Authority”, means the Minister so designated in the country of the manufacturer. 8. A Member State may treat as of Common Market origin any imports consigned from another Member State, provided that the like imports consigned from any other Member State are accorded the same treatment. Member States concerned shall promptly inform the Council of any trading arrangements concluded pursuant to this paragraph and the council may, as it deems fit, recommended to the Member States concerned the adoption of alternative trading arrangements. 9. The provision of Schedule II shall apply to and have effect for the purposes of this Article. The Council shall keep that Schedule and, in particular, the List under continuous review and may amend the Schedule in order to ensure the achievement of the objectives of the Common Market LAWS OF GUYANA Customs Cap. 82:01

SCHEDULE II

SCHEDULE II LIST OF CONDITIONS TO BE COMPLIED WITH AS PROVIDED UNDER ARTICLE 14 OF THE ANNEX TO THE TREATY AND THE RULES REGARDING COMMON MARKET ORGIN This Schedule consists of- (a) The List comprising- Part A - goods referred to in sub- paragraph (b) (ii) of paragraph 1 of Article 14 of the Annex to the Treaty; Part B- goods referred to in paragraph 2 of Article 14 of the Annex to the Treaty (b) The Rules regarding Common Market origin. LAWS OF GUYANA Customs Cap. 82:01 (a) THE LIST The application of the List is governed by the following general notes: (i) In this List, where a tariff heading number is preceded by the word “ex”, only those products of that heading specified in the column headed “Product” are referred to. Descriptions of finished products and of materials are to be interpreted according to the relative Section and Chapter Notes of the Harmonised Commodity Description and Coding System (HS) and the General for the Interpretation of the Harmonised System. (ii) Four figure reference of type “04.02”, “17.04”, etc. are references to the headings of the Harmonised Commodity Description and Coding System (HS). (iii) Where the condition to be complied with for any product does not prescribe the use of regional materials, it shall always be understood that materials imported from outside the Common Market or of undermined origin may be used. If such materials are used in a more advanced state of processing than that specified in that the List, the finished product shall be ineligible for Common Market treatment LAWS OF GUYANA Customs Cap. 82:01 PART A CONDITIONS TO BE COMPLIED WITH TARIFF PRODUCT HEADING MDCs LDCs NUMBER 02.01 Meat of bovine animals, fresh or Produced from bovine Produced from bovine chilled animals of 01.02 animals of 01.02 imported outside the imported outside the Common Market, Common Market, provided that the provided that the weight of each animal weight of each animal did not exceed 270 Kg did not exceed 270 Kg on first importation on first importation into the Common into the Common Market Market 02.02 Meat of bovine animals, frozen Produced from bovine Produced from bovine animals of 01.02 animals of 01.02 imported outside the imported outside the Common Market, Common Market, provided that the provided that the weight of each animal weight of each animal did not exceed 270 Kg did not exceed 270 Kg on first importation on first importation into the Common into the Common Market Market 02.03 Meat of swine, fresh, chilled or Wholly produced Wholly produced frozen 02.04 Meat of sheep or goats, fresh, Wholly produced Wholly produced chilled or frozen 02.05 Meat of horses, asses, mules or Wholly produced Wholly produced hinnies, fresh, chilled or frozen 02.06 Edible offal of bovine animals, Wholly produced Wholly produced swine, sheep, goats, horses asses, mules or hinnies, fresh, chilled or frozen LAWS OF GUYANA Customs Cap. 82:01 CONDITIONS TO BE COMPLIED WITH TARIFF HEADING PRODUCT MDCs LDCs NUMBER 02.07 Meat and edible offal, of the Wholly produced Wholly produced poultry of heading No. 01.05, fresh, chilled or frozen 02.08 Other meat and edible meat Wholly produced Wholly produced offal, fresh, chilled or frozen 02.09 Pig fat, free of lean meat, and Wholly produced Wholly produced poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked 02.10 Meat and edible meat offal, Wholly produced Wholly produced salted, in brine, dried or smoked; edible flours and meals of meat or meat offal Chap. 3 Fish and crustaceans, Wholly produced Wholly produced molluscs and other aquatic invertebrates Ex. 04.01 UHT milk; pasteurized milk Produced from Produced from regional materials of regional materials of 04.01 or from 04.01 or from materials of 04.02 materials of 04.02 provided that the provided that the value of extra- value of extra- regional materials regional materials used does not exceed used does not exceed 65 per cent of the 65 per cent of the export price of the export price of the finished product finished product LAWS OF GUYANA Customs Cap. 82:01 TARIFF HEADING CONDITIONS TO BE COMPLIED NUMBER PRODUCT MDCs LDCs 04.02 Milk and cream, concentrated or Produced from regional Produced from regional materials of containing added sugar or other materials of 04.01 or 04.01 or from materials of 04.02 sweetening matter from materials of 04.02 provided that the value of extra- provided that the value regional materials used does not of extra- regional exceed 70per cent of the export price materials used does not of the finished product exceed 65 per cent of the export price of the finished product Ex.04.06 Cheese Production in which the Production in which the value of value of extra- regional extra- regional materials used does materials used does not not exceed 70 per cent of the export exceed 65 per cent of price of the finished product the export price of the finished product 05.02 Pigs’ hogs’ or boars’ bristles and Wholly produced Wholly produced hair; badger hair and other brush making hair; waste of such bristles or hair 05.03 Horsehair and horsehair waste, Wholly produced Wholly produced whether or not put up as a layer with or without supporting material 05.04 Guts, bladders and stomachs of Wholly produced Wholly produced animals (other than fish) whole and pieces thereof fresh, chilled, frozen, salted, in brine, dried or smoked LAWS OF GUYANA Customs Cap. 82:01 CONDITIONS TO BE COMPLIED WITH TARIFF PRODUCT HEADING MDCs LDCs NUMBER Ex.06.04 Bouquets, floral baskets, Produced from regional Produced from wreaths and similar articles materials of Chapter 6 regional materials of Chapter 6 07.10 Vegetables (uncooked or cooked by steaming or boiling in water), frozen 07.11 Vegetables provisionally Wholly produced Wholly produced preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption 07.12 Dried vegetables, whole, Wholly produced Wholly produced cut, sliced, broken or in powder, bit not further prepared 07.13 Dried leguminous Wholly produced Wholly produced vegetables, shelled, whether or not skinned or split ex.08.11 Fruit and nuts, uncooked or Wholly produced Wholly produced cooked by steaming or boiling in water, frozen, not containing added sugar or other sweetening matter ex.08.11 Fruit and nuts, uncooked or Produced from regional Produced from cooked by steaming or materials of Chapter 8 regional materials boiling in water, frozen, and 17.01 of Chapter 8 and containing added sugar or 17.01 other sweetening matter LAWS OF GUYANA Customs Cap. 82:01 CONDITIONS TO BE COMPLIED WITH TARIFF HEADING PRODUCT MDCs LDCs NUMBER 08.12 Fruit and nuts, provisionally Wholly produced Wholly produced preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption 08.13 Fruit, dried, other than that of Wholly produced Wholly produced heading Nos.08.01 to 08.06; mixtures of nuts or dried fruits of this Chapter 08.14 Peel pf citrus fruit or melons Wholly produced Wholly produced (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions Ex 09.02 Herbal tea Production in which the Production in value of extra-regional which the value of materials used does not extra-regional exceed 40 per cent of all materials used materials used does not exceed 40 per cent of all materials used Ex.09.10 Cummin powder and ground Wholly produced Wholly produced rosemary Ex09.10 Mixed spices (including curry) Production in which the Production in value of extra- regional which the value of materials used does not extra- regional exceed 50 per cent of the materials used export price of the does not exceed 50 finished product per cent of the export price of the finished product Ex 11.02 Cereal flours other than of Wholly produced Wholly produced wheat LAWS OF GUYANA Customs Cap. 82:01 CONDITIONS TO BE COMPLIED WITH TARIFF PRODUCT HEADING MDCs LDCs NUMBER Ex 11.03 Cereal groats, meal and Wholly produced Wholly produced pellets (other than cornmeal) 11.04 Cereal grains otherwise Wholly produced Wholly produced worked (for example, hulled, rolled flaked, pearled, sliced or kibbled), except rice of heading No. 10.06; germ or cereals whole, rolled, flaked or ground 11.05 Flour, meal, powder Wholly produced Wholly produced flakes, granules and pellets, of potatoes 11.06 Flour, meal and powder Wholly produced Wholly produced of the dried leguminous vegetables of heading No. 07.13, of sago or No. 07.14; flour, meal and powder of the products of Chapter 8 11.07 Malt, whether or not Wholly produced Wholly produced roasted 11.08 Starches; inulin Wholly produced Wholly produced 11.09 Wheat gluten, whether Wholly produced Wholly produced or not dried 12.01 Soya beans, whether or Wholly produced Wholly produced not broken Ground- nuts, not Wholly produced Wholly produced 12.02 roasted or otherwise cooked, whether or not LAWS OF GUYANA Customs Cap. 82:01 shelled or broken 12.03 Copra Wholly produced Wholly produced 12.04 Linseed, whether or not Wholly produced Wholly produced broken LAWS OF GUYANA Customs Cap. 82:01 CONDITIONS TO BE COMPLIED WITH ARIFF PRODUCT HEADING MDCs LDCs NUMBER 12.05 Rape or colza seeds, whether or not Wholly produced Wholly produced broken 12.06 Sunflower seeds, whether or not Wholly produced Wholly produced broken 12.07 Other oil seeds and oleaginous Wholly produced Wholly produced fruits, whether or not broken Ex 12.08 Flours and meals of oil seeds or oleaginous fruits, other than those Wholly produced Wholly produced of mustard or of Soya beans 12.12 Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium-intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included 12.13 Cereal straw and husks, Wholly produced Wholly produced unprepared, whether or not chopped, ground, pressed or in the form of pellets 12.14 Sweeds, mangolds, fodder roots, Wholly produced Wholly produced hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines vetches and similar forage products, whether of not in the form, whether of not in the form of pellets LAWS OF GUYANA Customs Cap. 82:01 CONDITONS TO BE COMPLIED WITH TARIFF PRODUCTION HEADING MDCs LDCs NUMBER Chap. 13 Lacs; gums, resins and other Wholly produced Wholly produced vegetable saps and extracts 14.01 Vegetable materials of a kind Wholly produced Wholly produced used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark) 14.02 Vegetable materials of a kind Wholly produced Wholly produced used primarily as stuffing as padding (for example, kapok, vegetable hair and eel-grass) whether or not put up as a layer with or without supporting material Ex.14.03 Vegetable materials of a kind Wholly produced Wholly produced used primarily in brooms or in brushes (for example, broom- corn, piassava, couch-grass and istle), whether or not in hanks or bundles Ex.14.04 Vegetable products not Wholly produced Wholly produced elsewhere specified or included (excluding cotton linters) Ex15.01 Pig fat (including lard) and Produced from Produced from poultry fat, other than that of regional materials of regional materials of heading No. 02.09 or 15.03. 02.09 02.09 (excluding bone fat and fats obtained from waste) 15.02 Fats of bovine animals, sheep or Produced from Produced from goats, other than those of regional materials of regional materials of heading No. 15.03 02.09 02.09 LAWS OF GUYANA Customs Cap. 82:01 CONDITIONS TO BE COMPLIED WITH TARIFF PRODUCT HEADING MDCs LDCs NUMBER 15.08 Ground-nut oil and its fractions, Produced from regional Produced from whether or not refined, but not materials of 12.02 regional materials of chemically modified 12.02 15.09 Olive oil and its fractions Produced from regional Produced from whether or not refined, but not materials of Chapters 7 regional materials of chemically modified and 12. Chapters 7 and 12 15.10 Other oils and their fractions, Produced from regional Produced from obtained solely from olives, materials of Chapters 7 regional materials of whether or not refined, but not and 12 Chapters 7 and 12 chemically modified, including blends of these oils or fractions of heading No. 15.09 Ex.15.11 Palm oil and its fractions not Produced from regional Produced from refined, but not chemically materials of 12.07 regional materials of modified 12.07 Ex.15.11 Palm oil and its fractions not Produced from regional Produced from refined, but not chemically materials of 12.07 regional materials of modified 15.11 15.12 Sunflower –seed, safflower or Produced from regional Produced from cotton –seed oil and fractions materials of 12.06 and regional materials of thereof, whether or not refined, 12.07 12.06 and 12.07 but not chemically modified 15.13 Coconut (copra), palm kernel or Produced from regional Produced from babassu oil and fractions thereof, materials of Chapter 8, regional materials of whether or not refined, but not 12.03 and 12.07 Chapter 8, 12.03 and chemically modified 12.07 LAWS OF GUYANA Customs Cap. 82:01 TARIFF CONDITIONS TO BE COMPLIED WITH HEADING PRODUCT NUMBER MDCs LDCs 15.14 Rape, colza or mustard oil and Produced from Produced from regional fractions thereof, whether or regional materials materials 12.05 and not refined, but not chemically 12.05 and 12.07 12.07 modified 15.15 Other fixed vegetable fats and Produced from Produced from regional oils (including jojoba oil) and regional materials of materials of Chapter refined, but not chemically Chapter 7,8,and 12 7,8,and 12 modified 15.16 Animal or vegetable fats and Produced from Produced from regional their fractions, pertly or wholly regional materials of materials of Chapter 7, hydrogenated, inter-esterified, Chapter 7, and 12 and 12 re-esterified or elaidinised, whether or not refined but further prepared Ex 16.01 Sausages and similar products, Produced from Produced from regional of pork regional materials of materials of 02.03 or 02.03 or 02.06 02.06 Ex 16.02 Hams and shoulders Produced from Produced from regional regional materials of materials of 02.03 02.03 Ex 17.01 Cane or beet sugar, not Wholly produced Wholly produced containing added flavouring or colouring matter, in solid form Ex 17.02 Maltose and fructose, in solid Produced by Produced by chemical form chemical transformation transformation Ex 17.03 Molasses resulting from the Wholly produced Wholly produced extraction or refining of sugar, (excluding flavoured or coloured molasses) LAWS OF GUYANA Customs Cap. 82:01 TARIFF CONDITIONS TO BE COMPLIED WITH HEADING PRODUCT NUMBER MDCs LDCs 17.04 Sugar confectionery (including Produced from Produced from regional white chocolate) not regional materials of materials of 17.01 containing cocoa 17.01 18.01 Cocoa beans, whole or broken, Wholly produced Wholly produced raw or roasted 18.02 Cocoa shells, husks. Skins and Wholly produced Wholly produced other cocoa waste 18.03 Cocoa paste, whether or not Production in which Production in which the defatted the value of extra- value of extra-regional regional materials materials used does not used does not exceed exceed 50 per cent of the 50 per cent of the export price of the export price of the finished product finished product 18.04 Cocoa butter, fat and oil Production in which Production in which the the value of extra- value of extra-regional regional materials materials used does not used does not exceed exceed 50 per cent of the 50 per cent of the export price of the export price of the finished product finished product 18.05 Cocoa powder, not containing Production in which Production in which the added sugar or other the value of extra- value of extra-regional sweetening matter regional materials materials used does not used does not exceed exceed 50 per cent of the 50 per cent of the export price of the export price of the finished product finished product LAWS OF GUYANA Customs Cap. 82:01 CONDITIONS TO BE COMPLIED WITH TARIFF PRODUCT HEAIDNG MDCs LDCs NUMBER Ex 18.06 Chocolate confectionery Produced from Produced from regional regional materials of materials of 17.01, and 17.01, and where where extra-regional extra-regional materials are used the materials are used the value of these materials value of these does not exceed 60 per materials does not cent of the export price of exceed 50 per cent of the finished product the export price of the finished product Ex19.01 Food preparation of malt extract Produced from malt Produced from malt extract extract 20.01 Vegetables, fruit, nuts and other Produced from Produced from regional edible parts of plants, prepared or regional materials of materials of Chapter 7 preserved by vinegar or acetic acid Chapter 7 and 8 and and 8 and 17.01 17.01 20.02 Tomatoes prepared or preserved Production in which Production in which the otherwise than by vinegar or acetic the value of extra- value of extra-regional acid regional materials materials used does not used does not exceed exceed 60 per cent of the 50 per cent of the finished product finished product 20.03 Mushrooms and truffles, prepared Production in which Production in which the or preserved otherwise than by the value of extra- value of extra-regional vinegar or acid regional materials materials used does not used does not exceed exceed 60 per cent of the 50 per cent of the finished product finished product LAWS OF GUYANA Customs Cap. 82:01 CONDITIONS TO BE COMPLIED WITH TARIFF PRODUCT HEADING MDCs LDCs NUMBER ex.20.04 Other vegetables prepared or Production in which Production in which preserved otherwise than by the value of extra- the value of extra- vinegar or acetic acid, frozen regional materials regional materials (excluding sweet corn and used does not exceed used does not exceed homogenized vegetables) 50 per cent of the 60 per cent of the finished product finished product 20.05 Other vegetables prepared or Production in which Production in which preserved otherwise than by the value of extra- the value of extra- vinegar or acetic acid, not regional materials regional materials frozen, other than products of used does not exceed used does not exceed heading No. 20.06 50 per cent of the 60 per cent of the finished product finished product ex20.06 Vegetables preserved by sugar, Production in which Production in which (drained, glace or crystallized) the value of extra- the value of extra- regional materials regional materials used does not exceed used does not exceed 50 per cent of the 60 per cent of the finished product finished product Ex20.06 Maraschino and glace cherries Production in which Production in which the value of extra- the value of extra- regional materials regional materials used does not exceed used does not exceed 40 per cent of the 50 per cent of the finished product finished product LAWS OF GUYANA Customs Cap. 82:01 CONDITIONS TO BE COMPLIED WITH TARIFF PRODUCTION HEADING MDCs LDCs NUMBER Ex.20.06 Other fruit, nuts, fruit-peel and Production from Production from regional other parts of plants, preserved regional materials materials of Chapter 8 by sugar (drained, glace or of Chapter 8 and and 17.01 crystallized) (excluding 17.01 maraschino and glace cherries) 20.07 Jams, fruit jellies, marmalades, Production from Production from regional fruit or nut puree and fruit or nut regional materials materials of Chapter 8 pastes, being cooked of Chapter 8 and and 17.01 preparations, whether or not 17.01 containing added sugar or other sweetening matter ex28.08 Produced from Produced from regional Fruit, nuts and other edible parts regional materials materials of Chapters 7 of plants, otherwise prepared or of Chapters 7 and and 8 12.01, 12.03, preserved, whether or not 8 12.01, 12.03, 12.05 to 12.07 and 17.01 containing added sugar or other 12.05 to 12.07 and sweetening matter or spirit, not 17.01 elsewhere specified or included (excluding peanut butter, ground-nuts and cashew nuts) 20.09 Produced from regional Fruit juices (including grape Produced from materials of Chapters 7,8 must) and vegetable juices, regional materials and 17.01 unfermented and not containing of Chapters 7,8 added spirit, whether or not and 17.01 containing added sugar or other ex21.01 sweetening matter Produced from regional Produced from materials of 09.01 Extracts, essence and regional materials concentrates, of coffee, and of 09.01 ex21.02 preparations with a basis of Produced from seed coffee Produced from yeast seed yeast Dried yeast LAWS OF GUYANA Customs Cap. 82:01 CONDITIONS TO BE COMPLIED WITH TARIFF PRODUCT HEADING MDCs LDCs NUMBER Ex 21.02 Dead unicellular algae Wholly produced Wholly produced Ex 21.06 Frozen mousse Produced from Produced from materials materials of 21.06 he of 21.06 he value of value of which does not which does not exceed 3 exceed 3 per cent of the per cent of the export export price of the price of the finished finished product product Ex 22.02 Waters, including mineral Produced from regional Produced form regional waters and aerated waters, materials Chapters 7, 8 Chapters 7,8, and 17.01 containing added sugar or and 17.01 other sweetening matter or flavoured and other non- alcoholic beverages, not including fruit or vegetable juices of heading No. 20.09 (excluding milk based beverages) 22.07 Under natured ethyl Produced from Produced from materials alcohol of an alcoholic materials not included not included in 22.07 or strength by volume of 80% in 22.07 or 22.08 22.08 vol. or higher; ethyl alcohol and other spirits, denatured, of any strength Ex 22.08 Spirits Produced from Produced from materials materials not included not included in 22.07 in 22.07 Ex22.08 Liqueurs and other Produced from regional spirituous beverages Produced from regional materials of 22.07 materials of 22.07 Ex22.09 Spirit vinegar Produced from regional Produced from regional materials of Chapter 17 materials of Chapter 17 LAWS OF GUYANA Customs Cap. 82:01 CONDITIONS TO BE COMPLIED WITH TARIFF PRODUCT HEADING MDCs LDCs NUMBER Ex23.09 Prepared complete animal Produced from Produced from materials feeds materials of 23.09 of 23.09 the value of the value of which which does not exceed 5 does not exceed 5 per cent of the export per cent of the price of the finished export price of the product finished product Ex25.01 Refined salt Produced from Produced from rock salt rock salt or sea salt or sea salt 25.15 Marble, travertine, ecaussine Produced by Produced by sawing and other calcareous sawing monumental or building stone of an apparent specific gravity of 2.5 or more, and alabaster whether or not roughly trimmed or merely cut, by sawing or slabs of a rectangular (including square) shape Ex27.10 Lubricating oils Production in Production in which the which the value of value of extra- regional extra- regional materials used does not materials used exceed 70 per cent of does not exceed 65 the export price of the per cent of the finished product export price of the finished product Produced by 28.10 Oxides of boron; boric acids chemical Produced by chemical transformation transformation Produced by ex28.11 Other inorganic acids and chemical Produced by chemical other inorganic oxygen transformation transformation compounds of non-metals, (excluding water and sulphur dioxide) LAWS OF GUYANA Customs Cap. 82:01 TARIFF CONDITIONS TO BE COMPLIED WITH PRODUCT HEADING MDCs LDCs NUMBER 28.12 Halides and halide oxides of Produced by chemical Produced by chemical non-metals transformation transformation 28.13 Sulphides of non-metals; Produced by chemical Produced by chemical commercial phosphorus transformation transformation trisulphide 28.18 Artificial corundum whether or Produced by chemical Produced by chemical not chemically defined; transformation transformation aluminum oxide; aluminum hydroxide Ex 28.27 Bromides and bromide oxides; Produced by chemical Produced by chemical iodides and iodide oxides transformation transformation Ex 28.28 Hypobromites Produced by chemical Produced by chemical transformation transformation 28.29 Chlorates and perchlorates; Produced by chemical Produced by chemical bromates and perbromates transformation transformation iodates and periodates 28.30 Sulphides; polysulphides Produced by chemical Produced by chemical transformation transformation 28.32 Sulphites; thisulphates Produced by chemical Produced by chemical transformation transformation ex 28.33 Peroxosulphates (persulphates) Produced by chemical Produced by chemical transformation transformation LAWS OF GUYANA Customs Cap. 82:01 TARIFF CONDITIONS TO BE COMPLIED WITH PRODUCT HEADING MDCs LDCs NUMBER 28.34 Nitrites; nitrates Produced by chemical Produced by chemical transformation from transformation from materials of 28.43 materials of 28.43 28.35 Phosphinates (hypohosphites), Produced by chemical Produced by chemical phosphonates (phosphates), transformation transformation phosphates and polyphosphates 28.36 Carbonates; peroxocarbonates Produced by chemical Produced by chemical (percarbonates); commercial transformation transformation ammonium carnbonate containing ammonium carbomate 28.37 Cyanides, cyanide oxides and Produced by chemical Produced by chemical complex cyanides transformation transformation 28.39 Silicates; commercial alkali Produced by chemical Produced by chemical metal silicates transformation transformation 28.40 Borates; peroxoborates Produced by chemical Produced by chemical (perborates) transformation transformation 28.41 Salts of oxometallic or Produced by chemical Produced by chemical peroxometallic acids transformation transformation 28.42 Other salts of inorganic acids or Produced by chemical Produced by chemical peroxoacids,excluding azides transformation transformation 28.43 Colloidal precious metals; Produced from Produced from inorganic or organic compounds materials not included materials not included of precious metals, whether or in 28.43 or by in 28.43 or by not chemically defined; chemical chemical amalgams of precious metals transformation from transformation from materials of 28.43 materials of 28.43 LAWS OF GUYANA Customs Cap. 82:01 CONDITIONS TO BE COMPLIED WITH TARIFF HEADING PRODUCT MDCs LDCs NUMBER 28.50 Hydrides, nitrides, azides silicides Produced by chemical Produced by chemical and borides, whether or not transformation transformation chemically defined, other than compounds which are also carbides of heading No. 28.49 Ex 28.51 Other inorganic compounds Produced by chemical Produced by chemical (including distilled or transformation transformation conductivity water and water of similar purity); amalgams other than amalgams of precious metals 29.01 Acyclic hydrocarbons Produced by chemical Produced by chemical transformation transformation 29.02 Cyclic hydrocarbons Produced by chemical Produced by chemical transformation transformation 29.03 Halogenated derivatives of Produced by chemical Produced by chemical hydrocarbons transformation transformation 29.05 Acyclic alcohols and their Produced by chemical Produced by chemical halogenated, sulphonated, nitrated transformation transformation or nitrosated derivatives 29.06 Cyclic alcohols and their Produced by chemical Produced by chemical halogenated, sulphonated nitrated transformation transformation or nitrosated derivatives 29.07 Phenols; phenol-alcohols Produced by chemical Produced by chemical transformation transformation LAWS OF GUYANA Customs Cap. 82:01 CONDITIONS TO BE COMPLIED WITH TARIFF HEADING PRODUCT MDCs LDCs NUMBER Ethers, ether-alcohols, etherphenols, Produced by chemical Produced by chemical 29.09 ether-alcohol-phenols, alcohol transformation transformation peroxides, ether peroxides, ketone peroxides (whether or not chemically defined), and their halogenated, sulphonated, nitrated or notrosated derivates Produced by chemical Epoxides, epoxyalcohols, transformation Produced by chemical 29.10 epoxyphenols and epoxyethers with a transformation three-membered ring, and their halogenated, sulphonated, nitrated or nitrosated derivatives Produced by chemical transformation Acetals and hemiacetals, whether or not Produced by chemical 29.11 with other oxygen function, and their transformation halogenated, sulphonated, nitrated or Produced by chemical nitrosated derivatives transformation 29.12 Aldehydes, whether or not with other Produced by chemical oxygen function; cyclic polymers of Produced by chemical transformation aldehydes; paraformaldehyde transformation 29.15 Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides Produced by chemical Produced by chemical and peroxyacids; their halogenated, transformation transformation nitrosated derivatives Unsaturated acyclic monocarboxylic 29.16 acids, cyclic monocarboxylic acids, Produced by chemical their anhdrides, halides, peroxides and transformation peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives LAWS OF GUYANA Customs Cap. 82:01 TARIFF CONDITIONS TO BE COMPLIED WITH HEADING PRODUCT NUMBER MDCs LDCs 29.17 Polycarboxylic acids, their Produced by Produced by chemical anhydrides, halides, peroxides and chemical transformation peroxyacids; their halogenatd, transformation sulphonated, nitrated or nitrosated derivatives 29.18 Carboxylic acids with additional Produced by oxygen function and their chemical Produced by chemical anhydrides, halides, peroxides and transformation transformation peroxyacids; their halogenated, sulphonated nitrated or nitrosated derivatives Produced by 29.19 Phosphoric esters and their salts, chemical including latophosphates, their transformation Produced by chemical halogenated sulphonated, nitrated or transformation nitrosated derivatives 29.20 Esters of other inorganic acids Produced by Produced by chemical (excluding esters of chemical transformation hydrogenhalides) and their salts; transformation their halogenated, sulphonatred, nitrated or nitrosated derivatives 29.23 Quaternary ammonium salts and Produced by Produced by chemical hydroxides; lecithins and other chemical transformation Phosphoaminolipids transformation Produced by chemical 29.25 Carboxyimide-function compounds Produced by transformation (including saccharin and its salts) chemical and imine-function compounds transformation Produced by chemical 29.26 Nitrile-function compounds Produced by transformation chemical transformation Produced by chemical 29.27 Diazo-, azo-or azoxy-compounds Produced by transformation chemical transformation LAWS OF GUYANA Customs Cap. 82:01 CONDITIONS TO BE COMPLIED WITH TARIFF PRODUCT HEADING MDCs LDCs NUMBER 29.28 Organic derivatives of Produced by chemical Produced by chemical hydrazine or of hydroxylamine transformation transformation 29.30 Organo- sulphur compounds Produced by chemical Produced by chemical transformation transformation 29.31 Other organo-inorganic Produced by chemical Produced by chemical compounds transformation transformation 29.32 Hetrocyclic compounds with Produced by chemical Produced by chemical oxygen hetero-atom(s) only transformation transformation 29.33 Heterocyclic compounds with Produced by chemical Produced by chemical nitrogen hetero-atom (s) only transformation transformation 29.34 Nucleic acids and their salts; Produced by chemical Produced by chemical other heterocyclic compounds transformation transformation 29.35 Sulphonamides Produced by chemical Produced by chemical transformation transformation 29.36 Provitamins and vitamins, Produced by chemical Produced by chemical natural or reproduced by transformation transformation synthesis (including natural concentrates), derivatives thereof used primarily as vitamins, and intermixtures of the foregoing, whether or not in any solvent 29.37 Hormones, natural or Produced by chemical Produced by chemical reproduced by synthesis; transformation transformation derivatives thereof, used primarily as hormones, other steroids used primarily as hormones LAWS OF GUYANA Customs Cap. 82:01 CONDITONS TO BE COMPLIED WITH TARIFF PRODUCT HEADING MDCS LDCs NUMBER 29.38 Glycoside, natural or re- Produced by chemical Produced by chemical produced by synthesis, and their transformation transformation salts, ethers, esters and other derivatives 29.39 Vegetable alkaloids, natural or Produced by chemical Produced by chemical reproduced by synthesis, and transformation transformation their salts, ethers, esters and other derivatives 29.40 Sugars, chemically pure, other Produced by chemical Produced by chemical than sucrose, lactose, maltose, transformation transformation glucose and fructose; sugar ethers and sugar esters and their salts, other than products of heading No. 29.37 29.38 or 29.39 29.41 Antibiotics Produced by chemical Produced by chemical transformation transformation 30.02 Human blood; animal blood Produced from seed Produced from seed prepared for therapeutic, for microbial cultures for microbial cultures prophlactic or diagnostic uses or from similar or from similar antisera and other blood products of 30.02 or products of 30.02 or fractions and modified produced from produced from immunological products, materials not included materials not included whether or not obtained by in 30.02 in 30.02 means of vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products Ex31.02 Ammonium nitrate or sodium Produced by chemical Produced by chemical nitrate, pure transformation transformation LAWS OF GUYANA Customs Cap. 82:01 CONDITIONS TO BE COMPLIED WITH TARIFF PRODUCT HEADING MDCs LDCs NUMBER Ex 35.01 Casein derivatives; casein Produced from casein Produced from casein glues of 35.01 or from of 35.01 or from materials not included materials not included in 35.01 in 35.01 Ex 35.02 Albuminates and other Produced from Produced from albumin derivatives albumins of 35.02 or albumins of 35.02 or from materials not from materials not included in 35.02 included in 35.02 Ex 35.03 Gelatin derivatives Produced from gelatin Produced from of 35.03 or from albumins of 35.02 or materials not included from materials not in 35.03 included in 35.03 Ex 35.05 Glues based on starches or on Produced from Produced from dextrin’s dextrin’s or other dextrin’s or other modified starches of modified starches of 35.05 or from 35.05 or from materials not included materials not included in 35.05 in 35.05 Ex 36.05 Matches, other than Produced from Produced from pyrotechnic articles of 36.04, regional materials of regional materials of with wooden splints Chapter 44 Chapter 44 37.01 Photographic plates and film Produced from Produced from in the flat, sensitised, materials not included materials not included unexposed, of any material in 37.02 in 37.02 other than paper, paperboard or textiles; instant print film in the flat, sensitized, unexposed, whether or not in packs. LAWS OF GUYANA Customs Cap. 82:01 CONDITIONS TO BE COMPLIED WITH TARIFF HEADING PRODUCT MDCs LDCs NUMBER 37.02 Photographic film in rolls Produced from Produced from sensitised, unexposed, of any materials not included materials not included material other than paper, in 37.01 in 37.01 paperboard or textiles; instant print film in rolls, sensitised unexposed 38.05 Gum, wood or sulphate turpentine Produced from gum, Produced from gum, and other terpenic oils produced by wood or sulphate wood or sulphate the distillation or other treatment of turpentine and other turpentine and other coniferous woods; crude dipentene; terpenic oils of 38.05 terpenic oils of 38.05 sulphite turpentine and other crude or from materials not or from materials not para-cymene; pine oil containing included in 38.05 included in 38.05 alpha-terpineol as the main constituent Ex 38.06 Derivatives of rosin and resin acids Produced by chemical Produced by chemical transformation or transformation or emulsification emulsification Ex 38.06 Rosin spirit and rosin oils Produced from rosin Produced from rosin or resin acids of 38.06 or resin acids of 38.06 or from materials not or from materials not included in 38.06 included in 38.06 Ex 38.23 Industrial monocarboxylic fatty Produced from Produced from acids; acid oils from refining; regional materials of regional materials of industrial fatty alcohols (excluding Chapter 15 Chapter 15 industrial fatty alcohols which have a waxy character) 39.01 Polymers of ethylene, in primary Produced by chemical Produced by chemical forms transformation transformation 39.02 Polymers of propylene or of other Produced by chemical olefins, in primary forms transformation LAWS OF GUYANA Customs Cap. 82:01 TARIFF CONDITION TO BE COMPLIED WITH HEADING PRODUCT NUMBER MDCs LDCs 39.03 Polymers of styrene, in primary Produced by chemical Produced by forms transformation chemical transformation 39.04 Polymers of vinyl chloride or of Produced by chemical Produced by other halogenated olefins, in transformation chemical primary forms transformation 39.05 Polymers of vinyl acetate or of other Produced by chemical Produced by vinyl esters, in primary forms; other transformation chemical vinyl polymers in primary forms transformation 39.06 Acrylic polymers in primary forms Produced by chemical Produced by transformation chemical 39.07 Polyacetals, other polyethers and Produced by chemical transformation epoxide resins, in primary forms; transformation Produced by polycarbonates, alkyd resins, chemical polyallyl esters and other polyesters, transformation in primary forms 39.08 Polyamides in primary forms Produced by chemical Produced by transformation chemical transformation 39.09 Amini-resin, phenolic resins and Produced by chemical Produced by polyurethanes, in primary forms transformation chemical Produced by chemical transformation 39.10 Silicones in primary forms transformation Produced by chemical transformation 39.11 Petroleum resins, coumarone indene Produced by chemical resins, polyterpenes, polysulphides, transformation Produced by polysulphones and other products chemical specified in Note 3 to this Chapter, transformation not elsewhere specified or included, in primary forms LAWS OF GUYANA Customs Cap. 82:01 TARIFF CONDITION TO BE COMPLIED WITH HEADING PRODUCT MDCs LDCs NUMBER 39.15 Waste, parings and scrap, of plastics Produced from blocks, Produced from lumps, powders, flakes blocks, lumps, granules, pastes liquids, powders, flakes putties and similar bulk granules, pastes forms of plastics, liquids, putties and provided that extra- similar bulk forms of regional parts and plastics, provided that fittings may be used if extra- regional parts the value of such parts and fittings may be and fittings does not used if the value of exceed 10 per cent of such parts and fittings the export price of the does not exceed 10 finished product per cent of the export price of the finished product 39.16 Monofilament of which any cross- Produced from blocks, Produced from sectional dimension exceeds 1 mm, lumps, powders, flakes blocks, lumps, rods, sticks and profile shapes, granules, pastes liquids, powders, flakes whether or not surface-worked but putties and similar bulk granules, pastes not otherwise worked, of plastics forms of plastics, liquids, putties and provided that extra- similar bulk forms of regional parts and plastics, provided that fittings may be used if extra- regional parts the value of such parts and fittings may be and fittings does not used if the value of exceed 10 per cent of such parts and fittings the export price of the does not exceed 10 finished product per cent of the export price of the finished product LAWS OF GUYANA Customs Cap. 82:01 TARIFF CONDITIONS TO BE COMPLIED WITH HEADING NUMBER PRODUCT MDCs LDCs 39.10 Silicones in primary forms Produced by Produced by chemical chemical transformation transformation 39.11 Petroleum resins, Produced by chemical coumaroneindene resins, Produced by transformation not exceed polyterpenes, polysulphides, chemical 10 per cent of the export polysulphones and other transformation price product products specified in Note 3 to port of the this Chapter, not elsewhere finished product specified or included, primary forms of the finished LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED WITH HEADING PRODUCT NUMBER MDCs LDCs 39.17 Tubes, pipes and hoses, and Produced form Produced from fittings therefore (for examples, blocks, lumps, blocks, lumps, joints, elbows, flanges), of powders, flakes, powders, flakes plastics granules, pastes, granules, pastes, liquids, putties and liquids, putties and similar bulk forms of similar bulk forms of plastics, provided plastics, provided that extra-regional that extra-regional parts and fittings may parts and fittings may be used if the value be used if the value of such parts and of such parts and fittings does not fittings does not exceed 10 percent of exceed 10 percent of the export price of the export price of the finished product the finished product Produced form 39.18 Floor coverings of plastics, Produced form blocks, lumps, whether or not self-adhesive, in blocks, lumps, powders, flakes, rolls or in the form of tiles, powders, flakes, granules, pastes, wall or ceiling cover-ings of granules, pastes, liquids, putties and plastics, as defined in Note 9 to liquids, putties and similar bulk forms of this Chapter similar bulk forms of plastics, provided plastics, provided that extra-regional that extra-regional parts and fittings may parts and fittings may be used if the value be used if the value of such parts and of such parts and fittings does not fittings does not exceed 10 percent of exceed 10 percent of the export price of the export price of the finished product the finished product LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs 39.19 Self-adhesive, plates, sheets, films, Produced form Produced from foil, tape, strip and other flat shapes, blocks, lumps, blocks, lumps, of plastics, whether or not in rolls powders, flakes, powders, flakes granules, pastes, granules, pastes, liquids, putties and liquids, putties similar bulk forms of and similar bulk plastics, provided forms of plastics, that extra-regional provided that parts and fittings extra-regional may be used if the parts and fittings value of such parts may be used if the and fittings does not value of such exceed 10 percent of parts and fittings the export price of does not exceed the finished product 10 percent of the export price of the finished product 39.20 Other plates, sheets, film, foil and Produced form Produced form strip, of plastics, non-cellular and not blocks, lumps, blocks, lumps, reinforced, laminated, supported or powders, flakes, powders, flakes, similarly combined with other granules, pastes, granules, pastes, materials liquids, putties and liquids, putties similar bulk forms of and similar bulk plastics, provided forms of plastics, that extra-regional provided that parts and fittings extra-regional may be used if the parts and fittings value of such parts may be used if the and fittings does not value of such exceed 10 percent of parts and fittings the export price of does not exceed the finished product 10 percent of the export price of the finished product LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED WITH HEADING PRODUCT NUMBER MDCs LDCs 39.21 Other plates, sheets, film, foil Produced form Produced from blocks, lumps, and strip, of plastics blocks, lumps, powders, flakes granules, pastes, powders, flakes, liquids, putties and similar bulk granules, pastes, forms of plastics, provided that extra- liquids, putties and regional parts and fittings may be similar bulk forms of used if the value of such parts and plastics, provided that fittings does not exceed 10 percent of extra-regional parts the export price of the finished and fittings may be product used if the value of such parts and fittings does not exceed 10 percent of the export price of the finished product 39.22 Baths, shower-baths, Produced form Produced form blocks, lumps, washbasins, bidets, lavatory blocks, lumps, powders, flakes, granules, pastes, pans, seats and covers, flushing powders, flakes, liquids, putties and similar bulk cisterns and similar sanitary granules, pastes, forms of plastics, provided that extra- ware, of plastics liquids, putties and regional parts and fittings may be similar bulk forms of used if the value of such parts and plastics, provided that fittings does not exceed 10 percent of extra-regional parts the export price of the finished and fittings may be product used if the value of such parts and fittings does not exceed 10 percent of the export price of the finished product LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs 39.23 Articles for the conveyance of packing Produced form Produced from of goods, of plastics; stoppers, lids, blocks, lumps, blocks, lumps, caps and other closures, of plastics powders, flakes, powders, flakes granules, pastes, granules, pastes, liquids, putties and liquids, putties similar bulk forms of and similar bulk plastics, provided forms of plastics, that extra-regional provided that parts and fittings extra-regional may be used if the parts and fittings value of such parts may be used if the and fittings does not value of such exceed 10 percent of parts and fittings the export price of does not exceed the finished product 10 percent of the export price of the finished product Tableware, kitchenware, other Produced form Produced form 39.24 household articles and toilet articles, blocks, lumps, blocks, lumps, of plastics powders, flakes, powders, flakes, granules, pastes, granules, pastes, liquids, putties and liquids, putties similar bulk forms of and similar bulk plastics, provided forms of plastics, that extra-regional provided that parts and fittings extra-regional may be used if the parts and fittings value of such parts may be used if the and fittings does not value of such exceed 10 percent of parts and fittings the export price of does not exceed the finished product 10 percent of the export price of the finished product LAWS OF GUYANA Customs Cap.82;01 CONDITIONS TO BE COMPLETED TARIFF PRODUCT WITH HEADING NUMBER MDCs LDCs Ex 39.25 Builders’ ware of plastics, not Produced form Produced from elsewhere specified or included blocks, lumps, blocks, lumps, (excluding doors, windows and their powders, flakes, powders, flakes frames, bath tub enclosures, fencing granules, pastes, granules, pastes, and paneling) liquids, putties and liquids, putties similar bulk forms of and similar bulk plastics, provided forms of plastics, that extra-regional provided that parts and fittings extra-regional may be used if the parts and fittings value of such parts may be used if the and fittings does not value of such exceed 10 percent of parts and fittings the export price of does not exceed the finished product 10 percent of the export price of the finished product Ex 39.26 Other articles of plastics and articles Produced form of other materials of headings Nos. blocks, lumps, Produced form 39.01 to 39.14 (excluding motor powders, flakes, blocks, lumps, vehicle licence plates, signs, letter-in, granules, pastes, powders, flakes, name-plates, badges and anti-static liquids, putties and granules, pastes, vinyl computer covers) similar bulk forms of liquids, putties plastics, provided and similar bulk that extra-regional forms of plastics, parts and fittings provided that may be used if the extra-regional value of such parts parts and fittings and fittings does not may be used if the exceed 10 percent of value of such the export price of parts and fittings the finished product does not exceed 10 percent of the export price of the finished product Ex 39.26 Anti-static vinyl computer covers Produced from Produced from material of 39.21 material of 39.21 LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs Ex 40.06 Articles of unvulcanised rubber Produced from Produced from unvulcanised rubber unvulcanised rubber Produced by Produced by Ex 40.12 Rethreaded or remolded tyres rethreading or rethreading or remolding remolding Produced from Produced from 43.03 Articles of apparel, clothing materials not materials not accessories and other articles of included in 43.03 included in 43.03 furskin and not being and not being furskins assembled furskins assembled in plates, crosses or in plates, crosses or similar forms similar forms 44.01 Fuel wood, in logs, in billets, in Produced from Produced from twigs, in faggots or in similar forms; regional materials of regional materials of wood in chips or particles, sawdust Chapter 44 Chapter 44 and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms 44.02 Wood charcoal (including shell or Produced from Produced from nut charcoal), whether or not regional materials of regional materials of agglomerated Chapter 44 Chapter 44 44.03 Wood in the rough, whether or not Produced from Produced from stripped of bark or sapwood, or regional materials of regional materials of roughly squared Chapter 44 Chapter 44 LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs 44.04 Hoopwood; split poles; piles, Produced from Produced from pickets and stakes of wood, pointed regional materials of regional materials but not sawn lengthwise; wooden Chapter 44 of Chapter 44 sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking sticks, umbrellas, tool handles or the like; chipwood and the like 44.05 Wood wool; wood flour Produced from Produced from regional materials of regional materials Chapter 44 of Chapter 44 44.06 Railway or tramway sleeper (cross- Produced from Produced from ties) of wood regional materials of regional materials Chapter 44 of Chapter 44 Wood sawn or chipped length- wise, Produced from Produced from sliced or peeled, whether or not regional materials of regional materials 44.07 planed, sanded or finger-jointed, of Chapter 44 of Chapter 44 a thickness exceeding 6 mm 44.08 Veneer sheets and sheets for Produced from Produced from plywood (whether or not spliced) regional materials of regional materials and other wood sawn lengthwise, Chapter 44 of Chapter 44 sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness not exceeding 6 mm 44.09 Wood (including strips and friezes Produced from Produced from for parquet flooring, not assembled) regional materials of regional materials continuously shaped (tongued, Chapter 44 of Chapter 44 grooved, rebated, chamfered, V- jointed, beaded, molded, rounded or the like) along any of its edges or faces, whether or not planed sanded or finger jointed LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs 44.10 Particle board and similar board of Produced from Produced from wood or other ligneous materials, regional materials of regional materials of whether or not agglomerated with Chapter 44 Chapter 44 resins or other organic binding substances 44.11 Fiberboard of wood or other Produced from Produced from ligneous materials, whether or not regional materials of regional materials of bonded with resins or other organic Chapter 44 Chapter 44 substances 44.12 Plywood, veneered panels and Produced from Produced from similar laminated wood regional materials of regional materials of Chapter 44 Chapter 44 44.13 Densified wood, in blocks, plates, Produced from Produced from strips or profile shapes regional materials of regional materials of Chapter 44 Chapter 44 44.14 Wooden frames for paintings, Produced from Produced from photographs, mirrors or similar regional materials of regional materials of objects Chapter 44 Chapter 44 44.15 Packing cases, boxes, crates, drums Produced from Produced from and similar packings, of wood; regional materials of regional materials of cable-drums of wood; pallets, box Chapter 44 Chapter 44 pallets and other load boards, of wood; pallet collars of wood 44.17 Tools, tool boodies, tool handles, Produced from Produced from broom or brush bodies and handles, regional materials of regional materials of of wood; boot or shoe lasts and trees, Chapter 44 Chapter 44 of wood LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs ex 44.18 Wooden doors of non-coniferous Produced from Produced from species (excluding mahogany) regional non- regional non- coniferous species coniferous species (excluding (excluding mahogany) of mahogany of Chapter 44 Chapter 44 44.11 Other builders’ joinery and carpentry Produced from Produced from of wood, including cellular wood regional materials of regional materials of panels, shingles and shakes Chapter 44 Chapter 44 44.19 Tableware and kitchenware, of wood Produced from Produced from regional materials of regional materials of Chapter 44 Chapter 44 44.20 Wood marquetry and inlaid wood; Produced from Produced from caskets and cases for jewellery or regional materials of regional materials of cutlery, and similar articles, of Chapter 44 Chapter 44 wood; statuettes and other ornaments, of wood; wooden articles of furniture no falling in Chapter 94 ex44..21 Funeral caskets, of non-coniferous Produced from Produced from species (excluding mahogany) regional non- regional non- coniferous species coniferous species (excluding (excluding mahogany) of mahogany) of Chapter 44 Chapter 44 ex44.21 Other articles of wood Produced from Produced from regional materials of regional materials of Chapter 44 Chapter 44 LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs ex 46.01 Plaiting materials bound together in Produced from Produced from parallel strands of woven, in sheet regional material of regional material of form, whether or not being finished 14.01 14.01 articles (for example, mats, matting, screens) 46.02 Basketwork, wickerwork and other Produced from Produced from articles, made directly to shape from regional materials of regional materials of plaiting materials or made up from 14.01 14.01 goods of heading No.46.01; articles of loofah ex 48.10 Paper and paperboard, ruled, lined, Production in which Production in which squared or otherwise printed, in rolls the value of extra- the value of extra- or sheets regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product Production in which Production in which ex 48.11 Paper and paperboard, ruled, lined, the value of extra- the value of extra- squared or otherwise printed, in rolls regional materials regional materials or sheets used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product Production in which Production in which the value of extra- the value of extra- ex50.07 Dyed or printed fabrics regional materials regional materials used does not exceed used does not 30 percent of the exceed 40 percent of export price of the the export price of finished product the finished product LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs 51.09 Yarn of wool or of fine animal hair, Produced from Produced from put up for retail sale materials not materials not included in 51.06 to included in 51.06 to 51.08 51.08 ex 51.10 Yarn of coarse animal hair or of Produced from Produced from horsehair (including gimped materials not materials not horsehair yarn), put up for retail included in 51.10 included in 51.10 ex 51.11 Dyed or printed fabrics Production in which Production in which the value of extra- the value of extra- regional materials regional materials used does not exceed used does not 30 percent of the exceed 40 percent of export price of the the export price of finished product the finished product Production in which Production in which ex 51.12 Dyed or printed fabrics the value of extra- the value of extra- regional materials regional materials used does not exceed used does not 30 percent of the exceed 40 percent of export price of the the export price of finished product the finished product Production in which Production in which the value of extra- the value of extra- Ex 51.13 Dyed or printed fabrics regional materials regional materials used does not exceed used does not 30 percent of the exceed 40 percent of export price of the the export price of finished product the finished product LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs ex 52.04 Cotton sewing thread, put up for Produced from Produced from retail sale materials not materials not included in 52.04 to included in 52.04 to 52.06 52.06 52.07 Cotton yarn (other than sewing Produced from Produced from thread) put up for retail sale materials not materials not included in 52.04 to included in 52.04 to 52.06 52.06 ex 52.08 Dyed or printed fabrics Production in which Production in which the value of extra- the value of extra- regional materials regional materials used does not exceed used does not 30 percent of the exceed 40 percent of export price of the the export price of finished product the finished product Production in which Production in which ex 52.09 Dyed or printed fabrics the value of extra- the value of extra- regional materials regional materials used does not exceed used does not 30 percent of the exceed 40 percent of export price of the the export price of finished product the finished product Production in which Production in which the value of extra- the value of extra- Ex 52.10 Dyed or printed fabrics regional materials regional materials used does not exceed used does not 30 percent of the exceed 40 percent of export price of the the export price of finished product the finished product LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs ex 52.11 Dyed or printed fabrics Production in which Production in which the value of extra- the value of extra- regional materials regional materials used does not exceed used does not 30 percent of the exceed 40 percent of export price of the the export price of finished product the finished product ex 52.12 Dyed or printed fabrics Production in which Production in which the value of extra- the value of extra- regional materials regional materials used does not exceed used does not 30 percent of the exceed 40 percent of export price of the the export price of finished product the finished product ex 53.06 Flax yarn, put up for retail sale Produced from Produced from materials not materials not included in 53.06 included in 53.06 ex 53.08 Ramie yarn, put up for retail sale Produced from Produced from materials not materials not included in 53.08 included in 53.08 ex 53.09 Dyed or printed fabrics Production in which Production in which the value of extra- the value of extra- regional materials regional materials used does not exceed used does not 30 percent of the exceed 40 percent of export price of the the export price of finished product the finished product LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs ex 53.10 Dyed or printed fabrics Production in which Production in which the value of extra- the value of extra- regional materials regional materials used does not exceed used does not 30 percent of the exceed 40 percent of export price of the the export price of finished product the finished product ex 53.11 Dyed or printed fabrics Production in which Production in which the value of extra- the value of extra- regional materials regional materials used does not exceed used does not 30 percent of the exceed 40 percent of export price of the the export price of finished product the finished product ex 54.01 Sewing thread of man-made Produced from Produced from filaments, put up for retail sale materials not materials not included in 54.01 included in 54.01 ex 54.04 Synthetic monofilament of 67 Produced from Produced from decitex or more and of which no materials not materials not cross-sectional dimension exceeds 1 included in 54.04 included in 54.04 mm, put up for retail sale ex 54.05 Artificial monofilament of 67 Produced from Produced from decitex or more and of which no materials not materials not cross-sectional dimension exceeds 1 included in 54.05 included in 54.05 mm, put up for retail sale LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs 54.06 Man-made filament yarn (other than Produced from Produced from sewing thread), put up for retail sale materials not materials not included in 54.01 to included in 54.01 to 54.06 54.06 ex 54.07 Dyed or printed fabrics Production in which Production in which the value of extra- the value of extra- regional materials regional materials used does not exceed used does not 30 percent of the exceed 40 percent of export price of the the export price of finished product the finished product ex 54.08 Dyed or printed fabrics Production in which Production in which the value of extra- the value of extra- regional materials regional materials used does not exceed used does not 30 percent of the exceed 40 percent of export price of the the export price of finished product the finished product ex 55.05 Waste (including noils, yarn waste Produced from Produced from and garneted stock) of man-made materials not materials not fibres, put up for retail sale included in 55.05 included in 55.05 ex 55.08 Sewing thread of polyester staple Production in which Production in which fibres the value of extra- the value of extra- regional materials regional materials used does not exceed used does not 60 percent of the exceed 65 percent of export price of the the export price of finished product the finished product LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs ex 55.08 Other sewing thread of man-made Produced from Produced from staple fibres, put up for retail sale materials not materials not included in 55.08 to included in 54.01 to 55.10 54.06 ex 55.11 Yarn (other than sewing thread) of Produced from Produced from man-made staple fibres, put up for materials not materials not retail sale included in 55.09 to included in 55.09 to 55.10 55.10 ex 55.12 Dyed or printed fabrics Production in which Production in which the value of extra- the value of extra- regional materials regional materials used does not exceed used does not 30 percent of the exceed 40 percent of export price of the the export price of finished product the finished product ex 54.13 Dyed or printed fabrics Production in which Production in which the value of extra- the value of extra- regional materials regional materials used does not exceed used does not 30 percent of the exceed 40 percent of export price of the the export price of finished product the finished product Production in which Production in which ex 55.14 Dyed or printed fabrics the value of extra- the value of extra- regional materials regional materials used does not exceed used does not 30 percent of the exceed 40 percent of export price of the the export price of finished product the finished product LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs ex 55.15 Dyed or printed fabrics Production in which Production in which the value of extra- the value of extra- regional materials regional materials used does not exceed used does not 30 percent of the exceed 40 percent of export price of the the export price of finished product the finished product ex 55.16 Dyed or printed fabrics Production in which Production in which the value of extra- the value of extra- regional materials regional materials used does not exceed used does not 30 percent of the exceed 40 percent of export price of the the export price of finished product the finished product ex 56.04 Rubber thread and cord, textile Produced from Produced from covered rubber thread or cord rubber thread or cord ex 62.12 Articles obtained from parts of this Production in which Production in which heading the value of extra- the value of extra- regional materials regional materials used does not exceed used does not 30 percent of the exceed 40 percent of export price of the the export price of finished product the finished product 63.01 Blankets and traveling rugs Produced from Produced from materials of 51.06 to materials of 51.06 to 51.08, 51.10, 51.08, 51.10, 52.05,52.06, 52.05,52.06, 54.02,54.03, 55.09 or 54.02,54.03, 55.09 55.10 or 55.10 LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs ex 63.02 Towels of terry toweling or similar Produced from Produced from terry fabrics, of cotton materials of 52.05 or materials of 52.05 or 52.06 52.06 64.01 Waterproof footwear with outer Produced from Produced from soles and uppers of rubber or of regional uppers and regional uppers and plastics, the uppers of which are parts of upper of parts of upper of neither fixed to the sole nor 64.06 regional soles of assembled by stitching, riveting, 64.06 nailing, screwing, plugging or similar processes 64.02 Other footwear with outer soles and Produced from Produced from uppers of rubber or plastics regional uppers and regional uppers and parts of upper of parts of upper of 64.06 regional soles of 64.06 64.03 Footwear with outer soles of rubber, Produced from Produced from plastics, leather or composition regional uppers and regional uppers and leather and uppers of leather parts of upper of parts of upper of 64.06 regional soles of 64.06 Footwear with outer soles of rubber, Produced from Produced from 64.04 plastics, leather or composition regional uppers and regional uppers and leather and uppers of leather parts of upper of parts of upper of 64.06 regional soles of 64.06 Other footwear Produced from Produced from regional uppers and regional uppers and 64.05 parts of uppers of parts of upper of 64.06 regional soles of 64.06 LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs ex 66.02 Walking-sticks, of wood or cane Produced from Produced from regional materials of regional materials of 14.01 or Chapter 44 14.01 or Chapter 44 Produced from Produced from 68.07 Articles of asphalt or of similar regional materials of regional materials of material (for example, petroleum 27.08, 27.13, 27.14 27.08, 27.13, 27.14 bitumen or coal tarpitch) or 27.15 or 27.15 Produced from Produced from 68.08 Panels, boards, tiles, blocks and regional materials of regional materials of similar articles of vegetable fibre, of Chapter 14 and 44 Chapter 14 and 44 straw or of shavings, ships, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders 68.09 Articles of plaster or of Produced from Produced from compositions based on plaster regional materials of regional materials of 25.20 25.20 68.10 Articles of cement, of concrete or of Produced from Produced from artificial stone, whether or not regional materials of regional materials of reinforced 25.23 25.23 69.04 Ceramic building bricks, flooring Produced from Produced from blocks, support of filler tiles and the regional materials of regional materials of like 25.05,25.07, and 25.05,25.07, and 25.29 25.29 69.05 Roofing tiles, chimney-pots, cowls, Produced from Produced from chimney liners, architectural regional materials of regional materials of ornaments and other ceramic 25.05,25.07, and 25.05,25.07, and constructional goods 25.29 25.29 LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs ex 69.06 Ceramic pipes, conduits, guttering Produced from Produced from and pipe fittings regional materials of regional materials of 25.05,25.07, and 25.05,25.07, and 25.29 25.29 69.07 Unglazed ceramic flags and paving, Produced from Produced from hearth or wall tiles; unglazed regional materials of regional materials of ceramic mosaic cubes and the like, 25.05,25.07, and 25.05,25.07, and whether or not on a backing 25.29 25.29 69.09 Ceramic wares for laboratory, Produced from Produced from chemical or other technical uses; regional materials of regional materials of ceramic troughs, tubs and similar 25.05,25.07, and 25.05,25.07, and receptacles of a kind used in 25.29 25.29 agriculture; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of good 69.10 Ceramic sinks, wash basins, wash Produced from Produced from basin pedestals, baths, bidets, water regional materials of regional materials of closet pans, flushing cisterns, urinals 25.05 and 25.07 25.05 and 25.07 and similar sanitary fixtures 69.12 Ceramic tableware, kitchenware, Produced from Produced from other household articles and toilet regional materials of regional materials of articles, other than of porcelain or 25.05,25.07, and 25.05,25.07, and china 25.29 25.29 ex 70.09 Glass mirrors, whether or not Produced from Produced from framed, excluding rear-view mirrors materials of 70.09 materials of 70.09 ex 70.19 Articles of glass fibres (including glass wool), (for example, yarn, Produced from Produced from woven fabrics) materials of 70.19 materials of 70.19 LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs ex 71.06 Silver and silver alloys, in semi- Produced from Produced from manufactured forms unwrought materials unwrought materials of 71.06 of 71.06 ex 71.08 Gold (including gold plated with Produced from Produced from platinum in semi-manufactured unwrought materials unwrought materials forms of 71.08 of 71.08 ex 71.13 Articles of jewellery, of precious Produced from Produced from metal or of metal clad with precious materials not materials not metal included in 71.13, or included in 71.13, or from materials of from materials of 71.13 the value of 71.13 the value of which does not which does not exceed 20 percent of exceed 20 percent of the value of all the value of all materials used materials used 71.17 Imitation jewellery Production in which Production in which the value of extra- the value of extra- regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product Produced from Produced from ex 72.07 Billets of steel regional materials of regional materials of 72.03 or materials of 72.03 or materials 72.04 of 72.04 ex 72.10 Steel sheets, clad, plated or coated Produced from Produced from materials of 72.10 materials of 72.10 LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs ex 72.12 Steel sheets, clad, plated or coated Produced from Produced from materials of 72.12 materials of 72.12 ex 72.13 Bars and rods (including wire rods), Produced from Produced from of non-alloy steel regional materials of regional materials of 72.03 or materials of 72.03 or materials 72.04 of 72.04 ex 72.14 Other bars and rods of non-alloy Produced from Produced from steel, not further worked than forged, regional materials of regional materials of hot-rolled, hot-drawn or hot- 72.03 or materials of 72.03 or materials extruded, but including those twisted 72.04 of 72.04 after rolling ex 72.15 Other bars and rods of non-alloy Produced from Produced from steel regional materials of regional materials of 72.03 or materials of 72.03 or materials 72.04 of 72.04 ex 72.16 Angles, shapes and sections of non- Produced from Produced from alloy steel regional materials of regional materials of 72.03 or materials of 72.03 or materials 72.04 of 72.04 ex 72.17 Wire, whether or not coated but not Produced from Produced from insulated, of non-alloy steel regional materials of regional materials of 72.03 or materials of 72.03 or materials 72.04 of 72.04 ex 73.04 Tubes, pipes and hollow profiles, Produced from Produced from seamless, of non-alloy steel regional materials of regional materials of 72.03 or materials of 72.03 or materials 72.04 of 72.04 LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs ex 73.06 Other tubes, pipes and hollow Produced from Produced from profiles (for example, open seam or regional materials of regional materials of welded, riveted or similarly closed), 72.03 or materials of 72.03 or materials of non-alloy steel 72.04 of 72.04 ex 72.12 Stranded wire, ropes, cables, plaited Produced from Produced from bands, slings and the like, of non- regional materials of regional materials of alloy steel, not electrically insulated 72.03 or materials of 72.03 or materials 72.04 of 72.04 ex 73.14 Cloth (including endless bands), Produced from Produced from grill, netting and fencing, of non- regional materials of regional materials of alloy steel wire (excluding PVC- 72.03 or materials of 72.03 or materials coated galvanized wire mesh 72.04 of 72.04 ex 73.17 Nails, tacks and staples, of non-alloy Production in which Production in which steel, whether or not with heads of the value of extra- the value of extra- other material, but excluding such regional materials regional materials articles with heads of copper used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product Production in which Production in which ex73.21 Gas stone, ranges and cookers the value of extra- the value of extra- regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs ex 74.18 Table, kitchen or other household Production in which Production in which articles, of copper; pot scourers and the value of extra- the value of extra- scouring or polishing pads, gloves regional materials regional materials and the like, of copper used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product Produced from Produced from ex 82.01 Hand tools with wooden handles materials not materials not included in 82.01 included in 82.01 and from regional and from regional materials of Chapter materials of Chapter 44 44 Production in which Production in which ex 83.01 Padlocks and locks the value of extra- the value of extra- regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product ex 83.05 Letter clips, paper clips and staples, Produced from Produced from of non-alloy steel regional materials of regional materials of 72.03 or materials of 72.03 or materials 72.04 of 72.04 ex 83.11 Welding rods and welding Produced from Produced from electrodes, of steel regional materials of regional materials of 72.03 or materials of 72.03 or materials 72.04 and Chapters of 72.04 and 28 and 29 Chapters 28 and 29 LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs 84.01 Nuclear reactors; fuel elements Production in which Production in which (cartridges), non-irradiated, for the value of extra- the value of extra- nuclear reactors; machinery and regional materials regional materials apparatus for isotopic separation used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 84.02 Steam or other vapour generating Production in which Production in which boilers (other than central heating the value of extra- the value of extra- hot water boilers capable also of regional materials regional materials producing low pressure steam); used does not exceed used does not superheated water boilers 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product Production in which Production in which 84.03 Central heating boilers other than the value of extra- the value of extra- those of heading No. 84.02 regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 84.04 Auxiliary plant for use with boilers Production in which Production in which of heading No. 84.02 or 84.03 (for the value of extra- the value of extra- example, economizers, super- regional materials regional materials heaters, soot removers, gas used does not exceed used does not recoverers); condensers for steam or 50 percent of the exceed 60 percent of other vapour power units export price of the the export price of finished product the finished product LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs 84.05 Producer gas or water gas Production in which Production in which generators, with or without their the value of extra- the value of extra- purifiers; acetylene gas generators regional materials regional materials and similar water process gas used does not exceed used does not generators, with process gas 50 percent of the exceed 60 percent of generators, with or without their export price of the the export price of purifiers finished product the finished product 84.06 Steam turbines and other vapour Production in which Production in which turbines the value of extra- the value of extra- regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 84.07 Spark-ignition reciprocating or Production in which Production in which rotary internal combustion piston the value of extra- the value of extra- engines regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 84.08 Compression-ignition internal Production in which Production in which combustion piston engines (diesel or the value of extra- the value of extra- semi-diesel engines) regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs 84.09 Parts suitable for use solely or Production in which Production in which principally with the engines of the value of extra- the value of extra- heading No.84.07 or 84.08 regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 84.10 Hydraulic turbines, water wheels, Production in which Production in which and regulators therefore the value of extra- the value of extra- regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 84.11 Turbo-jets, turbo-propellers and Production in which Production in which other gas turbines the value of extra- the value of extra- regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 84.12 Other engines and motors Production in which Production in which the value of extra- the value of extra- regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs 84.13 Pumps for liquids, whether or not Production in which Production in which fitted with a measuring device; the value of extra- the value of extra- liquid elevators regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 84.14 Air or vacuum pumps, air or other Production in which Production in which gas compressors and fans; the value of extra- the value of extra- ventilating or recycling hoods regional materials regional materials incorporating a fan, whether or not used does not exceed used does not fitted with filters 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 84.15 Air conditioning machines, Production in which Production in which comprising a motor-driven fan and the value of extra- the value of extra- elements for changing and regional materials regional materials temperature and humidity, including used does not exceed used does not those machines in which humidity 50 percent of the exceed 60 percent of cannot be separately regulated export price of the the export price of finished product the finished product LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs 84.16 Furnace burners for liquid fuel, for Production in which Production in which pulverized solid fuel or for gas; the value of extra- the value of extra- mechanical stokers, including their regional materials regional materials mechanical grates, mechanical ash used does not exceed used does not dischargers and similar appliance 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 84.17 Industrial or laboratory furnaces and Production in which Production in which ovens, including incinerators, non- the value of extra- the value of extra- electric regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product Production in which Production in which 84.18 Refrigerators, freezers and the value of extra- the value of extra- refrigerating or freezing equipment, regional materials regional materials electric or other; heat pumps other used does not exceed used does not than air conditioning machines of 50 percent of the exceed 60 percent of heading No.84.15 export price of the the export price of finished product the finished product ex 84.19 Instantaneous or storage water Production in which Production in which heaters, non-electric the value of extra- the value of extra- regional materials regional materials used does not exceed used does not 60 percent of the exceed 65 percent of export price of the the export price of finished product the finished product LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs ex 84.19 Machinery, plant or laboratory Production in which Production in which equipment, whether or not the value of extra- the value of extra- electrically heated, for the treatment regional materials regional materials of materials by a process involving a used does not exceed used does not change of temperature such as 50 percent of the exceed 60 percent of heating, cooking, roasting, distilling, export price of the the export price of rectifying, sterilizing, pasteurizing, finished product the finished product steaming, drying, evaporating, vaporizing, condensing or cooling, other than machinery or plant of a kind used for domestic purposes 84.20 Calendering or other rolling Production in which Production in which machines, other than for metals or the value of extra- the value of extra- glass, and cylinders therefore regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 84.21 Centrifuges, including centrifugal Production in which Production in which dryers; filtering or purifying the value of extra- the value of extra- machinery and apparatus, for liquids regional materials regional materials or gases used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs ex 63.02 Towels of terry toweling or similar Produced from Produced from terry fabrics, of cotton materials of 52.05 or materials of 52.05 52.06 or 52.06 64.01 Waterproof footwear with outer Produced from Produced from soles and uppers of rubber or of regional uppers and regional uppers and plastics, the uppers of which are parts of uppers of parts of uppers or neither fixed to the sole nor 64.06 regional soles of assembled by stitching, riveting, 64.06 nailing, screwing, plugging or similar processes 64.02 Other footwear with outer soles and Produced from Produced from uppers of rubber or plastics regional uppers and regional uppers and parts of uppers of parts of uppers or 64.06 regional soles of 64.06 64.03 Footwear with outer soles of rubber, Produced from Produced from plastics, leather or composition regional uppers and regional uppers and leather and uppers of leather parts of uppers of parts of uppers or 64.06 regional soles of 64.06 64.04 Footwear outer soles of rubber, Produced from Produced from plastics, leather or composition regional uppers and regional uppers and leather and uppers of textile parts of uppers of parts of uppers or materials 64.06 regional soles of 64.06 64.05 Other footwear Produced from Produced from regional uppers and regional uppers and parts of uppers of parts of uppers or 64.06 regional soles of 64.06 LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs ex 66.02 Walking-sticks, of wood or cane Produced from Produced from regional materials of regional materials of 14.01 or Chapter 44 14.01 or Chapter 44 68.07 Articles of asphalt or of similar Produced from Produced from material (for example, petroleum regional materials of regional materials of bitumen or coal tarpitch) 27.08, 27.13, 27.14 27.08, 27.13, 27.14 or 27.15 or 27.15 68.08 Panels, boards, tiles, blocks and Produced from Produced from similar articles of vegetable fibre, of regional materials of regional materials of straw or of shavings, chips, particles, Chapter 14 and 44 Chapter 14 and 44 sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders 68.09 Articles of plaster or of Produced from Produced from compositions based on plaster regional materials of regional materials of 25.20 25.20 68.10 Articles of cement, of concrete or of Produced from Produced from artificial stone, whether or not regional materials of regional materials of reinforced 25.23 25.23 69.04 Ceramic building bricks, flooring Produced from Produced from blocks, support of filler tiles and the regional materials of regional materials of like 25.05,25.07, and 25.05,25.07, and 25.29 25.29 69.05 Roofing tiles, chimney-pots, cowls, Produced from Produced from chimney liners, architectural regional materials of regional materials of ornaments and other ceramic 25.05,25.07, and 25.05,25.07, and constructional goods 25.29 25.29 LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs ex 69.06 Ceramic pipes, conduits, guttering Produced from Produced from and pipe fittings regional materials of regional materials of 25.05,25.07, and 25.05,25.07, and 25.29 25.29 69.07 Unglazed ceramic flags and paving, Produced from Produced from hearth or wall tiles; unglazed regional materials of regional materials of ceramic mosaic cubes and the like, 25.05,25.07, and 25.05,25.07, and whether or not on a backing 25.29 25.29 69.09 Ceramic wares for laboratory, Produced from Produced from chemical or other technical uses; regional materials of regional materials of ceramic troughs, tubs and similar 25.05,25.07, and 25.05,25.07, and receptacles of a kind used in 25.29 25.29 agriculture; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of good 69.10 Ceramic sinks, wash basins, wash Produced from Produced from basin pedestals, baths, bidets, water regional materials of regional materials of closet pans, flushing cisterns, urinals 25.05 and 25.07 25.05 and 25.07 and similar sanitary fixtures 69.12 Ceramic tableware, kitchenware, Produced from Produced from other household articles and toilet regional materials of regional materials of articles, other than of porcelain or 25.05,25.07, and 25.05,25.07, and china 25.29 25.29 ex 70.09 Glass mirrors, whether or not Produced from Produced from framed, excluding rear-view mirrors materials of 70.09 materials of 70.09 Articles of glass fibres (including ex 70.19 glass wool), (for example, yarn, Produced from Produced from woven fabrics) materials of 70.19 materials of 70.19 LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs ex 71.06 Silver and silver alloys, in semi- Produced from Produced from manufactured forms unwrought materials unwrought materials of 71.06 of 71.06 ex 71.08 Gold (including gold plated with Produced from Produced from platinum in semi-manufactured unwrought materials unwrought materials forms of 71.08 of 71.08 ex 71.13 Articles of jewellery, of precious Produced from Produced from metal or of metal clad with precious materials not materials not metal included in 71.13, or included in 71.13, or from materials of from materials of 71.13 the value of 71.13 the value of which does not which does not exceed 20 percent of exceed 20 percent of the value of all the value of all materials used materials used 71.17 Imitation jewellery Production in which Production in which the value of extra- the value of extra- regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product Produced from Produced from ex 72.07 Billets of steel regional materials of regional materials of 72.03 or materials of 72.03 or materials 72.04 of 72.04 ex 72.10 Steel sheets, clad, plated or coated Produced from Produced from materials of 72.10 materials of 72.10 LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs 84.37 Machines for cleaning, sorting or Production in which Production in which grading seed, grain or dried the value of extra- the value of extra- leguminous vegetables; machinery regional materials regional materials used in the milling industry or for used does not exceed used does not the working of cereals or dried 50 percent of the exceed 60 percent of leguminous vegetables, other than export price of the the export price of farm-type machinery finished product the finished product 84.38 Machinery, not specified or included Production in which Production in which elsewhere in this Chapter, for the the value of extra- the value of extra- industrial preparation or manufacture regional materials regional materials of food or drink, other than used does not exceed used does not machinery for the extraction or 50 percent of the exceed 60 percent of preparation of animal or fixed export price of the the export price of vegetable fats or oils finished product the finished product Production in which Production in which 84.39 Machinery for making pulp of the value of extra- the value of extra- fibrous cellulosic material or for regional materials regional materials making or finishing paper or used does not exceed used does not paperboard 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 84.40 Book-binding machinery, including Production in which Production in which book-sewing machines the value of extra- the value of extra- regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs 84.41 Other machinery for making up Production in which Production in which paper pulp, paper or paperboard, the value of extra- the value of extra- including cutting machines of all regional materials regional materials kinds used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 84.42 Machinery, apparatus and equipment Production in which Production in which (other than the machine tools of the value of extra- the value of extra- headings Nos. 84.56 to 84.65), for regional materials regional materials type-founding or type-setting, for used does not exceed used does not preparing or making printing blocks, 50 percent of the exceed 60 percent of plates, components; printing type, export price of the the export price of blocks, plates, cylinders and finished product the finished product lithographic stones, prepared for printing purpose (for example, planed, grained or polished) 84.43 Printing machinery, including ink-jet Production in which Production in which printing machines, other than those the value of extra- the value of extra- of heading No.84.71; machines for regional materials regional materials uses ancillary to printing used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 84.44 Machines for extruding drawing, Production in which Production in which texturing or cutting manmade textile the value of extra- the value of extra- materials regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs 84.45 Machines for preparing textile Production in which Production in which fibres; spinning, doubling or twisting the value of extra- the value of extra- machines and other machinery for regional materials regional materials producing textile yarns; textile used does not exceed used does not reeling or winding (including weft- 50 percent of the exceed 60 percent of winding) machines and machines for export price of the the export price of preparing textile yarns for use on the finished product the finished product machines of heading No. 84.46 or 84.47 84.46 Weaving machines (looms) Production in which Production in which the value of extra- the value of extra- regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 84.47 Knitting machines, stitch-bonding Production in which Production in which machines and machines for making the value of extra- the value of extra- gimped yarn, tulle, lace, embroidery, regional materials regional materials trimmings, braid or net and used does not exceed used does not machines for tufting 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs 84.48 Auxiliary machinery for use with Production in which Production in which machines of heading No. 84.44, the value of extra- the value of extra- 84.45, 84.46 or 84.47 (for example, regional materials regional materials dobbies, Jacquards, automatic stop used does not exceed used does not motions, shuttle changing 50 percent of the exceed 60 percent of mechanisms); parts and accessories export price of the the export price of suitable for use solely or principally finished product the finished product with the machines of this heading or of heading No.84.44, 84.45, 84.46 or 84.47 (for example, spindles and spindle flyers, card clothing, combs, extruding nipples, shuttles, healds and heald-frames, hosiery needles) 84.49 Machinery for the manufacture or Production in which Production in which finishing of felt or non-wovens in the value of extra- the value of extra- the piece or in shapes, including regional materials regional materials machinery for making felt hats; used does not exceed used does not blocks for making hats 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 84.50 Household or laundry-type washing Production in which Production in which machines, including machines which the value of extra- the value of extra- both wash and dry regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs 84.51 Machines (other than machines or Production in which Production in which heading No. 84.50) for washing, the value of extra- the value of extra- cleaning, wringing, drying, ironing, regional materials regional materials pressing (including fusing presses), used does not exceed used does not bleaching, dyeing, dressing, 50 percent of the exceed 60 percent of finishing, coating or impregnating export price of the the export price of textile yarns, fabrics or made up finished product the finished product textile articles and machines for applying the paste to the base fabric or other support used in the manufacture of floor coverings such as linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics 84.52 Sewing machines, other than book- Production in which Production in which sewing machines of heading No. the value of extra- the value of extra- 84.40; furniture, bases and covers regional materials regional materials specially designed for sewing used does not exceed used does not machines; sewing machine needles 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 84.53 Machinery for preparing, tanning or Production in which Production in which working hides, skins or leather or for the value of extra- the value of extra- making or repairing footwear or regional materials regional materials other articles of hides, skins or used does not exceed used does not leather, other than sewing machines 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs 84.54 Converters, ladles, ingot moulds and Production in which Production in which casting machines, of a kind uses in the value of extra- the value of extra- metallurgy or in metal foundries regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 84.55 Metal-rolling mills and rolls Production in which Production in which therefore the value of extra- the value of extra- regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product Production in which Production in which 84.56 Machine-tools for working any the value of extra- the value of extra- material by removal or material, by regional materials regional materials laser or other light or photon beam, used does not exceed used does not ultrasonic, electro-discharge, electro- 50 percent of the exceed 60 percent of chemical, electron beam, ionic-beam export price of the the export price of or plasma arc processes finished product the finished product 84.57 Machining centers, unit construction Production in which Production in which machines (single station) and multi- the value of extra- the value of extra- station transfer machines, for regional materials regional materials working metal used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs 84.58 Latch (including turning centers) for Production in which Production in which removing metal the value of extra- the value of extra- regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 84.59 Machine-tools (including way-type Production in which Production in which unit head machines) for drilling, the value of extra- the value of extra- boring, milling, threading or tapping regional materials regional materials by removing metal, other than lathes used does not exceed used does not (including turning centers) of 50 percent of the exceed 60 percent of heading No 84.58 export price of the the export price of finished product the finished product 84.60 Machine tools for deburring Production in which Production in which sharpening, grinding, honing, the value of extra- the value of extra- lapping, polishing or otherwise regional materials regional materials finishing metal, or cermets by means used does not exceed used does not of grinding stones, abrasives or 50 percent of the exceed 60 percent of polishing products other than gear export price of the the export price of cutting, gear grinding or gear finished product the finished product finishing machines of heading No.84.61 84.61 Machine-tools for planning, shaping, Production in which Production in which slotting, broaching, gear cutting, the value of extra- the value of extra- gear grinding or gear finishing, regional materials regional materials sawing, cutting-off and other used does not exceed used does not machine-tools working by removing 50 percent of the exceed 60 percent of metal or cermets, not elsewhere export price of the the export price of specified or included finished product the finished product LAWS OF GUYANA Customs Cap.82;01 CONDITIONS TO BE COMPLETED TARIFF PRODUCT WITH HEADING NUMBER MDCs LDCs 84.62 Machine-tools (including presses) Production in which Production in which for working metal by forging, the value of extra- the value of extra- hammering or die-stamping; regional materials regional materials machine-tools (including presses) for used does not exceed used does not working metal by bending, folding, 50 percent of the exceed 60 percent of straightening, flattening, shearing, export price of the the export price of punching or notching; presses for finished product the finished product working metal or metal carbides, not specified above 84.63 Other machine-tools for working Production in which Production in which metal or cermets, without removing the value of extra- the value of extra- material regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 84.64 Machine-tools for working stone, Production in which Production in which ceramics, concrete, asbestos-cement the value of extra- the value of extra- or like mineral materials or for cold regional materials regional materials working glass used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 84.65 Machine-tools (including machines Production in which Production in which for nailing, stapling, gluing or the value of extra- the value of extra- otherwise assembling) for working regional materials regional materials wood, cork, bone, hard rubber, hard used does not exceed used does not plastics or similar hard materials 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs 84.66 Parts and accessories suitable for use Production in which Production in which solely or principally with the the value of extra- the value of extra- machines of headings Nos. 84.56 to regional materials regional materials 84.65, including work or tool used does not exceed used does not holders, self-opening dieheads, 50 percent of the exceed 60 percent of dividing heads and other special export price of the the export price of attachments for machine-tools; tool finished product the finished product holders for any type of tool for working in the hand 84.67 Tools for working in the hand Production in which Production in which pneumatic, hydraulic or with self- the value of extra- the value of extra- contained non-electric motor regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 84.68 Machinery and apparatus for Production in which Production in which soldering, brazing or welding, the value of extra- the value of extra- whether or not capable of cutting, regional materials regional materials other than those of heading No. used does not exceed used does not 85.15; gas-operated surface 50 percent of the exceed 60 percent of tempering machines and appliances export price of the the export price of finished product the finished product Typewriters other than printers of Production in which Production in which 84.69 heading No. 84.71; and word the value of extra- the value of extra- processing machines regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs 84.70 Calculating machines and pocket- Production in which Production in which size data recording, reproducing and the value of extra- the value of extra- displaying machines with calculating regional materials regional materials machines functions; accounting used does not exceed used does not machines, postage-franking 50 percent of the exceed 60 percent of machines, ticket-issuing machines export price of the the export price of and similar machines, incorporating finished product the finished product a calculating device; cash registers ex84.71 Digital automatic data processing Production in which Production in which machines, comprising in the same the value of extra- the value of extra- housing at least a central processing regional materials regional materials unit and an input and output unit, used does not exceed used does not whether or not combined 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product ex84.71 Automatic data processing machines Production in which Production in which and units thereof; magnetic or the value of extra- the value of extra- optical readers, machines for regional materials regional materials transcribing data onto data media in used does not exceed used does not coded form and machines for 50 percent of the exceed 60 percent of processing such data, not elsewhere export price of the the export price of specified or included (excluding finished product the finished product digital automatic data processing machines, comprising in the same housing at least a central processing unit and an input and output unit, whether or not combined) 84.72 Other office machines (for example, Production in which Production in which hectograph or stencil duplicating the value of extra- the value of extra- machines, addressing machines, regional materials regional materials automatic bank-note dispensers, used does not exceed used does not coin-sorting machines, coin counting 50 percent of the exceed 60 percent of or wrapping machines, pencil- export price of the the export price of sharpening machines, perforating or finished product the finished product stapling machines) LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs 84.73 Part and accessories (other than Production in which Production in which covers, carrying cases and the like) the value of extra- the value of extra- suitable for use solely or principally regional materials regional materials with machines of headings Nos. used does not exceed used does not 84.69 to 84.72 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 84.74 Machinery for sorting, screening, Production in which Production in which separating, washing, crushing, the value of extra- the value of extra- grinding, mixing or kneading earth, regional materials regional materials stone, ores or other mineral used does not exceed used does not substances, in solid (including 50 percent of the exceed 60 percent of powder or paste) form; machinery export price of the the export price of for agglomerating, shaping or finished product the finished product moulding solid mineral fuels, ceramic paste, plastering materials or other mineral products in powder or paste form; machines for forming foundry moulds of sand 84.75 Machines for assembling electric or Production in which Production in which electronic lamps, tubes or valves or the value of extra- the value of extra- flashbulbs, in glass envelopes; regional materials regional materials machines for manufacturing or hot used does not exceed used does not working glass or glassware 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs 84.76 Automatic goods-vending machines Production in which Production in which (for example, postage stamp, the value of extra- the value of extra- cigarette, food or beverage regional materials regional materials machines), including money- used does not exceed used does not changing machines 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 84.77 Machinery for working rubber or Production in which Production in which plastic or for the manufacture of the value of extra- the value of extra- products from these materials, not regional materials regional materials specified or included elsewhere in used does not exceed used does not this Chapter 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 84.78 Machinery for preparing or making Production in which Production in which up tobacco, not specified or included the value of extra- the value of extra- elsewhere in this Chapter regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 84.79 Machines and mechanical appliances Production in which Production in which having individual functions, not the value of extra- the value of extra- specified or included elsewhere in regional materials regional materials this Chapter used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs ex84.80 Moulding boxes for metal foundry; Production in which Production in which mould bases; moulding patterns; the value of extra- the value of extra- moulds for metal (other than ingot regional materials regional materials moulds), metal carbides, glass, used does not exceed used does not mineral materials or rubber 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 84.81 Taps, cocks, valves and similar Production in which Production in which appliances for pipes, boiler shells, the value of extra- the value of extra- tanks, vats or the like, including regional materials regional materials pressure-reducing valves used does not exceed used does not thermostatically controlled valves 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 84.82 Ball or roller bearings Production in which Production in which the value of extra- the value of extra- regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 84.83 Transmission shafts (including cam Production in which Production in which shafts and crank shafts) and cranks; the value of extra- the value of extra- bearing housings and plain shaft regional materials regional materials bearings; gears and gearing; ball or used does not exceed used does not roller screws; gear boxes and other 50 percent of the exceed 60 percent of speed changers, including torque export price of the the export price of converters; flywheels and pulleys, finished product the finished product including pulley blocks; clutches and shaft couplings (including universal joints) LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs 84.84 Gaskets and similar joints of metal Production in which Production in which sheeting combined with other the value of extra- the value of extra- material or of two or more layers of regional materials regional materials metal; sets or assortments of gaskets used does not exceed used does not and similar joints, dissimilar in 50 percent of the exceed 60 percent of composition, put up in pouches, export price of the the export price of envelopes or similar packings; finished product the finished product mechanical seals 84.85 Machinery parts, not containing Production in which Production in which electrical connectors, insulators, the value of extra- the value of extra- coils, contacts or other electrical regional materials regional materials features, not specified or included used does not exceed used does not elsewhere in this Chapter 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 85.01 Electric motors and generators Production in which Production in which (excluding generating sets) the value of extra- the value of extra- regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 85.02 Electric generating sets and rotary Production in which Production in which converters the value of extra- the value of extra- regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs 85.03 Parts suitable for use solely or Production in which Production in which principally with the machines of the value of extra- the value of extra- heading No. 85.01 or 85.02 regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 85.04 Electrical transformers static Production in which Production in which converters (for example, rectifiers) the value of extra- the value of extra- and inductors regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 85.05 Electro-magnets; permanent magnets Production in which Production in which and articles intended to become the value of extra- the value of extra- permanent magnets after regional materials regional materials magnetization; electromagnetic or used does not exceed used does not permanent magnet chucks, clamps 50 percent of the exceed 60 percent of and similar holding devices; export price of the the export price of electromagnetic couplings, clutches finished product the finished product and brakes; electro-magnetic lifting heads 85.06 Primary cells and primary batteries Production in which Production in which the value of extra- the value of extra- regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs 85.07 Electric accumulators, including Production in which Production in which separators therefore, whether or not the value of extra- the value of extra- rectangular (including square) regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 85.08 Electro-mechanical tools for Production in which Production in which working in the hand, with self- the value of extra- the value of extra- contained electric motor regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 85.09 Electro-mechanical domestic Production in which Production in which appliances, with self-contained the value of extra- the value of extra- electric motor regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs 85.10 Shavers, hair chippers and hair- Production in which Production in which removing appliances, with self- the value of extra- the value of extra- contained electric motor regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 85.11 Electrical ignition or starting Production in which Production in which equipment of a kind used for spark- the value of extra- the value of extra- ignition or compression-ignition regional materials regional materials internal combustion engines (for used does not exceed used does not example, ignition magnetos, 50 percent of the exceed 60 percent of magneto-dynamos, ignition coils, export price of the the export price of sparking plugs and glow plugs, finished product the finished product starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines Production in which Production in which 85.12 Electrical lighting or signaling the value of extra- the value of extra- equipment (excluding articles of regional materials regional materials heading No. 85.39), windscreen used does not exceed used does not wipers, defrosters and demisters, of a 50 percent of the exceed 60 percent of kind used for cycles or motor export price of the the export price of vehicles finished product the finished product 85.13 Portable electric lamps designed to Production in which Production in which function by their own source of the value of extra- the value of extra- energy (for example, dry batteries, regional materials regional materials accumulators, magnetos), other than used does not exceed used does not lighting equipment of heading No. 50 percent of the exceed 60 percent of 85.12 export price of the the export price of finished product the finished product LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs 85.14 Industrial or laboratory electric Production in which Production in which (including induction or dielectric) the value of extra- the value of extra- furnaces and oven; other industrial regional materials regional materials or laboratory induction or dielectric used does not exceed used does not heating equipment 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 85.15 Electric (including electrically Production in which Production in which heated gas), laser or other light or the value of extra- the value of extra- photon beam, ultrasonic, electron regional materials regional materials beam, magnetic pulse or plasma arc used does not exceed used does not soldering, brazing or welding 50 percent of the exceed 60 percent of machines and apparatus, whether or export price of the the export price of not capable of cutting; electric finished product the finished product machines and apparatus for hot spraying of metals or cermets 85.16 Immersion heaters; electric space Production in which Production in which heating apparatus and soil heating the value of extra- the value of extra- apparatus; electro-thermic hair- regional materials regional materials dressing apparatus (for example, hair used does not exceed used does not dryers, hair curlers, curling tong 50 percent of the exceed 60 percent of heaters) and hand dryers; electric export price of the the export price of smoothing irons; other electro- finished product the finished product thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading No. 85.45 ex 85.16 Electric instantaneous or storage Production in which Production in which water heaters the value of extra- the value of extra- regional materials regional materials used does not exceed used does not 50 percent of the exceed 65 percent of export price of the the export price of finished product the finished product LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs 85.17 Electrical apparatus for line Production in which Production in which telephony or line telegraphy, the value of extra- the value of extra- including line telegraphy, including regional materials regional materials line telephone sets with cordless used does not exceed used does not handsets and telecommunication 50 percent of the exceed 60 percent apparatus for carriers-current line export price of the of the export price systems or for digital line systems; finished product of the finished videophones product 85.18 Microphones and stands therefore; Production in which Production in which loudspeakers, whether or not the value of extra- the value of extra- mounted in their enclosures; regional materials regional materials headphones, earphones/speaker sets; used does not exceed used does not audio-frequency electric amplifier 50 percent of the exceed 60 percent sets export price of the of the export price finished product of the finished product 85.19 Turntables (record-decks), record- Production in which Production in which players, cassette players and other the value of extra- the value of extra- sounds reproducing apparatus, not regional materials regional materials incorporating a sound recording used does not exceed used does not device 50 percent of the exceed 60 percent export price of the of the export price finished product of the finished product ex 85.20 Other magnetic tape recorders and Production in which other sound recording apparatus, the value of extra- Production in which whether or not incorporating a sound regional materials the value of extra- reproducing device (excluding used does not exceed regional materials cassette-type magnetic tape 50 percent of the used does not recorders) export price of the exceed 60 percent finished product of the export price of the finished product LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs ex 85.20 Cassette-type magnetic tape Production in which Production in which recorders, whether or not the value of extra- the value of extra- incorporating a sound reproducing regional materials regional materials device used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 85.21 Video recording or reproducing Production in which Production in which apparatus, whether or not the value of extra- the value of extra- incorporating a video turner regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 85.22 Parts and accessories suitable for use Production in which Production in which solely or principally with the the value of extra- the value of extra- apparatus of headings Nos. 85.19 to regional materials regional materials 85.21 used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product ex 85.23 Prepared unrecorded media for Production in which Production in which sound recording or similar recording the value of extra- the value of extra- of other phenomena, other than regional materials regional materials products of Chapter 37 used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs ex 85.24 Recorded media for sound or other Production in which Production in which similarly recorded phenomena, the value of extra- the value of extra- including matrices and masters for regional materials regional materials the production of records, but used does not exceed used does not excluding products of Chapter 37 50 percent of the exceed 60 percent of (excluding records and tapes) export price of the the export price of finished product the finished product 85.25 Transmission apparatus for radio- Production in which Production in which telephony, radio-telegraphy, radio- the value of extra- the value of extra- broadcasting or television, whether regional materials regional materials or not incorporation reception used does not exceed used does not apparatus or sound recording or 50 percent of the exceed 60 percent of reproducing apparatus; television export price of the the export price of cameras and other video camera finished product the finished product recorders Production in which Production in which 85.26 Radar apparatus, radio navigational the value of extra- the value of extra- aid apparatus and radio remote regional materials regional materials control apparatus used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product Production in which Production in which ex 85.27 Other reception apparatus for radio- the value of extra- the value of extra- telephony or radio-telegraphy, regional materials regional materials whether or not combined, in the used does not exceed used does not same housing, with sound recording 50 percent of the exceed 60 percent of or reproducing apparatus or a clock export price of the the export price of (excluding radio-broadcast receivers, finished product the finished product car stereos and music centers) LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs ex 85.27 Radio-broadcast receivers, car Production in which Production in which stereos and music centers the value of extra- the value of extra- regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product ex 85.28 Video monitors and video Production in which Production in which projectors; reception apparatus for the value of extra- the value of extra- television, incorporating sound or regional materials regional materials video recording or reproducing used does not exceed used does not apparatus 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product ex 85.28 Reception apparatus for television Production in which Production in which (excluding video monitors and video the value of extra- the value of extra- projectors), whether or not regional materials regional materials incorporating radio-broadcasting used does not exceed used does not receivers 50 percent of the exceed 65 percent of export price of the the export price of finished product the finished product 85.29 Parts suitable for use solely or Production in which Production in which principally with the apparatus of the value of extra- the value of extra- headings Nos. 85.25 to 85.28 regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs 85.30 Electrical signaling, safety or traffic Production in which Production in which control equipment for railways, the value of extra- the value of extra- tramways, roads, inland waterways, regional materials regional materials parking facilities, port installations used does not exceed used does not or airfields (other than those of 50 percent of the exceed 60 percent of heading No. 86.08) export price of the the export price of finished product the finished product 85.31 Electric sound or visual signaling Production in which Production in which apparatus (for example, bells, sirens, the value of extra- the value of extra- indicator panels, burglar or fire regional materials regional materials alarms), other than those of heading used does not exceed used does not No. 85.12 or 85.30 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 85.32 Electrical capacitors, fixed, variable Production in which Production in which or adjustable (preset) the value of extra- the value of extra- regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 85.33 Electrical resistors (including Production in which Production in which rheostats and potentiometers), other the value of extra- the value of extra- than heating resistors regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs 85.34 Printed circuits Production in which Production in which the value of extra- the value of extra- regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 85.35 Electrical apparatus for switching or Production in which Production in which protecting electrical circuits, or for the value of extra- the value of extra- making connections to or in regional materials regional materials electrical circuits (for example, used does not exceed used does not switches, fuses, lightning arrestors, 50 percent of the exceed 60 percent of voltage limiters, surge suppressors, export price of the the export price of plugs, junction boxes), for a voltage finished product the finished product exceeding 1,000 volts 85.36 Electrical apparatus for switching or Production in which Production in which protecting electrical circuits, or for the value of extra- the value of extra- making connections to or in regional materials regional materials electrical circuits (for example, used does not exceed used does not switches, relays, fuses, surge 50 percent of the exceed 60 percent of suppressors, plugs, sockets, lamp export price of the the export price of holders, junction boxes), for a finished product the finished product voltage not exceeding 1,000 volts LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs ex 85.37 Other boards, panels consoles, desk, Production in which Production in which cabinets and other bases, equipped the value of extra- the value of extra- with two or more apparatus of regional materials regional materials heading No. 85.35 or 85.36, for used does not exceed used does not electric control or the distribution of 50 percent of the exceed 60 percent of electricity including those export price of the the export price of incorporating instruments or finished product the finished product apparatus of Chapter 90, and numerical control apparatus, other than switching apparatus of heading No. 85.17 (excluding load centers, panel boards, meter sockets, meter control centers, switchboards, unit substations, and protective devices) ex 85.37 Load centers, panel boards, meter, Production in which Production in which sockets, meter control centers, the value of extra- the value of extra- switchboards, unit sub-stations and regional materials regional materials protective devices used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 85.38 Parts suitable for use solely or Production in which Production in which principally with the apparatus of the value of extra- the value of extra- heading No. 85.35, 85.36 or 85.37 regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product Produced from Produced from ex 85.39 Incandescent light bulbs regional material of regional material of 85.39 85.39 LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs 85.40 Thermionic, cold cathode or photo- Production in which Production in which cathode valves and tubes (for the value of extra- the value of extra- example, vacuum or vapour or gas regional materials regional materials filled valves and tubes, mercury arc used does not exceed used does not rectifying valves and tubes, cathode- 50 percent of the exceed 60 percent of ray tubes, television camera tubes) export price of the the export price of finished product the finished product 85.41 Diodes, transistors and similar Production in which Production in which semiconductor devices; the value of extra- the value of extra- photosensitive semiconductor regional materials regional materials devices, including photovoltaic cells used does not exceed used does not whether or not assembled in modules 50 percent of the exceed 60 percent of or made up into panels; light export price of the the export price of emitting diodes; mounted piezo- finished product the finished product electric crystals 85.42 Electronic integrated circuits and Production in which Production in which micro assemblies the value of extra- the value of extra- regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 85.43 Electrical machines and apparatus, Production in which Production in which having individual functions, not the value of extra- the value of extra- specified or included elsewhere in regional materials regional materials this Chapter used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs ex 85.44 Cable (including co-axial cable) and Production in which Production in which other insulted electric conductors, the value of extra- the value of extra- whether or not fitted with regional materials regional materials connectors; optical fibre cables, used does not exceed used does not made up of individually sheathed 50 percent of the exceed 60 percent of fibres, whether or not assembled export price of the the export price of with electric conductors or fitted finished product the finished product with connectors 85.45 Carbon electrodes, carbon brushes, Production in which Production in which lamp carbons, battery carbons and the value of extra- the value of extra- other articles of graphite or other regional materials regional materials carbon, with or without metal, of a used does not exceed used does not kind uses for electrical purposes 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 85.46 Electrical insulators of any material Production in which Production in which the value of extra- the value of extra- regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs 85.47 Insulating fittings for electrical Production in which Production in which machines, appliances or equipment, the value of extra- the value of extra- being fittings wholly of insulating regional materials regional materials material apart from any minor used does not exceed used does not components of metal (for example, 50 percent of the exceed 60 percent of threaded sockets) incorporated export price of the the export price of during moulding solely for purposes finished product the finished product of assembly, other than insulators of heading No. 85.46; electrical conduit tubing and joints therefore, of base metal lined with insulating material ex 85.48 Electrical parts of machinery or Production in which Production in which apparatus, not specified or included the value of extra- the value of extra- elsewhere in this Chapter regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 86.01 Rail locomotives powered from an Production in which Production in which external source of electricity or by the value of extra- the value of extra- electric accumulators regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 86.02 Other rail locomotives; locomotive Production in which Production in which tenders the value of extra- the value of extra- regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs 86.03 Self-propelled railway or tramway Production in which Production in which coaches, vans and trucks, other than the value of extra- the value of extra- those of heading No. 86.04 regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 86.04 Railway or tramway maintenance or Production in which Production in which service vehicles, whether or not self- the value of extra- the value of extra- propelled (for example, workshops, regional materials regional materials cranes, ballast tampers, trackliners, used does not exceed used does not testing coaches and track inspection 50 percent of the exceed 60 percent of vehicles) export price of the the export price of finished product the finished product 86.05 Railway or tramway passenger Production in which Production in which coaches, not self-propelled; luggage the value of extra- the value of extra- vans, post office coaches and other regional materials regional materials special purpose railway or tramway used does not exceed used does not coaches, not self-propelled 50 percent of the exceed 60 percent of (excluding those of heading No. export price of the the export price of 86.04 finished product the finished product 86.06 Railway or tramway goods vans and Production in which Production in which wagons, not self-propelled the value of extra- the value of extra- regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs 86.07 Parts of railway or tramway Production in which Production in which locomotives or rolling-stock the value of extra- the value of extra- regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 86.08 Railway or tramway track fixtures Production in which Production in which and fittings; mechanical (including the value of extra- the value of extra- electro-mechanical) signaling, safety regional materials regional materials or traffic control equipment for used does not exceed used does not railways, tramways, roads, inland 50 percent of the exceed 60 percent of waterways, parking facilities, port export price of the the export price of installations or airfields; parts of the finished product the finished product foregoing 86.09 Containers (including containers for Production in which Production in which the transport of fluids) specially the value of extra- the value of extra- designed and equipped for carriage regional materials regional materials by one or more modes of transport used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 87.01 Tractors (other than tractors of Production in which Production in which heading No. 87.09) the value of extra- the value of extra- regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs 87.02 Motor vehicles for the transport of Production in which Production in which ten or more persons, including the the value of extra- the value of extra- driver regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product ex 87.03 Other Motor vehicles principally Production in which Production in which designed for the transport of persons the value of extra- the value of extra- (other than those of heading No. regional materials regional materials 87.02), including racing car used does not exceed used does not (excluding motor cars, station 50 percent of the exceed 60 percent of wagons and four wheel drive export price of the the export price of vehicles) finished product the finished product Production in which Production in which ex 87.03 Motor cars, station wagons and four- the value of extra- the value of extra- wheel drive vehicles regional materials regional materials used does not exceed used does not 60 percent of the exceed 70 percent of export price of the the export price of finished product the finished product ex 87.04 Motor vehicles for the transport of Production in which Production in which goods (excluding lorries and trucks) the value of extra- the value of extra- regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs ex 87.04 Lorries and trucks Production in which Production in which the value of extra- the value of extra- regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 87.05 Special purpose motor vehicles, Production in which Production in which other than those principally designed the value of extra- the value of extra- for the transport of persons or goods regional materials regional materials (for example, breakdown lorries, used does not exceed used does not crane lorries, fire fighting vehicles, 50 percent of the exceed 60 percent of concrete-mixer lorries, road sweeper export price of the the export price of lorries, spraying lorries, mobile finished product the finished product workshops, mobile radiological units) 87.06 Chassis fitted with engines, for the Production in which Production in which motor vehicles of headings Nos. the value of extra- the value of extra- 87.01 or 87.05 regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 87.07 Bodies (including cabs), for the Production in which Production in which motor vehicles of headings Nos. the value of extra- the value of extra- 87.01 to 87.05 regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs 87.08 Parts and accessories of the motor Production in which Production in which vehicles of headings Nos. 87.01 to the value of extra- the value of extra- 87.05 regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 87.09 Work trucks, self-propelled, not Production in which Production in which fitted with lifting or handling the value of extra- the value of extra- equipment, of the type used in regional materials regional materials factories, warehouses, dock areas or used does not exceed used does not airports for short distance transport 50 percent of the exceed 60 percent of of goods; tractors of the type used on export price of the the export price of railway station platforms; parts of finished product the finished product the foregoing vehicles 87.10 Tanks and other armoured fighting Production in which Production in which vehicles, motorized, whether or not the value of extra- the value of extra- fitted with weapons, and parts of regional materials regional materials such vehicles used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 87.11 Motorcycles (including mopeds) and Production in which Production in which cycles fitted with an auxiliary motor, the value of extra- the value of extra- with or without side-cars; side-cars regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs 87.12 Bicycles and other cycles (including Production in which Production in which delivery tricycles), not motorized the value of extra- the value of extra- regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 87.13 Invalid carriages, whether or not Production in which Production in which motorized or otherwise mechanically the value of extra- the value of extra- propelled regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 87.14 Parts and accessories of vehicles of Production in which Production in which headings Nos. 87.11 to 87.13 the value of extra- the value of extra- regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 87.15 Baby carriages and parts thereof Production in which Production in which the value of extra- the value of extra- regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs 87.16 Trailers and semi-trailers; other Production in which Production in which vehicles, not mechanically the value of extra- the value of extra- propelled; parts thereof regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 88.01 Balloons and dirigibles; gliders, Production in which Production in which hang gliders and other non-powered the value of extra- the value of extra- aircraft regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 88.02 Other aircraft (for example, Production in which Production in which helicopters, aeroplanes); spacecraft the value of extra- the value of extra- (including satellites) and suborbital regional materials regional materials and spacecraft launch vehicles used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 88.03 Parts of goods of heading No. 88.01 Production in which Production in which or 88.02 the value of extra- the value of extra- regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs 88.04 Parachutes (including dirigible Production in which Production in which parachutes and paragliders) and the value of extra- the value of extra- rotochutes; parts thereof and regional materials regional materials accessories thereto used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product Production in which Production in which 88.05 Aircraft launching gear; deck- the value of extra- the value of extra- arrestor or similar gear; ground regional materials regional materials flying trainers; parts of the foregoing used does not exceed used does not articles 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 89.01 Cruise ships, excursion boats, ferry- Production in which Production in which boats and cargo ships, barges and the value of extra- the value of extra- similar vessels for the transport of regional materials regional materials persons or goods used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs 89.02 Fishing vessels; factory ships and Production in which Production in which other vessels for processing or the value of extra- the value of extra- preserving fishery products regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 89.03 Yachts and other vessels for pleasure Production in which Production in which or sports; rowing boats and canoes the value of extra- the value of extra- regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 89.04 Tugs and pusher craft Production in which Production in which the value of extra- the value of extra- regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 89.05 Light-vessels, fire-floats, dredgers, Production in which Production in which floating cranes, and other vessels the the value of extra- the value of extra- navigability of which is subsidiary to regional materials regional materials their main function; floating docks; used does not exceed used does not floating or submersible drilling or 50 percent of the exceed 60 percent of production platforms export price of the the export price of finished product the finished product LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs 89.06 Other vessels, including warships Production in which Production in which and lifeboats other than rowing boats the value of extra- the value of extra- regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 89.07 Other floating structures (for Production in which Production in which example, rafts, tanks, cofferdams, the value of extra- the value of extra- landing-stages, buoys and beacons) regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 89.08 Vessels and other floating structures Production in which Production in which for breaking up the value of extra- the value of extra- regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 90.01 Optical fibres and optical fibre Production in which Production in which bundles; optical fibre cables other the value of extra- the value of extra- than those of heading No 85.44; regional materials regional materials sheets and plates of polarizing used does not exceed used does not material; lenses (including contact 50 percent of the exceed 60 percent of lenses), prisms, mirrors and other export price of the the export price of optical elements, of any material, finished product the finished product unmounted, other than such elements of glass not optically worked LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs 90.02 Lenses, prisms, mirrors and other Production in which Production in which optical elements, of any material, the value of extra- the value of extra- mounted, being parts or of fittings regional materials regional materials for instruments or apparatus, other used does not exceed used does not than such elements of glass not 50 percent of the exceed 60 percent of optically worked export price of the the export price of finished product the finished product 90.03 Frames and mountings for Production in which Production in which spectacles, goggles or the like, and the value of extra- the value of extra- parts thereof regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 90.04 Spectacles, goggles and the like, Production in which Production in which corrective, protective or other the value of extra- the value of extra- regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 90.05 Binoculars, monoculars, other Production in which Production in which optical telescopes, and mountings the value of extra- the value of extra- therefore; other astronomical regional materials regional materials instruments and mountings used does not exceed used does not therefore, but not including 50 percent of the exceed 60 percent of instruments for radio astronomy export price of the the export price of finished product the finished product LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs 90.06 Photographic (other than Production in which Production in which cinematographic) cameras; the value of extra- the value of extra- photographic flashlight apparatus regional materials regional materials and flashbulbs other than discharge used does not exceed used does not lamps of heading No. 85.39 50 percent of the exceed 60 percent export price of the of the export price finished product of the finished product 90.07 Cinematographic cameras and Production in which projectors, whether or not the value of extra- Production in which incorporating sound recording or regional materials the value of extra- apparatus used does not exceed regional materials 50 percent of the used does not export price of the exceed 60 percent finished product of the export price of the finished product 90.08 Image projectors, other than Production in which cinematographic; photographic the value of extra- Production in which (other than cinematographic) regional materials the value of extra- enlargers and reducers used does not exceed regional materials 50 percent of the used does not export price of the exceed 60 percent finished product of the export price of the finished product 90.09 Photo-copying apparatus Production in which Production in which incorporating an optical system or of the value of extra- the value of extra- then contact type and thermo- regional materials regional materials copying apparatus used does not exceed used does not 50 percent of the exceed 60 percent export price of the of the export price finished product of the finished product LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs 90.10 Apparatus and equipment for Production in which Production in which photographic (including the value of extra- the value of extra- cinematographic) laboratories regional materials regional materials (including apparatus for the used does not exceed used does not projection or drawing of circuit 50 percent of the exceed 60 percent patterns on sensitized semiconductor export price of the of the export price materials), not specified or included finished product of the finished elsewhere in this Chapter; product negatoscopes; projection screens 90.11 Compound optical microscopes, Production in which Production in which including those for the value of extra- the value of extra- photomicrography, regional materials regional materials cinephotomicrography or used does not exceed used does not microprojection 50 percent of the exceed 60 percent export price of the of the export price finished product of the finished product Production in which Production in which 90.12 Microscopes other than optical the value of extra- the value of extra- microscopes; diffraction apparatus regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent export price of the of the export price finished product of the finished product 90.13 Liquid crystal devices not Production in which Production in which constituting articles provided for the value of extra- the value of extra- more specifically in other headings; regional materials regional materials lasers, other than laser diodes; other used does not exceed used does not optical appliances and instruments, 50 percent of the exceed 60 percent not specified or included elsewhere export price of the of the export price in this Chapter finished product of the finished product LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs 90.14 Direction finding compasses; other Production in which Production in which navigational instruments and the value of extra- the value of extra- appliances regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 90.15 Surveying (including photo- gram Production in which Production in which metrical surveying), hydrographic, the value of extra- the value of extra- oceanographic, hydrological, regional materials regional materials meteorological or geophysical used does not exceed used does not instruments and appliances, 50 percent of the exceed 60 percent of excluding compasses; rangefinders export price of the the export price of finished product the finished product 90.16 Balances of a sensitivity of 5 cg or better, with or without weighs Production in which Production in which the value of extra- the value of extra- regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 90.17 Drawing, marking-out or Production in which Production in which mathematical calculating the value of extra- the value of extra- instruments (for example, drafting regional materials regional materials machines, pantographs, protractors, used does not exceed used does not drawing sets, slide rules, disc 50 percent of the exceed 60 percent of calculators); instruments for export price of the the export price of measuring length, for use in the hand finished product the finished product (for example, measuring rods and tapes, micrometers, calipers), not specified or included elsewhere in this Chapter LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs 90.18 Instruments and appliances used in Production in which Production in which medical, surgical, dental or the value of extra- the value of extra- veterinary sciences, including regional materials regional materials scintigraphic apparatus, other used does not exceed used does not electro-medical apparatus and sight- 50 percent of the exceed 60 percent of testing instruments export price of the the export price of finished product the finished product 90.19 Mechano-therapy appliances; Production in which Production in which massage apparatus; psychological the value of extra- the value of extra- aptitude-testing apparatus; ozone regional materials regional materials therapy, oxygen therapy, aerosol used does not exceed used does not therapy, artificial respiration or other 50 percent of the exceed 60 percent of therapeutic respiration apparatus export price of the the export price of finished product the finished product 90.20 Other breathing appliances and gas Production in which Production in which masks, excluding protective masks the value of extra- the value of extra- having neither mechanical parts nor regional materials regional materials replaceable filters used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 90.21 Orthopaedic appliances, including Production in which Production in which crutches, surgical belts and trusses; the value of extra- the value of extra- splints and other fracture appliances; regional materials regional materials artificial parts of the body; hearing used does not exceed used does not aids and other appliances which are 50 percent of the exceed 60 percent of worn or carried, or implanted in the export price of the the export price of body, to compensate for a defect or finished product the finished product disability LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs 90.22 Apparatus based on the use of X- Production in which Production in which rays or of alpha, beta or gramma the value of extra- the value of extra- radiations, whether or not for regional materials regional materials medical, surgical, dental or used does not exceed used does not veterinary uses, including 50 percent of the exceed 60 percent of radiography or radio therapy export price of the the export price of apparatus, X-ray tubes and other X- finished product the finished product ray generators, high tension generators, control panels and desks, screens, examination or treatment tables, chairs and the like 90.23 Instruments, apparatus and models, Production in which Production in which designed for demonstrational the value of extra- the value of extra- purposes (for example, in education regional materials regional materials or exhibitions), unsuitable for other used does not exceed used does not uses 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 90.24 Machines and appliances for testing Production in which Production in which the hardness, strength, the value of extra- the value of extra- compressibility, elasticity or other regional materials regional materials mechanical properties of materials used does not exceed used does not (for example, metals, wood, textiles, 50 percent of the exceed 60 percent of paper, plastics) export price of the the export price of finished product the finished product 90.25 Hydrometers and similar floating Production in which Production in which instruments, thermometers, the value of extra- the value of extra- pyrometers, barometers, hygrometers regional materials regional materials and psychrometers, recording or not, used does not exceed used does not and any combination of these 50 percent of the exceed 60 percent of instruments export price of the the export price of finished product the finished product LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs 90.26 Instruments and apparatus for Production in which Production in which measuring or checking the flow, the value of extra- the value of extra- level, pressure or other variables of regional materials regional materials liquids or gases (for example, flow used does not exceed used does not meters, level gauges, manometers, 50 percent of the exceed 60 percent of heat meters), excluding instruments export price of the the export price of and apparatus of heading No. 90.14, finished product the finished product 90.15, 90.28 or 90.32 90.27 Instruments and apparatus for Production in which Production in which physical or chemical analysis (for the value of extra- the value of extra- example, polarimeters, regional materials regional materials refactometers, spectrometers, gas or used does not exceed used does not smoke analysis apparatus), 50 percent of the exceed 60 percent of instruments and apparatus for export price of the the export price of measuring or checking viscosity, finished product the finished product porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes 90.28 Gas, liquid or electricity supply or Production in which Production in which production meters, including the value of extra- the value of extra- calibrating meters therefore regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 90.29 Revolution counters, production Production in which Production in which counters, taximeters, mileometers, the value of extra- the value of extra- pedometers and the like; speed regional materials regional materials indicators and tachometers, other used does not exceed used does not than those of heading No. 90.14 or 50 percent of the exceed 60 percent of 90.15; stroboscopes export price of the the export price of finished product the finished product LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs 90.30 Oscilloscopes, spectrum analysers Production in which Production in which and other instruments and apparatus the value of extra- the value of extra- for measuring or checking electrical regional materials regional materials quantities, excluding meters of used does not exceed used does not heading No. 90.28; instruments and 50 percent of the exceed 60 percent of apparatus for measuring or detecting export price of the the export price of alpha, beta, gamma, X-ray, cosmic finished product the finished product or other ionizing radiations 90.31 Measuring or checking instruments, Production in which Production in which appliances and machines, not the value of extra- the value of extra- specified or included elsewhere in regional materials regional materials this Chapter; profile projectors used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 90.32 Auto regulating or controlling Production in which Production in which instruments and apparatus the value of extra- the value of extra- regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product Production in which Production in which 90.33 Parts and accessories (not specified the value of extra- the value of extra- or included elsewhere in this regional materials regional materials Chapter) for machines, appliances, used does not exceed used does not instruments or apparatus of Chapter 50 percent of the exceed 60 percent of 90 export price of the the export price of finished product the finished product LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs 91.01 Wrist-watches, pocket-watches and Production in which Production in which other watches, including stop- the value of extra- the value of extra- watches, with case of precious metal regional materials regional materials or of metal clad with precious metal used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 91.02 Wrist-watches, pocket-watches and Production in which Production in which other watches, including stop- the value of extra- the value of extra- watches, other than those of heading regional materials regional materials No. 91.01 used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 91.03 Clocks with watch movements, Production in which Production in which excluding clocks of heading No. the value of extra- the value of extra- 91.04 regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product Production in which Production in which 91.04 Instrument panel clocks and clocks the value of extra- the value of extra- of a similar type for vehicles, regional materials regional materials aircraft, spacecraft or vessels used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs 91.05 Other Clocks Production in which Production in which the value of extra- the value of extra- regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 91.06 Time of day recording apparatus and Production in which Production in which apparatus for measuring, recording the value of extra- the value of extra- or otherwise indicating intervals of regional materials regional materials time, with clock or watch movement used does not exceed used does not or with synchronous motor (for 50 percent of the exceed 60 percent of example, time-registers, time export price of the the export price of recorders) finished product the finished product 91.07 Time switches with clock or watch Production in which Production in which movement or with synchronous the value of extra- the value of extra- motor regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 91.08 Watch movements, complete and Production in which Production in which assembled the value of extra- the value of extra- regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs 91.09 Clock movements, complete and Production in which Production in which assembled the value of extra- the value of extra- regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 91.10 Complete watch or clock Production in which Production in which movements, unassembled or partly the value of extra- the value of extra- assembled (movement sets); in regional materials regional materials complete watch or clock movements, used does not exceed used does not assembled; rough watch or clock 50 percent of the exceed 60 percent of movements export price of the the export price of finished product the finished product 91.11 Watch cases and parts thereof Production in which Production in which the value of extra- the value of extra- regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 91.12 Clock cases and cases of a similar Production in which Production in which type for other goods of their Chapter, the value of extra- the value of extra- and parts thereof regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs 91.13 Watch straps, watch banks and Production in which Production in which watch bracelets, and parts thereof the value of extra- the value of extra- regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 91.14 Other clock or watch parts Production in which Production in which the value of extra- the value of extra- regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 92.01 Pianos, including automatic pianos; Production in which Production in which harpsichords and other keyboard the value of extra- the value of extra- stringed instruments regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product Production in which Production in which ex 92.02 Other string musical instruments the value of extra- the value of extra- (excluding guitars) regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs 92.03 Keyboard pipe organs; harmoniums Production in which Production in which and similar keyboard instruments the value of extra- the value of extra- with free metal reeds regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 92.04 Accordions and similar instruments; Production in which Production in which mouth organs the value of extra- the value of extra- regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 92.05 Other wind musical instruments; (for Production in which Production in which example, clarinets, trumpets, the value of extra- the value of extra- bagpipes) regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product ex 92.06 Percussion musical instruments (for Production in which Production in which example, drums, xylophones, the value of extra- the value of extra- cymbals, castanets, maraccas) regional materials regional materials (excluding steelband instruments) used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs 92.07 Musical instruments, the sound of Production in which Production in which which is produced, or must be the value of extra- the value of extra- amplified, electrically (for example, regional materials regional materials organs, guitars, accordions) used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product Musical boxes, fairground organs, Production in which Production in which 92.08 mechanical street organs, the value of extra- the value of extra- mechanical singing birds, musical regional materials regional materials saws and other musical instruments used does not exceed used does not not falling within any other heading 50 percent of the exceed 60 percent of of this Chapter; decoy calls of all export price of the the export price of kinds; whistles, call horns and other finished product the finished product mouth-blown sound signaling instruments Parts (for example, mechanisms for Production in which Production in which 92.09 musical boxes) and accessories (for the value of extra- the value of extra- example, cards, discs and rolls for regional materials regional materials mechanical instruments) of musical used does not exceed used does not instruments; metronomes, tuning 50 percent of the exceed 60 percent of forks and pitch pipes of all kinds export price of the the export price of finished product the finished product Military weapons, other than Production in which Production in which revolvers, pistols and arms of the value of extra- the value of extra- 93.01 heading No. 93.07 regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs 93.02 Revolvers and pistols, other than Production in which Production in which those of heading No. 93.03 or 93.04 the value of extra- the value of extra- regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 93.03 Other firearms and similar devices Production in which Production in which which operate by the firing of an the value of extra- the value of extra- explosive charge (for example, regional materials regional materials sporting shotguns and rifles, muzzle used does not exceed used does not loading firearms, every pistols and 50 percent of the exceed 60 percent of other devices designed to project export price of the the export price of only signal flares, pistols and finished product the finished product revolvers for firing blank ammunition, captive-bolt humane killers, line-throwing guns) 93.04 Other arms (for example, spring, air Production in which Production in which or gas guns and pistols, truncheons), the value of extra- the value of extra- excluding those of heading No. regional materials regional materials 93.07 used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product Production in which Production in which 93.05 Parts and accessories of articles of the value of extra- the value of extra- headings Nos. 93.01 to 93.04 regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs 93.06 Bombs, grenades, torpedoes, mines, Production in which Production in which missiles, and similar munitions of the value of extra- the value of extra- war and parts thereof; cartridges and regional materials regional materials other ammunition and projectiles used does not exceed used does not and parts thereof, including shot and 50 percent of the exceed 60 percent of cartridge wads export price of the the export price of finished product the finished product 93.07 Swords, cutlasses, bayonets, lances Production in which Production in which and similar arms and parts thereof the value of extra- the value of extra- and scabbards and sheaths therefore regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product ex 94.01 Office chairs with tilting Produced from tilting Produced from mechanisms and/or metal support mechanisms and/or tilting mechanisms bases metal support bases and/or metal support of 94.01 or from bases of 94.01 or materials not from materials not included in 94.01 included in 94.01 ex 94.01 Other metal chairs of a kind used in Production in which Production in which offices the value of extra- the value of extra- regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs 94.02 Medical, surgical, dental or Production in which Production in which veterinary furniture (for example, the value of extra- the value of extra- operating tables, examination tables, regional materials regional materials hospital beds with mechanical used does not exceed used does not fittings, dentists’ chairs); barbers’ 50 percent of the exceed 60 percent of chairs and similar chairs having export price of the the export price of rotating as well as both reclining and finished product the finished product elevating movements; parts of the foregoing articles ex 94.03 Other metal furniture of a kind used Production in which Production in which in offices the value of extra- the value of extra- regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product Production in which Production in which ex 94.04 Articles of bedding and similar the value of extra- the value of extra- furnishing (excluding mattresses, regional materials regional materials cushions, pouffes and pillows; used does not exceed used does not mattress supports) 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product ex 94.06 Prefabricated buildings, of wood Produced from Produced from regional materials of regional materials of Chapter 44 Chapter 44 95.01 Wheeled toys designed to be ridden Production in which Production in which by children (for example, tricycles, the value of extra- the value of extra- scooters, pedal cars); dolls’ carriages regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs ex 95.04 Articles for funfair, table or parlour Production in which Production in which games, including pintables, billiards, the value of extra- the value of extra- special tables for casino games and regional materials regional materials automatic bowling alley equipment used does not exceed used does not (excluding draught and chess 50 percent of the exceed 60 percent of boards) export price of the the export price of finished product the finished product ex 95.05 Festive or other entertainment Production in which Production in which articles, including conjuring tricks the value of extra- the value of extra- and novelty jokes (excluding regional materials regional materials carnival articles) used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product Production in which Production in which ex 95.06 Articles and equipment for the value of extra- the value of extra- gymnastics, athletics, other sports regional materials regional materials (including table-tennis or outdoor used does not exceed used does not games, not specified or included 50 percent of the exceed 60 percent of elsewhere in this Chapter; swimming export price of the the export price of pools and paddling pools (excluding finished product the finished product table-tennis boards) 95.07 Fishing rods, fish-hooks and other Production in which Production in which line fishing tackle; fish landing nets, the value of extra- the value of extra- butterfly nets and similar nets; decoy regional materials regional materials “bird” (other than those of heading used does not exceed used does not No. 92.08 or 97.05) and similar 50 percent of the exceed 60 percent of hunting or shooting requisites export price of the the export price of finished product the finished product LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs ex 95.08 Shooting galleries and other Production in which Production in which fairground amusements (excluding the value of extra- the value of extra- roundabouts and swings); traveling regional materials regional materials circuses, traveling menageries and used does not exceed used does not traveling theatres 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product ex 96.01 Worked ivory, bone, tortoiseshell, Production in which Production in which horn, antlers, coral, mother-of-pearl the value of extra- the value of extra- and other animal carving material regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product ex 96.02 Worked vegetable or mineral Production in which Production in which carving material; worked, the value of extra- the value of extra- unhardened gelatin (except gelatin of regional materials regional materials heading No. 35.03) used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs ex 96.03 Brooms, mops and paint rollers, with Produced from Produced from handles of wood materials not materials not included in 96.03 included in 96.03 and from regional and from regional handles of Chapter handles of Chapter 44 44 96.04 Hand sieves and hand riddles Production in which Production in which the value of extra- the value of extra- regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 96.05 Travel sets for personal toilet, Production in which Production in which sewing or shoe or clothes cleaning the value of extra- the value of extra- regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product ex 96.06 Press-fasteners, snap-fasteners and Production in which Production in which press-studs, button moulds and other the value of extra- the value of extra- parts of these articles; button blanks regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs ex 96.07 Parts of slide fasteners Production in which Production in which the value of extra- the value of extra- regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product Production in which Production in which ex 96.07 Slide fasteners the value of extra- the value of extra- regional materials regional materials used does not exceed used does not 40 percent of the exceed 50 percent of export price of the the export price of finished product the finished product 96.08 Ball point pens; felt tipped and other Production in which Production in which porous-tipped pens and markers; the value of extra- the value of extra- fountain pens, stylograph pens and regional materials regional materials other pens; duplicating stylos; used does not exceed used does not propelling or sliding pencils; pen- 50 percent of the exceed 60 percent of holders, pencil- holder and similar export price of the the export price of holders; parts (including caps and finished product the finished product clips) of the foregoing articles, other than those of heading No. 96.09 ex 96.09 Pencil leads, pastels, drawing Production in which Production in which charcoals and tailors’ chalks the value of extra- the value of extra- regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs 96.10 Slates and boards, with writing or Production in which Production in which drawing surfaces, whether or not the value of extra- the value of extra- framed regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product ex 96.11 Embossing stamps, designed for Production in which Production in which operating in the hand; hand operated the value of extra- the value of extra- composing sticks and hand printing regional materials regional materials sets incorporating such composing used does not exceed used does not sticks 40 percent of the exceed 50 percent of export price of the the export price of finished product the finished product 96.12 Typewriter or similar ribbons, inked Production in which Production in which or otherwise prepared for giving the value of extra- the value of extra- impressions, whether or not on regional materials regional materials spools or in cartridges; ink-pads, used does not exceed used does not whether or not inked, with or 50 percent of the exceed 60 percent of without boxes export price of the the export price of finished product the finished product Production in which Production in which 96.13 Cigarette lighters and other lighters, the value of extra- the value of extra- whether or not mechanical or regional materials regional materials electrical, and parts thereof other used does not exceed used does not than flints and wicks 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs 96.14 Smoking pipes (including pipe Production in which Production in which bowls) and cigar and cigarette the value of extra- the value of extra- holders, and parts thereof regional materials regional materials used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product 96.15 Combs, hair-slides and the like; Production in which Production in which hairpins, curling pins, curling grips, the value of extra- the value of extra- hair-curlers and the like, other than regional materials regional materials those of heading No. 85.16, and used does not exceed used does not parts thereof 40 percent of the exceed 50 percent of export price of the the export price of finished product the finished product Production in which Production in which 96.16 Scent sprays and similar toilet the value of extra- the value of extra- sprays, and mounts and heads regional materials regional materials therefore; powder-puffs and pads for used does not exceed used does not the application of cosmetics or toilet 50 percent of the exceed 60 percent of preparations export price of the the export price of finished product the finished product Production in which Production in which the value of extra- the value of extra- 96.17 Vacuum flasks and other vacuum regional materials regional materials vessels, complete with cases; parts used does not exceed used does not thereof other than glass inners 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED HEADING PRODUCT WITH NUMBER MDCs LDCs 96.18 Tailors’ dummies and other lay Production in which Production in which figures; automata and other animated the value of extra- the value of extra- displays used for shop window regional materials regional materials dressing used does not exceed used does not 50 percent of the exceed 60 percent of export price of the the export price of finished product the finished product LAWS OF GUYANA Customs Cap.82;01 TARIFF CONDITIONS TO BE COMPLETED WITH HEADING PRODUCT EFFECTIVE EFFECTIVE NUMBER MDCs DATE LDCs DATE ex 20.08 Peanuts (ground Produced 1 May 1995 Produced 1 May1995 nuts), prepared or from re- from re- preserved gional ma- gional ma- terials of terials of Chapter 8, Chapter 8, 12.02 and 12.02 and 17.01 17.01 69.13 Statuettes and other Produced 1 May 1995 Produced 1 May1995 ornamental ceramic from re- from re- articles gional ma- gional ma- terials of terials of 25.05 and 25.05 and 25.07 25.07 LAWS OF GUYANA Customs Cap.82;01 (b) RULES REGARDING COMMON MARKET ORIGIN For the purpose of determining the origin of goods under Article 14 of the Annex to the Treaty and for the application of that Article and the List, the following Rules shall be applied. RULE 1 - Interpretative Provisions 1. In determining the place of production of marine products and goods produced therefrom, a vessel of a Member State shall be regarded as part of that State. In the sea or goods produced therfrom at sea shall be regarded as having been consigned from a Member State if they were taken by or produced in a vessel of a Member State and have been brought direct to the Common Market. 2. For the purpose of these Rules a vessel shall be treated as a vessel of a Member State only if – (a) it is registered in a Member State; (b) it carries a complement (inclusive of the Master thereof) of which not less than three-fourths are nationals of Member States; and (c) it is majority owned and operated by – (i) nationals of Member States, or (ii) a Government of a Member State, or (iii) a statutory Corporation of a Member State LAWS OF GUYANA Customs Cap.82;01 In this paragraph nationals of Member States shall have the same meaning as in paragraph 6 of Article 35 of the Annex to the Treaty. 3. Materials’ includes raw materials, intermediate products, parts and components u sed in the process of production, repair, renovation or improvement of the goods. 4. Energy, fuel, plant, machinery and tools used in the production, repair, renovation or improvement of goods within the Common Market and materials used in the maintenance of such plant, machinery and tools, shall be regarded as wholly produced within the Common Market when determining the origin of these goods. 5. Goods other than those to which paragraph 1 of Rule 2 of these Rules applies shall not be treated as being of Common Market origin if they are produced by any operation or process which consists only of one or more of the following, whether or not there is a change of tariff heading - (a) operations of ensure the preservation of goods during transport and storage (ventilation, spreading out, drying, chilling, placing in salt, sulphur dioxide or other aqueous solution, removal of damaged parts, and like operations); (b) simple operations consisting of removal of dust, sifting or screening, sorting, grading, classifying, matching (including the making up of sets of articles), washing, painting and cutting up resulting in the mere reduction in size; LAWS OF GUYANA Customs Cap.82;01 (c) (i) changes of packing; (ii) simple placing in bottles, flasks, bags, cases, boxes, fixing on cards or boards and other simple packing operations; (d) affixing marks, labels or other like distinguishing signs on goods or their packaging; (e) simple mixing of materials imported from outside the Common Market or of undetermined origin if the characteristics of the goods as a whole are not essentially different from the characteristics of the materials which have been mixed; (f) operations which consist solely of welding, soldering, fastening, riveting, bolting and like operations, or other wise putting together of all finished parts or components to constitute a finished product. 6. “Chapter” and “tariff heading” in article 14 or in this Schedule shall mean the Chapters and headings of the Harmonised Commodity Description and Coding System. 7. For the purpose of sub-paragraph (f) of paragraph 5, the expression “finished parts or components” refers to those articles which are imported into the Common Market in a form or condition which does not require any further fabrication, charge in shape or form, resulting in a change in identity or use or the application of permanent protective/decorative coating for the purposes of incorporation in the finished product. 8. Paragraph 5 (f) and 7 in this Rule shall take effect one year after the entry into force of the amendment of this Schedule, pursuant to the decision of the Council and its Special Meeting in July 1990. RULE 2- Goods wholly produced within the Common Market 1. The expression “wholly produced” when used with reference to goods means: (a) mineral products extracted from the ground within the Common Market; (b) vegetable products harvested within the Common Market; (c) live animals born and raised within the Common Market; (d) products obtained within the Common Market for live animals; (e) products obtained by hunting or fishing conducted within the Common Market; (f) marine products taken from the sea by a vessel of a Member State; LAWS OF GUYANA Customs Cap.82;01 (g) goods produced within the Common Market exclusively from one or both of the following – (i) goods referred to in sub-paragraphs (a) to (f) and (h) and (i) of this paragraph; (ii) goods containing no materials imported from outside the Common market or of undetermined origin, or containing those materials but which would not be regarded as such under paragraph 1 of Rule 3; and shall be taken to include – (h) used articles fit only for the recovery of materials provided that they have been collected from users within the Common Market; (i) scrap and waste resulting from manufacturing operations within the Common Market. 2. Wherever in paragraph 1 of Article 14 of the Annex to the Treaty goods are required to be wholly produced, the use of small quantities of preservatives, vitamins, colouring and similar materials imported from outside the Common Market or of undetermined origin shall not affect their eligibility for Common Market treatment as wholly produced. RULE 3 – Application of the criterion of substantial transformation 1. Where materials containing any element imported from outside the Common Market meet the conditions specified in Article 14, those materials shall be regarded as containing no such element. LAWS OF GUYANA Customs Cap.82;01 2. For the purpose of Article 14 - (a) the value of any materials imported from outside the Common Market shall be the customs value determined for them by the Customs Authority in the Member State where they were used in process of production, less the amount of any transport costs incurred in transit through other Member States; (b) if the origin of any materials cannot be determined, such materials shall be deemed to have been imported from outside the Common Market; (c) the export price of the goods shall be the value accepted for this purpose by the Customs Authority in the Member State in which they were produced. It shall be based, mutates mutandis, on the provision set out in sub-paragraph (a), but shall not include the amounts of transport and insurance costs incurred after the exportation of the goods. 3. In the application of the List the conditions to be complied with other than a percentage value-added condition applicable to any goods shall be fulfilled in respect of the whole of the goods, excluding any packing. 4. The expressions appearing in the columns headed “conditions to be complied with” in Parts A and B of the List and set out below shall be applied in the following manner: (a) “produced from regional materials of “ – the materials falling within the tariff headings or Chapters named may be used only if they qualify to be treated as of Common Market origin within the meaning of Article 14. This does not preclude the use of regional materials in an earlier stage of production; (b) “produced from materials of” and “produced from” – the materials named or designated as the case may be must be used in the condition in which they are described. This does not preclude the use of the materials in an earlier stage of production; (c) “produced from materials not included in” – the materials which fall in the tariff headings named may not be used is they are imported from outside the Common Market or are of undetermined origin; (d) “extraregional materials” shall mean the forming of the molecule of the molecule of the finished product by – (e) “chemical transformation” shall mean the forming of the molecule of the finished product by – (i) the combination of two or more elements; or LAWS OF GUYANA Customs Cap.82;01 (ii) any modification of the structure of the molecule of a compound with the exception of ionization and the addition or removal of water of crystallization. RULE 4 – Unit of Qualification 1. Each article in a consignment shall be considered separately. 2. For the purposes of paragraph 1 of this Rule – (a) where the Harmonised Commodity Description and Coding System specifies that a group, set or assembly of articles is to be Classified within a single heading, such a group, set or assembly Shall be treated as one article; (b) tools, parts and accessories which are imported with an article, and the price of which is included in that of the article or for which no separate charge is made, shall be considered as forming a whole with the article, provided that they constitute the standard equip- ment customarily included on the sale of articles of that kind; (c) in cases not within sub-paragraphs (a) and (b), goods shall be treated as a single article if they are so treated for purposes of of assessing Customs duties by the importing Member State. 3. `n unassembled or disassembled article which is imported in more Than one consignment because it is not feasible for transport or production reasons to import it in a single consignment shall, if the importer so requests, be treated as one article. RULE 5 – Segregation of materials 1. For those products or industries where it would be impracticable for the producer physically to segregate materials of similar character but different origin used in the production of goods, such segregation may be replaced by an appropriate accounting system, which ensures that no more goods received Common Market tariff treatment, then would have been the case, if the producer had been able physically to segregate the materials. 2. Any such accounting system shall conform to such conditions as may be agreed upon by Member States concerned in order to ensure that adequate control measures will be applied. LAWS OF GUYANA Customs Cap.82;01 RULE 6 – Treatment of repaired goods 1. For the purposes of paragraph 4 of Article 14, goods shall be treated as having undergone a process of repair, renovation or improvement if the performance of such process within the Common Market does not result in a change of the form or character of the goods. 2. The cost of repair, renovation or improvement shall refer to the cost of all materials which are used plus the costs involved in effecting the repair, renovation or improvement, excluding freight, other transport charges, insurance and other shipping costs. RULE 7 – Treatment of Packing 1. Where for purpose of assessing Customs duties a Member State treats goods separately from their packing, it may also, in respect of its imports consigned from another Member State, determine separately the origin or such packing. 2. Where paragraph 1 of this Rule is not applied, packing of any sort shall be considered as forming a whole with the goods for the purposes only of the application of the percentage value-added conditions. No part of any packing required for the transport or storage of goods shall be considered as having been imported from outside the Common Market when determining the origin of the goods as a whole. RULE 8 – Documentary Evidence 1. A Claim that goods shall be accepted as eligible for Common Market tariff treatment shall be supported by appropriate documentary evidence or origin and consignment. The evidence of origin shall consist of a certificate given by a Governmental authority or authorized body nominated by the exporting Member State and notified to the other Member States together with a declaration completed by the exporter of the goods. 2. The governmental authority or the authorised body shall obtain a declaration as to the origin of the goods given by the last producer of the goods within the Common Market. The authority or body shall satisfy themselves as to the accuracy of the evidence provided; where necessary they shall requite the production of additional information, and shall carry out any suitable check. If the authorities of the importing Member State so require, a confidential indication of the producer of the goods shall be given. 3. Nominations of authorised bodies for the purpose of this Rule may be withdrawn by the exporting Member State if the need arises. Each Member State shall retain, in regard to its imports, the right of refusing to accept certificates from any authorised body which is shown to have repeatedly issued certificates in an improper manner, but such action shall not be taken without adequate prior notification to the exporting Member State of the grounds for dissatisfaction. LAWS OF GUYANA Customs Cap.82;01 4. In cases where the Member State concerned recongise that it is impracticable for the producer to make the declaration of origin specified in paragraph 2 of this Rule, the exporter may make the declaration in such form as those Member States may for the purpose specify. 5. The certificate and declaration provided for in this Rule shall be in the form prescribed by the Council from time to time. 6. The Council may decide that further or different provisions concerning evidence of origin or of consignment shall apply to particular categories of goods or classes or transactions. RULE 9 – Verification of Evidence of Origin 1. The importing Member State may as necessary require further evidence to support any declaration or certificate of origin furnished under Rule 8. 2. The importing Member State shall not prevent the importer from taking delivery of the goods solely on the grounds that it requires such further evidence, but may require security for any duty or other charge which may be payable; provided that where goods are subject to any import restrictions or prohibitions, the stipulation for delivery under security shall not apply. 3. Where, under paragraph 1 of this Rule, a Member State has required further evidence to be furnished, those concerned in another Member State shall be free to produce it to a governmental authority or an authorised body of the latter State, who shall, after thorough verification of the evidence, furnish an appropriate report to the importing Member State. 4. Where it is necessary to do so by reason of its legislation, a Member State may prescribe that requests by the authorities of importing Member States for further evidence from those concerned in the Member State shall be addressed to a specified governmental authority, who shall after thorough verification of the evidence furnish an appropriate report to the importing Member State. 5. If the importing Member State wishes an investigation to be made into the accuracy of the evidence which it has received it may make a request to that effect to the other Member State or States concerned. LAWS OF GUYANA Customs Cap.82;01 6. Information obtained under the provisions of this Rule by the importing Member State shall be treated as confidential. RULE 10 – Application of the Safeguard Mechanism 1. The information required pursuant to paragraph 4 of Article 14 shall be rendered in writing and shall be such as the Competent Authority may require. 2. For the purposes of carrying out his investigations, the Secretary-General may seek such additional information as he considers to be relevant. Replies to the enquiries by the Secretary-General should be sent by telex, telefax or other similar means of communication. 3. The Competent Authority shall ensure that no more extraregional materials are used in production for purposes of Common Market treatment than are authorised by the Secretary-General. The Competent Authority shall make available to the Governmental authority or authorised body nominated for his State under paragraph 1 of Rule 8 such information as may be necessary for this purposes. 4. The Member States agree to cooperate fully with the Secretary-General in the foregoing provisions of this Rule RULE 11 – Sanctions 1. Member States undertake to introduce legislation, making such provision as may be necessary for penalties against persons who, in their State, furnish or cause to be furnished a document which is untrue in a material particular in support of a claim in another Member State that goods should be accepted as eligible for Common Market tariff treatment. The penalties applicable shall be similar to those applicable in case of untrue declarations in regard to payment of duty on imports. 2. A Member State may deal with the offence out of court, if it can be more appropriately dealt with by a compromise penalty or similar administrative procedure. 3. A Member State shall be under no obligation to institute or continue court proceedings, or action under paragraph 2 of this Rule: (a) if it has not been requested to do so by the importing Member State to which the untrue claim was made; or (b) if, no the evidence available, the proceedings would not be justified;

Customs Act No. 69 of 1952 (Cap. 82:01)

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