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Environmental tax on non-returnable bottles effective February 1
An environmental levy of $10 will be applied to all non-returnable bottles of alcoholic or non-alcoholic beverages or water, from February 1, 2017.
The levy, which accords with amendments to Section 7A(1) of the Customs Act Ch 82:01 will be applicable to non-returnable units imported, locally manufactured or produced in Guyana.
According to the Guyana Revenue Authority (GRA), Section 7A (1) of the Customs Act Ch 82:01 states: “Notwithstanding anything in this Act or in any other written law, there shall be raised, levied and collected a levy in this section referred to as an environmental levy, at a rate of ten dollars on every non returnable unit of metal, plastic or glass container of any alcoholic or non-alcoholic beverage or water, whether imported, locally manufactured or produced in Guyana.”
GRA said that the levy also applies to the aforementioned products whether they are imported and not warehoused or imported and removed from a warehouse, factory, bond or other place of storage. Exports on the other hand are exempt from environmental levy.
GRA said that the Environmental Levy is in keeping with government’s broad agenda to promote a green economy and protect the environment.
The levy was one of several taxes and measures to reduce the solid waste problems facing the country, Government has said.
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