In This Guide
Quick Links
- GRA Environmental Levy Page Official GRA information on the environmental levy, rates, and payment obligations.
- GRA eServices Portal File returns, make payments, and manage your GRA account online.
What Is the Environmental Levy?
The environmental levy is a tax imposed on non-returnable beverage containers in Guyana. It was introduced to address the environmental impact of disposable metal, plastic, and glass containers used for alcoholic and non-alcoholic beverages. The levy is collected by the Guyana Revenue Authority (GRA).
The purpose of the levy is to discourage the use of non-returnable containers and to generate revenue for environmental management. Every non-returnable container of any beverage — whether imported or manufactured locally — is subject to this levy.
Key Concept
The environmental levy is a per-unit charge, not a percentage. It applies to every individual non-returnable container regardless of the container's size or the value of its contents. A single can of soda and a large bottle of water each attract the same GYD $10 levy.
Who Pays the Levy
The environmental levy is paid by:
Parties Responsible for the Levy
Consumer Impact
While the levy is technically paid by importers and manufacturers, the cost is typically passed on to consumers as part of the retail price of beverages. When you buy a can or bottle of drink in Guyana, the GYD $10 environmental levy per container is generally built into the price.
Levy Rate
The environmental levy is straightforward:
| Container Type | Levy Rate | Applies To |
|---|---|---|
| Metal (cans) | GYD $10 per unit | Non-returnable only |
| Plastic (bottles) | GYD $10 per unit | Non-returnable only |
| Glass (bottles) | GYD $10 per unit | Non-returnable only |
The levy applies to every individual unit (each can or bottle) regardless of size. Whether it is a 250ml can or a 2-litre bottle, the levy remains GYD $10 per container.
Items Subject to the Levy
The environmental levy applies to all beverages in non-returnable containers, including:
Alcoholic Beverages
- Beer and malt beverages in cans or non-returnable bottles
- Wine in non-returnable glass or plastic bottles
- Spirits and liquor in non-returnable bottles
- Pre-mixed alcoholic drinks (RTDs) in cans
Non-Alcoholic Beverages
- Soft drinks / carbonated beverages (sodas) in cans or plastic bottles
- Bottled water in plastic or glass non-returnable containers
- Fruit juices and juice drinks in non-returnable containers
- Energy drinks in cans or plastic bottles
- Iced tea, flavoured water, and other packaged beverages
Returnable Containers Are Exempt
The levy does not apply to returnable containers — bottles that are collected and reused by the manufacturer or distributor. For example, locally produced soft drinks sold in returnable glass bottles that are exchanged at the shop are not subject to the environmental levy.
When the Levy Is Collected
The timing of the levy collection depends on whether the beverages are imported or manufactured locally:
| Scenario | When Levy Is Due |
|---|---|
| Imported goods — not warehoused | At the port of entry into Guyana, as part of the customs clearance process |
| Imported goods — warehoused then removed | When the goods are removed from the bonded warehouse for sale or distribution |
| Locally manufactured goods | When the goods are removed from the factory, warehouse, bond, or other place of storage |
How to File & Pay
Importers and local manufacturers must account for the environmental levy as part of their regular GRA filings:
- For Importers: The environmental levy is calculated and collected at the port of entry as part of the customs declaration process. It appears on your customs entry alongside customs duty, VAT, excise tax, and any other applicable charges.
- For Local Manufacturers: You must account for the levy on goods removed from storage and remit the levy to the GRA. Contact the GRA for specific filing forms and deadlines.
- Record Keeping: Maintain accurate records of all containers imported or produced, showing the number of non-returnable units and the levy paid.
- Payment: Payments can be made through the GRA eServices portal or at any GRA office.
- Manufacturers — Monthly Filing: Manufacturers must file and pay the environmental levy monthly when returns are submitted.
Penalties for Non-Payment
A person who fails to pay the environmental levy is guilty of an offence and liable to a fine of GYD $50,000, plus twice the amount of the levy payable (per Section 7A, Customs Act Chapter 82:01).
Need Help?
For questions about the environmental levy, contact the GRA at 227-4921 or visit the GRA Head Office at 200–201 Camp Street, Georgetown. You can also use our Customs Duty Calculator to estimate import costs including the environmental levy.
Frequently Asked Questions
What is the environmental levy in Guyana?
The environmental levy is a tax of GYD $10 per unit on every non-returnable metal, plastic, or glass container of any alcoholic or non-alcoholic beverage imported into Guyana or manufactured locally. It addresses the environmental impact of disposable beverage containers.
Who pays the environmental levy?
The levy is paid by importers of beverages into Guyana and local manufacturers or producers of beverages. The cost is typically passed on to consumers through retail prices.
How much is the environmental levy per container?
The environmental levy is GYD $10 per unit on every non-returnable metal, plastic, or glass container, regardless of the container size or the value of the beverage.
What items are subject to the environmental levy?
The levy applies to non-returnable containers (metal, plastic, or glass) for any alcoholic or non-alcoholic beverages. This includes soft drinks, water, juices, beer, spirits, and wine in non-returnable containers.
Does the levy apply to returnable bottles?
No. The environmental levy only applies to non-returnable containers. Returnable bottles that are collected and reused by the manufacturer or distributor are not subject to the levy.
When is the environmental levy collected?
For imported goods, the levy is collected at the port of entry as part of customs clearance. For locally manufactured beverages, it is payable when goods are removed from the warehouse, factory, or place of storage.
Is the environmental levy separate from VAT and customs duty?
Yes. The environmental levy is a separate tax from VAT, customs duty, and excise tax. It is charged in addition to any other applicable taxes and duties on the beverages.
Need Help with Other Government Services?
Explore our comprehensive Government Services hub for guides on VAT, customs duties, business registration, and more.
Government Services HubLast updated: April 3, 2026. Information in this guide is based on the Environmental Protection (Levy) Regulations and official GRA publications. Rates and regulations may change — always verify at gra.gov.gy.