Procedures for establishment and functioning of shore bases/warehouses for customs purposes

The Guyana Revenue Authority (GRA) hereby notifies interested stakeholders of the procedures/requirements for the establishment and functioning of Shore Bases which provides goods and services to the Petroleum Sector.

GRA had published a Notice in the Official Gazette of October 09, 2021, advising of the Floating Production Storage and Offloading (FPSO) facility being deemed a “Private Warehouse and Sufferance Wharf” for Customs purposes. This was necessary to enable a conducive framework for Customs facilitation and monitoring of transactions related to the movement of goods, services, and vessels coastwise and internationally in conformity with the Legislation.

In keeping with the Gazetted Notice, the existing Customs Procedures for warehousing shall be applicable for this purpose. Operators must therefore complete the necessary steps for compliance with the Customs Laws and Regulations thereto, as stipulated hereunder:

Submit to the Commissioner-General:

  1. A written Application requesting the establishment of a private warehouse / and for consideration to be deemed a Sufferance Wharf.
  2. An Approved Plan of the mapped Premises, inclusive of Customs Area showing washrooms, storage space for dutiable / non-dutiable goods and office areas.
  3. Building Certificate or Approval issued by Central Housing and Planning Authority.
  4. Certification from the Guyana Fire Service.
  5. Proof of ownership of premises; Copy of Transport; Copy of Title; Copy of Lease or Tenancy Agreement.
  6. A Copy of Business Registration.
  7. A statement of the estimated Customs value and general description of goods proposed to be warehoused in the location monthly and over a 12 Month Period. Do note that the detailed list of all types of goods (brand, type, size, and packaging) is required for the determination of the Warehousing Product Specification Codes (PSC).
  8. The name and acceptance of a proposed Guarantor and evidence of Sufficient Security, in the form of a bond in Form C61 of the Customs Regulations, to guarantee the payment of duties applicable to the Warehoused goods.
  9. A proposal outlining the specific nature of the operations, access to electronic inventory and security arrangements, and
  10. Any other condition/s deemed necessary by the Commissioner-General upon the examination of the facility.

Please be advised that GRA will apply the measures in the Laws of Guyana for those found to be non-compliant.

By Order of the Commissioner-General