Jinyu/CBT provides export services for Chinese high-end new energy vehicle models to car dealers, showrooms, and importers in Guyana. From February 16, 2026, the Guyanese government has implemented a full exemption policy of 0% customs duty, 0% excise tax, and 0% VAT on pure electric passenger vehicles. This means that all AITO pure electric and range-extended models entering the Guyana market enjoy unprecedented tax advantages.
I. Market Opportunity: Why Guyana Is Now the Window Period for High-end New Energy Vehicles
Guyana is one of the fastest-growing economies in South America. With the boom in the oil and gas industry, there is strong demand from high-net-worth individuals and high-end car dealers. In the 2026 budget, the Guyanese government released clear green mobility signals:
- Pure electric passenger vehicles: regardless of age and regardless of power, enjoy 0% customs duty + 0% excise tax + 0% VAT.
- Hybrid vehicles (under 2000cc, less than 4 years old): VAT exemption.
- New fuel vehicles under 1500cc (less than 4 years old): VAT exemption.
For high-end new energy SUVs like the AITO series, which combine intelligent technology with luxurious configurations, Guyana’s tax policy creates the most competitive import cost structure in all of Latin America.
II. Recommended Models
| Model | Recommended Reason | Suitable Scenarios |
| AITO M9 | Flagship luxury SUV, pure electric / range-extended dual versions, maximizing zero-tax advantage | High-end showrooms, VIP clients, corporate executives |
| AITO M8 | High-end family SUV, range-extended version suitable for long-distance travel | Family use, high-end rental, showroom display |
| AITO M7 | Volume model, 5/6-seat options, EREV suitable for areas with limited charging facilities | Dealer trial orders, bulk purchase, first-order test |
| AITO M5 | Urban intelligent SUV, entry-level high-end new energy vehicle | City commuting, younger clientele, price-sensitive market |
Special Note: Guyana currently has only 6 public EV charging stations. AITO range-extended (EREV) models hold a distinct advantage during the transition period with limited charging infrastructure — they can enjoy pure electric tax benefits while having no range anxiety.
III. Detailed Explanation of Vehicle Import Taxes in Guyana
3.1 How “Vehicle Age” Is Defined
According to Section 209 of Guyana’s Customs Regulations, “four years old” refers to a period of 48 months prior to January 1 of the calendar year in which the importation takes place, or four complete calendar years.
Example: For a vehicle imported in 2026, if its manufacturing date is earlier than January 1, 2022, it is considered a vehicle “four years and older.”
3.2 Pure Electric Passenger Vehicles (All Ages, All Power Ratings) —— Strongly Recommended
| Tax Type | Tax Rate |
| Customs Duty | 0% |
| Excise Tax | 0% |
| VAT | 0% |
Pure electric passenger vehicles enjoy zero tax rates regardless of year of manufacture and regardless of power rating.
3.3 Vehicles Four Years and Older (Gasoline / Diesel)
Customs duty and VAT are both 0%, and only excise tax is payable.
Gasoline vehicles (four years and older):
| Displacement | Customs Duty | Excise Tax | VAT |
| ≤1000cc | 0% | G$800,000 (fixed) | 0% |
| 1000-1500cc | 0% | G$800,000 (fixed) | 0% |
| 1500-1800cc | 0% | (CIF + US$6,000) × 30% + US$6,000 | 0% |
| 1800-2000cc | 0% | (CIF + US$6,500) × 30% + US$6,500 | 0% |
| 2000-3000cc | 0% | (CIF + US$13,500) × 70% + US$13,500 | 0% |
| >3000cc | 0% | (CIF + US$14,500) × 100% + US$14,500 | 0% |
Diesel vehicles (four years and older):
| Displacement | Customs Duty | Excise Tax | VAT |
| ≤1500cc | 0% | G$800,000 (fixed) | 0% |
| 1500-2000cc | 0% | (CIF + US$15,400) × 30% + US$15,400 | 0% |
| 2000-2500cc | 0% | (CIF + US$15,400) × 70% + US$15,400 | 0% |
| 2500-3000cc | 0% | (CIF + US$15,500) × 70% + US$15,500 | 0% |
| >3000cc | 0% | (CIF + US$17,200) × 100% + US$17,200 | 0% |
Calculation formula: (CIF + Excise Tax) × 30% + Excise Tax
Calculation Example (gasoline vehicle over four years old, 1800-2000cc, CIF = US$5,000):
- Excise Tax = (5,000 + 6,500) × 30% + 6,500 = 11,500 × 0.30 + 6,500 = US$9,950
- Customs Duty = 0%
- VAT = 0%
- Total Tax Payable = US$9,950
3.4 Vehicles Less Than Four Years Old (Gasoline / Diesel)
Gasoline vehicles (less than four years old):
| Displacement | Customs Duty | Excise Tax | VAT |
| ≤1000cc | 35% | 0% | 0%* |
| 1000-1500cc | 35% | 0% | 0%* |
| 1500-1800cc | 45% | 10% | 14% |
| 1800-2000cc | 45% | 10% | 14% |
| 2000-3000cc | 45% | 110% | 14% |
| >3000cc | 45% | 140% | 14% |
VAT exemption for new fuel vehicles under 1500cc (less than 4 years old)
Diesel vehicles (less than four years old):
| Displacement | Customs Duty | Excise Tax | VAT |
| ≤1500cc | 35% | 0% | 14% |
| 1500-1800cc | 45% | 10% | 14% |
| 1800-2500cc | 45% | 110% | 14% |
| >2500cc | 45% | 110% | 14% |
Calculation formulas:
- Customs Duty = CIF × Customs Duty Rate
- Excise Tax = (CIF + Customs Duty) × Excise Tax Rate
- VAT = (CIF + Customs Duty + Excise Tax) × 14%
- Total Tax Payable = Customs Duty + Excise Tax + VAT
Calculation Example (gasoline vehicle less than four years old, 2800cc, CIF = US$6,000):
- Customs Duty = 6,000 × 45% = US$2,700
- Excise Tax = (6,000 + 2,700) × 110% = US$9,570
- VAT = (6,000 + 2,700 + 9,570) × 14% = US$2,557.80
- Total Tax Payable = US$14,827.80
3.5 Double-cab Pickups (2026 New Regulation)
From February 16, 2026, the excise tax for double-cab pickups has been changed to a fixed amount:
| Displacement | Excise Tax (fixed) |
| ≤2000cc | G$2,000,000 |
| 2000-2500cc | G$3,000,000 |
Regardless of vehicle age, customs duty and VAT are both 0%.
IV. Import Process and Documentation Requirements
Vehicle imports into Guyana are processed through the ASYCUDA World automated customs clearance system. The main steps include:
- Confirm model and specifications: Confirm the AITO model, specifications, and quantity with Jinyu/CBT.
- Obtain quotation: Provide the destination port (Georgetown / Port of Guyana) and receive the CIF quotation.
- Prepare documents:
- Bill of Lading
- Invoice
- Applicant’s Taxpayer Identification Number (TIN)
- Duty exemption letter / CG exemption letter (if applicable)
- Vehicle registration cancellation certificate (if applicable)
- Engage a licensed customs broker: It is recommended to use a licensed customs broker registered in ASYCUDA World to handle the declaration.
- Pay customs duties and taxes: Calculate and pay according to the tax rate tables above.
- Vehicle release and delivery.
V. FAQ
A: Yes. According to Guyana’s 2026 budget measures, pure electric passenger vehicles, regardless of year of manufacture and regardless of power rating, enjoy 0% customs duty, 0% excise tax, and 0% VAT. The import cost of pure electric versions like the AITO M9 EV and M8 EV is extremely competitive.
A: Range-extended electric vehicles (EREV) are classified as hybrid vehicles in Guyana. From February 16, 2026, new hybrid vehicles under 2000cc and less than 4 years old enjoy VAT exemption. The AITO M7 EREV (1.5T range extender) meets this condition. It is recommended to confirm the latest HS code classification with Jinyu/CBT before import.
A: Yes. Jinyu/CBT supports a single-unit trial order (One-Car Trial). The AITO M7 is especially recommended as the first test model. A single-unit import is equally subject to the tax policies above.
A: Guyana currently has 6 public EV charging stations, and the government plans to double the number of public charging stations to 24 by the end of 2026. Before the charging infrastructure is fully rolled out, AITO range-extended (EREV) models are an ideal choice — they can enjoy tax benefits while having no range anxiety.
A: It is recommended to engage a licensed customs broker registered in ASYCUDA World to handle customs clearance declarations. Jinyu/CBT can recommend experienced local partners in Guyana.
A: Four years is the dividing line:
Four years and older: Customs duty and VAT are both 0%, and only excise tax is payable (the calculation formula is more complex).
Less than four years old: Customs duty, excise tax, and VAT are payable (the rates increase with engine displacement).
Pure electric models are fully exempt and not restricted by vehicle age.
VI. Disclaimer
Availability, documents, features and import feasibility may vary by country, configuration and local regulations. Tax rates and policies are based on Guyana Revenue Authority announcements as of February 16, 2026 and are subject to change. Importers are advised to consult a licensed Customhouse Broker and verify current regulations before placing an order. Jinyu / CBT assists with vehicle sourcing, configuration verification, video inspection and export documentation; final import clearance and tax payment are the importer‘s responsibility.
Related pages:
- AITO Models Available From China
- AITO M5 Export From China
- AITO M7 Export From China
- AITO M8 Export Availability From China
- AITO M9 Export Availability From China
