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Under the Customs Act, an environmental tax is levied on every unit of non-returnable metal, plastic, glass or cardboard container of any alcoholic or non-alcoholic beverage imported into Guyana.

Table A1.5 Fiscal account of the general Government, 2010-17
(…)
Duties 0.7 0.7 0.6 0.7 0.9 0.7 .. ..
Payments for the utilization of natural resources and environment protection 0.3 0.3 0.6 0.8 0.7 0.6 .. ..
(…)

Concerns about automobiles relate to the various vehicle characteristics, such as engine size, weight, and wheelbase used in the excise tax calculation that is considered as complex and favouring domestically manufactured vehicles. Furthermore, the 2016 excise tax structure (see above) may not be technologically neutral, e.g. a hybrid car emitting CO2 higher than 100 g/km will be subject to a higher excise tax (20%-50% excise tax) than an eco-car emitting CO2 higher than 100 g/km (17% excise tax). The authorities indicated that for excise taxes on a hybrid car and an eco-car, in principle, three elements are taken into account: the CO2 emission, the size of engine, and the type of fuel, to determine the level of environmental friendliness, which the tax structure encourages.

Table 3.5 Selected indirect tax revenues, by source, 2011-16
(Dalasi million)
Source 2011 2012 2013 2014 2015 2016a
(...)
Environmental tax Domestic 0.28 0.11 0.10 0.12 0.15 0.41

The "Terra Ranka" Plan provides for capacity building for the Directorate General of Forests and Hunting and in particular its capacities for guidance and planning of forest exploitation. The PNIA envisages the adjustment of forest taxes as well as taxes on wildlife exploitation; revision of the forestry code to improve forest resource management on a community basis; and the introduction of a wood charcoal tax as part of the reorganization of the wood and charcoal industry.

During the review period, a number of changes were made to taxes collected at the border. In particular, the amendment to the Customs and Excise Duties (Amendment) Act in April 2016 removed revenue replacement duties on CARICOM goods, and increased the scope of goods subject to excise duties. Following these changes, the border taxes are import tariffs, revenue replacement duties, and an environmental tax. These taxes are not applied on domestically produced goods or services; they are applied on imports from non-CARICOM countries only. Some taxes are collected on both domestically produced goods and services, and on imported ones; they include the general sales tax (GST) and excise duties (Section 3.3.1).

The proposed changes in the bill include (...) the imposition of an environment levy.

Both imported and domestic goods are subject to a number of internal taxes, namely: the sales tax, the production and consumption tax, the selective consumption tax and the tax on petroleum products (Table 3.7). Since May 2010, an eco tax that varies according to the vehicle's price has been levied on imports of used vehicles.

(...) Since 2012, the Law on Environmental and Natural Resources Payments has defined royalties as an environmental payment for the sale of extracted metal minerals and products obtained from their processing in the field of metal extraction. The royalty rate is calculated in accordance with the Law for each reporting year (taking into account profitability), which will not be less than 4% of the sales turnover. Previously, the utilization fee was calculated for all types of mineral extraction based on extraction volumes. The Tax Code, which entered into force in 2018, also sets the same rules for the calculation of royalties for extractors of metal minerals and for extractors of non-metallic minerals; the calculation of the cost of environmental benefit based on extracted volumes has been maintained.

Box 1.1 Key measures of the 2014 Tax Reform
(...)
Green taxes
• A flat rate tax on fossil fuels was established, based on carbon content. In 2015, the rates charged on different types of fuel were as follows: propane: Mex$5.91 cents per litre; butane: Mex$7.66 cents per litre; gasoline (petrol) and aviation fuel: Mex$10.38 cents per litre; jet fuel and other kerosenes: Mex$12.40 cents per litre; diesel: Mex$12.59 cents per litre; fuel oil: Mex$13.45 cents per litre; petroleum coke: Mex$15.60 per tonne; coking coal: Mex$36.57 per tonne; coal: Mex$27.54 per tonne; other fossil fuels: Mex$39.80 per tonne of carbon contained in the fuel. The amount of the tax will be adjusted annually according to the variation in the national consumer price index, so as to remain constant in real terms.
• The reform also introduced an ad valorem tax on pesticides, herbicides and fungicides, based on the product's toxicity category, with rates of between 0% and 9% as from 2015 (in 2014 the rates were between 0% and 4.5%). In the case of imports, the tax base is the value used for tariff purposes, plus other levies payable, except for VAT.
(...)