Goods brought into Guam are not subject to U.S. customs duties, but the territory does levy its own Guam import tax: a 4% use tax on the landed value of tangible personal property imported for use or consumption on the island, plus separate per-unit excise taxes on alcohol, tobacco, and fuel. Several categories, including household goods you’re moving with and inventory brought in for resale, are exempt.
The 4% Use Tax and How It’s Calculated
Guam’s use tax is the local equivalent of a sales tax on imports. Under 11 GCA § 28103, the territory imposes a 4% excise tax on all tangible personal property imported into Guam for use or consumption on the island.1Guam Code. Guam Code 11 – Finance and Taxation – Use Tax Law It applies whether you’re ordering electronics online, receiving building materials, or shipping in furniture.
The 4% rate is applied to the item’s “landed value,” which the statute defines as the greater of the insured value or the fair market value at the time the goods arrive on Guam.2Guam Code Annotated. 11 GCA Finance and Taxation – Use Tax Law Customs officers look at what the item is actually worth when it reaches the dock, not just the receipt price. Something bought on clearance far below retail could be assessed at market value instead. Insurance and freight costs factor into landed value when they push the total above the purchase price.
What’s Exempt from the Use Tax
Several categories of imports skip the use tax entirely.
Household goods and personal effects. If you’re relocating to Guam and shipping belongings you already owned and used substantially in another state or country, those items are excluded from the tax. One catch: anything you bought less than three months before shipping it to Guam is presumed to have been purchased for use on the island, and the burden falls on you to prove otherwise.2Guam Code Annotated. 11 GCA Finance and Taxation – Use Tax Law
Goods imported for resale. Businesses bringing inventory into Guam to sell don’t pay the use tax at the point of entry. Those transactions are instead captured by Guam’s 4% Gross Receipts Tax, also called the Business Privilege Tax, when the goods are sold to customers.3Guam Code. Guam Code Title 11 – Finance and Taxation – Business Privilege Tax Law
U.S. government and Guam government property. The federal government, its agencies, and the government of Guam are excluded from the definition of taxable purchaser under the statute, so official government shipments bypass the use tax.2Guam Code Annotated. 11 GCA Finance and Taxation – Use Tax Law
Small personal purchases by residents. Guam residents who pick up items while traveling off-island get an exemption for personal, non-business purchases worth $1,000 or less per month, up to $5,000 per calendar year.2Guam Code Annotated. 11 GCA Finance and Taxation – Use Tax Law
Passenger luggage. Personal bags carried on a flight are exempt. The statute explicitly states that cargo traveling with a passenger is not exempt, so checked freight shipments still owe the tax.2Guam Code Annotated. 11 GCA Finance and Taxation – Use Tax Law
Medical equipment. Machines, beds, examination chairs, and telemedicine technology imported for use in hospitals or licensed clinics that accept Medicare, Medicaid, or the Medically Indigent Program are exempt.2Guam Code Annotated. 11 GCA Finance and Taxation – Use Tax Law
Excise Taxes on Alcohol, Tobacco, and Fuel
On top of the general use tax, Guam imposes targeted excise taxes on specific categories of goods. These are calculated by quantity rather than dollar value, so they hit the same whether you bought a premium brand or a budget one.
Alcohol
Alcoholic beverage taxes are levied under 11 GCA § 26302 on all alcohol sold or imported into Guam, except products manufactured locally.3Guam Code. Guam Code Title 11 – Finance and Taxation – Business Privilege Tax Law Beer and other malted beverages are taxed at seven cents per 12 fluid ounces or fraction thereof, applied to the container size. Distilled spirits and wine carry their own per-gallon rates set under the same article.
Tobacco
Tobacco excise taxes are imposed under 11 GCA § 26602 on every business that manufactures or imports tobacco products into Guam.3Guam Code. Guam Code Title 11 – Finance and Taxation – Business Privilege Tax Law Cigarettes are taxed per pack, with the statutory rate set per 100 cigarettes and prorated to the package size. Cigars are taxed per unit at different rates depending on ring size and length, running from about 20 cents for mini cigars to 25 cents for large ones. Other tobacco products are taxed by weight. These rates have been amended multiple times, so current effective rates may differ from the base statutory text.
Fuel
Liquid fuels carry per-gallon charges. Based on current Department of Revenue and Taxation schedules, gasoline is taxed at $0.15 per gallon and diesel at $0.14 per gallon.
Bringing In a Vehicle
A vehicle is tangible personal property, so the 4% use tax applies. The household goods exemption covers a private automobile you owned and used substantially off-island, as long as you acquired it at least three months before importing it.2Guam Code Annotated. 11 GCA Finance and Taxation – Use Tax Law Buy the vehicle within 90 days of bringing it to Guam and you should expect to pay the 4% tax on its landed value.
Beyond the tax itself, every motor vehicle on Guam must pass a safety inspection before registration, including motorcycles and mopeds.4Naval Sea Systems Command. Vehicle Registration and Licensing Automobile Insurance Once your vehicle clears customs, the Guam Department of Motor Vehicles can issue a Temporary Permit A that lets you drive for five days while you finish registration.
How Declaration and Payment Work
All arriving passengers must complete the electronic Guam Customs Declaration Form (EDF), which can be submitted up to 72 hours before arrival.5Guam Customs and Quarantine Agency. Guam Mandatory Customs Declaration Form False declarations on the form are punishable by law.
For freight and cargo, Customs and Quarantine Agency officers review the shipping documentation and assess the use tax and any applicable customs fees. The agency then issues a formal tax assessment. You take that assessment to the Department of Revenue and Taxation to make payment by cash, check, or authorized electronic means, and the goods are released after payment clears.
Commercial importers should have their commercial invoice, bill of lading or air waybill, packing list, and certificate of origin ready when the goods arrive. Restricted items like live plants, cut flowers, fruits, vegetables, wood products, seeds, and animal feed also require import permits from the Guam Department of Agriculture. Businesses must hold a valid business license from the Guam Department of Revenue and Taxation before importing commercial goods, and many work with a licensed customs broker to handle filing and inspection issues.
Federal Tariffs Don’t Apply on Guam
Guam sits outside the U.S. customs territory, which means recent federal tariff actions, including executive orders imposing duties on goods from various countries, do not apply to shipments entering the island. The Customs and Quarantine Agency has publicly confirmed that federal tariff executive orders are not enforced in Guam because the territory has its own customs administration governed by local law.6U.S. Government Accountability Office. GAO-26-107811, Guam Considerations for Evaluating Alternative Customs Models and Potential Economic Effects The taxes you owe on an import into Guam are the local ones described above, not the federal duties charged at mainland ports.