Tax Incentives


QC Program Sheets
QC Rules and Regulations and Forms
QC Statue
Generalized System of Preferences
Guam Investment Brochure p.55

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Qualifying Certificate Program

The Qualifying Certificate Program created under Public Law 8-80 and amended under PL 20-178 and PL 22-159 is administered by the Guam Economic Development Authority. It was conceived in 1965 as an economic incentive tool to encourage investment in activities that would strengthen the island economy, enrich its growth, and enhance the quality of life in Guam. This program has proven to be highly successful, particularly in the development of Guam’s primary industry - tourism. To spur diversification in other industries uncorrelated to tourism, public law PL 23-109, PL 24-266, and PL 23-127 were enacted to provide attractive tax incentives for financial services, trusts and recycling.

Guam Commercial Recycling Tax Incentive Program

It has been proven in communities that have successful recycling programs that recycling is best undertaken through partnerships of the private sector and government. Government support of recycling as an essential means protect the environment, manage the municipal solid waste generated by the community, and extend the life of our new landfill. The first step to developing a sustainable recycling is to divert discarded materials from the island’s landfill by creating value for potentially recyclable materials so there is economic incentive to collect and ship the materials off island to recycling companies.

Guam Export Advantages Under US Tariff Code General Headnote 3 (a) (IV)

General Headnote 3(a)(iv) of the U. S. Harmonized Tariff Schedule provides a valuable trade status to Guam and other insular areas of the United States. Under the designation, product that are assembled or manufactured in Guam may enter the customs territory of the United States free of duty as long as they are in compliance with General Headnote 3(a)(iv) and applicable customs regulations.

Generalized System of Preferences

Another trade incentive program allows products manufacture d in Guam to be imported by participating nations at a reduced tariff rate. Guam is the beneficiary of the following countries: Japan, Australia and the European Common Market nations. Requirements of each participant vary, so interested exporters should contact the appropriate trade office of the particular country of destination. To learn more about this system please download the Guam Investment Brochure.pdf and refer to page 54 - 55 of the document.

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