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A Lexus RX300 version L, 2021, bought at the Japanese auctions through SBT and landed in Georgetown for about G$9.6 million all in.
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The car
Lexus RX300 version L, the 2019 to 2022 facelift of the fourth RX. Its 2.0 turbo is 1,998 cc, just under GRA's 2,000 cc line, so it pays the cheapest SUV tax band there is: about US$17,000 on a US$28,000 car. The RX450h (3.5 litre) pays US$59,000 on the same price, and the new RX350 (2.4 litre) about US$54,000. Version L is the top trim: semi-aniline leather, ten-way ventilated seats, power rear seats, walnut, the 360 camera. F SPORT costs nearly the same and is the sport version. The full comparison is below.
The year
2021 (Reiwa 3), 2020 if the price and mileage are clearly better. GRA fixes a car's age on 1 January of the year it clears customs, and its rule can be read two ways: a 2021 is "four years and older" this year and next under both readings; a 2022 is certain only from January 2027. A 2022 that lands in the last weeks of 2026 is a gamble on the reading, so it is out unless it clears in 2027.
The route
SBT's auction service, the same US$1,000 refundable deposit as the Vezel, with SBT's own Georgetown office (Lot 140 Quamina and Waterloo Streets, 231-7003) for the local end. About four sailings a month, about four weeks at sea, the ATJ inspection Guyana now requires done by them. SBT's own stock list is the fallback if the auctions do not deliver by the deadline: the same cars, about US$1,500 to 2,500 dearer.
Landed, flat rate
- Car in Japan, fees in: US$24,000
- Freight, insurance, inspection: about US$4,300
- GRA excise: about US$16,800 (G$3.5M)
- Broker, port, plates: about US$870
What the boards say
- SBT stock, 2021 version L, 38 to 43 thousand km: US$24,030 to 24,320 FOB, US$28,270 to 28,560 to Georgetown
- BE FORWARD, 2021 to 2022 RX300, 30 to 49 thousand km: US$24,110 to 24,640 FOB, about US$29,000 to Georgetown
- Japanese dealers (carsensor, 22 Sep): 2021 version L median ¥4.96M retail across 19 cars, F SPORT ¥4.90M across 32
- So the auction hammer for a clean 2021 version L should sit around ¥3.4M to 3.9M (US$21,500 to 25,000)
The wildcard
An electric car pays no duty, no excise and no VAT at any age. A 2023 Lexus RZ450e version L sells at auction for about ¥4.9M (US$31,000) and would land for the car plus freight, roughly G$7.5M, if home charging and Guyana's grid are acceptable. Not the brief, noted because the tax gap is that large.
Version L, F SPORT, or the plain RX300
From Lexus Japan's own equipment table for the RX300, 2019 to 2022. Version L is the top of the range: the dearest of the three when new (¥6.04M against ¥5.91M for F SPORT and ¥5.04M for the plain car, two-wheel drive, 2019) and the one with everything fitted. F SPORT costs nearly the same but spends the money on the chassis and the look instead of on comfort.
| Version L | F SPORT | Plain RX300 | |
|---|---|---|---|
| Seats | Semi-aniline genuine leather (the softest hide Lexus uses), 10-way power front seats with cushion-length adjustment and power lumbar, memory for driver and passenger | F SPORT genuine leather sport seats with bigger bolsters, 8-way power, driver memory | Fabric. Genuine leather is a factory option package |
| Heated and cooled front seats | Standard (heaters plus ventilation) | Standard | Only with the leather package |
| Rear seats | Power recline and power fold, rear seat heaters, rear door sunshades, all standard | Sunshades standard; rear heaters and power recline optional | Manual recline, no heaters, no sunshades |
| Wheels | 20-inch cut-polished alloys, 235/55R20 | 20-inch F SPORT alloys in dark metallic | 18-inch, 235/65R18 (20-inch optional) |
| Ride | NAVI-AI-AVS adaptive dampers | Adaptive dampers plus performance dampers front and rear: firmer, sharper | Fixed suspension |
| Headlamps | Three-eye full LED with sequential indicators | Three-eye full LED with sequential indicators | Single LED (three-eye optional) |
| Cameras and sensors | 360-degree panoramic view monitor, clearance sonar, blind spot monitor, rear cross traffic alert and auto brake, all standard | Reversing and side camera standard; the 360 camera and sonar package optional | Same as F SPORT: optional package |
| Cabin trim | Genuine walnut (or bamboo) on the dash and steering wheel, heated steering wheel, LED cabin and door lighting, illuminated sill plates | Aluminium trim, dimpled leather wheel with paddles, aluminium pedals, F SPORT gauges with boost and G readouts, black door mirrors, mesh grille | Leather wheel, plain trim; heated wheel only with the leather package |
| Head-up display | Standard | Standard | Optional |
| Roof | Panoramic roof or moonroof is a factory option on all three, never standard. Check the photos. | ||
| Screen and sound | 12.3-inch display, navigation and the RX premium sound system on all three. Mark Levinson is an option on all three; rear-seat screens only on Version L. | ||
| Safety pack | Lexus Safety System+ on all three: pre-collision braking with pedestrian detection, radar cruise, lane keeping, auto high beam. | ||
| Engine and gearbox | Identical: 2.0 turbo, 1,998 cc, 238 hp, six-speed automatic, two-wheel or all-wheel drive. Same fuel use. | ||
How to tell them apart in auction photos: walnut wood on the dash and a wood-rimmed wheel means Version L; a mesh grille, black mirrors and aluminium pedals mean F SPORT; cloth seats or a plain leather wheel with plain trim means the base car, even if it has leather from the option package. The auction sheet's grade line settles it: it reads "バージョンL" or "Fスポーツ".
Auction, stock, and the grade
Stock is not the auction
Every price on the board below is an exporter's stock price: a car the exporter already bought and holds in its yard, at a fixed price, buy now, on the next boat. Japan Partner's entries are its estimates for winning similar cars at auction. Stock is the ceiling and the fallback.
The auction is where the exporters buy those cars: about 120,000 cars a week across USS, TAA, HAA, JU and the rest. Through SBT's auction service you see the same lists, pick a lot, read the inspector's sheet, give SBT a maximum bid in yen, and pay only if you win. You pay the hammer price plus SBT's fee, the auction house fee, inland transport, the ATJ inspection, freight and insurance. For this car that runs about US$1,500 to 2,500 under the same car in SBT's stock. The live lots appear only inside SBT's auction section after login; the board here is the price reference.
What the auction grade means
An inspector employed by the auction house, not the seller, scores every car and draws every mark on a sheet. The overall grade: S new or nearly, 5 and 6 like new, 4.5 excellent with a few tiny marks (the Vezel was a 4.5), 4 good with small scratches or dents, 3.5 average with visible marks, 3 and below rough, R or RA repaired accident history: never bid on those. Interior and exterior get a letter each, A to E, B or better is the line. The diagram codes: A1 to A3 scratches, U1 to U3 dents, W repaired panel, X replaced panel, S rust, C corrosion, the number is the size. A one-owner car with a service book and no asterisk against the mileage (an asterisk means the odometer is unverified) is the one to want.
The brief to SBT says 4.5 or better, interior B or better, no R or RA. A 4 with only A1 marks is acceptable if the price is right.
What it costs
Landed cost
Working back from a budget
The hammer is the number to bid up to at the auction, with the agent's fees, inland transport and export paperwork taken off first. Hold it. Every ¥100,000 over is about G$135,000 more to pay in Georgetown.
On the boards now
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The steps
Ticks are kept on this phone or computer only.
The tax, in short
Four years and older, petrol, private importer
| Engine | Excise, and that is the whole tax |
|---|---|
| up to 1,500 cc | G$800,000 flat |
| 1,501 to 1,800 cc | (CIF + US$6,000) × 30% + US$6,000 |
| 1,801 to 2,000 cc | (CIF + US$6,500) × 30% + US$6,500 |
| 2,001 to 3,000 cc | (CIF + US$13,500) × 70% + US$13,500 |
| over 3,000 cc | (CIF + US$14,500) × 100% + US$14,500 |
No customs duty and no VAT in this class. CIF is the invoice price plus freight and insurance.
Under four years, petrol
| Engine | Duty | Excise | VAT |
|---|---|---|---|
| up to 1,500 cc | 35% | 0% | 0% |
| 1,501 to 2,000 cc | 45% | 10% | 14% |
| 2,001 to 3,000 cc | 45% | 110% | 14% |
| over 3,000 cc | 45% | 140% | 14% |
Duty on CIF, excise on CIF plus duty, VAT on the lot. Hybrids up to 2,000 cc pay duty only. Electric cars pay nothing at any age.
Which model years get the flat rate
Customs Regulations reg. 209: "four years old" is the forty-eight months or four calendar years immediately preceding 1 January of the year of importation. Counted in calendar years a 2022 is old in 2026; counted in months it is old from 2027. "Certain" means old under both.
Sources
- GRA, Motor Vehicle Duty/Tax Calculation Guide (rates, the reg. 209 note, Budget 2026 VAT exemptions)
- Customs Regulations Cap. 82:01, reg. 209 (age of motor vehicles)
- Excise Tax Regulations Cap. 82:03, the flat-rate schedule and Table A-15
- GRA, inspection certificate requirement and Autoterminal Japan, Guyana PSI (mandatory since 1 February 2025)
- GRA, vehicles 8 years old (the age ban ended 1 October 2020)
- SBT Japan, Guyana (office, sailings, C&F)
- Lexus Japan, RX main equipment list (主要装備一覧表) for RX300, Version L and F SPORT, 2022 edition, and the August 2019 minor-change release with the price list
- Prices: SBT and BE FORWARD stock lists, Japan Partner auction estimates, Goo-net Exchange, carsensor.net domestic listings, all read 22 September 2026