Customs Act

VAT Act

Excise Tax Act

The general guidelines are for Diplomats applying for exemptions

These guidelines apply to persons who are requesting tax exemptions under the First Schedule Part III B (2) Item 6 of the Customs Act, the zero rating of value-added tax under Sub-Section (o) of Schedule 1, Paragraph 3 of the Value-Added Tax Act and the exemption from the payment of excise tax in accordance with Table A-4 of Section 15 of the Excise Tax Act.

Diplomatic Missions or Diplomats must make all requests for tax exemptions through the Ministry of Foreign Affairs.

Provided that they qualify for Diplomatic Status, the following must be presented by the Foreign Affairs Ministry to the GRA.

  1. Request from Ministry of Foreign Affairs recommending the tax exemption. The request must include the Bill of Lading/Airway Bill number and/or the invoice/quotation number.
  2. Bill of Lading/Airway Bill
  3. Invoice/Quotation
  4. Copy of Drivers Licence in cases of request for free licences.
  5. In cases where the applicant has not supplied information that is required by the Guyana Revenue Authority, a letter is issued to the Ministry of Foreign Affairs requesting the required information.