Application For Tax Exemption

Customs Act

VAT Act

Excise Tax Act

How can I obtain an Exemption on the importation of raw/ packaging materials?

BUDGET AGENCIES: GOVERNMENT DEPARTMENTS & MINISTRIES

All Ministries and Government Departments are granted tax exemptions from the payment of Customs Duty, Excise Tax, and Value-Added Tax. The following must be presented to the GRA:

  1. Application to the Commissioner-General from the Ministry of Finance.
  2. Taxpayer Identification Number.
  3. Invoice/Quotation
  4. Tender Board Approval in cases of vehicles
  5. In cases where the applicant has not supplied information that is required by the Guyana Revenue Authority, a letter is issued to the applicant requesting the required information.

Refer to the First Schedule Part III B (2) Item 12 of the Customs Act, Sub-Section (x) of Schedule 1, Paragraph 2 of the Value-Added Tax Act, and Table A-7 of Section 15 and Section 14 (2) of the Excise Tax Act, for further details.