The Guyana Revenue Authority is informing importers/brokers that a list of Capital Equipment and Machinery for Agriculture, Mining, Construction, Forestry and Manufacturing has been Zero Rated for Value Added Tax (VAT). This means that once the HS or Commodity Code associated with the item is utilised, there is no need for the attachment of an exemption letter from the Commissioner General on the customs declaration.
The full list of Capital Equipment and Machinery along with their Commodity Codes is available via the icon above.
