Tax exemptions on Solar Equipment

As of May 7, 2018 in keeping with Item 49 (a) of the First Schedule, Part 111 B (ii) of the Customs Act and Paragraph 12 of Schedule 11 to the VAT Act, the Guyana Revenue Authority (GRA) will require NO CG Letters to clear the following:

  • A supply of machinery and equipment for obtaining, generating and utilizing electricity from renewable energy sources, including solar panels, solar lamps, deep-cycle batteries, solar generators, solar cookers, solar water heaters, (DC) solar refrigerators, (DC) solar freezers, (DC) solar air-conditioners, power inverters, water turbines, wind turbines, energy efficient lighting including compact fluorescent lamps and light emitting diode (LED) lamps.

The Schedules listed above must be quoted in Box 15 of the Customs Declaration and the Customs Procedure Code (CPC X426) must be used by the importer, declarant or broker. The tax exemption will be granted by schedule and will NOT require any application letter.