Tax exemptions on Bio-Degradable Containers

Effective May 7, 2018 in keeping with Paragraph 4 (d) of Schedule 1 tothe VAT Act, the Guyana Revenue Authority (GRA) will require NO CG Letters to clear:

  • All bio-degradable containers used in the packaging of food and beverage.

The exempted item will be granted by Schedule and will NOT require any application letter. Additionally, the importer, declarant or broker will be required to quote the Schedule in Box 15 of the Customs Declaration and Customs Procedure Code (CPC X420) must be used.