Tax exemptions on goods imported by Diplomats

Effective May 7, 2018 in keeping with Item 6 of the First Schedule, Part 111 B (ii) of the Customs Act and Paragraph 14 (f ) of Schedule 11 to the VAT Act, the Guyana Revenue Authority (GRA) will require NO CG Letters to clear goods imported by Diplomats EXCEPT motor vehicles and alcohol.

The exempted item(s) will be granted by Schedule and will require the letter of recommendation from the Ministry of Foreign Affairs. Additionally, the importer, declarant or broker will be required to quote the Schedule in Box 15 of the Customs Declaration and the Customs Procedure Code (CPCX414)  must be used.

NOTE  that motor vehicles and alcohol for Diplomats will continue to require a CG Tax Exemption Letter.