Georgetown, GRA, July 1, 2021: The Government’s tax relief measures to support individuals and corporations amid the COVID-19 pandemic is extended as per the amended list of COVID-19 prevention, care and treatment supplies which remains free of Customs Duty, Value Added Tax (VAT) and Excise Tax (where necessary) until December 31, 2021.
For VAT purposes, all the items are Zero-Rated.
| CATEGORY | PRODUCT | Proposed HS 2017 DESCRIPTION for internal tariff |
| I. COVID-19 TEST KITS/ INSTRUMENTS
AND APPARATUS USED IN DIAGNOSTIC TEST |
Covid-19 Test Kits | Diagnostic reagents based on a polymerase chain reactions (PCR) nucleic acid test for Covid-19 Test |
| Covid-19 Test Kits | Diagnostic reagents based on immunological reactions for Covid-19 test | |
| Covid-19 diagnostic test instruments and apparatus | Instruments used in clinical laboratories for In -Vitro diagnosis for Covid19 test | |
| Disposable respirators/oil sorbent,, | ||
| Gas masks with mechanical parts or replaceable filters incorporating eye protection or face shields | ||
| Protective goggles for work | ||
| Protective spectacles | ||
| Face shields (covering more than the eye) | ||
| Gloves | ||
| Surgical | ||
| PROTECTIVE GARMENTS AND THE LIKE | Face and Eye Protection | Other |
| Gloves | ||
| Textile gloves | ||
| Hairnets of human hair Hair nets of other materials | ||
| Protective garments for surgical/medical use | ||
| Other Protective garments | ||
| Protective garments made from plastic sheeting | ||
|
THERMOMETERS |
Liquid filled Thermometer for direct
reading |
Liquid-filled, for direct reading (inclusive of Mercury-in-glass) |
| Other thermometers | Other | |
| DISINFECTANTS/STERILIZATION
PRODUCTS |
Alcohol solution | Bio-ethanol |
| Other | ||
| Alcohol solution | Undenatured, 75% ethyl alcohol | |
| Hand sanitizer | Hand sanitizer inclusive of rubs and wipes (alcohol based type)for retail sale | |
| Other (Hand sanitizer ) | ||
| Other disinfectant/ preparations | Other disinfectants inclusive of Lysol, Pine sol and the like | |
| Rubbing Alcohol | Rubbing alcohol | |
| Medical, surgical or laboratories sterilizers | Medical, surgical or laboratory sterilizers | |
| Hydrogen peroxide in bulk | Hydrogen peroxide, whether or not solidified with urea. | |
| Hydrogen peroxide as a medicament | Hydrogen peroxide used for medical purposes | |
| Hydrogen peroxide put up in disinfectant preparations for cleaning surfaces | Hydrogen peroxide for disinfectant use | |
| Other Chemical disinfectants | Other disinfectants inclusive of Lysol, Pine sol and the like | |
| OTHER MEDICAL DEVICES | Computed tomography CT scanners | Computed tomography apparatus |
| Extracorporeal membrane oxygenation
ECMO |
Extracorporeal membrane oxygenation ECMO | |
| Medical ventilators ( artificial respiration apparatus) | Medical ventilators( artificial respiration apparatus) | |
| Patient monitoring devices–
Electrodiagnostic apparatus |
Patient monitoring devices (electro diagnostic apparatus) | |
| MEDICAL CONSUMABLES | Wadding, gauzes, bandages, cotton, sticks and similar articles | Other |
| Syringes with or without needles | Other | |
| Tubular metal needles and needles for sutures | Tubular metal needles and needles for sutures | |
| Needles, cathethers, Cannulae and the like | Catheters, cannulae and the like Other | |
| Intubation kits | Intubation kits | |
| Paper Bed Sheets | Paper bed sheets | |
| MEDICAMENTS | Ascorbic Acid (Vitamin C) | Vitamin C and its derivatives |
| Multivitamins | Multivitamins |
