As an individual or business you may pay little or no tax, that is, Customs Duty, VAT or Excise Tax if you are importing items as a Manufacturer, a Pharmacist, a Large Scale Miner or if you have an Investment Agreement with the Government of Guyana. Likewise, if your business makes use of local forestry products such as lumber, sand, stone, etc. you will be allowed to reclaim the VAT paid even though you will not be allowed to charge your consumers VAT.
Persons/Contractors who have been awarded Government contracts and are importing supplies necessary for the completion of works in keeping with the contract may be free from tax on those supplies. Government Departments/Ministries can apply to the GRA to be exempted from paying taxes on imported items.
The sub-menus of this page provides the general guidelines for categories of individuals and businesses applying for exemptions on Customs Duty, Value Added Tax, and Excise Tax on items being imported/exported.