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Tax relief for COVID-19 supplies extended to December 31

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  • Tax relief for COVID-19 supplies extended to December 31

Tax relief for COVID-19 supplies extended to December 31

October 9, 2020

The Government of Guyana has granted a further extension to the waiver of duties and taxes on medical supplies geared towards the prevention, treatment and cure for coronavirus (COVID-19).

The Guyana Revenue Authority (GRA) will therefore be continuing the waiver of Customs Duty, Value Added Tax (VAT) and Excise Tax on the below list of medical supplies and devices, up until December 31, 2020.

The general public is reminded that the majority of these items are Zero-Rated for VAT purposes and as such, any input VAT on purchases that may have been paid previously by the importer will be recoverable and should therefore not be passed on to consumers.

 

   PRODUCT BRIEF INFO
Covid-19 Test Kits

 

 

Diagnostic reagents based on a polymerase chain reactions (PCR) nucleic acid test)
Diagnostic reagents based on immunological reactions

 

Covid-19 diagnostic test instruments and apparatus Instruments used in clinical laboratories for In -Vitro diagnosis

 

Face and Eye Protection

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Textile face masks, without a replaceable filter or mechanical parts , including surgical masks and disposable face masks made of non-woven textiles.
Gas masks with mechanical parts or replaceable filters for protection against biological agents. Also includes such masks incorporating eye protection or facial shields.
Protective spectacles and goggles
Plastic face shields (covering more than the eye area)
GLOVES
Plastic gloves
Surgical rubber gloves
Other rubber gloves
Knitted or crocheted gloves which have been impregnated or covered with plastics or rubber
Textile gloves that are not knitted or crocheted
OTHER
Disposable hair nets
Protective garments for surgical/medical use made up of felt or nonwovens whether or not impregnated, coated, covered or laminated (fabrics of heading 56.02 or 56.03. This includes spun bonded garments.
Other protective garments of textiles of rubberised textile fabrics or woven fabrics that are impregnated, coated, covered or laminated fabrics of heading s 59.03, 59.06 or s 59.03, 59.06 or   59 .0 7).  Actual classification will depend on type of garment and if for males or females. Example:  a unisex full body woven suit impregnated with plastics would be full body woven suit impregnated with plastics would be classified under 6210.50 ‑ Other women’s or girls’ garments
Protective garments made from plastic sheeting
Liquid filled Thermometer for direct reading Includes standard Mercury-in-glass liquid thermometers

 

Other thermometers

 

For example, digital thermometers , or infrared thermometers for placing on the forehead.

 

Alcohol solution

 

Undenatured,  containg by volume 80% or more ethly alcohol

 

Alcohol solution

 

Undenatured, 75% ethyl alcohol

 

Hand sanitizer

 

A liquid or gel generally used to decrease infectious agents on the hands; alcohol based type

 

Other disinfectant/ preparations

 

Put up in forms or packings for retail sale such as rubs and wipes impregnated with alcohol or other disinfectants.

 

Rubbing Alcohol

 

Ethyl base alcohol

 

Medical, surgical or laboratories

sterilizers

Function by steam or boiling water

 

Hydrogen peroxide in bulk

 

Bulk H 2 O 2 whether or not with solidified with urea.

 

Hydrogen peroxide as a medicament

 

 

H2 O 2 put up for internal or external use as a medicine, including as an antiseptic for the skin. Only covered here if in measured doses or in forms or packings for retail sale (including directly to hospitals) for such use.

 

Hydrogen peroxide put up in disinfectant preparations for cleaning surfaces

 

H202 put as a cleaning solution for surfaces or apparatus.

 

 

 

Other Chemical disinfectants

 

Put up in forms or packings for sale as disinfectants or as disinfectant preparations , containing alcohol, b enzalkonium chloride solution or peroxyacids, or other disinfectants.

 

Soap

 

Computed tomography CT scanners

 

Uses a rotating X ray machine to thin slices of the body to diagnose diseases such as pneumonia

 

Extracorporeal membrane oxygenation ECMO

 

Provides prolonged cardiac and respiratory support by removing blood from the person’s body and artificially removing the carbon dioxide and oxygenating red blood cells.

 

Medical ventilators ( artificial respiration apparatus)

 

Provides medical ventilation by moving breatheable air into and out of the lungs

 

Patient monitoring devices–Electro-diagnostic apparatus

 

Electrical or electronic equipment for the observation of a disease, condition or one or several medical parameters over time. This includes such devices as pulse oximeters or bedside monitoring stations used for continuous monitoring of various vital signs. (Note: this does not include devices more specifically covered elsewhere e.g. electro-cardiographs (9018.11) or electronic thermometers (9025.19).)

 

Wadding, gauzes, bandages, cotton, sticks and similar articles

 

Impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical use.

 

Syringes with or without needles

 

Tubular metal needles and needles for sutures

 

Needles, cathethers, Cannulae and the like

 

Intubation kits

 

Paper Bed Sheets

 

Ascorbic Acid (Vitamin C)

 

Multivitamins

– END –

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