Persons with disabilities are eligible for customs and VAT exemptions from the Guyana Revenue Authority (GRA). However, in order to take advantage of this privilege, persons with disabilities must first be a registered member of the National Commission on Disability (NCD). The process to become a member of the NCD is absolutely free.
Among the items for which customs and VAT exemptions can be accessed are vehicles and phones and, according to GRA, persons must first identify their item of choice then go to http://www.gra.gov.gy/publications/tax-policies/119-tax-exemptions-policies in order to download and print an exemption application form. Persons can also pick up the relevant form at the NCD’s Croal Street, Georgetown office.
Also, once an individual with a disability is desirous of accessing the GRA exemptions, the NCD is tasked with sending them to a medical specialist to certify their disability. The related document, in addition to the exemption application form, is then sent back to the NCD.
The NCD is expected to then prepare a package of documents which is taken to an ASYCUDA-trained Customs Broker. The Broker, in turn, is required to upload the documents to the ASYCUDA system which is accessed by GRA.
Once the foregoing steps are properly completed, GRA then conducts an investigation of its own and informs the NCD of its findings, after which the necessary purchase can be made.
