The Government of Guyana has granted a further extension to the tax relief measures on medical and other supplies for COVID-19 prevention, care and treatment. These items will attract NO Customs Duty, Value Added Tax (VAT) and Excise Tax (where necessary) until June 30, 2021. For Value Added Tax (VAT) purposes, these items have been Zero-Rated. As such, NO tax should pass on to consumers.
These items include:
1. COVID-19 Test Kits (Diagnostic reagents based on a polymerase chain reactions (PCR) nucleic acid test);
Covid-19 diagnostic test instruments and apparatus;
2. 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);
3. Gas masks with mechanical parts or replaceable filters for protection against biological agents. Also includes such masks incorporating eye protection or facial shields; and
4. Gloves (plastic, surgical and rubber)
The extended list can be accessed by clicking on the link https://www.gra.gov.gy/tax-relief-for-covid-19-supplies-extended-to-june-30-2021/
