Tax relief for COVID-19 supplies extended to June 30, 2021

The Guyana Revenue Authority (GRA) wishes to advise the general public that 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.

The items listed in the table below will therefore attract NO Customs Duty, Value Added Tax (VAT) and Excise Tax (where necessary) until June 30, 2021. For VAT purposes, these items have been Zero-Rated. As such, NO tax should pass on to consumers.

The list below can also be found on the GRA’s website via the link:
https://www.gra.gov.gy/tax-relief-for-covid-19-supplies-extended-to-june-30-2021/

PRODUCT	BRIEF DESCRIPTION
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,  contain 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