How do manufacturers get customs duty exemptions in Guyana?

Registered manufacturers may receive exemptions from customs duty on imported raw and packaging materials under the First Schedule Part III B(1) Item 4 of the Customs Act. You must be registered with the GRA as a manufacturer, and the materials must be used directly in the production of goods. Apply through the GRA with supporting documentation.

Customs Duty Exemptions Guide Guyana 2026

Q: How do I apply for a customs exemption in Guyana?

Applications are processed through the GRA. You must submit the required documentation for your exemption category, which typically includes a request letter, TIN certificate, business registration, and category-specific documents (e.g., manufacturer registration, investment agreement, diplomatic note). Exemptions are processed through the ASYCUDA system.

Q: What customs exemptions are available for investors in Guyana?

Businesses with Investment Agreements through the Guyana Office for Investment (Go-Invest) can receive tax exemptions on specific items listed in their agreement. Go-Invest prepares the agreement, the GRA reviews it, and if approved, a recommendation is sent to the Minister of Finance for final approval.

9Exemption Categories

GRAProcessing Authority

ASYCUDAProcessing System

Customs ActLegal Basis

Quick Links

gra.gov.gy — Exemptions OverviewOfficial GRA page listing all customs exemption categories and guidelines.
gra.gov.gy — Manufacturer ImportsExemptions on raw and packaging materials for registered manufacturers.
gra.gov.gy — Large-Scale MinersTax exemption guidelines for large-scale mining operations.
gra.gov.gy — eServices PortalAccess GRA online services for exemption applications and tax filing.
GRA Contact: 227-6060 / 227-8222Contact GRA for exemption application guidance and status inquiries.

Overview

The Guyana Revenue Authority (GRA) administers customs duty exemptions under the Customs Act and VAT Act. These exemptions reduce or eliminate customs duty, Value Added Tax (VAT), and/or excise tax on imports for qualifying individuals and businesses.

Exemptions are available across 9 main categories. Each has specific eligibility criteria, required documentation, and application procedures. All exemptions are processed through the ASYCUDA system.

Individuals and businesses importing items as a manufacturer, pharmacist, large-scale miner, or with an investment agreement with the Government of Guyana may pay little or no tax on customs duty, VAT, or excise tax on qualifying imports.

Manufacturer Imports

Registered manufacturers in Guyana can receive significant customs exemptions on raw and packaging materials imported for use in production. This is one of the most commonly used exemption categories.

Manufacturer Exemption Details

Customs Duty Exemption: All approved manufacturers are exempted from customs duty on imported raw and packaging materials under the First Schedule Part III B(1) Item 4 of the Customs Act

VAT Zero-Rating: Raw and packaging materials are zero-rated from VAT if used in production of goods subsequently exported by a manufacturer who exports at least 50% of all products

Registration: Must be registered with the GRA as a manufacturer

Materials Must Be: Used directly in the manufacturing process (not for resale or general business use)

Government Departments & Ministries

All ministries and government departments are granted tax exemptions from the payment of customs duty, excise tax, and Value Added Tax on their imports. This covers equipment, supplies, and materials needed for government operations.

Scope

This exemption applies to all official government imports including office equipment, vehicles, medical supplies for public hospitals, educational materials, and infrastructure equipment. The exemption request is processed through the relevant ministry's procurement division.

Government Contracts

Businesses operating under government contracts may receive customs duty exemptions on materials and equipment imported specifically for the execution of those contracts. This applies to construction contractors, service providers, and suppliers fulfilling government projects.

The exemption is typically specified in the contract terms and must be approved by the relevant government agency and the GRA. Only items directly related to the contract are eligible.

Pharmacies

Pharmacies in Guyana benefit from specific customs exemptions on pharmaceutical and health-related products:

Pharmacy Exemptions

Over the Counter & Prescription Drugs: Approved by the Government Analyst, Food & Drugs Department — eligible for customs duty exemptions

Vitamins: Partial exemption from customs duty and zero-rated from VAT

Minerals & Supplements: Zero-rated from Value Added Tax

Glucose Blood Test Machines: Zero-rated from VAT

Needles & Test Strips: Zero-rated from VAT

These exemptions support access to essential health products and reduce costs for pharmacies and, ultimately, consumers.

Large-Scale Miners

Special guidelines apply to large-scale mining operations requesting tax exemptions. These cover:

Customs Duty Exemptions on mining equipment, machinery, and supplies
Zero-Rating of VAT on qualifying imports
Excise Tax Exemptions on fuel and other inputs used in mining operations

Eligibility is determined under the First Schedule Part III B(1) of the Customs Act. Large-scale miners must apply through the GRA with supporting documentation from the Guyana Geology and Mines Commission (GGMC).

Investment Agreements

Businesses with Investment Agreements through the Guyana Office for Investment (Go-Invest) can receive tax exemptions on specific items listed in their agreement. The process works as follows:

Go-Invest prepares three copies of the Investment Agreement, including a list of required items
The agreement is submitted to the GRA for review
If the GRA is satisfied that the items qualify for tax exemptions, a letter of recommendation is prepared
The recommendation is sent to the Minister of Finance for final approval
Once approved, the exemptions are processed through ASYCUDA when the items are imported

Go-Invest

The Guyana Office for Investment (Go-Invest) facilitates both local and foreign investment in Guyana. Investment agreements can cover a wide range of industries including manufacturing, agriculture, tourism, and technology. Contact Go-Invest for information on available incentives.

Forestry Products

The forestry sector benefits from specific exemptions and zero-rating provisions:

Locally produced sand, stone, concrete blocks, plywood, lumber, and similar construction materials are zero-rated under Section 17 of the VAT Act
Equipment and machinery used in forestry operations may qualify for duty exemptions under the Customs Act
Operators must hold valid licences from the Guyana Forestry Commission (GFC)

Fishing Industry

The fishing industry in Guyana can access tax exemptions under the First Schedule Part III B(1) Item 5 of the Customs Act. These exemptions cover:

Fishing vessels and vessel equipment
Fishing gear including nets, lines, and processing equipment
Fuel used in fishing operations (subject to specific conditions)
Cold storage and processing equipment

Applicants must demonstrate they are active participants in the fishing industry and submit supporting documentation to the GRA.

Diplomats

Diplomatic missions and diplomats receive customs duty, VAT, and excise tax exemptions on their imports to Guyana. The process is handled through official diplomatic channels:

Diplomatic Exemption Process

All requests must be submitted through the Ministry of Foreign Affairs

A request from the Ministry of Foreign Affairs recommending the tax exemption must be included

Documentation must include the Bill of Lading/Airway Bill number and/or the invoice/quotation number

The GRA processes the exemption based on the diplomatic note from the Ministry

Ineligible Items

Items NOT Eligible for Exemptions

The GRA maintains an official list of commodities ineligible for conditional duty exemptions. Certain finished consumer goods, luxury items, and products that can be sourced locally may not qualify for exemptions, even if the importer falls under an eligible category. Always check the official list and confirm eligibility with the GRA before planning imports.

How to Apply

The general application process for customs exemptions involves:

Determine your exemption category — confirm that your business qualifies under one of the categories above
Gather required documentation — this typically includes a request letter, TIN certificate, business registration, and category-specific documents (manufacturer registration, investment agreement, diplomatic note, mining licence, etc.)
Submit to the GRA — file your exemption application with the appropriate GRA division
GRA Review — the GRA reviews the application and supporting documents
Approval & Processing — once approved, the exemption is applied to your imports through the ASYCUDA system

For specific application requirements for each category, visit the relevant page on the GRA exemptions portal or contact the GRA at 227-6060.

Frequently Asked Questions

Who qualifies for customs duty exemptions in Guyana?

Customs duty exemptions are available to registered manufacturers, government departments and ministries, businesses with government contracts, pharmacies, large-scale miners, businesses with investment agreements through Go-Invest, forestry operators, fishing industry operators, and diplomatic missions. Each category has specific eligibility requirements under the Customs Act.

How do manufacturers get customs duty exemptions?

Registered manufacturers may receive exemptions from customs duty on imported raw and packaging materials under the Customs Act. You must be registered with the GRA as a manufacturer, and the materials must be used directly in production. Apply through the GRA with your manufacturer registration and import documentation.

Are pharmacies eligible for customs exemptions?

Yes. Pharmacies can receive exemptions on Over the Counter and Prescription Drugs approved by the Government Analyst, Food & Drugs Department. They also receive partial exemption from customs duty on vitamins, and zero-rating from VAT on vitamins, minerals, supplements, glucose blood test machines, needles, and strips.

How do I apply for a customs exemption?

Submit the required documentation for your exemption category to the GRA. This typically includes a request letter, TIN certificate, business registration, and category-specific documents (e.g., manufacturer registration, investment agreement, diplomatic note). Exemptions are processed through ASYCUDA.

What customs exemptions are available for investors?

Businesses with Investment Agreements through Go-Invest can receive tax exemptions on specific items listed in their agreement. Go-Invest prepares the agreement, the GRA reviews it, and if approved, a recommendation is sent to the Minister of Finance for final approval.

Do diplomats get customs exemptions?

Yes. Diplomatic missions and diplomats receive customs duty, VAT, and excise tax exemptions. All requests must be submitted through the Ministry of Foreign Affairs, including the Bill of Lading/Airway Bill number and invoice details.

What items are NOT eligible for customs exemptions?

The GRA maintains a list of commodities ineligible for conditional duty exemptions. Certain finished consumer goods, luxury items, and items that can be sourced locally may not qualify. Always check the official list before planning imports under an exemption.

Calculate Your Import Duties

Use our Customs Calculator to estimate duties, VAT, and excise tax on your imports, or check vehicle duty with our Vehicle Duty Calculator.

Customs Calculator Vehicle Duty Calculator

Last updated: April 3, 2026. Information is based on official GRA publications, the Customs Act, and VAT Act. Exemption rules and eligible items may change. Always confirm at gra.gov.gy or call 227-6060.