1. Cooking oil
2. Goods when imported by a budget agency named in the schedule to the Fiscal Management and Accountability Act 2003
3. Goods and services under an investment agreement entered into on behalf of the Government with taxable persons – amended to remove imported goods
4. Plywood
5. Ink cartridges for computer printers
6. Margarine and other items qualifying under heading 15:17 of the First Schedule Part I of the Customs Act
7. Uncooked birds eggs, excluding hatching eggs
8. Cooking salt
9. Dried blackeye peas, but not including canned blackeye peas
10. Locally produced jams and jellies, peanut butter
11. Unflavoured cracker biscuits, but not including sweet biscuits
12. Uncooked fresh, chilled or frozen chicken
13 Locally produced uncooked fresh, chilled or frozen pork, beef, shrimp, mutton, fish and salted fish, but not including canned products
14. Matches
15. Preparations for oral or dental hygiene, including denture fixative paste and powders, yarn used to clean between the teeth (dental floss)
16. Toilet or medicated soap in bars
17. Soap powder
18. Dish washing liquid
19. Toilet tissue in rolls
20. Sanitary napkins
21. Vegetable seeds used for gardening purposes
22. Ice for fishing purposes
23. Knotted netting of twine, cordage or rope made up fishing nets and other made up nets, of textile materials
24. Fungicide, herbicide, weedicide for agriculture purposes
25. Harrows, cultivators, scarifiers, ploughs, weeders and hoes
26. Machinery used for preparing animals feeding stuff
27. Locally produced garments
28. Sewing machines
29. Spools, cops, bobbins and other similar products used therewith
30. Sacks, bags, of a kind used for the packaging of goods
31. The services of transporting passengers and goods by air from one place in Guyana to another place in Guyana subject to the signing of an agreement between the Government and the supplier of the service
32. River and land crossing services subject to the signing of an agreement between the Government and the supplier of the service
33. Veterinary drugs as determined by the Commissioner
34. Services and spectacles prescribed by an optometrist in the treatment of the human eye and visual system.
35. Funeral Services
36. Human remains (handling of bodies etc)
37. Motor vehicles when imported by any diplomatic mission or consulate or diplomats accredited to Guyana who qualify under the first Schedule Part III B 2 Item 6 made under the Customs Act Cap 82.01
38. Goods and services by or for use of persons qualifying under the First Schedule Part III B 2 Item 44 (i) and (ii) made under the Customs Act Cap 82.01
39. The provision of internet services subject to the signing of an agreement between the Government and the supplier of the service
40. Machinery and equipment for generating electricity from non- traditional sources (for example, solar energy, wind mill, bio- gas etc.) provide that they are solely of a type used for house hold purposes only
