Article 30 – Zero-rating the export of goods
1. The Direct Export shall be subject to the zero rate if the following conditions are met:
2. An Indirect Export shall be subject to the zero rate if the following conditions are met:
3. For the purposes of this Article, a movement of Goods into a Designated Zone from a place in the State or a supply of Goods to a Designated Zone shall not be considered an Export of those Goods.
4. For the purposes of Clauses 1 and 2 of this Article:
5. The evidence obtained as proof of Export, whether official or commercial, must identify the following:
6. The Authority may specify alternative forms of evidence according to the nature of the Export or the nature of the Goods being exported.
7. The Authority may extend the 90-day period mentioned in Clauses 1 and 2 of this Article if the Authority has determined, after the supplier has applied in writing, that either of the following apply:
8. An Indirect Export would include a supply of Goods in a departure area of an airport or port to a passenger of an aircraft or a vessel if:
9. If the Person required to Export the Goods in accordance with this Article does not do so within the period of 90 days or a longer period that the Authority has allowed. under Clause 7 of this Article, Tax shall be charged on the supply at the rate that would have been due on the supply if it was made in the State.
10. For the purposes of this Article a supply of Goods shall be subject to the zero rate if Goods that would otherwise have been exported are destroyed or cease to exist in circumstances beyond the control of both the supplier and the Recipient of the Goods.
11. Customs Departments shall check to confirm the type and quantity of the exported goods with its export documents
This article was published on 13 September 2023
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