Export Incentive Scheme

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Notice No. 2671 of 1998

Definitions

Introduction

Part One: Procedures for Granting of Refunds of Tax to Qualifying Purchasers Residing in or Conducting Business in Export Countries

Part Two : Procedures for the RSA Vendor who elects to supply Movable Goods at the Zero Rate to a Qualifying Purchaser, where the Movable Goods are initially delivered to a Harbour, an Airport, or are supplied by means of a Pipeline or Electrical Transmission line in the RSA before being Exported