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

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1.1 Qualifying Purchasers

1.2 Responsibilities of the RSA Vendor

1.3 Responsibilities of the Qualifying Purchaser

1.4 Designated Commercial Ports

1.5 The Refund

1.6 Commission in Respect of Refunds