tax on exports

zero-rated export

tax [ rate of taxation | tax rate | Tax levies(ECLAS) | Tax rate(STW) ]

after tax | clear of tax | tax deducted

before tax

tax compliance agent | tax payment enforcement officer | council tax officer | tax compliance officer

export refund [ advance determination of refunds | amount of refund | Community aid to exports | fixing of refund | maximum refund ]

Tax Appeals Commission

Main Division for Federal Direct Tax, Anticipatory Tax, Stamp Duty [ DAS ]

The exemption, remission or deferral of prior-stage cumulative indirect taxes on goods or services used in the production of exported products in excess of the exemption, remission or deferral of like prior-stage cumulative indirect taxes on goods or services used in the production of like products when sold for domestic consumption; provided, however, that prior-stage cumulative indirect taxes may be exempted, remitted or deferred on exported products even when not exempted, remitted or deferred on like products when sold for domestic consumption, if the prior-stage cumulat ...[+++]ive indirect taxes are levied on inputs that are consumed in the production of the exported product (making normal allowance for waste) .

Pursuant to point (h), indirect tax rebate schemes can constitute an export subsidy to the extent that they result in exemption, remission or deferral of prior-stage cumulative indirect taxes in excess of the amount of such taxes actually levied on inputs that are consumed in the production of the exported product.

Where it is alleged that an indirect tax rebate scheme, or a drawback scheme, conveys a subsidy by reason of over-rebate or excess drawback of indirect taxes or import charges on inputs consumed in the production of the exported product, the Commission must normally first determine whether the government of the exporting country has in place and applies a system or procedure to confirm which inputs are consumed in the production of the exported product and in what amounts.

The exemption, remission or deferral of prior-stage cumulative indirect taxes on goods or services used in the production of exported products in excess of the exemption, remission or deferral of like prior-stage cumulative indirect taxes on goods or services used in the production of like products when sold for domestic consumption; provided, however, that prior-stage cumulative indirect taxes may be exempted, remitted or deferred on exported products even when not exempted, remitted or deferred on like products when sold for domestic consumption, if the prior-stage cumulat ...[+++]ive indirect taxes are levied on inputs that are consumed in the production of the exported product (making normal allowance for waste) .