Sales Tax Policy 1/2022 (“STP1/2022”) was published by the RMCD on 5 April 2022. The STP1/2022 provides that
registered manufacturers or any persons acting on behalf of registered manufacturers are eligible for a sales tax
exemption on the importation or purchase of pallets used as packaging materials in manufacturing under Item 1 or
Item 3, Schedule C (“C1” or “C3”) of Sales Tax (Persons Exempt from Payment of Tax) Order 2018 (“the Order”).
Source: Deloitte
