Exporters are directed to use the code “XE – Export Finished Goods with Exemption” in the SMK when makingonline export declarations of finished goods made from raw materials or components imported or acquired withimport duty exemption under Section 14(2) of Customs Act 1967, excise duty exemption under Section 11(2) ofExcise Act 1976 and sales tax exemption under Section 35(3) of the Sales Tax Act 2018.
Source: www2.deloitte.com
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