Transfer of goods for testing permitted to registered taxable persons, taxable or export-suspensive transfers allowed under transitional rule. A manufacturer may transfer finished goods sent for testing to the premises of any registered taxable person on payment of tax or without payment where ... Summary
Transfer of goods for testing permitted to registered taxable persons, taxable or export-suspensive transfers allowed under transitional rule.
A manufacturer may transfer finished goods sent for testing to the premises of any registered taxable person on payment of tax or without payment where the movement is for export within the transitional export suspensive period measured from the appointed day, pursuant to section 152 and any extension thereof.
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