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<h1>Goods on approval returns: tax exempt if returned within the permitted period; late or unreturned goods trigger tax liability.</h1> Goods sent on approval not earlier than six months before the appointed day and returned on or after the appointed day are not taxable if returned within six months from the appointed day; the competent authority may extend that period for sufficient cause by up to two months. If returned after the six month period or any extension, the person returning the goods is liable for tax where the goods are taxable; if goods are not returned within the period or extension, the person who sent them on approval is liable for tax where taxable.
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