Manufacturer transfer for testing allowed to another registered person with tax paid domestically or tax-free for export within prescribed timeframe. Manufacturer transfers of finished goods for testing are permissible to another registered taxable person's premises with tax payable where testing occurs domestically, or without tax where the transfer supports export provided the goods are returned or exported within the prescribed transitional timeframe; this is governed by the transitional provisions and imposes a time-bound compliance requirement for tax-free treatment on such testing transfers.