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    <title>Treatment of Import of Goods in transit</title>
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    <description>For imports under Ex works, title passes and tax recognition occurs when goods are received at the factory gate and recorded in the Goods Receipt Note (GRN); the transaction must be included in the VAT/sales tax return for the month in which it is accounted in the books via the GRN.</description>
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      <law>VAT / Sales Tax</law>
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