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    <description>The issue is whether a foreign buyer&#039;s purchase order is mandatory with Form H for deemed export exemption. Responses vary: no known ruling dispensing with the purchase order; Form H with bill of lading may suffice if export is undisputed; and the practical documentary expectation lists Form H declaration, purchaser&#039;s purchase order, and transport evidence such as bill of lading, with Certificate I of Form H expressly referencing the purchase order.</description>
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      <description>The issue is whether a foreign buyer&#039;s purchase order is mandatory with Form H for deemed export exemption. Responses vary: no known ruling dispensing with the purchase order; Form H with bill of lading may suffice if export is undisputed; and the practical documentary expectation lists Form H declaration, purchaser&#039;s purchase order, and transport evidence such as bill of lading, with Certificate I of Form H expressly referencing the purchase order.</description>
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