https://www.taxtmi.com/forum/issue?id=120424 The exemption from executing a bank guarantee under PN 140/2016 Table 3.1(A) is limited to physical exports; supplies to an EOU that constitute deemed exports do not qualify, so a merchant exporter supplying an EOU is not eligible for the BG exemption despite meeting turnover thresholds. en-us Sat, 06 Sep 2025 13:43:44 +0530 Fri, 19 Dec 2025 10:27:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120424 The exemption from executing a bank guarantee under PN 140/2016 Table 3.1(A) is limited to physical exports; supplies to an EOU that constitute deemed exports do not qualify, so a merchant exporter supplying an EOU is not eligible for the BG exemption despite meeting turnover thresholds. Discussion-Forum Customs Sat, 06 Sep 2025 13:43:44 +0530 https://www.taxtmi.com/forum/issue?id=120424