Article 20 – Place of Supply of Goods Delivered within the State
Where as part of a supply of Goods, those Goods are required to exit and re-enter the State in the course of being delivered from one location in the State to another location in the State, the Goods shall not be treated as exported or imported where all of the following conditions are met:
- Where the exit from and re-entry into the State takes place in the course of a journey between two points in the State.
- Where there is no significant break in transportation whilst outside of the State, and any break is limited to what is reasonably expected in the course of physically transporting Goods.
- Where the Goods are not unloaded from the relevant means of transport whilst outside the State.
- Where the Goods are not consumed, supplied, or subjected to any process whilst outside of the State;
- Where the nature, quantity, or quality of the Goods does not change as a result of exiting and re-entering the State.