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  • When does an export take place?

    There is no definition of 'export' contained within the GST legislation which establishes a precise time when goods have been exported. However, for Customs purposes, goods are taken to be exported when the vessel has been cleared to leave the final port of loading.

    This information would normally be conveyed to the exporter on the bill of lading prepared by the shipping company.

    In this regard, it should be noted that the issuing of an export clearance number to the exporter alone does not mean that the vessel has received permission to depart.

      Last modified: 01 Sep 2015QC 16450