Exportation Method (75T/EX)

You use exportation method codes to specify how goods were exported when you work with transactions in the GUI/VAT Transaction program. The system includes the code in the GUI/VAT Zero Tax Rate Sales Amount List report (R75T004T).

These codes must exist in the Exportation Method UDC table:

Codes	Description 01	Hard-Coded
.	.	Y
1	Export of goods.	Y
2	Services related to exports; or services supplied within the territory of the Republic of China (R.O.C.), but used in foreign countries.	Y
3	Goods sold to outbound or transit passengers by the tax-free shops that are set up according to the law.	Y
4	The sale of machinery and equipment, materials, supplies, fuel, and unfinished goods to export enterprises inside the duty-free export processing zone, to enterprises inside the Science-based Industrial Park, or to bonded factories or bonded warehouses supervised by the customs house.	Y
5	International transportation; foreign transport enterprises engaged in international transportation within the territory of the R.O.C. qualify for the zero tax rate, provided that reciprocal treatment, or exemption from similar taxes, is given to the international transport enterprises of the R.O.C. by the foreign country in which it is incorporated.	Y
6	Vessels and aircraft used in international transportation, and deep sea fishing boats.	Y
7	Sales of goods and maintenance services to vessels and aircraft that are used for international transportation and deep sea fishing boats.	Y