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  2. What if I sell my goods Free On Board (F.O.B.), are they exempt from PN?

What if I sell my goods Free On Board (F.O.B.), are they exempt from PN?

No, the manner of sale, or commercial terms of sale, (i.e. F.O.B., CIF, Landed, Consignment, Duty Paid, etc.) has no bearing on the BTA reporting requirements.

  • Last Modified: August 30, 2016