| http://www.w3.org/ns/prov#value | - (a) tax liability for export other than those specified in (b) or (c), shall take place at the time of payment of export duty, placing of security, or providing guarantee, except in the case where goods are not subject to or are exempt from export duty as the case may be, then tax liability shall take place on the date of passing an entry under the Customs law; (b) tax liability for export by way
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