• All exports are exempted from sales tax.

• Goods which are specifically exempted include:

• Live animals, fish, seafood and certain essential food items including meat, milk, eggs, vegetables, fruits, bread, etc.

• Medical and educational equipment including sports equipment books, etc.

• Photographic equipment and films.

• Motorcycles below 200 c.c. capacity, bicycles for adult use including parts and accessories.

• Machinery for textile industry, food preparation industry, paper and printing industry, construction industry, metal industry, etc.

• Primary commodities including cocoa, rubber and their related products.

• Naturally occurring mineral substances, chemicals, etc.

• Helicopters, aircraft, ships and other vessels.

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