VAT derogations

Derogation applied

advisory, intermediation and other auxiliary financial services on all the activities listed in points (1) to (11), including credit reference and analysis, investment and portfolio research and advice, advice on acquisitions and on corporate restructuring and strategy

Prudential carve out

Article 10 Waiver

Article 4 Derogation

Derogations for hatching eggs

Derogation for animal by products

Derogation for transit

There is no derogation in place at the moment.

A derogation is temporary .

3.2.6 Derogations for certain manufacturers

Removing the derogation provision for heavy fuel oil

The principle of this exceptional practice is quite scandalous.

Derogation Decision No 1 2005 .

(product benefiting from the derogation)

Derogation Decision No 1 2005

Derogations for eggs for human consumption and egg products

Kind of approval and nature of exemption

Article 9(6) Capacity related exemptions

(products benefiting from the derogation)

If the electronic databases do not capture all of that information, then with respect to a High Value Account, the Reporting Financial Institution must also review the current customer master file and, to the extent not contained in the current customer master file, the following documents associated with the account and obtained by the Reporting Financial Institution within the last five years for any of the indicia described in subparagraph B(2)

any standing instructions (other than with respect to a Depository Account) to transfer funds currently in effect.

the Account Holder's residence address and mailing address currently on file with the Reporting Financial Institution

the most recent Documentary Evidence collected with respect to the account

any power of attorney or signature authority forms currently in effect and

Other plywood or veneered panels consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm thickness

ex 8401

With at least one outer ply of tropical wood specified in subheading note 1 to this Chapter of the Mozambique Customs Tariff

Manufacture from materials of heading No 7201, 7202, 7203, 7204 or 7205

Paper Record Search.

If the Reporting Financial Institution's electronically searchable databases include fields for, and capture, all of the information described in, subparagraph C(3), then a further paper record search is not required.

Derogations for live birds and day old chicks

Derogations for live poultry and day old chicks

Article 5(1) (Granting of derogation)

Article 5(2) (Granting of derogation)

It also means that there can be no derogations.

Every live transport must be granted an exemption.

Would a specific derogation for agricultural products be welcome?

Complete derogation for reference years 2007 2008

ex 8302

Manufacture from unwrought precious metals

This derogation shall not apply for blue fin tuna.

This derogation shall not apply to blue fin tuna.

Breakdowns for which a derogation is granted