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Home > Taxation in Hong Kong > Offshore exemptions
Basic requirements for offshore exemption applications
Author:      Publish:2021-07-19     View:

1. Neither the supplier nor the customer is a Hong Kong businessman;


2. The order signing process does not take place in Hong Kong;


3. The goods have not been declared, received and shipped in Hong Kong;


4. Not having a physical office in Hong Kong and employing Hong Kong staff;


5. There is no business record in the Hong Kong government, etc.


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