Thanks for making me understand on the DMF’s conception of their consideration about the tax exemption and non-tax exemption. As they consider tax levy based on an consolidated Invoice/shipment perspective, then I think the person who consolidates the different Commercial Invoices into once shipment at the Sing Cross Doc should run ZCAUR first prior to consolidating different Commercial Invoices into the same shipment number. Otherwise, the PSL or the items that are qualified for tax-exemption will lose their right in vain because their Commercial Invoice is consolidated with the PSL or the items that are subject to tax payment.
Like in this case, the Sperry PSL, they are supposed to pay no tax because those items are used in GOT, all the pieces of the equipment are still in Thailand, the items are just sent back from the Repair & Return from Singapore to Thailand.