Chatroom: 'Export duty is not part of the price paid or payable for goods'

You must show the export duty amount separately in the invoice and collect the aggregate amount from the buyer (whether in one or more instalments)

Q. Our client regularly exports raw rice, which attracts 20 per cent export duty now. How can we recover this duty amount from our buyer? Should we raise a separate invoice for the duty amount, or can we show it as a separate item in our USD invoice to the buyer? If we show the duty as a separate item, we fear it may add confusion in preparing the Shipping Bill. If the duty is shown as a separate item, will there be differences in the amount outstanding in EDPMS and actual realisations, especially when the buyer chooses to settle