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In this case the retailer makes a normal domestic sale, inclusive of local taxes, and the traveller can later claim the tax amount back subject to proving that the goods were exported

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References 1 Zegers-HochschildFAdamsonGDDyerSRacowskyCde MouzonJSokolRet al

But products marketed as tobacco-free often fall outside these frameworks

These stakeholders can contribute diverse perspectives, resources, and expertise, leading to more innovative and effective strategies 12