Reporting Exports Through Annex-D
If your business exports goods, Annex-D of your Sales Tax Return is where you report them. Exports are generally zero-rated for Sales Tax purposes, but they still need to be declared – Annex-D pulls this together from your export Goods Declarations (GDs), the same customs documentation used for imports under Annex-B, just on the outbound side.
Step 1: Open Annex-D
Inside your open Sales Tax Return, click the “Annex-D” tab. The Annex-D screen loads, ready to pull in your export data.
Step 2: Load Your Export GDs
Click the “Load GD(s)” button. IRIS pulls in the Goods Declarations for exports that match the tax period of the return you currently have open, displaying them in the “Export GD(s) details” grid.
Step 3: Review the Details
Check the loaded export GDs against your own records for the period – the grid reflects what’s already on file with Customs against your registration, so this is your chance to confirm it matches what you actually shipped during the period before finalizing your return.
If You Don’t Export
Not every registered business needs Annex-D. If you had no export activity during the tax period, there’s nothing to load or submit here – you’re not required to file zeros in an annexure that doesn’t apply to your business.
Common Mistakes We See With Annex-D
- Assuming exports don’t need to be reported at all because they’re zero-rated. Zero-rated still means declared – Annex-D exists specifically to capture this, even though the tax rate applied is zero.
- Not cross-checking loaded GDs against actual shipping records. If a GD is missing or a figure looks off, it’s worth confirming with your Customs documentation before submitting the return.
- Confusing Annex-D with Annex-B. Annex-B is for import input tax claims; Annex-D is for reporting your own exports – they use similar GD-based mechanics but serve opposite sides of cross-border trade.
FAQ
Do I pay Sales Tax on exports?
Exports are generally zero-rated, meaning the applicable Sales Tax rate is zero – but they still need to be reported through Annex-D.
What if I have no exports for a tax period?
Simply leave Annex-D empty for that period – it’s only relevant if you actually exported goods during the tax period in question.
Where does the data in Annex-D come from?
It’s pulled from your Goods Declarations (GDs) for exports, matched to the tax period of the return you have open.
For the full annexure breakdown, see our guide to Sales Tax annexures in IRIS, or the complete Sales Tax return filing guide.
