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zero-rated

adjective

  1. denoting goods on which the buyer pays no value-added tax although the seller can claim back any tax he has paid
“Collins English Dictionary — Complete & Unabridged” 2012 Digital Edition © William Collins Sons & Co. Ltd. 1979, 1986 © HarperCollins Publishers 1998, 2000, 2003, 2005, 2006, 2007, 2009, 2012


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zero-ratezero stage