If a taxable person makes a supply of goods from the State to a person who has a place of residence in another applying state, and the supply requires the goods to be actually moved to such other applying state, the taxable person shall retain official and commercial evidence of exportation of such goods to such other applying state.

The Authority may requests from a taxable person who supplies goods or services to another applying state to collect and retain any evidential information as well as what is stated in Clause (1) of this Article, and provide the same by the means determined by the Authority.

The Customs Departments shall confirm the type and quantity of the exported goods with the exportation documents issued by them.