S.L. 406.6 Art. 3Categories of goods.

Goods in the following categories qualify for a refund of the tax in terms of these regulations:

(a) furniture, fittings and finishes;

(b) works of art and decorative items;

(c) textile material and textile items including flags;

(d) household appliances and similar equipment;

(e) equipment for physical exercises;

(f) gardening tools, equipment and garden accessories;

(g) equipment and materials used for cleaning and/or maintenance;

(h) office equipment, stationery and printed matter;

(i) electronic, audio and visual equipment;

(j) photographic and optical equipment;

(k) equipment and fittings for security surveillance and monitoring;

(l) accessories and equipment for use on official motor vehicles;

(m) fuel;

(n) alcohol and tobacco products.