(1) Subsection (2) applies to an * offshore supply of low value goods you made to the extent that:
(a) the supply is, apart from this section, a * supplier-taxed offshore supply of low value goods; and
(b) an importation of the goods was a * taxable importation.
Note: This section applies if section 42-15 has not applied to treat the importation as a non-taxable importation.
(2) The supply is treated as if it were not a * taxable supply if:
(a) to the extent (if any) that you have * passed on the GST on the supply to another entity--you reimburse the other entity for the passed on GST; and
(b) an entity provides to you a declaration or information that indicates that GST has been paid on the * taxable importation.
(3) A supply of goods is a supplier-taxed offshore supply of low value goods if the supply is:
(a) an * offshore supply of low value goods; and
(b) a taxable supply solely under section 9-5; and
(c) * connected with the indirect tax zone solely because of this Subdivision.