Point (h) does not apply to value added tax systems and border-tax adjustment in lieu thereof; the problem of the excessive remission of value added taxes is exclusively covered by point (g).
Níl feidhm ag pointe (h) maidir le córais cánach breisluacha agus coigeartú ar cháin teorann a dhéantar ina n-ionad; is é pointe (g) amháin a chlúdaíonn an fhadhb maidir le loghadh iomarcach cánacha breisluacha.