Is ‘export of goods’ meant in a territorial or ‘customs area’ sense?

There is an issue that’s attracted a lot of attention recently, jokes included. There has also been a bit of misreporting. I have in mind the levy of the goods and services tax (GST) in duty-free shops. Logically, there is no reason why there should be GST on such transactions. Since people aren’t normally impervious to logic, clearly, something needs tweaking. Let’s have the facts first. This con…