The following countries: • Austria • Bahrain • Belgium • Denmark • Finland • France • Germany • Iceland • Isle of Man • Kuwait • Under specific circumstances, Lebanon For businesses in Namibia and South Africa, note that refunds are only granted for goods exported, not for services consumed in the UAE and expenses relating to goods that get exported from a designated UAE port within 90 days, respectively. The services clause does not apply to South Africa. The remaining countries include: • Luxembourg • The Netherlands • New Zealand • Norway • Oman • Qatar • Saudi Arabia • South Korea • Sweden • Switzerland • The United Kingdom • Zimbabwe