Q: Can one buy export goods which have not been exported? Is it makruh or haram? E.g. the producer or supplier claims rebate on 14% tax for a number of containers, declaring them to be for export, then he doesn’t export all of them and sells the ‘export’ goods locally for a cheaper price.
A: It will be permissible to buy any halaal goods that were declared as export goods but were sold locally. Likewise, it will be permissible to sell goods locally that were supposed to be exported.
However, it is haraam to claim a tax rebate on goods on the pretext that they were exported when they were not. That is deception which is haraam
And Allah knows best
Mufti Siraj Desai