Glossary → Import VAT deduction/refund
Import VAT deduction/refund
Import VAT deduction/refund — the right of a taxpayer on the general taxation regime to deduct the VAT paid when importing goods, reducing its VAT payable. The basis is the customs declaration and proof of payment.
The deduction is available if the goods are recorded and used in VAT-taxable activities. A correctly completed customs declaration is a mandatory condition for the deduction.
We will help arrange the import so that the VAT can be deducted.
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