▶ Official letter on refund of purchase VAT of imported goods purchased by exporters

The General Department of Taxation issued an official letter 379 / TCT-CS related to purchase VAT refunds of imported goods purchased by exporters (including imported goods procured domestically).

Even if it is a domestically procured imported item, it can not refund the purchase VAT.

Exporters need to check whether imported goods are included in the products purchased in the future.