Uni 07-05-2014 - Guidance on VAT for animal feed

According to official letter No.5165/BTC-TCHQ:

• The imported farming and husbandry, aquaculture, fishing products of organizations, individuals used for animal feed which have not been processed into other products or little-processed will be imposed VAT at the import stage..
• In case, enterprises which have paid VAT at the import stage will be allowed to declare, deduct the paid VAT amounts when they sell.
• In case, enterprises follows the other instructions of MOF in this Official letter, they should not be revised