The Official letter No. 4715/tchq-txnk dated 10 September 2012 about refund of import tax for materials
Enterprises import materials for production and then sell the finished goods or half-finished goods to other enterprises so as to produce, process the exported goods. After enterprises which have both produced, processed the goods and exported them, materials importers are allowed to refund import tax in correspondence with the materials that other enterprises use to produce goods and have actually exported them.
