OFFICIAL LETTER NO. 3271/TCT-KK DATED 14 AUGUST 2014 OF GDT IN GUIDANCE OF VAT FOR NON-TRADE IMPORT GOODS
According to official letter No. 3271/TCT-KK:
Import goods with customs declaration of non-trade export & import goods are not the trade goods, therefore, there are no contracts and invoices to present the trading goods.
Therefore, Import goods with customs declaration of non-trade export & import goods have no payments will not be allowed to input VAT.
