In case of company export to overseas and the company’s name was stated as exporter on the bill of lading, is the sale for such out of VAT scope and is the purchase VAT related to such buying of materials and its export expense can be used to claim VAT or not?

For the Company doing business of printed fabric export, in case that we export the fabrics to Vietnam to sew the shirts and they will send the finished goods (shirts) to our client in the Philippines, it will mention our name as the exporter on the bill of landing....