The Company is a VAT registrant which imports mussels that were chilled, then blanched with hot water until almost cooked for quality and size sorting, then it was frozen quickly, and packed into the vacuum packaging before put in the freezer room. Please advise  when Company sell this import goods in Thailand, should it pay VAT or not?

Panwa: Please note that the Company’s import goods are considered as  parts of animal that were processed to be food already, it was not preserved  temporarily during a transportation or preserving for retail or wholesale. So, it isn’t subjected to the goods according to Revenue Code section no. 81 (1) (b), the Company did not obtain the exempt VAT. 

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