According to official No. 68332 dated 21 September 2023, in case the company signs a contract to import goods with a foreign partner under DDP (dilivery duty paid) delivery conditions, the seller will bear the costs of import tax and VAT payable on imported goods (if any), so the Company does not incur import taxes or VAT on imported goods. Therefore, the Company is not eligible to declare deductions for VAT payment documents at the import stage

Please see attached letter for details: Letter 68332 on 21 September 2023