According to the VAT Interim regulations, input VAT presented on the customs-issued import VAT payment report is deductible from output VAT (see article 8(2) of the VAT Interim Regulations).

I hope this helps.

Matthew

in case a trading company that imports and sells into China, the VAT calculation:
VAT payable = output tax for the current period – input tax for the current period.

where input tax for the current period includes also the import VAT paid to Customs??

Thanks for your soon reply.

Regards,
Moises.