If capital goods are introduced as a means of Purchase Order that is issued before increase capital is paid, is it possible to receive duty exemption?

In order to receive duty exemption for the capital goods introduced by a foreign invested company, they should be introduced as a means of foreign or domestic payment. Therefore, it is not considerable that when to be made Purchase order, but it is important that when the imported capital goods’ payment is made and by which fund.
If the payment is made by the increase capital that is increased after P/O issue, they are not introduced as a means of foreign or domestic payment under the Special Tax Treatment Control Act, so customs duties are not exempted.
Therefore, a foreign bank that issues confirmation of the declaration of capital goods import for application of customs duty exemption has to confirm the day when the payment for capital good is made and the day when the increase capital is paid, and an application for the confirmation of the declaration of capital goods import should be maid after increase capital is paid.