Generally, responsible person for tax payment is the person who imports the items completed import notification and in case of a firm, a firm registered in the certificate of business registration is the obligator to pay the duty. Thus, the foreign invested company established with investment in kind, can be the obligator to pay the duty.
In principle, the certificate of business registration is issued after business establishment (for a corporation). However, if the foreign-invested company makes only investment in kind, the certificate of business registration may be issued before business establishment, and can be used at import clearance. The certificate of business registration has to be obtained before import clearance and then import notification has to be made, in order to receive exemption later on from the value-added tax paid during import clearance.