A foreign-invested company has received approval for tax deduction from the Ministry for Finance and Economy. The company is importing capital goods, which are used for both types of business, eligible as well as not eligible for tax deduction.

In order to receive duty exemption, the capital goods have to be used for business eligible for tax deduction.
Therefore, if the capital goods are used for other purpose, then the exempted duty will be charged.
Furthermore, at the stage of customs clearance, it is not possible to divide the use of the capital goods according to the type of business they will be used for. Therefore, it is not possible to get duty abatement depending on their use.