The import tax exemption certificate cannot be used as the basis for applying zero tax rate or tax exemption to domestic sales.

The import tax exemption certificate can only prove that the goods are tax-free at the time of customs declaration and import, and it is still necessary to decide whether to be tax-free according to the VAT regulations and other regulations when selling.

It is impossible to have a zero tax rate for domestic sales. Because the VAT regulations clearly stipulate that the export of goods or sales of services and intangible assets is only within the scope stipulated by the State Council, and the tax rate is zero.