A Company which operates cutting steel and processed steel imports rolled steel from Japan and then such company sell them to Company C which is an investment promoted company for rolled steel importing. The Company has agreement with a Company C. The Company C shall be required to file an Import Entry in order to exercise right to put up bail, guarantee or provide guarantor. The Company and the Company C has an agreement in writing that if the company C is not granted to put up VAT guarantee because Company C does not deliver to oversea which is the wrong condition with BOI, the Company shall be responsible for charging of rolled steel importing. As a result the company pays VAT, Import duty, fine and surcharge instead of Company C. After that the Company levies on VAT from company C part. And Import Duty, fine , surcharge are responsible by the Company