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Which of the following statements is correct?

I. An importation of goods by a non-profit charitable organization shall not be subject to the value added tax.

II. In the case of importation, the importer is not the one liable for the VAT but the person who shall buy the imported goods.

III. Non-exempt persons or entities who acquire tax free imported goods from exempt persons, entities or agencies shall be considered the importer for Philippine VAT purposes.