Generally, export agency fees do not need to pay stamp duty. Stamp duty is a kind of tax levied on taxable vouchers that are executed, received, and used in specific economic activities and economic exchanges. In the current enumeration of stamp duty tax items, there is no item for export agency fees.
The levy of stamp duty follows the principle of "positive enumeration", that is, only the vouchers clearly enumerated in the stamp duty tax item and rate table need to pay stamp duty. Export agency business does not belong to the vouchers of purchase and sale, processing on contract, construction project contracting, property leasing, freight transportation, warehousing and storage, borrowing, property insurance, technical contracts or those with the nature of contracts, so generally there is no need to pay stamp duty. However, it should be noted that there may be differences in implementation among local tax authorities. It is recommended that you consult the local competent tax authorities for confirmation to ensure the compliance of tax treatment.
Professional consultant answers
Sarah ZhangYears of service：8Customer Rating：5.0
Document expertConsult
Generally, export agency fees do not need to pay stamp duty. Stamp duty is a kind of tax levied on taxable vouchers that are executed, received, and used in specific economic activities and economic exchanges. In the current enumeration of stamp duty tax items, there is no item for export agency fees.
The levy of stamp duty follows the principle of "positive enumeration", that is, only the vouchers clearly enumerated in the stamp duty tax item and rate table need to pay stamp duty. Export agency business does not belong to the vouchers of purchase and sale, processing on contract, construction project contracting, property leasing, freight transportation, warehousing and storage, borrowing, property insurance, technical contracts or those with the nature of contracts, so generally there is no need to pay stamp duty. However, it should be noted that there may be differences in implementation among local tax authorities. It is recommended that you consult the local competent tax authorities for confirmation to ensure the compliance of tax treatment.
Joseph ZhouYears of service：10Customer Rating：5.0
Senior foreign trade managerConsult
Generally, it is not necessary to pay. The stamp duty tax items do not cover export agency fees, so it is not required to pay according to the understanding.
Andrew HuangYears of service：7Customer Rating：5.0
Supply chain optimization expertConsult
No need to pay, because it is not within the scope of the enumerated tax items of stamp duty, so there is no need to pay stamp duty for this.
Elizabeth LiYears of service：3Customer Rating：5.0
Compliance and risk managerConsult
There is no need to pay stamp duty. As long as the involved business is not within the tax item table, there is no need to pay for export agency fees.
James LiuYears of service：10Customer Rating：5.0
Foreign trade tax refund consultantConsult
Export agency fees are not within the category of taxable vouchers for stamp duty, so usually there is no need to pay.
Emily LiuYears of service：10Customer Rating：5.0
Settlement and payment expertConsult
According to the regulations, since there is no export agency fee in the tax items, there is no need to pay stamp duty.
William YangYears of service：5Customer Rating：5.0
International logistics consultantConsult
There is no need to pay. The reason is that it does not belong to the items required to be paid according to the stamp duty regulations.
Michelle ChenYears of service：3Customer Rating：5.0
Business coordination consultantConsult
Export agency fees do not belong to the taxable items of stamp duty, and usually there is no need to pay under normal circumstances.
Amanda YangYears of service：3Customer Rating：5.0
Cost control consultantConsult
There is no need to pay. Stamp duty is only levied on the enumerated items, and export agency fees are not among them.