In the import goods agency business, generally, the consignor of the imported goods or the unit and individual handling the customs declaration procedures are the taxpayers of value-added tax and consumption tax on imported goods. If it is an agency import of goods and the taxpayer on the customs duty-paid certificate issued by the customs is the principal, then the principal is the taxpayer and shall pay the tax; if the customs duty-paid certificate is issued to the agent and the agent imports the goods in its own name, the agent is the taxpayer. For example, Company A entrusts Zhongshitong to act as an agent to import a batch of cosmetics. If the customs duty-paid certificate is issued to Company A, Company A is the taxpayer. But if Zhongshitong declares the import in its own name and the duty-paid certificate is issued to Zhongshitong, then Zhongshitong is the taxpayer. In terms of customs duties, the same principle applies. The consignor of imported goods and the consignor of exported goods are the taxpayers of customs duties. The judgment in the agency relationship follows a similar standard.
In conclusion, the key is to see the object to which the customs duty-paid certificate is issued, which is an important basis for judging who is the taxpayer in the import goods agency business.
Professional consultant answers
Joseph ZhouYears of service：10Customer Rating：5.0
Senior foreign trade managerConsult
In the import goods agency business, generally, the consignor of the imported goods or the unit and individual handling the customs declaration procedures are the taxpayers of value-added tax and consumption tax on imported goods. If it is an agency import of goods and the taxpayer on the customs duty-paid certificate issued by the customs is the principal, then the principal is the taxpayer and shall pay the tax; if the customs duty-paid certificate is issued to the agent and the agent imports the goods in its own name, the agent is the taxpayer. For example, Company A entrusts Zhongshitong to act as an agent to import a batch of cosmetics. If the customs duty-paid certificate is issued to Company A, Company A is the taxpayer. But if Zhongshitong declares the import in its own name and the duty-paid certificate is issued to Zhongshitong, then Zhongshitong is the taxpayer. In terms of customs duties, the same principle applies. The consignor of imported goods and the consignor of exported goods are the taxpayers of customs duties. The judgment in the agency relationship follows a similar standard.
In conclusion, the key is to see the object to which the customs duty-paid certificate is issued, which is an important basis for judging who is the taxpayer in the import goods agency business.
Amanda YangYears of service：3Customer Rating：5.0
Cost control consultantConsult
Put simply, whoever the customs duty-paid certificate is written to is most likely the taxpayer. If the agent is just helping with the procedures and the certificate is issued to the principal, then the principal pays the tax.
Elizabeth LiYears of service：3Customer Rating：5.0
Compliance and risk managerConsult
If the agent imports in the name of the principal and the procedures and other aspects indicate that it is the principal who imports, then the principal is the taxpayer, not the import goods agent.
Sarah ZhangYears of service：8Customer Rating：5.0
Document expertConsult
In the import goods agency business, it mainly depends on the essence of the business and the relevant customs certificates. Generally, whoever imports in their name and to whom the certificate is issued is the taxpayer.
Robert ChenYears of service：6Customer Rating：5.0
Customer service consultantConsult
The judgment of the tax subject should be based on the import subject recognized by the customs for the goods in the import process, and the certificate is an important reference.
William YangYears of service：5Customer Rating：5.0
International logistics consultantConsult
In the case of agency import of goods, if the agent only collects and pays relevant taxes and fees on behalf of others and the actual ownership of the goods belongs to the principal, the principal is the taxpayer.
Andrew HuangYears of service：7Customer Rating：5.0
Supply chain optimization expertConsult
In the import goods agency, first look at the customs duty-paid certificate. If it is issued to the agent, the agent may handle it as self-operated import and is the taxpayer.
James LiuYears of service：10Customer Rating：5.0
Foreign trade tax refund consultantConsult
When the principal and the agent agree on the attribution of tax liability and it complies with the tax law regulations, judge who is the taxpayer according to the agreement.
David LiYears of service：6Customer Rating：5.0
Senior customs declaration consultantConsult
Generally speaking, whoever ultimately bears the relevant rights and obligations after the import of the goods may be the taxpayer, combined with the judgment of the certificate.
Emily LiuYears of service：10Customer Rating：5.0
Settlement and payment expertConsult
From the perspective of actual operation, if the agent is responsible for the whole process of import operation and the customs recognizes it as the import subject, the agent is the taxpayer.