In the agency export business, the subject of tax rebate collection is usually determined according to the agreement of the agency contract. Generally speaking, if the consignor is a manufacturing enterprise with the right to engage in import and export operations and entrusts an agent to export goods, the tax rebate belongs to the consignor. Because manufacturing enterprises exporting self-produced goods themselves enjoy the export tax rebate policy, and the agent only provides agency services and does not have the qualification for tax rebate.
If the consignor is a commercial enterprise without the right to engage in import and export operations and exports goods through an agent, the tax rebate generally also belongs to the consignor, but the operation process will be more complicated. After the goods are exported, the agent needs to assist the consignor in collecting relevant tax rebate materials and handling tax rebate declaration and other procedures with the tax authorities. The consignor should ensure that it meets the tax rebate conditions, such as the authenticity of the exported goods, the integrity of the documents, etc. In short, it is best to clearly stipulate the attribution of the tax rebate in the agency contract to avoid disputes.
Professional consultant answers
Elizabeth LiYears of service：3Customer Rating：5.0
Compliance and risk managerConsult
In the agency export business, the subject of tax rebate collection is usually determined according to the agreement of the agency contract. Generally speaking, if the consignor is a manufacturing enterprise with the right to engage in import and export operations and entrusts an agent to export goods, the tax rebate belongs to the consignor. Because manufacturing enterprises exporting self-produced goods themselves enjoy the export tax rebate policy, and the agent only provides agency services and does not have the qualification for tax rebate.
If the consignor is a commercial enterprise without the right to engage in import and export operations and exports goods through an agent, the tax rebate generally also belongs to the consignor, but the operation process will be more complicated. After the goods are exported, the agent needs to assist the consignor in collecting relevant tax rebate materials and handling tax rebate declaration and other procedures with the tax authorities. The consignor should ensure that it meets the tax rebate conditions, such as the authenticity of the exported goods, the integrity of the documents, etc. In short, it is best to clearly stipulate the attribution of the tax rebate in the agency contract to avoid disputes.
Jennifer WangYears of service：4Customer Rating：5.0
Market development consultantConsult
Generally speaking, whoever meets the tax rebate conditions will receive the tax rebate. If the agent only helps handle the export procedures and the goods provided by the consignor meet the tax rebate requirements, then it is highly likely that the consignor will receive it.
Michelle ChenYears of service：3Customer Rating：5.0
Business coordination consultantConsult
The tax rebate is usually collected by the party that actually bears the production or procurement cost of the exported goods, that is, the consignor. The agent mainly earns the agency fee and should not collect the tax rebate.
Joseph ZhouYears of service：10Customer Rating：5.0
Senior foreign trade managerConsult
It depends on the negotiation between the two parties. However, according to the convention, the consignor provides the goods and bears the cost, so the tax rebate should belong to the consignor, and the agent is responsible for assisting in handling the tax rebate process.
James LiuYears of service：10Customer Rating：5.0
Foreign trade tax refund consultantConsult
The general principle is that if the consignor meets the tax rebate qualification, the tax rebate belongs to the consignor. If the consignor does not meet it, then it cannot receive the tax rebate, and there is no issue of attribution.
Robert ChenYears of service：6Customer Rating：5.0
Customer service consultantConsult
In actual operation, in many cases, the consignor collects the tax rebate, and the agent collects the agency fee as agreed, which is clearer and reduces contradictions.
Amanda YangYears of service：3Customer Rating：5.0
Cost control consultantConsult
If the agency export contract clearly stipulates the attribution of the tax rebate, then it shall be implemented according to the contract. If it is not clear, referring to the industry practice, it is mostly the consignor who collects it.
Andrew HuangYears of service：7Customer Rating：5.0
Supply chain optimization expertConsult
From the perspective of tax policies, whoever exports the goods and meets the tax rebate conditions will receive the tax rebate, so it is mostly the consignor who collects it.
Emily LiuYears of service：10Customer Rating：5.0
Settlement and payment expertConsult
The tax rebate is usually given to the consignor. After all, the consignor is the owner of the goods, and the agent only provides services, and their responsibilities are different.