Agency import generally involves customs duties and value-added tax at the import stage, and some goods may also involve consumption tax. Customs duty is the tax levied by the customs set up by the government on importers and exporters when imported and exported goods pass through a country's customs territory. Its tax rate is determined according to factors such as the HS code of the goods and the country of origin. The value-added tax at the import stage generally has tax rates of 13%, 9%, etc., similar to the value-added tax on domestic sales. The tax base is the dutiable value of the imported goods plus the customs duty amount. If it is a good subject to consumption tax, the consumption tax amount should also be included. Consumption tax is levied on specific consumer goods such as tobacco, alcohol, cosmetics, high-end watches, etc., and the tax rate is differentiated according to different tax items. As for the declaration, it is usually the responsibility of the agency company, as they are more familiar with the process. There are significant differences in tax declaration for different types of goods. For example, the consumption tax on luxury goods is high, and ordinary daily necessities may only involve customs duties and value-added tax.
It is recommended to consult the agency company in detail before import and let them assist in making a tax budget.
Professional consultant answers
Emily LiuYears of service：10Customer Rating：5.0
Settlement and payment expertConsult
Agency import generally involves customs duties and value-added tax at the import stage, and some goods may also involve consumption tax. Customs duty is the tax levied by the customs set up by the government on importers and exporters when imported and exported goods pass through a country's customs territory. Its tax rate is determined according to factors such as the HS code of the goods and the country of origin. The value-added tax at the import stage generally has tax rates of 13%, 9%, etc., similar to the value-added tax on domestic sales. The tax base is the dutiable value of the imported goods plus the customs duty amount. If it is a good subject to consumption tax, the consumption tax amount should also be included. Consumption tax is levied on specific consumer goods such as tobacco, alcohol, cosmetics, high-end watches, etc., and the tax rate is differentiated according to different tax items. As for the declaration, it is usually the responsibility of the agency company, as they are more familiar with the process. There are significant differences in tax declaration for different types of goods. For example, the consumption tax on luxury goods is high, and ordinary daily necessities may only involve customs duties and value-added tax.
It is recommended to consult the agency company in detail before import and let them assist in making a tax budget.
Joseph ZhouYears of service：10Customer Rating：5.0
Senior foreign trade managerConsult
In addition to the taxes mentioned above, there may also be some additional taxes and fees for agency import, such as urban maintenance and construction tax, education surcharge, etc. However, these are generally calculated based on the actual amount of value-added tax and consumption tax paid. If the goods meet specific tax exemption policies, there is no need to pay customs duties, etc., such as some specific scientific research equipment.
William YangYears of service：5Customer Rating：5.0
International logistics consultantConsult
It should be noted that the classification of goods by the customs is crucial. Different classifications result in different tax rates. The agency company must classify accurately when making the declaration, otherwise, it may face tax differences and customs penalties. For example, the tax rates for electronic products and ordinary daily necessities vary quite a bit.
Amanda YangYears of service：3Customer Rating：5.0
Cost control consultantConsult
In addition, some countries and regions have signed free trade agreements with China. Goods imports that meet the requirements of the agreements can enjoy preferential customs duty rates. Corresponding certificates of origin and other materials need to be provided during the declaration. This can save a lot of costs.
Jennifer WangYears of service：4Customer Rating：5.0
Market development consultantConsult
When calculating the taxes declared for agency import, the dutiable value must be calculated accurately. It includes the price of the goods, transportation and related expenses before unloading at the place of entry within China, insurance premiums, etc.
Elizabeth LiYears of service：3Customer Rating：5.0
Compliance and risk managerConsult
If the imported products are related to endangered species, in addition to regular taxes and fees, there may also be special supervision and tax requirements. It is necessary to understand clearly in advance to avoid violations.
David LiYears of service：6Customer Rating：5.0
Senior customs declaration consultantConsult
When importing food products, in addition to customs duties, value-added tax, etc., there may also be some fees or inspection fees for food safety supervision, etc. This part also needs to be considered in the cost.
Michelle ChenYears of service：3Customer Rating：5.0
Business coordination consultantConsult
When importing used equipment from abroad, in addition to normal taxes and fees, it may also be necessary to go through relevant procedures such as filing for used mechanical and electrical products. The process is relatively complex, and the calculation of taxes and fees sometimes also involves factors such as the degree of wear and tear of the equipment.
Andrew HuangYears of service：7Customer Rating：5.0
Supply chain optimization expertConsult
If it is the agency import of intangible assets such as software, the taxes involved may be different from those for the import of physical goods. Generally, withholding income tax, etc. may be involved. Specifically, it depends on relevant regulations and contract agreements.