Whether the export customs declaration agency fee is tax-exempt needs to be considered on a case-by-case basis. If the customs declaration agency company belongs to the logistics auxiliary services (including customs declaration agency services) provided by domestic units and individuals to overseas units and which are completely consumed overseas, it is exempt from value-added tax. Here, the emphasis is on "completely consumed overseas", such as when an overseas client entrusts and a series of services such as customs declaration are completed at an overseas port.
If it does not meet the above conditions of being completely consumed overseas, generally speaking, the domestic customs declaration agency service belongs to the brokerage agency service in modern services, and the value-added tax rate is 6%. In addition, for small-scale taxpayers providing customs declaration agency services, the levy rate is 3%. In 2023, for the taxable sales income applicable to the 3% levy rate, the value-added tax is levied at a reduced levy rate of 1%. Enterprises need to accurately judge the nature of the business and handle tax matters in compliance with regulations.
Professional consultant answers
Sarah ZhangYears of service：8Customer Rating：5.0
Document expertConsult
Whether the export customs declaration agency fee is tax-exempt needs to be considered on a case-by-case basis. If the customs declaration agency company belongs to the logistics auxiliary services (including customs declaration agency services) provided by domestic units and individuals to overseas units and which are completely consumed overseas, it is exempt from value-added tax. Here, the emphasis is on "completely consumed overseas", such as when an overseas client entrusts and a series of services such as customs declaration are completed at an overseas port.
If it does not meet the above conditions of being completely consumed overseas, generally speaking, the domestic customs declaration agency service belongs to the brokerage agency service in modern services, and the value-added tax rate is 6%. In addition, for small-scale taxpayers providing customs declaration agency services, the levy rate is 3%. In 2023, for the taxable sales income applicable to the 3% levy rate, the value-added tax is levied at a reduced levy rate of 1%. Enterprises need to accurately judge the nature of the business and handle tax matters in compliance with regulations.
Robert ChenYears of service：6Customer Rating：5.0
Customer service consultantConsult
Generally speaking, only when specific cross-border service conditions are met will it be tax-exempt, otherwise, taxes need to be paid according to regulations. For example, if it is just simply helping domestic enterprises with export customs declaration, it is definitely not tax-exempt.
Joseph ZhouYears of service：10Customer Rating：5.0
Senior foreign trade managerConsult
The tax-exempt situation is quite strict. If it cannot be proven that the service is completely consumed overseas, don't expect to be tax-exempt. Taxes need to be paid according to the normal tax rate, which is 6% for general taxpayers.
William YangYears of service：5Customer Rating：5.0
International logistics consultantConsult
For small-scale taxpayers, the tax rate is lower. However, in 2023, it is reduced from 3% to 1%, which can also save some taxes.
James LiuYears of service：10Customer Rating：5.0
Foreign trade tax refund consultantConsult
To judge whether it is tax-exempt or not, the key is to see whether the business meets the provisions of the tax-exempt policy, such as whether there are overseas consumption scenarios involved and so on.
Michelle ChenYears of service：3Customer Rating：5.0
Business coordination consultantConsult
If you are not sure whether it can be tax-exempt, it is best to consult the local tax authorities. Their answers are more authoritative and accurate.
Andrew HuangYears of service：7Customer Rating：5.0
Supply chain optimization expertConsult
The place where the service occurs is very important. If the customs declaration service occurs within the country, it is basically not tax-exempt and taxes need to be paid according to the tax rate.
Elizabeth LiYears of service：3Customer Rating：5.0
Compliance and risk managerConsult
If you can obtain relevant tax-exempt certification documents, then it can be tax-exempt, otherwise, taxes need to be paid according to the tax rate, depending on whether it is a general taxpayer or a small-scale taxpayer.
Emily LiuYears of service：10Customer Rating：5.0
Settlement and payment expertConsult
It depends on how the contract is signed. If it is clearly an overseas business and meets the tax-exempt conditions, it may be tax-exempt. You need to study the policy carefully.