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Can the fees for import agency be deducted? How to operate?

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Our company hired an import agency to handle import business, resulting in import agency fees. I would like to ask whether these import agency fees can be deducted. If so, what conditions must be met, and how exactly should it be done? I hope friends with knowledge in this area can explain it to me. Thank you in advance.

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Professional consultant answers

Elizabeth Li
Elizabeth LiYears of service:3Customer Rating:5.0

Compliance and risk managerConsult

Whether import agency fees can be deducted depends on the situation. If it is a VAT special invoice and complies with relevant regulations, it is generally deductible. First, the agency service must be used for VAT-taxable projects. For example, if the company imports goods for taxable activities such as sales, the corresponding agency fees can be deducted.

Second, a legal and valid tax deduction certificate must be obtained, i.e., a VAT special invoice issued by the import agency. Operationally, after receiving the invoice, it must be certified within the specified period (currently within 360 days from the date of issuance). Once certified, it should be filled in the corresponding input tax column during tax declaration for deduction. However, if the import agency service is used for non-VAT-taxable projects or VAT-exempt projects, it cannot be deducted. For example, if imported goods are used for employee benefits, the agency fees cannot be deducted.

William Yang
William YangYears of service:5Customer Rating:5.0

International logistics consultantConsult

The key to whether import agency fees can be deducted lies in whether a special invoice is obtained. If a special invoice is obtained and the usage is compliant, it can be deducted.

David Li
David LiYears of service:6Customer Rating:5.0

Senior customs declaration consultantConsult

Remember to confirm the type of invoice specified in the agency contract. Only special invoices can be deducted; ordinary invoices generally cannot deduct import agency fees.

Amanda Yang
Amanda YangYears of service:3Customer Rating:5.0

Cost control consultantConsult

If the imported goods are subsequently used for export tax rebates, the import agency fees may not be deductible. Pay attention to distinguishing business scenarios.

Michelle Chen
Michelle ChenYears of service:3Customer Rating:5.0

Business coordination consultantConsult

In addition to the invoice, relevant business documents should also be retained for tax inspections to prove the connection between the agency fees and taxable business.

Jennifer Wang
Jennifer WangYears of service:4Customer Rating:5.0

Market development consultantConsult

If the import agency service involves cross-border transactions, confirm whether there are issues such as withholding VAT, etc., and handle them properly to ensure smooth deduction.

Sarah Zhang
Sarah ZhangYears of service:8Customer Rating:5.0

Document expertConsult

Small-scale taxpayers cannot deduct import agency fees even if they obtain a special invoice. Only general taxpayers who meet the conditions can do so.

Andrew Huang
Andrew HuangYears of service:7Customer Rating:5.0

Supply chain optimization expertConsult

If the import agency fees are relatively small, from a cost-benefit perspective, sometimes not deducting them may not have a significant impact, but from a compliance standpoint, they should still be handled according to regulations.

Emily Liu
Emily LiuYears of service:10Customer Rating:5.0

Settlement and payment expertConsult

If unsure whether the fees can be deducted, it is advisable to consult the local tax authorities and follow their guidance to avoid tax risks.

The relevant questions or replies only represent the user’s personal stance and do not represent any views of this website.

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