The goods imported and exported by an agent are not all tax-exempt. It depends on the specific situation.
Firstly, for goods eligible for statutory tax reduction and exemption, such as a consignment of goods with a customs duty amount of less than 50 yuan in RMB, advertising materials and samples without commercial value, etc., they can be tax-exempt according to relevant regulations.
Secondly, for specific tax reduction and exemption goods, such as scientific and educational supplies, special products for the disabled, etc., under the condition of meeting the specified requirements, they can enjoy specific tax reduction and exemption policies. It should be noted that specific tax reduction and exemption goods generally have a supervision period, and they cannot be disposed of without permission during the supervision period.
Thirdly, for temporary tax reduction and exemption goods, they are approved by the State Council according to the special circumstances and needs of a certain period, following the principle of "case-by-case".
When handling import and export through an agent, agency companies such as Zhongshitong will assist enterprises in judging whether the goods meet the tax exemption conditions and handle relevant procedures. However, the enterprises themselves also need to understand the basic policies to better cooperate.
Professional consultant answers
Andrew HuangYears of service:7Customer Rating:5.0
Supply chain optimization expertConsult
The goods imported and exported by an agent are not all tax-exempt. It depends on the specific situation.
Firstly, for goods eligible for statutory tax reduction and exemption, such as a consignment of goods with a customs duty amount of less than 50 yuan in RMB, advertising materials and samples without commercial value, etc., they can be tax-exempt according to relevant regulations.
Secondly, for specific tax reduction and exemption goods, such as scientific and educational supplies, special products for the disabled, etc., under the condition of meeting the specified requirements, they can enjoy specific tax reduction and exemption policies. It should be noted that specific tax reduction and exemption goods generally have a supervision period, and they cannot be disposed of without permission during the supervision period.
Thirdly, for temporary tax reduction and exemption goods, they are approved by the State Council according to the special circumstances and needs of a certain period, following the principle of "case-by-case".
When handling import and export through an agent, agency companies such as Zhongshitong will assist enterprises in judging whether the goods meet the tax exemption conditions and handle relevant procedures. However, the enterprises themselves also need to understand the basic policies to better cooperate.
Amanda YangYears of service:3Customer Rating:5.0
Cost control consultantConsult
Some commodities are not tax-exempt even when imported and exported by an agent, such as some luxury goods. It specifically depends on the tariff regulations of the customs.
Emily LiuYears of service:10Customer Rating:5.0
Settlement and payment expertConsult
If it is the import and export of processing trade through an agent, under the condition of conforming to the management regulations of the processing trade manual, the imported materials and parts may be tax-exempt, and they will be written off according to the regulations when the finished products are exported.
Michelle ChenYears of service:3Customer Rating:5.0
Business coordination consultantConsult
To determine the tax exemption situation, one must first look at the use and nature of the goods, such as whether they are for public welfare or commercial purposes. This is crucial for judging whether they are tax-exempt or not.
Robert ChenYears of service:6Customer Rating:5.0
Customer service consultantConsult
The tax exemption for goods imported and exported by an agent also involves the rules of origin. Goods that meet specific origin requirements may be able to enjoy preferential tax rates or even be tax-exempt.
James LiuYears of service:10Customer Rating:5.0
Foreign trade tax refund consultantConsult
If the goods belong to those encouraged by the state to be imported, such as advanced technological equipment, there may be tax exemption policies. The specific situation needs to be checked in relevant directories.
David LiYears of service:6Customer Rating:5.0
Senior customs declaration consultantConsult
Generally speaking, for personal items imported through an agent, within the scope of reasonable personal use, some have a tax exemption quota. If it exceeds the quota, taxation may be required.
Joseph ZhouYears of service:10Customer Rating:5.0
Senior foreign trade managerConsult
In some special areas, such as bonded areas, the goods imported and exported by an agent may have different tax exemption or bonded policies when circulating within the area.
William YangYears of service:5Customer Rating:5.0
International logistics consultantConsult
For goods imported from free trade agreement partner countries that meet the requirements of the agreement, they may enjoy tax exemption or preferential tax rates when imported through an agent.