I've hired an agency company to help me import a batch of goods. I'd like to know if there will be customs duty tax invoices through agency import. If there are, will the tax invoices be issued to the agency company or the actual importer? Are there any relevant regulations in this regard? I'm not quite sure. I hope those who are knowledgeable can help answer this question.
Our company has agency import business, but we don't know how to handle the tax invoices for agency imports. The best answer states that first, clarify the information of the goods, truthfully declare and submit documents such as contracts when making customs declarations. After the customs reviews and calculates the taxes and fees, upon payment of the taxes and fees, the special payment receipts for import tariffs and value-added tax, that is, the tax invoices for agency imports, will be issued. Pay attention to filling in the payee of the payment receipt and the authenticity of the materials.
The company entrusts Zhongshitong to act as an agent for importing goods. After obtaining the import tax invoice, it doesn't know who should make the deduction. The best answer is that it depends on the specific situation. If the principal obtains a special VAT invoice issued by the agent, it can make the deduction based on the invoice. If the agent imports in its own name and sells to the principal, the agent makes the deduction based on the customs duty payment certificate, and the principal makes the deduction based on the agent's invoice. The key is to see who bears the tax and obtains a legal tax deduction certificate.
It is stated that a company entrusts an agency company to import goods, and there is a disagreement between the two parties regarding the ownership of the tax invoice. The agency company believes that since it is responsible for the import process, the tax invoice should belong to it. The inquiring party, on the other hand, thinks that as the actual owner of the goods, the tax invoice should belong to itself. It is asking who the tax invoice should actually belong to. The best answer points out that the ownership of the tax invoice usually follows the principle of "Who pays the tax, the tax invoice belongs to whom". The contract should clarify relevant issues. Otherwise, the two parties can negotiate according to this principle or take legal measures.
The company inquired about who should deduct the import tax invoice and the key points to note after entrusting Zhongshitong to import goods on its behalf, whether it is the principal or the agent. The best answer stated that when the tax invoice has dual payee names, the principal can deduct, but documents such as the agency contract are required; when there is a single payee name, usually the agent deducts. The determination should be based on regulations and business circumstances to avoid tax risks.
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Professional consultant answers
James LiuYears of service：10Customer Rating：5.0
Foreign trade tax refund consultantConsult
There are customs duty tax invoices for agency import. According to relevant regulations, the customs will issue customs duty tax invoices. As for the invoicing recipients, there are two situations. If the agency company imports in its own name, that is, dual-header customs declaration, the names of the agency company and the actual importer will be shown on the tax invoice simultaneously, and both parties can use it for relevant tax treatment and other purposes. In this case, after the agency company pays the customs duties, the actual importer can conduct cost accounting and subsequent tax deduction operations with the tax invoice. If the agency company imports in the name of the actual importer, the tax invoice will be directly issued to the actual importer. In this way, the actual importer can directly obtain the tax invoice for its own financial and tax processes. Either way can ensure that the actual import business has corresponding customs duty tax invoices.
In actual operation, it is necessary to communicate well with the agency company in advance about the handling method of the tax invoice to ensure that it complies with one's own business needs and financial norms.
Joseph ZhouYears of service：10Customer Rating：5.0
Senior foreign trade managerConsult
Generally, there are. It depends on how the agency import contract is stipulated. Some agencies will directly give the tax invoice to the actual importer to facilitate their subsequent handling.
Michelle ChenYears of service：3Customer Rating：5.0
Business coordination consultantConsult
There are definitely tax invoices. Otherwise, how can it be proved that the customs duties have been paid? If it is dual-header customs declaration, the names of both companies will be on the tax invoice.
Sarah ZhangYears of service：8Customer Rating：5.0
Document expertConsult
There are tax invoices. If the agency imports in its own name, the tax invoice will be given to the agency, and the agency will then settle with the actual importer; if it imports in the name of the actual importer, the tax invoice will be directly given to the actual importer.
Amanda YangYears of service：3Customer Rating：5.0
Cost control consultantConsult
There are customs duty tax invoices for agency import. As for to whom it is issued, it depends on the customs declaration situation. Whoever is written on the customs declaration form, the tax invoice will be issued to that party.
Jennifer WangYears of service：4Customer Rating：5.0
Market development consultantConsult
There will be customs duty tax invoices. When importing in the name of the actual consignee, the tax invoice will be issued to the actual consignee; when importing in the name of the agency, the tax invoice will be given to the agency company.
William YangYears of service：5Customer Rating：5.0
International logistics consultantConsult
There are tax invoices. If it is dual-header customs declaration, two companies will be shown on the tax invoice. As for how to operate specifically in the subsequent process, it depends on how the two parties negotiate.
Andrew HuangYears of service：7Customer Rating：5.0
Supply chain optimization expertConsult
There are customs duty tax invoices for agency import. Usually, whoever's header is on the customs declaration form, the tax invoice will be issued to that party.
Elizabeth LiYears of service：3Customer Rating：5.0
Compliance and risk managerConsult
There are customs duty tax invoices. After the import customs clearance is completed, there will be corresponding tax invoices. To whom it is specifically issued depends on the customs declaration and the agreement.
David LiYears of service：6Customer Rating：5.0
Senior customs declaration consultantConsult
Of course, there are customs duty tax invoices. Generally, the invoicing recipient of the tax invoice is determined according to the subject of import declaration.