Value-added tax needs to be paid for agency import. According to relevant regulations, the value-added tax on imported goods is collected by the customs on behalf. Whether it is self-import or agency import, the taxpayer of value-added tax is the consignee of the imported goods or the unit and individual handling the customs declaration formalities. Therefore, the consignor is usually the taxpayer of value-added tax.
The tax base is the composite assessable price. The composite assessable price = duty-paid price + customs duty + consumption tax (if the goods are subject to consumption tax). The taxable amount = composite assessable price × value-added tax rate. The agent usually only assists the consignor in handling relevant import formalities and does not bear the obligation to pay value-added tax, but may collect and pay relevant taxes and fees on behalf. In specific operations, it is recommended that you and the agent clarify relevant matters such as tax bearing in the consignment agreement to avoid subsequent disputes.
Professional consultant answers
David LiYears of service：6Customer Rating：5.0
Senior customs declaration consultantConsult
Value-added tax needs to be paid for agency import. According to relevant regulations, the value-added tax on imported goods is collected by the customs on behalf. Whether it is self-import or agency import, the taxpayer of value-added tax is the consignee of the imported goods or the unit and individual handling the customs declaration formalities. Therefore, the consignor is usually the taxpayer of value-added tax.
The tax base is the composite assessable price. The composite assessable price = duty-paid price + customs duty + consumption tax (if the goods are subject to consumption tax). The taxable amount = composite assessable price × value-added tax rate. The agent usually only assists the consignor in handling relevant import formalities and does not bear the obligation to pay value-added tax, but may collect and pay relevant taxes and fees on behalf. In specific operations, it is recommended that you and the agent clarify relevant matters such as tax bearing in the consignment agreement to avoid subsequent disputes.
Elizabeth LiYears of service：3Customer Rating：5.0
Compliance and risk managerConsult
Value-added tax needs to be paid for agency import, and the customs will collect it during the import process, and it is paid by the consignor. The tax rate depends on the type of goods, such as 13% for general goods.
Joseph ZhouYears of service：10Customer Rating：5.0
Senior foreign trade managerConsult
Value-added tax must be paid, with the composite assessable price as the basis, which is determined by the customs. The agent is not the taxpayer but just helps with the affairs.
Sarah ZhangYears of service：8Customer Rating：5.0
Document expertConsult
The value-added tax in the import process must be paid, and it is borne by the consignor, and the agent helps handle the process. The tax is calculated according to the composite assessable price.
James LiuYears of service：10Customer Rating：5.0
Foreign trade tax refund consultantConsult
Value-added tax needs to be paid for agency import, which is collected by the customs on behalf and borne by the consignor, and the tax amount is calculated according to the stipulated composite assessable price.
Jennifer WangYears of service：4Customer Rating：5.0
Market development consultantConsult
Value-added tax needs to be paid, and the taxpayer is the consignor. The tax base is calculated according to the composite assessable price, and the tax amount is calculated according to the corresponding tax rate.
Amanda YangYears of service：3Customer Rating：5.0
Cost control consultantConsult
Value-added tax must be paid for agency import, the consignor is the taxpayer, the tax is calculated according to the composite assessable price, and the agent assists in handling.
William YangYears of service：5Customer Rating：5.0
International logistics consultantConsult
The value-added tax in the import process is indispensable, and it is paid by the consignor, and the tax is calculated according to the composite assessable price and the applicable tax rate.
Robert ChenYears of service：6Customer Rating：5.0
Customer service consultantConsult
Value-added tax needs to be paid for agency import, and it is paid by the consignor and calculated according to the composite assessable price stipulated by the customs.
Andrew HuangYears of service：7Customer Rating：5.0
Supply chain optimization expertConsult
Value-added tax needs to be paid for agency import, the tax is calculated according to the composite assessable price, and the consignor fulfills the obligation to pay tax.