Agency importation usually incurs value-added tax. The value-added tax on imported goods is collected by the customs on behalf. The calculation formula is: Import value-added tax = (Dutiable value + Customs duty + Consumption tax) × Value-added tax rate.
In agency importation, the taxpayer is, in principle, the consignee of the imported goods or the unit and individual handling the customs declaration formalities. In actual operation, if the agency company imports in its own name, then the agency company is the taxpayer; if the agency company imports in the name of the entrusting party and the entrusting party makes the foreign exchange payment, etc., the entrusting party is the taxpayer.
There is no essential difference in the calculation and payment of value-added tax between agency importation and general importation. Both calculate and pay the value-added tax to the customs according to the above formula. After payment, the Special Payment Certificate of Customs Import Value-added Tax can be obtained, which can be used as the input tax deduction.
Professional consultant answers
Emily LiuYears of service：10Customer Rating：5.0
Settlement and payment expertConsult
Agency importation usually incurs value-added tax. The value-added tax on imported goods is collected by the customs on behalf. The calculation formula is: Import value-added tax = (Dutiable value + Customs duty + Consumption tax) × Value-added tax rate.
In agency importation, the taxpayer is, in principle, the consignee of the imported goods or the unit and individual handling the customs declaration formalities. In actual operation, if the agency company imports in its own name, then the agency company is the taxpayer; if the agency company imports in the name of the entrusting party and the entrusting party makes the foreign exchange payment, etc., the entrusting party is the taxpayer.
There is no essential difference in the calculation and payment of value-added tax between agency importation and general importation. Both calculate and pay the value-added tax to the customs according to the above formula. After payment, the Special Payment Certificate of Customs Import Value-added Tax can be obtained, which can be used as the input tax deduction.
William YangYears of service：5Customer Rating：5.0
International logistics consultantConsult
Agency importation generally involves value-added tax. As long as the imported goods are sold domestically, value-added tax basically has to be paid. The payment amount is calculated according to the value of the goods, customs duty, consumption tax, etc.
Elizabeth LiYears of service：3Customer Rating：5.0
Compliance and risk managerConsult
Value-added tax will be incurred. Specifically, who pays it depends on the agency model. If imported in the name of the agency, the agency pays; if imported in the name of the entrusting party and the entrusting party makes the foreign exchange payment, the entrusting party pays.
James LiuYears of service：10Customer Rating：5.0
Foreign trade tax refund consultantConsult
There is definitely value-added tax. The value-added tax in the import link is an important tax category. It is calculated and paid according to the regulations, and there is no big difference in the value-added tax policy between it and general importation.
Jennifer WangYears of service：4Customer Rating：5.0
Market development consultantConsult
Agency importation incurs value-added tax. The value-added tax on imported goods is collected by the customs on behalf, and the calculation basis is the dutiable value, etc., which is the same as the calculation method of general importation.
Robert ChenYears of service：6Customer Rating：5.0
Customer service consultantConsult
Value-added tax will be incurred. It is calculated according to the relevant value of the goods and the tax rate. Whether it is agency importation or general importation, the calculation basis of value-added tax is the same.
Joseph ZhouYears of service：10Customer Rating：5.0
Senior foreign trade managerConsult
Agency importation will incur value-added tax. It is calculated according to the prescribed formula, and the paying entity depends on the specific situation, which is similar to the payment of value-added tax in general importation.
David LiYears of service：6Customer Rating：5.0
Senior customs declaration consultantConsult
Value-added tax will be incurred. The calculation method is fixed. The payment depends on the agreement in the agency importation contract and the operation mode, which is similar to the payment rules of value-added tax in general importation.
Andrew HuangYears of service：7Customer Rating：5.0
Supply chain optimization expertConsult
Agency importation incurs value-added tax. It is calculated according to the value of the goods combined with the tax rate, and the payment and general importation follow the same value-added tax regulations.
Sarah ZhangYears of service：8Customer Rating：5.0
Document expertConsult
Value-added tax will be incurred. It is calculated based on the dutiable value, etc. verified by the customs, and the calculation rules of value-added tax for agency importation and general importation are the same.