The tax refund for consignment agent export generally goes to the consignor. According to relevant regulations, for consignment agent export business, the consignor handles the tax refund, and the consignee needs to provide materials such as the Certificate of Agent Export of Goods to the consignor. In terms of the process, the consignor needs to collect relevant documents within the specified time, such as the customs declaration form, foreign exchange verification form (the paper form has been cancelled and replaced by information), Certificate of Agent Export of Goods, etc., and declare through the Electronic Tax Bureau or the Export Tax Rebate Declaration System. The materials usually prepared include the export goods customs declaration form, special VAT invoice, copy of the consignment agency agreement, Certificate of Agent Export of Goods, etc. The consignor shall declare truthfully as required, and after being reviewed and approved by the tax authorities, it can obtain the export tax refund.
This regulation is mainly because the consignor is the actual export business entity of the goods and bears the main risks and benefits of the goods export.
Professional consultant answers
Joseph ZhouYears of service：10Customer Rating：5.0
Senior foreign trade managerConsult
The tax refund for consignment agent export generally goes to the consignor. According to relevant regulations, for consignment agent export business, the consignor handles the tax refund, and the consignee needs to provide materials such as the Certificate of Agent Export of Goods to the consignor. In terms of the process, the consignor needs to collect relevant documents within the specified time, such as the customs declaration form, foreign exchange verification form (the paper form has been cancelled and replaced by information), Certificate of Agent Export of Goods, etc., and declare through the Electronic Tax Bureau or the Export Tax Rebate Declaration System. The materials usually prepared include the export goods customs declaration form, special VAT invoice, copy of the consignment agency agreement, Certificate of Agent Export of Goods, etc. The consignor shall declare truthfully as required, and after being reviewed and approved by the tax authorities, it can obtain the export tax refund.
This regulation is mainly because the consignor is the actual export business entity of the goods and bears the main risks and benefits of the goods export.
William YangYears of service：5Customer Rating：5.0
International logistics consultantConsult
Under normal circumstances, it goes to the consignor. The agent only helps handle the export matters, and the tax refund rights still belong to the consignor. However, the consignor should communicate with the agent in a timely manner to obtain relevant tax refund materials and declare as required.
Andrew HuangYears of service：7Customer Rating：5.0
Supply chain optimization expertConsult
The tax goes to the consignor. But if there are special agreements between the consignor and the agent in the agreement, it shall be implemented according to the agreement. The consignor should pay attention to the tax refund declaration deadline and not miss the time, which may affect the tax refund.
David LiYears of service：6Customer Rating：5.0
Senior customs declaration consultantConsult
It definitely goes to the consignor. The agent only plays an assisting role. The consignor just needs to prepare the materials and declare according to the process. Now the declaration is also relatively convenient and can be operated online.
Michelle ChenYears of service：3Customer Rating：5.0
Business coordination consultantConsult
It generally goes to the consigning enterprise. The consigning enterprise should ensure the accuracy of the information provided to the agent so that the agent can assist in doing relevant work well, which is conducive to the smooth progress of the tax refund.
Robert ChenYears of service：6Customer Rating：5.0
Customer service consultantConsult
The export tax goes to the consignor. The consignor should pay attention to keeping all kinds of vouchers well and ensure the authenticity of the declaration materials. Otherwise, it may affect the tax refund and even bring tax risks.
Emily LiuYears of service：10Customer Rating：5.0
Settlement and payment expertConsult
It usually goes to the consignor. When handling the tax refund, the consignor should closely cooperate with the agent, such as collecting and sorting out materials like the customs declaration form in a timely manner for tax refund declaration.
James LiuYears of service：10Customer Rating：5.0
Foreign trade tax refund consultantConsult
It goes to the consignor. When making the tax refund declaration, the consignor should pay attention to policy changes. If there are changes in materials or processes, adjust in a timely manner to avoid delaying the tax refund.
Amanda YangYears of service：3Customer Rating：5.0
Cost control consultantConsult
The tax goes to the consigning enterprise. The consigning enterprise and the agent enterprise should clarify their respective responsibilities in the tax refund matters to ensure the smooth progress of the tax refund work.
Jennifer WangYears of service：4Customer Rating：5.0
Market development consultantConsult
Normally, it goes to the consignor. When handling the tax refund, the consignor should understand the policies in advance and operate in accordance with the requirements to strive to obtain the tax refund as soon as possible.