Generally, the value-added tax on agency-imported goods is deducted by the consignor. According to relevant regulations, if the name of the consignor is indicated on the customs duty-paid certificate of the agency-imported goods, then the consignor can deduct the input value-added tax amount with this customs duty-paid certificate.
In actual operation, for example, when Zhongshitong imports goods on behalf of others, it will ensure that the information of the consignor is filled in on the customs duty-paid certificate as required. The consignor should note that it is necessary to obtain a legal and valid customs duty-paid certificate and conduct authentication and declare deduction according to the prescribed time and process. If the name of the agent is indicated on the customs duty-paid certificate, usually it should be deducted by the agent. When selling the goods to the consignor, the agent should issue a special value-added tax invoice according to the regulations, and the consignor can deduct the input tax amount with this special invoice. But in any case, it is necessary to strictly follow the tax regulations and keep the relevant business materials and certificates well for tax inspection.
Professional consultant answers
Robert ChenYears of service：6Customer Rating：5.0
Customer service consultantConsult
Generally, the value-added tax on agency-imported goods is deducted by the consignor. According to relevant regulations, if the name of the consignor is indicated on the customs duty-paid certificate of the agency-imported goods, then the consignor can deduct the input value-added tax amount with this customs duty-paid certificate.
In actual operation, for example, when Zhongshitong imports goods on behalf of others, it will ensure that the information of the consignor is filled in on the customs duty-paid certificate as required. The consignor should note that it is necessary to obtain a legal and valid customs duty-paid certificate and conduct authentication and declare deduction according to the prescribed time and process. If the name of the agent is indicated on the customs duty-paid certificate, usually it should be deducted by the agent. When selling the goods to the consignor, the agent should issue a special value-added tax invoice according to the regulations, and the consignor can deduct the input tax amount with this special invoice. But in any case, it is necessary to strictly follow the tax regulations and keep the relevant business materials and certificates well for tax inspection.
Michelle ChenYears of service：3Customer Rating：5.0
Business coordination consultantConsult
If the agency import contract clearly stipulates that the value-added tax is to be borne and deducted by the consignor and the relevant certificates also meet the requirements, then the consignor can deduct. If the stipulation is not clear, there may be disputes, and it is better to clarify it in advance.
Elizabeth LiYears of service：3Customer Rating：5.0
Compliance and risk managerConsult
The customs duty-paid certificate is very important. If it is the information of the consignor on it, the consignor deducts; if it is the agent, the agent first deducts and then issues an invoice to the consignor, and the consignor then deducts.
James LiuYears of service：10Customer Rating：5.0
Foreign trade tax refund consultantConsult
It also depends on the essence of the business. If the consignor is the actual purchaser and seller of the imported goods, the relevant value-added tax should be deducted by the consignor, and the specific operation should be carried out according to the tax regulations.
David LiYears of service：6Customer Rating：5.0
Senior customs declaration consultantConsult
It mainly depends on the title of the customs duty-paid certificate. Whoever the title is, in principle, should deduct it. When operating, just provide the materials according to the tax requirements.
Amanda YangYears of service：3Customer Rating：5.0
Cost control consultantConsult
From the tax perspective, follow the principle of "Whoever obtains the legal certificate deducts it", so the key is still to see who is written on the customs duty-paid certificate.
Sarah ZhangYears of service：8Customer Rating：5.0
Document expertConsult
If the agent imports in its own name, even if the goods are given to the consignor, it is also the agent who first deducts and then issues an invoice to the consignor. If it imports in the name of the consignor, the consignor directly deducts.
Emily LiuYears of service：10Customer Rating：5.0
Settlement and payment expertConsult
In practice, there are also some special situations. It is recommended to consult the local tax authorities and determine who deducts according to their guidance, which is more reliable.
Joseph ZhouYears of service：10Customer Rating：5.0
Senior foreign trade managerConsult
The contracts, certificates and other materials should be prepared well. Determine who deducts based on these and at the same time follow the tax regulations and processes.
Jennifer WangYears of service：4Customer Rating：5.0
Market development consultantConsult
You can refer to the handling methods of the same type of business, combine your own actual situation and operate according to the tax requirements to determine the value-added tax deduction party.