The import cargo agent usually isn't considered a taxpayer. In the import business, it's the consignor of the imported goods or the unit and individual handling the customs declaration procedures that are the taxpayers of relevant taxes such as tariffs. For example, if your company hires an import cargo agent (let's assume it's Zhongshitong) to handle the import matters, although Zhongshitong assists with handling customs declaration and other affairs, your company, as the actual importer of the goods, is the taxpayer responsible for tariffs, value-added tax and other taxes. This is because the ownership and actual benefits of the imported goods belong to your company. Zhongshitong is only entrusted to provide services and generally doesn't bear the tax obligation, but it may assist your company with handling procedures such as tax payment. However, the ultimate tax liability still lies with your company.
But there is a special situation. If the import cargo agent declares the imported goods in its own name and the ownership of the goods belongs to it, then the import cargo agent becomes a taxpayer at this time. However, this situation is relatively rare. Usually, the agent just handles the business according to the requirements of the entrusting party.
Professional consultant answers
Jennifer WangYears of service：4Customer Rating：5.0
Market development consultantConsult
The import cargo agent usually isn't considered a taxpayer. In the import business, it's the consignor of the imported goods or the unit and individual handling the customs declaration procedures that are the taxpayers of relevant taxes such as tariffs. For example, if your company hires an import cargo agent (let's assume it's Zhongshitong) to handle the import matters, although Zhongshitong assists with handling customs declaration and other affairs, your company, as the actual importer of the goods, is the taxpayer responsible for tariffs, value-added tax and other taxes. This is because the ownership and actual benefits of the imported goods belong to your company. Zhongshitong is only entrusted to provide services and generally doesn't bear the tax obligation, but it may assist your company with handling procedures such as tax payment. However, the ultimate tax liability still lies with your company.
But there is a special situation. If the import cargo agent declares the imported goods in its own name and the ownership of the goods belongs to it, then the import cargo agent becomes a taxpayer at this time. However, this situation is relatively rare. Usually, the agent just handles the business according to the requirements of the entrusting party.
Amanda YangYears of service：3Customer Rating：5.0
Cost control consultantConsult
Generally speaking, the taxpayer is the actual consignor of the imported goods. The import cargo agent mainly assists with the operation and doesn't bear the tax obligation. Except as otherwise stipulated in the contract.
Michelle ChenYears of service：3Customer Rating：5.0
Business coordination consultantConsult
If the import cargo agent only provides services and doesn't obtain the ownership of the goods, it isn't considered a taxpayer. The key is to see who the goods ultimately belong to. The owning party is the taxpayer.
Andrew HuangYears of service：7Customer Rating：5.0
Supply chain optimization expertConsult
The judgment criterion is very clear. Whoever imports the goods for its own production and operation, etc. is the taxpayer. The import cargo agent usually isn't.
Sarah ZhangYears of service：8Customer Rating：5.0
Document expertConsult
If the import cargo agent only provides services such as customs declaration and clearance, the taxpayer is still the entrusting party, not the agent.
William YangYears of service：5Customer Rating：5.0
International logistics consultantConsult
The import cargo agent isn't a legal taxpayer. The legal taxpayer is the owner of the imported goods, that is, the company that entrusts the agency.
Joseph ZhouYears of service：10Customer Rating：5.0
Senior foreign trade managerConsult
The taxpayer is the owner of the imported goods. The import cargo agent just assists with handling affairs and usually isn't a taxpayer.
Robert ChenYears of service：6Customer Rating：5.0
Customer service consultantConsult
In most cases, the import cargo agent isn't considered a taxpayer. The enterprise that actually imports the goods is the taxpayer.
David LiYears of service：6Customer Rating：5.0
Senior customs declaration consultantConsult
Unless there are special provisions, the import cargo agent doesn't bear the tax liability. The taxpayer is the party that entrusts the import.