In the process of export by proxy, the following taxes are generally involved. First is value-added tax (VAT). If the exported goods qualify for the exemption, credit, and refund policy, production enterprises exporting self-produced goods, goods treated as self-produced, and processing, repair, and replacement services, as well as designated production enterprises exporting non-self-produced goods, are exempt from VAT. The corresponding input tax can be credited against the payable VAT, and any uncredited portion is refunded. Foreign trade enterprises exporting goods are subject to the exemption and refund method, meaning VAT is exempt and the corresponding input tax is refunded.
Next is customs duty, which varies depending on the goods and is calculated by multiplying the dutiable value by the tariff rate. Additionally, there may be additional taxes such as urban maintenance and construction tax and education surcharge, which are usually calculated as a certain percentage of the actual paid VAT and consumption tax. The specific calculation and applicable policies depend on the actual business and local tax regulations.
Professional consultant answers
Andrew HuangYears of service：7Customer Rating：5.0
Supply chain optimization expertConsult
In the process of export by proxy, the following taxes are generally involved. First is value-added tax (VAT). If the exported goods qualify for the exemption, credit, and refund policy, production enterprises exporting self-produced goods, goods treated as self-produced, and processing, repair, and replacement services, as well as designated production enterprises exporting non-self-produced goods, are exempt from VAT. The corresponding input tax can be credited against the payable VAT, and any uncredited portion is refunded. Foreign trade enterprises exporting goods are subject to the exemption and refund method, meaning VAT is exempt and the corresponding input tax is refunded.
Next is customs duty, which varies depending on the goods and is calculated by multiplying the dutiable value by the tariff rate. Additionally, there may be additional taxes such as urban maintenance and construction tax and education surcharge, which are usually calculated as a certain percentage of the actual paid VAT and consumption tax. The specific calculation and applicable policies depend on the actual business and local tax regulations.
James LiuYears of service：10Customer Rating：5.0
Foreign trade tax refund consultantConsult
In addition to the above, some exported products may also be subject to consumption tax if they fall under the taxable category. Consumption tax can be calculated based on ad valorem rates, specific rates, or a combination, depending on the product type.
Sarah ZhangYears of service：8Customer Rating：5.0
Document expertConsult
Export by proxy may also involve stamp duty, such as for signed export agency contracts, which are typically subject to stamp duty at a certain percentage of the contract amount, though the rate is usually low.
Jennifer WangYears of service：4Customer Rating：5.0
Market development consultantConsult
In some cases, if the export involves special products or specific regions, there may be local fees or charges. While the amounts may be small, they should not be overlooked, and it’s advisable to consult local authorities in advance.
Elizabeth LiYears of service：3Customer Rating：5.0
Compliance and risk managerConsult
If an exporting company has goods that are reclassified for domestic sales, they must pay VAT and other taxes according to domestic sales rules. In this case, the calculation method differs from normal export tax refunds.
Michelle ChenYears of service：3Customer Rating：5.0
Business coordination consultantConsult
The determination of the dutiable value for customs duty is crucial. It is generally based on the transaction price, but if the price is unreasonable, customs may assess it. Therefore, ensure the export price is reasonable and compliant to avoid issues with customs duty.
Robert ChenYears of service：6Customer Rating：5.0
Customer service consultantConsult
For additional taxes, the rates may vary by region. For example, urban maintenance and construction tax rates differ between cities, counties, and towns, so local regulations should be noted.
David LiYears of service：6Customer Rating：5.0
Senior customs declaration consultantConsult
Some countries impose special taxes like anti-dumping duties on specific imported products. If exported products are affected, this may increase costs for the importer and impact export business. It’s important to monitor international trends and the policies of the importing country.
William YangYears of service：5Customer Rating：5.0
International logistics consultantConsult
In the export by proxy process, if transportation is involved, related transportation contracts may also incur stamp duty, so this should not be overlooked.
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