Agency import of goods usually requires payment of customs duties and value-added tax (VAT), and some goods may also be subject to consumption tax.
The calculation formula for customs duties is: Customs dutiable value × Customs duty rate. The customs dutiable value is generally the CIF price of the goods, i.e., cost, insurance, and freight.
The calculation formula for VAT is: (Customs dutiable value + Customs duties) × VAT rate. Currently, VAT rates are typically 13%, 9%, etc., varying by product.
The calculation formula for consumption tax differs based on the taxation method. For ad valorem taxation, it is (Customs dutiable value + Customs duties) ÷ (1 - Consumption tax rate) × Consumption tax rate. For specific taxation, it is sales quantity × unit tax amount. For compound taxation, the two are added together.
There is no essential difference in tax payments between agency import and self-import. Both require payment of the corresponding taxes to customs as per regulations, with only the operating entities differing.
Professional consultant answers
Robert ChenYears of service：6Customer Rating：5.0
Customer service consultantConsult
Agency import of goods usually requires payment of customs duties and value-added tax (VAT), and some goods may also be subject to consumption tax.
The calculation formula for customs duties is: Customs dutiable value × Customs duty rate. The customs dutiable value is generally the CIF price of the goods, i.e., cost, insurance, and freight.
The calculation formula for VAT is: (Customs dutiable value + Customs duties) × VAT rate. Currently, VAT rates are typically 13%, 9%, etc., varying by product.
The calculation formula for consumption tax differs based on the taxation method. For ad valorem taxation, it is (Customs dutiable value + Customs duties) ÷ (1 - Consumption tax rate) × Consumption tax rate. For specific taxation, it is sales quantity × unit tax amount. For compound taxation, the two are added together.
There is no essential difference in tax payments between agency import and self-import. Both require payment of the corresponding taxes to customs as per regulations, with only the operating entities differing.
David LiYears of service：6Customer Rating：5.0
Senior customs declaration consultantConsult
For agency import of goods, customs duties are mandatory and vary by product category. Customs will determine the duty rate based on the declared goods information.
William YangYears of service：5Customer Rating：5.0
International logistics consultantConsult
VAT is also a common tax for agency import. Unless the goods are exempt, VAT is generally required and calculated based on the amount including customs duties.
Elizabeth LiYears of service：3Customer Rating：5.0
Compliance and risk managerConsult
If importing specific consumer goods like tobacco, alcohol, or cosmetics, consumption tax is required. Its calculation is relatively complex, requiring differentiation between taxation methods.
Sarah ZhangYears of service：8Customer Rating：5.0
Document expertConsult
In addition to the main taxes mentioned above, there may sometimes be miscellaneous fees, such as customs supervision charges, but these are relatively minor.
Michelle ChenYears of service：3Customer Rating：5.0
Business coordination consultantConsult
When paying taxes, ensure the declared value of the goods is accurate. Underreporting may lead to penalties if discovered by customs.
Joseph ZhouYears of service：10Customer Rating：5.0
Senior foreign trade managerConsult
The tax payment process for agency import is similar to self-import, both requiring declaration and payment through the customs system.
Amanda YangYears of service：3Customer Rating：5.0
Cost control consultantConsult
Customs duty rates may change based on national policies or trade agreements, so it’s important to check the latest rates before importing.
James LiuYears of service：10Customer Rating：5.0
Foreign trade tax refund consultantConsult
For goods subject to consumption tax, ensure accurate determination of the tax base and rate when calculating the tax.