Who Can Claim Tax Refunds for Import and Export of Goods on Behalf of Others? Come and Find Out!
Solved#Export tax rebate#
Our company plans to find an agent to help with the import and export business of goods, but we are not quite clear about the regulations regarding tax refunds. We would like to ask who can claim tax refunds for the import and export of goods on behalf of others? Is it the consignor or the agent? Will the tax refund procedures be very complicated? What documents do we need to prepare? We hope that some professionals can help us answer these questions so that we can have a clear idea when conducting our business.
Professional consultant answers
Sarah ZhangYears of service：8Customer Rating：5.0
Document expertConsult
In the import and export of goods on behalf of others, generally, it is the consignor who can claim tax refunds. Because the consignor is the actual exporter and seller of the goods, and the entity eligible for export tax refunds is usually the one that actually bears the tax burden.
The procedures for the consignor to claim tax refunds are roughly as follows: First, the consignor should ensure the genuine export of the goods and obtain relevant documents such as export customs declaration forms. Then, collect all the documents such as certificates of exported goods on behalf of others and export invoices. Next, within the specified tax refund declaration time limit, declare tax refunds through systems such as the e-taxation bureau.
The required documents usually include customs declaration forms, certificates of exported goods on behalf of others, export invoices, special VAT invoices for purchased goods, etc. The main responsibility of the agent is to assist the consignor in obtaining relevant documents and providing necessary export information. However, if the agent exports in its own name and bears corresponding responsibilities, then the agent may become the tax refund entity, but this situation is relatively rare.
Elizabeth LiYears of service：3Customer Rating：5.0
Compliance and risk managerConsult
Generally, it is the consignor who can claim tax refunds, because the relevant rights and interests such as the ownership of the goods belong to the consignor, and the consignor bears the main risks and benefits of the goods, which meets the requirements of the tax refund entity.
Joseph ZhouYears of service：10Customer Rating：5.0
Senior foreign trade managerConsult
If it is a consignment export, mostly it is the consignor who can claim tax refunds. But if the agent conducts a buyout export, that is, the agent buys out the goods from the consignor and then exports them, in this case, it is the agent who can claim tax refunds.
Robert ChenYears of service：6Customer Rating：5.0
Customer service consultantConsult
The tax refund entity mainly depends on the essence of the business. If the consignor is responsible for the main links such as production and sales, the consignor can claim tax refunds; if the agent is deeply involved in and the export process, the agent may claim tax refunds.
Andrew HuangYears of service：7Customer Rating：5.0
Supply chain optimization expertConsult
Generally speaking, it is the consignor who can claim tax refunds. The consignor needs to keep relevant document materials as required and declare tax refunds according to the procedures. The agent mainly provides assistance.
Amanda YangYears of service：3Customer Rating：5.0
Cost control consultantConsult
Generally, it is mainly the consignor who can claim tax refunds, but it specifically depends on the agreements in the agency agreement between the two parties regarding the responsibilities and rights related to tax refunds.
Emily LiuYears of service：10Customer Rating：5.0
Settlement and payment expertConsult
In the regular agency import and export business, it is mostly the consignor who can claim tax refunds. The consignor should prepare tax refund materials in a timely and accurate manner and operate according to the specified procedures.
David LiYears of service：6Customer Rating：5.0
Senior customs declaration consultantConsult
It mainly depends on who bears the final tax burden and sales responsibility of the goods. Generally, the bearer is the tax refund entity, and it is common that the consignor can claim tax refunds.
Michelle ChenYears of service：3Customer Rating：5.0
Business coordination consultantConsult
It is more common for the consignor to claim tax refunds. The agent is responsible for providing assistance in customs declaration and other businesses, and the consignor handles tax refunds accordingly.