In the tripartite agency export business, the export tax rebate generally belongs to the consignor. According to relevant regulations, whoever is the actual bearer of the tax burden of the exported goods shall receive the tax rebate. The consignor is the owner of the goods and bears the tax burden such as the procurement cost of the goods. Therefore, under normal circumstances, the tax rebate should belong to the consignor. The agency company is only entrusted to handle the formalities of the export business. Its main responsibility is to provide agency services and does not bear the tax burden of the goods. Therefore, it usually does not enjoy the tax rebate. For the third party, if it only assists in completing some link work and does not change the ownership of the goods and the situation of bearing the tax burden, it should not receive the tax rebate either. However, to ensure a smooth tax rebate, the consignor needs to prepare the relevant documentary materials as required, such as the export customs declaration form, special VAT invoice, etc., and handle the tax rebate declaration process through the agency company.
Of course, it specifically depends on the contract agreement among the three parties. If the contract has special provisions, it shall be implemented according to the contract. But when there is no special agreement, the above principle shall be followed.
Professional consultant answers
Emily LiuYears of service：10Customer Rating：5.0
Settlement and payment expertConsult
In the tripartite agency export business, the export tax rebate generally belongs to the consignor. According to relevant regulations, whoever is the actual bearer of the tax burden of the exported goods shall receive the tax rebate. The consignor is the owner of the goods and bears the tax burden such as the procurement cost of the goods. Therefore, under normal circumstances, the tax rebate should belong to the consignor. The agency company is only entrusted to handle the formalities of the export business. Its main responsibility is to provide agency services and does not bear the tax burden of the goods. Therefore, it usually does not enjoy the tax rebate. For the third party, if it only assists in completing some link work and does not change the ownership of the goods and the situation of bearing the tax burden, it should not receive the tax rebate either. However, to ensure a smooth tax rebate, the consignor needs to prepare the relevant documentary materials as required, such as the export customs declaration form, special VAT invoice, etc., and handle the tax rebate declaration process through the agency company.
Of course, it specifically depends on the contract agreement among the three parties. If the contract has special provisions, it shall be implemented according to the contract. But when there is no special agreement, the above principle shall be followed.
Jennifer WangYears of service：4Customer Rating：5.0
Market development consultantConsult
Generally speaking, for the export tax rebate, look at the operating unit on the customs declaration form. If the operating unit is the consignor, then the tax rebate most likely belongs to the consignor. If the contract does not specifically state the ownership of the tax rebate, according to the convention, it is given to the consignor who actually bears the tax burden.
David LiYears of service：6Customer Rating：5.0
Senior customs declaration consultantConsult
The key is to look at the agreement signed by the three parties. If the agreement clearly states that the tax rebate belongs to a certain party, then it shall be implemented according to the agreement. If it is not written, according to the industry practice and tax regulations, the consignor is the owner of the tax rebate.
Joseph ZhouYears of service：10Customer Rating：5.0
Senior foreign trade managerConsult
If the third party only provides some auxiliary services, such as transportation assistance and the like, and does not have a substantial impact on the ownership of the goods, etc., the tax rebate still belongs to the consignor, because the consignor is the leader of the entire export business and the bearer of the tax burden.
Andrew HuangYears of service：7Customer Rating：5.0
Supply chain optimization expertConsult
The determination of the export tax rebate should be considered comprehensively. Besides the contract agreement, the tax department will also look at the essence of the business. If the consignor can prove that the goods are its own and has borne the tax burden, the tax rebate should belong to the consignor.
Elizabeth LiYears of service：3Customer Rating：5.0
Compliance and risk managerConsult
Under normal circumstances, the consignor is the recipient of the tax rebate. After all, the goods belong to the consignor, and the costs, etc. are all borne by the consignor. But if the agency company or the third party has made special contributions in some aspects, the three parties can also negotiate the distribution of the tax rebate.
James LiuYears of service：10Customer Rating：5.0
Foreign trade tax refund consultantConsult
From the perspective of tax logic, the tax rebate is to refund the turnover tax already levied on the exported goods in the country. So whoever bears these taxes shall receive the tax rebate. Naturally, it is the consignor, unless the contract has other arrangements.
Amanda YangYears of service：3Customer Rating：5.0
Cost control consultantConsult
When there is no special agreement, the consignor provides the goods and bears the tax burden, and the export tax rebate belongs to the consignor. If the three parties have disputes over the tax rebate, they can refer to relevant laws, regulations and the actual business operation process to determine.
Robert ChenYears of service：6Customer Rating：5.0
Customer service consultantConsult
For the ownership of the export tax rebate, first of all, it is based on the contract. If there is no agreement in the contract, it shall be in accordance with the convention. The consignor, as the owner of the goods and the bearer of the tax burden, is usually the target of the tax rebate ownership.
William YangYears of service：5Customer Rating：5.0
International logistics consultantConsult
It depends on the capital flow and the goods flow. The consignor invests in purchasing the goods, and the goods flow is also arranged according to the consignor. So the normal tax rebate belongs to the consignor, except when there is a special agreement in the contract.