Generally speaking, in the agency import business, the responsibility for bearing taxes and duties is usually borne by the consignor. Because the consignor is the actual demander and beneficiary of the goods, and the imported goods ultimately belong to and are controlled by the consignor. From the perspective of industry practices, the agent is mainly responsible for assisting in handling import-related procedures, while the consignor bears the tariffs, value-added taxes, etc. generated during the import process.
In terms of contract agreement, if the contract clearly stipulates that the consignor shall bear the taxes and duties, then the consignor shall pay as agreed. If the contract does not clearly stipulate, according to the relevant provisions of the Civil Code, in this case, the responsibility shall be determined according to the trading habits and the purpose of the contract. Since the imported goods are ultimately for the use of the consignor, it is most likely that the consignor will be judged to bear the responsibility for the taxes and duties. Therefore, to avoid subsequent disputes, when the two parties sign the agency import contract, they must clearly and explicitly define the subject responsible for the taxes and duties.
Professional consultant answers
Jennifer WangYears of service：4Customer Rating：5.0
Market development consultantConsult
Generally speaking, in the agency import business, the responsibility for bearing taxes and duties is usually borne by the consignor. Because the consignor is the actual demander and beneficiary of the goods, and the imported goods ultimately belong to and are controlled by the consignor. From the perspective of industry practices, the agent is mainly responsible for assisting in handling import-related procedures, while the consignor bears the tariffs, value-added taxes, etc. generated during the import process.
In terms of contract agreement, if the contract clearly stipulates that the consignor shall bear the taxes and duties, then the consignor shall pay as agreed. If the contract does not clearly stipulate, according to the relevant provisions of the Civil Code, in this case, the responsibility shall be determined according to the trading habits and the purpose of the contract. Since the imported goods are ultimately for the use of the consignor, it is most likely that the consignor will be judged to bear the responsibility for the taxes and duties. Therefore, to avoid subsequent disputes, when the two parties sign the agency import contract, they must clearly and explicitly define the subject responsible for the taxes and duties.
William YangYears of service：5Customer Rating：5.0
International logistics consultantConsult
Usually the consignor bears the taxes and duties. After all, the goods are for the consignor to use, and the agent is just helping, and rarely takes the initiative to bear the taxes and duties.
David LiYears of service：6Customer Rating：5.0
Senior customs declaration consultantConsult
If the contract does not stipulate, the two parties can negotiate to solve it. If the negotiation fails and they take legal action, the court may be inclined to let the consignor bear it because the goods actually belong to the consignor.
Robert ChenYears of service：6Customer Rating：5.0
Customer service consultantConsult
I think it mainly depends on how the two parties negotiate. If the consignor pays a high agency fee to the agent, maybe the agent is willing to bear part of the taxes and duties.
Elizabeth LiYears of service：3Customer Rating：5.0
Compliance and risk managerConsult
According to the convention, the consignor is more likely to bear the responsibility for the taxes and duties. If the agent bears it, it will definitely be reflected in aspects such as the agency fee.
Amanda YangYears of service：3Customer Rating：5.0
Cost control consultantConsult
In actual business, basically the consignor bears the import taxes and duties. After all, the consignor has the greatest interest in the goods.
Andrew HuangYears of service：7Customer Rating：5.0
Supply chain optimization expertConsult
If there is no agreement, there may be disputes. It is recommended that no matter what, discuss and determine who will bear the taxes and duties before signing the contract to avoid trouble later.
Sarah ZhangYears of service：8Customer Rating：5.0
Document expertConsult
Judging from common sense, it is more reasonable for the consignor to bear the taxes and duties because the import of goods is to meet the needs of the consignor.
Michelle ChenYears of service：3Customer Rating：5.0
Business coordination consultantConsult
The common practice in the industry is that the consignor is responsible for the taxes and duties, unless the two parties have special agreements otherwise.