In the agency import business, generally speaking, the taxpayer of tariffs is the consignee of the imported goods, that is, the consignor. According to the provisions of the Customs Law of the People's Republic of China, the consignee of imported goods and the consignor of exported goods are the taxpayers of tariffs. The agent is only entrusted to handle the relevant matters of imports and is not the taxpayer of tariffs itself.
However, in actual business, the consignor and the agent can stipulate through the contract who will specifically undertake the operation and cost of paying tariffs. If the contract stipulates that the agent is responsible for paying tariffs, the agent is actually fulfilling the tax payment obligation on behalf of the consignor, and the final tariff cost will still be reflected in the expenses settled with the consignor.
In short, from the legal definition, the consignor is the taxpayer of tariffs, but both parties can stipulate the payment operation and cost bearing through the contract.
Professional consultant answers
James LiuYears of service:10Customer Rating:5.0
Foreign trade tax refund consultantConsult
In the agency import business, generally speaking, the taxpayer of tariffs is the consignee of the imported goods, that is, the consignor. According to the provisions of the Customs Law of the People's Republic of China, the consignee of imported goods and the consignor of exported goods are the taxpayers of tariffs. The agent is only entrusted to handle the relevant matters of imports and is not the taxpayer of tariffs itself.
However, in actual business, the consignor and the agent can stipulate through the contract who will specifically undertake the operation and cost of paying tariffs. If the contract stipulates that the agent is responsible for paying tariffs, the agent is actually fulfilling the tax payment obligation on behalf of the consignor, and the final tariff cost will still be reflected in the expenses settled with the consignor.
In short, from the legal definition, the consignor is the taxpayer of tariffs, but both parties can stipulate the payment operation and cost bearing through the contract.
Amanda YangYears of service:3Customer Rating:5.0
Cost control consultantConsult
Usually, according to the regulations, the consignor is the main body of tariff payment. But if the agency contract clearly states that the agent is responsible for payment, then the agent will act according to the contract, though the final expense is still paid by the consignor.
Michelle ChenYears of service:3Customer Rating:5.0
Business coordination consultantConsult
If there is no special stipulation, then the tariffs will be paid by the consignor. If both parties clearly write in the contract that the agent will pay, then the agent will pay, but essentially the money is still paid by the consignor.
Joseph ZhouYears of service:10Customer Rating:5.0
Senior foreign trade managerConsult
Legally, the consignor is the obligor of tariff payment. But if there are special stipulations between the agent and the consignor, then it will be done according to the stipulations, but it must be clearly reflected in the contract.
William YangYears of service:5Customer Rating:5.0
International logistics consultantConsult
Generally, the consignor is defaulted to pay the tariffs. If there are other arrangements in the agency contract, then it will be executed according to the contract. The key is that the contract terms should be clear.
Sarah ZhangYears of service:8Customer Rating:5.0
Document expertConsult
Normally, the consignor pays the tariffs. But if the agency agreement states that the agent is responsible, then the agent will handle the payment, but the source of the expense is generally still the consignor.
Elizabeth LiYears of service:3Customer Rating:5.0
Compliance and risk managerConsult
From the perspective of regulations, the consignor is the obligor of tariff payment. However, in actual operation, both parties can negotiate and it is also possible to clearly stipulate in the contract that the agent will pay.
Robert ChenYears of service:6Customer Rating:5.0
Customer service consultantConsult
The consignor is defaulted to pay the tariffs. If both parties sign a contract stipulating that the agent will pay, then the agent will be responsible. Note that the contract should be rigorous.
Andrew HuangYears of service:7Customer Rating:5.0
Supply chain optimization expertConsult
According to the regulations, the consignor pays the tariffs. If it is said in the agency cooperation that the agent will pay, then the agent will go to pay, and the final money may still be paid by the consignor.
Jennifer WangYears of service:4Customer Rating:5.0
Market development consultantConsult
Usually, the consignor is the payer of tariffs. If the contract specifically stipulates that the agent will pay, then it will be done according to the contract. So the contract stipulation is very important.