Our company plans to import a batch of goods through an agency but is unclear about VAT payment. Who should pay the VAT on behalf in agency import—the principal or the import agency? Are there any relevant regulations or details to note? We’d appreciate insights from knowledgeable friends. Thank you!
The company imports goods through an agency company. The "Payment Unit (Person)" on the Special Payment Receipt for Customs Import VAT includes the names of both the agency company and itself. It asks whether it can deduct the VAT on imported goods and the required conditions. The best answer points out that if the original payment receipt is obtained and the import business is genuine and compliant, it can be deducted as required. At the same time, attention should be paid to authenticating or checking and confirming as required, and accurately filling in the relevant columns of the tax return.
I want to know about the customs clearance fees for the agency import of elevators. My company plans to import elevators but is not familiar with this area. The best answer indicates that there is no fixed standard for the fees. The declared value of the goods affects the customs duty and value-added tax. The agency fees vary depending on the service content. There are also port fees, inspection fees, etc. To accurately calculate, it is necessary to provide specific parameters of the elevator, the value of the goods, the port of import and other information.
Want to understand the types of taxes and fees involved in agency imports, as the company plans to use an agency for importing goods but is unsure about the applicable taxes. The best answer indicates that agency imports mainly involve customs duties and value-added tax (VAT), with some goods subject to consumption tax. Customs duties are determined based on the goods' classification and country of origin, VAT is calculated using a specific formula, consumption tax applies to specific consumer goods, and there are additional fees like customs clearance. It's also important to clarify who bears these taxes and fees.
The company imports goods through an agency and inquires whether the VAT on agency imports can be deducted, as well as the required conditions and procedures. The best answer states that the VAT on agency imports can be deducted, provided that a special customs import VAT payment document is obtained, and the "payer (or entity)" column includes the company's name. Dual-title documents are also acceptable. For deduction, the company must log in to the platform for data collection and comparison, complete the process within 360 days, and ensure the legality of the business and the completeness of the documentation.
I'd like to know if agency import services are exempt from VAT. My company intends to find an agent to handle import business and hopes to be informed of the tax exemption policies, tax rates, and exemption conditions. The best answer is that generally it's not exempt, and the tax rate is 6%. However, if the following three conditions are simultaneously met, it can be exempted: the trustee does not advance funds; the seller issues the invoice to the principal and the trustee forwards it to the principal; the trustee settles the payment with the principal according to the actual sales amount and tax amount and charges an additional handling fee.
The company imports goods through an agent and inquires whether the VAT on agency imports can be deducted, as well as the conditions and precautions required. The best answer states that the VAT on agency imports can be deducted, provided that a special customs import VAT payment certificate with dual headings is obtained. The importing unit must declare truthfully, complete the certification and deduction declaration within the specified period and procedures, and retain all relevant documentation.
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Professional consultant answers
Emily LiuYears of service：10Customer Rating：5.0
Settlement and payment expertConsult
In agency import transactions, the import agency typically pays the VAT on behalf. This is because, according to regulations, the taxpayer obligation for import VAT lies with the consignee of the imported goods or the entity/individual handling customs clearance. Since the agency handles customs procedures, it usually pays the VAT.
After the agency pays the VAT, it obtains a tax payment certificate from customs. The principal can use the agreement with the agency and the tax payment certificate for VAT deduction, provided the principal is a general taxpayer and the transaction meets deduction requirements.
Note that the principal and agency should clarify responsibilities and obligations regarding VAT payment in the agency contract to avoid disputes. The agency should also promptly provide the tax payment certificate to the principal.
Michelle ChenYears of service：3Customer Rating：5.0
Business coordination consultantConsult
Generally, the agency pays on behalf since it handles customs clearance. However, exceptions exist, and the contract may specify the principal as the payer, in which case the contract terms apply.
Joseph ZhouYears of service：10Customer Rating：5.0
Senior foreign trade managerConsult
Normally, the agency pays the import VAT on behalf. But the principal should understand that while the agency pays, the actual tax burden may fall on the principal, as the cost may be factored into expenses.
Andrew HuangYears of service：7Customer Rating：5.0
Supply chain optimization expertConsult
It depends. If the agency imports under its own name, it typically pays the VAT. If the principal’s name is used for customs clearance, the principal may need to handle VAT payment.
Robert ChenYears of service：6Customer Rating：5.0
Customer service consultantConsult
In most cases, the agency pays the import VAT on behalf. However, the principal should ensure the agency pays promptly to avoid delays in customs clearance and subsequent processes.
Sarah ZhangYears of service：8Customer Rating：5.0
Document expertConsult
Usually, the agency pays the VAT on behalf, and the principal deducts it using the relevant certificate. If the principal doesn’t qualify for deduction, the tax becomes part of the cost.
William YangYears of service：5Customer Rating：5.0
International logistics consultantConsult
Generally, the entity handling customs clearance (the agency) pays the VAT. However, the contract should clarify cost responsibilities to avoid future issues.
Amanda YangYears of service：3Customer Rating：5.0
Cost control consultantConsult
Typically, the agency pays the import VAT on behalf. The principal should confirm the payment process and timing of certificate delivery with the agency for smooth financial handling.
James LiuYears of service：10Customer Rating：5.0
Foreign trade tax refund consultantConsult
By convention, the agency pays the import VAT on behalf. The principal should ensure the tax payment certificate is properly used for financial accounting or deduction.
Elizabeth LiYears of service：3Customer Rating：5.0
Compliance and risk managerConsult
In most cases, the agency pays the import VAT on behalf. The principal must follow tax regulations when using the tax payment certificate to protect their rights.