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 and doesn't know how to deduct the VAT on agency imports. It asks about the materials to be prepared and the process. The best answer states that it is necessary to obtain the Special Payment Voucher for Customs Import VAT. Depending on the situation in the "Payment Unit (Person)" column, the party that obtains the original can certify and deduct according to regulations within 360 days from the date of issue. At the same time, relevant materials should be kept properly.
The company intends to import a batch of equipment through an agency and wants to know what taxes are involved. The best answer states that the agency import of equipment generally involves customs duties and value-added tax (VAT) in the import link. The customs duty rate is determined according to the HS code and calculated based on the dutiable value. The general VAT rate is 13%, calculated based on the sum of the dutiable value and the customs duty amount. Some specific equipment may also involve consumption tax.
The company intends to carry out agency import and export business and has doubts about the calculation of VAT. It asks about the calculation method of VAT for agency import and export business, as well as the key points of attention for the agent and the principal respectively. The best answer states that for imports, VAT is calculated based on the composite assessable price, and for exports that meet the conditions, the exemption, credit, and refund method is implemented. The agent should pay attention to the tax calculation of agency fees, and the principal should focus on the calculation and declaration of VAT for goods.
The company imports goods through an agent and inquires whether the VAT on agency imports can be deducted and the conditions required, worrying about improper operations causing losses. 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 has dual headings. During operations, it is necessary to preserve documents and declare in a timely manner, etc.
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.
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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.