Who is responsible for the taxes and fees in the business?

In export agency business,The actual entity responsible for tax payment shall be determined in accordance with the agency agreement.。Under normal circumstances:

• Customsduties,importvalue-addedtax,andothercustomstaxesandfees:
  • Whenthe"domesticconsignor"fieldonthecustomsdeclarationformdisplaysthenameofanagentcompany,theagentcompanyshallpayonbehalfoftheconsignor.
  • Itwillbedeductedfromtheagencyfeeultimatelycollectedfromtheclientorsettledseparately.
• Domestic Value-Added Tax:
  • Manufacturer-commissionedexport:Self-issuedVATspecialinvoice
  • Company-entrustedexport:Themethodofobtaininginputinvoicesneedstobeconfirmed.

Can tax refunds be claimed through export agents?

Qualified clients can still enjoy,but note:

• TaxrefunddeclarationentityItmustbeEntrustedenterprisewithoperatingrights
• EssentialdocumentsLocaladaptationtestingofparts(suchasadjustingthenationalstandardbrightnessoflamps);
  • AgencyExportAgreement(mustspecifyownershipofthegoods)
  • The"CertificateofAgencyExportGoods"issuedbytheagencycompany.
  • VATspecialinvoiceforthecorrespondinggoods
• The latest requirements for 2025: The "production and sales unit" on the customs declaration form must be consistent with the enterprise applying for tax rebate.

What are the tax risks involved in export agency?

Special attention should be paid to the prevention and control of the following three types of risks:

• Invoicerisk
  • Itisprohibitedtoaccept"matchedinvoices"issuedbythirdparties.
  • Themonitoringofcapitalrepatriationhasbeenstrengthened,requiringcleardocumentationofpaymentandreceiptpathways.
• Filing risk
  • Theagencyagreementmustbefiledwiththetaxauthoritieswithin30daysofthefirsttransaction.
  • In2025,anewelectronicfilingsystemwillbeintroduced.Anylatefilingswillaffectthetaxrefundprocess.
• Declaration risks
  • Customsdeclarationform,Billoflading,Thevouchermusthave"threedocumentsmatching".
  • Thepaymentvoucherfortheagencyfeemustberetainedforfuturereference.

How to choose compliant export agency service providers?

Recommend evaluating agency qualifications from these dimensions:

• Holdthe"InternationalFreightForwardingEnterpriseFilingForm"
• HavingAEOcustomscertificationqualifications(withthenewC-levelcertificationstandardaddedin2025)
• Thetaxmanagementsystemcanprovideacompletetraceabilityofbusinessoperations.
• Theagencyagreementcontainsexplicittaxliabilityclauses:
  • InvoiceIssuanceMethodandTimeline
  • Disputeresolutionmechanismforabnormaltaxesandfees
  • Standardizedprocessfordocumenthandover

What common misconceptions should we be wary of?

• Misconception1:"Theagentisresponsibleforalltaxmatters."

The actual client is still required to complete the tax refund declaration independently,while the agent only assists in providing the documentation.