What conditions are required for agency import customs declaration? Please help me answer!

A company plans to entrust an agency company to export goods and has questions about tax refund processing. They are asking who should handle the tax refund for entrusted agency exports and if there are any special regulations. The best answer indicates that in principle, the entrusting party handles the tax refund as they are the actual owner and seller of the goods, and they need to obtain proof and relevant information from the agent to declare the refund. In special circumstances, if the entrusting party lacks import/export rights and there is an agreement, the agent may handle the tax refund.

A company is considering conducting transit trade business and wants to know if it can apply for export tax rebates, and if so, what conditions need to be met and whether the application process is complicated. If not, what are the reasons? The best answer states that transit trade usually cannot apply for export tax rebates because the goods have not undergone substantial processing in the home country, nor have they been declared and entered the home country to generate turnover taxes. However, for special circumstances, it is advisable to consult local tax authorities.

Inquiring whether a company can get tax refunds for exporting products through an agent, and the specific refund process, conditions, and required documents. The best answer states that agency exports are eligible for tax refunds, with the process including signing agreements, handling customs declaration, and applying for refunds with supporting documents; conditions include products being within the scope of taxation, customs declaration for departure, etc.; required documents include customs declaration forms, invoices, etc., and proper operation can lead to a smooth tax refund.

The company plans to develop re-export trade business and has doubts about whether it qualifies for tax rebates. It asks if re-export trade can indeed get tax rebates, what conditions must be met if it can, and what the reasons are if it cannot. The best answer states that re-export trade generally does not qualify for tax rebates because tax rebates target the export of domestic goods. Re-export trade goods are not produced domestically and have not undergone substantial processing or value-addition. However, if goods enter the country's special customs supervision areas, they may, in some cases, be treated as exports and enjoy tax rebates, subject to local policy determination.

Want to engage in the business of agency for imported pumps, inquiring about specific conditions, including whether specific qualifications are required, whether there are requirements for company scale and business scope, and regulations on product certification for imported products, etc. The best answer states that generally, import and export qualifications are needed, product knowledge should be understood, stable suppliers and financial strength are required, products should comply with domestic certification requirements, and good logistics and customs clearance capabilities are also needed.

The company finds agency import services for raw materials needed to produce products, covering services such as customs declaration and transportation. It asks whether the agency import service fees should be included in the cost of raw materials or as a separate expense account. The best answer points out that it should usually be included in the cost of raw materials because these expenses are directly related to obtaining raw materials and conform to the principle of cost accumulation; if the amount is small and has little impact on the cost, it can also be considered to be included in administrative expenses.