How to pay taxes on goods exported through an agent, does anyone know?

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Our company plans to export goods through an agent and is not very familiar with the regulations and procedures for tax payment. I would like to ask how taxes are actually paid on goods exported through an agent. Is it paid by the agent or by us, the consignor? What taxes are involved? What is the basis for tax calculation? I hope someone knowledgeable can explain in detail so I can have a clear understanding and avoid future tax issues.
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Daniel Kim
Daniel KimYears of service：4Customer Rating：5.0

Commodity Inspection and Quarantine ConsultantStart a Chat

The tax payment situation for goods exported through an agent needs to be considered on a case-by-case basis. Firstly, regarding Value Added Tax (VAT), if the consignor is a manufacturing enterprise and the goods are self-produced, the "exemption, offset, and refund" tax method is applied. This means that VAT on exports is exempted, and the corresponding input VAT is offset against the output VAT of domestic sales. Any remaining un-offset amount will be refunded. If the consignor is a foreign trade enterprise, the "collection first, then refund" method is generally applied. Taxes are collected according to regulations first, and then refunds are applied for with relevant supporting documents after the goods are exported.

For consumption tax, if the goods are subject to consumption tax, the consignor shall pay the consumption tax when entrusting processing or receiving and selling. If the conditions are met, a refund can be applied for after export, and the consignor generally declares the refund.

The taxpayer is usually determined by the agency agreement. In actual practice, the consignor generally bears the tax responsibility, but the agent has the obligation to assist in handling relevant tax matters.

Thomas Li
Thomas LiYears of service：7Customer Rating：5.0

Import Licensing AdvisorStart a Chat

Generally speaking, VAT and consumption tax are the main taxes involved. For specific tax calculation bases, VAT is based on the Free On Board (FOB) price of the exported goods, and consumption tax is calculated based on the sales amount or sales quantity of taxable consumer goods.

Linda Guo
Linda GuoYears of service：3Customer Rating：5.0

Trade Dispute MediatorStart a Chat

If the consignor is a small-scale taxpayer, VAT on exported goods is exempted, and no refund is processed.

Anthony Luo
Anthony LuoYears of service：10Customer Rating：5.0

Trade Compliance ExpertStart a Chat

In actual operations, relevant tax declaration materials such as customs declaration forms and invoices should be collected and organized in a timely manner to ensure accurate tax payment and refund applications.

David Chen
David ChenYears of service：10Customer Rating：5.0

Trade Compliance AdvisorStart a Chat

When paying taxes on goods exported through an agent, attention should be paid to changes in tax policies, such as adjustments to refund rates, which can affect the enterprise's tax costs.

Olivia Liu
Olivia LiuYears of service：6Customer Rating：5.0

Foreign Exchange Risk ManagerStart a Chat

It is best for the agent and the consignor to clearly define the division of tax-related responsibilities in the agreement to avoid disputes.

Robert Tan
Robert TanYears of service：5Customer Rating：5.0

International Market Development AdvisorStart a Chat

When applying for a tax refund, attention should be paid to the declaration period, as exceeding the deadline may result in the inability to enjoy tax refund benefits.

Kevin Huang
Kevin HuangYears of service：3Customer Rating：5.0

E-Commerce Export AdvisorStart a Chat

For businesses involving the re-export of imported processing, the calculation of taxes and refunds is more complex and requires special attention.

Sophia Wang
Sophia WangYears of service：6Customer Rating：5.0

International Logistics CoordinatorStart a Chat

Whether it is the consignor or the agent, tax accounting should be done well to ensure the accuracy of data.

User-submitted questions and answers reflect personal opinions, not the official stance of this website.

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