Can an Agency Import Company Claim Tax Deductions?

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My company plans to use an agency import company to help import a batch of goods. I'd like to know if an agency import company can claim tax deductions. If so, what specific items are deductible? Also, is the deduction process complicated? What relevant documents need to be prepared? I hope to get a detailed answer, thank you.
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Kevin Huang
Kevin HuangYears of service：3Customer Rating：5.0

E-Commerce Export AdvisorStart a Chat

Agency import companies can claim deductions when relevant regulations are met. Generally, if the agency import company is the taxpayer on the Customs Import VAT Special Payment Voucher obtained for imported goods, the VAT amount specified on it can be deducted as input VAT.

Additionally, transportation fees, customs declaration fees, and other expenses directly related to import business, for which legal and valid deduction vouchers are obtained, can also be deducted according to regulations.

Regarding the deduction process, for Customs Import VAT Special Payment Vouchers, it is necessary to first collect data and submit it for matching through the "Customs Payment Voucher Data Collection and Matching Result Reception Platform". After successful matching, declare for deduction within the prescribed declaration period. For other deductible items, follow the normal input VAT deduction process. The required documents mainly include the original Customs Import VAT Special Payment Voucher, transportation invoices, customs declaration fee invoices, and other relevant vouchers.

References: Which company is good at acting as an agent for imported sound-insulating foam? Come and give me some advice!
Anthony Luo
Anthony LuoYears of service：10Customer Rating：5.0

Trade Compliance ExpertStart a Chat

If the agency import company imports in the name of the consignor and the consignor obtains the Customs Import VAT Special Payment Voucher, then the agency import company generally cannot claim deductions. Only by importing in its own name and being the taxpayer on the payment voucher is it possible to claim deductions.

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

Trade Dispute MediatorStart a Chat

In addition to the aforementioned expenses, import cargo insurance fees may also be deductible if compliant invoices are obtained, depending on local tax policy requirements.

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

Import Licensing AdvisorStart a Chat

Deductions are subject to time limits. The Customs Import VAT Special Payment Voucher must be submitted for verification and matching within 360 days from its issuance date. Overdue submissions or mismatched results will not be eligible for deduction.

Michael Zhang
Michael ZhangYears of service：10Customer Rating：5.0

Customs Clearance SpecialistStart a Chat

Agency import companies must retain import contracts, customs declarations, and other documents for tax authorities to verify the authenticity of the business, which is crucial for smooth deductions.

Daniel Kim
Daniel KimYears of service：4Customer Rating：5.0

Commodity Inspection and Quarantine ConsultantStart a Chat

Some regions have special regulations for transportation expense deductions, such as restrictions on transportation methods or scope. It is important to consult local tax documents.

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

Trade Compliance AdvisorStart a Chat

If imported goods are used for VAT-exempt items, collective welfare, etc., they cannot be deducted even if legal deduction vouchers are obtained.

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

International Logistics CoordinatorStart a Chat

For customs declaration fee invoices, it is necessary to ensure the invoice issuance is compliant, including the invoice header and content, as non-compliance may affect deductions.

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

International Market Development AdvisorStart a Chat

If the agency import company enjoys certain tax preferential policies, it may impact deductions, so it is important to understand this clearly in advance.

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