What Major Taxes Are Payable by Export Agency Companies and Compliance Notes
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I have just taken over the company's export agency business, and I only handled self-operated exports before. Now I assist clients with customs declaration, foreign exchange collection and settlement on their behalf, and I have no idea what taxes we need to pay.
For example, do we need to issue value-added tax (VAT) invoices for the agency services provided to clients? Are we required to pay all taxes such as VAT, corporate income tax and stamp duty? Will the new cross-border tax regulation introduced in 2026 affect our tax payment?
Will there be differences in tax and fee standards across different ports? I am worried about paying unnecessary taxes or being inspected due to compliance issues. Could you explain this in detail?
EmilyYears of service：3Customer Rating：5.0
Client Success AdvisorStart a Chat
The core taxes and fees payable by export agency companies are mainly divided into four categories，which are explained one by one in combination with the latest 2026 tax policies: First，value-added tax (VAT). Agency services fall under the category of modern service industry，applicable to a 6% VAT rate. If the agency services are fully provided to overseas customers and meet the conditions for cross-border service tax exemption，you can apply for VAT exemption，and need to keep documents such as cross-border transportation and foreign exchange collection vouchers for future inspection. Second，corporate income tax，which is levied based on the annual taxable income. Enterprises meeting the standards of small and micro enterprises can enjoy the preferential tax rate extended in 2026，which can be as low as 5%. Third，stamp duty，which is paid at 0.03% of the amount of the agency service contract. If the contract does not specify the amount，it can be declared based on the actual settlement amount. Fourth，if overseas agency cooperation is involved，it is required to withhold and pay the withholding tax for non-resident enterprises，which is usually at a rate of 10%.
Three key nodes should be grasped in the core process of compliant declaration: In the pre-link，documents such as agency contracts，customs declaration forms and foreign exchange collection vouchers should be reviewed to ensure the consistency of service flow and capital flow，In the mid-term declaration，agency service fees and collected payments on behalf of clients should be distinguished to avoid errors in tax calculation basis，In the later stage，document filing should be well done to cooperate with the letter verification and inspection of tax authorities.
It should be specially noted that in 2026，the customs and tax authorities have realized data linkage，and the verification requirements for consistency of four streams have been further tightened，that is，contract flow，capital flow，goods flow and invoice flow must be fully matched，and deviations in any link may trigger tax risks. In addition，there is little difference in tax policies for agency services across different ports，but for the VAT refund policy for agency services introduced by some free trade zones，eligible enterprises can apply for a refund of up to 50%，and you are advised to consult the local tax authority in advance.
For common compliance misunderstandings，it is necessary to avoid combining the collected payment on behalf of clients with agency service fees for tax calculation. At the same time，the pricing of agency services should comply with the arm's length principle to avoid the adjustment of taxable income by tax authorities. If there is an abnormality in tax letter verification，a full set of business documents should be prepared in time to cooperate with the inspection of the tax authority，so as to avoid late fees caused by delayed declaration.
AlexanderYears of service：10Customer Rating：5.0
Senior Trade AdvisorStart a Chat
Agent customs declaration services are VAT taxable items, and VAT shall be paid at a rate of 6%. In actual operation, it is necessary to pay attention to whether the pricing of customs declaration service fees complies with the arm's length principle, so as to avoid being adjusted by customs valuation. The cross-border trade customs clearance integration system launched by the customs in 2026 can realize real-time linkage between customs declaration data and the tax system.
If the pricing of agency services is significantly lower than the market fair value, it may trigger a tax early warning. In addition, late declaration fees, late fees and other charges incurred in the process of agent customs declaration shall not be deducted before corporate income tax, and shall be accounted for separately to avoid affecting the taxable income of corporate income tax.
If the goods under agency involve special supervision zones, you also need to pay attention to the preferential tax policies in the zones. For example, for the VAT refund policy for agency services introduced by the Shanghai Free Trade Zone, eligible enterprises can apply for a refund of up to 50%, and relevant documents should be prepared in advance for declaration.
OliviaYears of service：5Customer Rating：5.0
Senior Customs AdvisorStart a Chat
International freight forwarding services belong to the modern service industry, with a VAT rate of 6%. If the agency service involves cross-border transportation, it is necessary to confirm whether it meets the 2026 VAT exemption conditions, that is, international transportation agency services provided for export goods can enjoy VAT exemption, but documents such as cross-border transportation bills of lading and freight vouchers need to be kept. In addition, port miscellaneous fees, freight and other charges incurred in the logistics link, if paid by the agency company in advance and then collected from the client, shall be accounted for separately to avoid confusion with agency service fees leading to incorrect tax calculation.
The green logistics subsidy policy launched by the International Freight Forwarders Association in 2026 provides certain tax refunds to agency enterprises using low-carbon transportation methods, and eligible enterprises can apply to reduce the tax cost in the logistics link. It should be noted that if the agency service adopts the CIF trade term, freight and insurance premiums shall be listed separately to avoid increased VAT burden caused by combined tax calculation.
DavidYears of service：3Customer Rating：5.0
Business Development AdvisorStart a Chat
The tax structure of export agency companies shall be designed in combination with the characteristics of cross-border business. If overseas clients are involved, attention shall be paid to the withholding and payment of withholding tax for non-resident enterprises.
The latest implementation rules of the BEPS Action Plan in 2026 require that the pricing of agency services shall conform to the market fair value, so as to avoid adjustment of related party transactions. In addition, you can make use of the VAT exemption policy for cross-border services to apply for exemption for eligible agency export services, so as to reduce the VAT burden.
At the same time, tax risk isolation shall be well done, and agency business and self-operated export business shall be accounted for separately to avoid cross tax risks. If an enterprise carries out both agency and self-operated businesses, separate accounting books shall be set up to accurately calculate their respective income and costs, so as to avoid tax authorities levying taxes and fees at a higher rate.
SarahYears of service：3Customer Rating：5.0
Foreign Exchange AdvisorStart a Chat
The compliance of foreign exchange receipt and payment of export agency companies directly affects tax declaration. After the optimization of the CIPS RMB cross-border payment system in 2026, agency foreign exchange collection shall ensure the consistency of capital flow and service flow, that is, the agency service fee paid by the client shall be remitted through compliant channels to avoid abnormal capital return. In addition, when settling foreign exchange, agency service fees and collected payments on behalf of clients shall be distinguished and accounted for separately to ensure the accuracy of the tax calculation basis for VAT declaration.
If foreign exchange receipt and payment involve offshore accounts, the latest foreign exchange administration regulations shall be followed, and account filing shall be completed in advance to avoid being listed as a key object of foreign exchange supervision. If there is a delay in foreign exchange collection, the reason shall be explained to the tax authority in time to avoid affecting the approval of the VAT exemption application.
JohnYears of service：6Customer Rating：5.0
Export Tax Rebate AdvisorStart a Chat
Export agency contracts shall specify the clauses on tax bearing to avoid disputes caused by unclear clauses. In international trade in 2026, tax clauses for cross-border services shall comply with domestic tax laws and international practices.
If it is agreed that the client shall bear the taxes and fees, the type, tax rate and payment method of the taxes and fees shall be clearly specified in the contract. In addition, attention shall be paid to taxes and fees related to intellectual property rights.
If the agency service involves the licensing of patents and trademarks, VAT and corporate income tax shall be withheld and paid to avoid tax penalties due to omission. If there are soft clauses in the contract, such as unclear tax bearing, it is necessary to negotiate with the client for modification in time to avoid subsequent legal risks and tax disputes.
WilliamYears of service：10Customer Rating：5.0
International Logistics AdvisorStart a Chat
Although the on-site customs inspection link does not directly generate taxes and fees, it may affect the accuracy of tax declaration. If the inspection finds that the goods are inconsistent with the declaration, it may lead to valuation adjustment, which in turn affects the tax calculation basis of agency service fees. The intelligent inspection system launched by the customs in 2026 can quickly identify declaration abnormalities.
Agency companies shall prepare documents in advance to ensure that the goods information is consistent with the declaration, so as to avoid errors in tax calculation caused by inspection. In addition, the party responsible for container unpacking fees, inspection fees and other charges incurred during inspection shall be clearly defined.
If these fees are paid in advance by the agency company, they shall be collected from the client and VAT invoices shall be issued to avoid bearing additional taxes and fees by the agency itself. If there is a dispute during inspection, you shall contact the customs inspection department for communication in time and provide relevant supporting materials to avoid tax adjustment.
EllaYears of service：10Customer Rating：5.0
Senior Financial AdvisorStart a Chat
Special packaging services are VAT taxable items, with a tax rate of 6%. If the goods under agency are dangerous goods, UN packaging certificates shall be provided, and relevant packaging service fees shall be accounted for separately to avoid combined tax calculation with agency service fees. The green packaging subsidy policy launched in 2026 provides certain tax refunds to agency enterprises using environmentally friendly packaging, and eligible enterprises can apply to reduce the tax cost in the packaging link.
In addition, it is necessary to ensure that the invoices for packaging fees are compliant, so as to avoid obtaining falsely issued special VAT invoices. If the goods under agency involve dangerous goods declaration, documents such as MSDS reports and packaging appraisal certificates shall be prepared in advance to avoid the inability to deduct taxes and fees for packaging services due to incomplete documents.
SophiaYears of service：7Customer Rating：5.0
Senior Customs AdvisorStart a Chat
Although export agency companies do not directly handle export tax refunds, they need to assist clients in completing tax refund document filing. The export tax refund audit in 2026 has strengthened the inspection of agency business, and it is necessary to ensure the consistency of the four streams of agency export goods, that is, the consistency of contract flow, capital flow, goods flow and invoice flow. In addition, the invoice for agency service fees shall meet the issuance requirements for special VAT invoices, based on which the client can deduct input tax.
If the invoice is issued incorrectly, it will affect the client's tax refund and the enterprise's own tax declaration. Regular self-inspection of agency business documents, including agency contracts, customs declaration forms, foreign exchange collection vouchers, etc., shall be carried out to avoid abnormal tax letter verification. If documents are missing, they shall be supplemented in time to ensure the smooth progress of the tax refund process.