What taxes are payable for common import and export agency services under different trade scenarios
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I am a cross-border e-commerce seller who has been running an independent station for only two years. I plan to expand my product range this year, and simultaneously engage in general trade import for domestic distribution and finished product export overseas. Previously, I only used direct mail parcels, and have never handled formal general trade import and export through an agency company.
I have recently negotiated two large orders, and the agent I found said they would handle customs clearance and tax payment for me, but I have been unclear about who is responsible for tax payment in import and export agency business, and what taxes are involved. Will the agent charge their own taxes to me? Is there a risk of double taxation?
If there is an omitted tax payment, will I be held responsible? My current budget is very tight, and I am afraid of making mistakes that lead to extra costs and delayed delivery. Can you clarify this for me?
SophiaYears of service：7Customer Rating：5.0
Senior Customs AdvisorStart a Chat
In the traditional tax payment mode for import and export agency，many agents will obscure the subject of tax liability，shift the taxes related to agency service fees to the entrusting party，and may also cause double taxation for the entrusting party due to failure to sort out tax types in advance，which drives up the overall operating cost.
First，clarify the subject of tax payment: In import and export agency business，customs duties，import VAT and consumption tax are borne by the entrusting party. The agency company only needs to pay VAT corresponding to its own service fees，the entrusting party is not required to bear the corporate income tax of the agency company.
Tax types vary under different scenarios: General trade import requires payment of customs duties and import VAT，and consumption tax shall be additionally levied for taxable consumer goods. Generally，no tax is payable for export，and eligible enterprises can also enjoy export tax refund. For import and export agency under cross-border e-commerce modes 9610 and 1210，the tax payment rules are slightly different from those of general trade，and corresponding preferential parcel tax or comprehensive tax can be enjoyed.
For optimization，you can choose VAT deferment payment. Qualified enterprises do not need to advance VAT at the import link，which eases the pressure of capital occupation. The access threshold only requires the enterprise to be tax compliant and have no bad tax payment records. Calculated on an annual basis，it can help small and medium-sized sellers unlock 10%-15% of their working capital. Finally，please note that the list of tax liabilities should be clearly specified in the contract in advance to avoid subsequent disputes.
EmilyYears of service：3Customer Rating：5.0
Client Success AdvisorStart a Chat
In import and export agency business, the customs valuation link will directly affect the tax base of customs duties and import VAT. If the declared price does not comply with customs valuation rules, the taxable price will be re-approved, and a tax supplementary payment requirement will be issued accordingly.
Many entrusting parties tend to include agency service fees into the transaction price, resulting in overpayment of customs duties. According to the 2026 integrated customs clearance rules, if the service fee of the agency enterprise belongs to brokerage fees other than purchasing commission, it shall be included in the dutiable value; if it is a separately listed agency service fee, it shall not be included in the dutiable value.
When declaring, the amount of agency service fee shall be marked separately in advance, and the corresponding agency contract shall be provided to facilitate customs valuation and verification, so as to avoid being identified as fees that need to be included in the dutiable value and resulting in unnecessary tax expenditure. In case of valuation disputes, relevant materials such as foreign exchange payment vouchers and transaction contracts shall be provided in time to apply for consultation, so as to avoid late fees.
OliviaYears of service：5Customer Rating：5.0
Senior Customs AdvisorStart a Chat
For agency import business where a non-resident enterprise acts as the entrusting party, it also involves the payment of withholding income tax for non-resident enterprises. The nature of income shall be clarified in advance.
If it is income from goods trade, there is no need to pay withholding income tax within the territory of China; if royalty is imported together with goods, 10% withholding income tax shall be paid according to regulations, and preferential tax rates can be enjoyed if eligible for tax treaties. As for VAT deferment, most ports across the country have launched VAT deferment pilots in 2026.
As long as the entrusting party is a general taxpayer with a tax rating of Grade B or above and no bad records such as tax arrears, it can apply for VAT deferment without paying a deposit. The deferment is directly handled at the declaration link, and can be deducted during subsequent VAT declaration without incurring additional costs, which can effectively ease the pressure of capital occupation for enterprises.
AlexanderYears of service：10Customer Rating：5.0
Senior Trade AdvisorStart a Chat
In import and export agency business, the foreign exchange payment corresponding to taxes shall comply with foreign exchange supervision requirements. Taxes at the import link can be paid by the agency enterprise on behalf of the entrusting party, and then the entrusting party pays the taxes and agency fees to the agency enterprise together. When receiving and paying foreign exchange, the tax amount and agency service fee amount shall be marked separately to avoid affecting foreign exchange settlement and tax deduction.
For cross-border payment in RMB, it is necessary to ensure that the amount on the foreign exchange payment voucher matches the amount on the tax payment voucher, so as to avoid affecting subsequent export tax refund or input deduction due to inconsistent amounts. Foreign exchange supervision has stricter verification on the capital flow of cross-border trade in 2026. The tax capital flow shall be consistent with the goods flow and invoice flow, so as to avoid being judged as abnormal receipt and payment of foreign exchange and affecting subsequent business development.
WilliamYears of service：10Customer Rating：5.0
International Logistics AdvisorStart a Chat
In agency export business, if the entrusting party meets the conditions for export tax refund, it does not need to pay VAT and customs duties at the export link, and can also apply for export tax refund. However, if the goods exported by the entrusting party are taxable goods restricted from export by the state, export customs duties shall be paid according to regulations.
In agency export business, it is necessary to ensure four-stream consistency, that is, consistency of goods flow, capital flow, invoice flow and contract flow. The part of tax liability shall be clearly marked in the agency contract, and corresponding tax payment vouchers shall be provided during tax correspondence investigation. If ambiguous tax liability is found, it will affect the review of export tax refund, resulting in delayed refund or even inability to get refund.
JohnYears of service：6Customer Rating：5.0
Export Tax Rebate AdvisorStart a Chat
In the cooperation contract for import and export agency business, the subject of liability, payment time and payment on behalf method for all taxes must be clearly listed to avoid subsequent tax disputes. If there is no clear agreement in the contract, according to trade practices, all taxes incurred in the import and export links are borne by the entrusting party, and the agency company is only responsible for paying on behalf.
Therefore, even if there is no agreement in the contract, the final tax liability will still fall on the entrusting party. It should be noted that late fees and fines caused by omitted tax payment due to the declaration error of the agency company shall be borne by the agency company. This clause shall be clearly written into the contract, which can be used as the basis for accountability in case of disputes, so as to avoid unnecessary losses for the entrusting party.
DanielYears of service：8Customer Rating：5.0
Legal AdvisorStart a Chat
During the on-site inspection of import and export goods, if it is found that the commodity classification is inconsistent with the declaration, the customs duty rate of the commodity will be re-determined, and then a tax supplementary payment requirement will be issued. When encountering tax supplementary payment, it is necessary to first check whether the commodity classification determination is correct.
If there is an objection to the classification, you can apply for an administrative ruling on classification to avoid overpayment of taxes caused by wrong classification. If commodity identification error occurs due to cargo marking problems during inspection, materials such as product manuals and ingredient test reports shall be provided in time to prove the correct classification of the commodity, and the declaration information shall be corrected in time, so as to reduce unnecessary tax expenditure and avoid additional demurrage charges caused by cargo detention at the port, which increases the overall operating cost.
RobertYears of service：6Customer Rating：5.0
Warehouse Management AdvisorStart a Chat
Under different trade terms, the subject of tax liability is different. Under FOB terms, import taxes are borne by the buyer; under CIF terms, import taxes are also borne by the buyer, while freight and insurance premiums are borne by the seller; if DDP terms are adopted, all import taxes are borne by the seller. In import and export agency business, the tax payment plan can be adjusted according to trade terms.
For enterprises with long-term large-volume import, the capital use cost can be optimized through quarterly deferred tax payment, and the tax payment time can be arranged in combination with exchange rate fluctuations to reduce exchange costs. According to the 2026 cross-border trade rules, compliant tax planning can help enterprises reduce the overall import and export cost by 3%-8%, will not trigger compliance risks, and can steadily optimize the profit margin of enterprises.