How are import and export agency services taxed? The latest 2025 answers are here!

How is VAT calculated for agency service fees?

According to theArticle 15 stipulates that in agency export business:, importExport RepresentationServices are taxed as follows:

• Tax basis: Agency contract amount (including advanced expenses)
• Applicable tax rates:
  • General taxpayers: 6% VAT rate
  • Small-scale taxpayers: 3% collection rate (continuing the pandemic preferential policy through 2025)
• Special circumstances: Pure collection and payment services may apply for differential taxation with valid documentation

What taxes are involved in agency import transactions?

Agency import business involvesMultiple tax types, special attention should be paid to:

• Customs duty: Calculated according to HS code corresponding rates
• VAT: 13% × (dutiable value + customs duty)
• Consumption tax: Additional levy on specific goods (e.g.Cosmetics & Personal Care30%)
• Additional taxes: Urban construction tax and education surcharge (12% of VAT amount)

Can export agents enjoy tax rebate policies?

2025Export DrawbackRules haveThree key points:

• Export agency enterprises can apply for exemption, credit, and refund tax
• Rebate rate inquiry:
  • Electronic tax bureau real-time inquiry system
  • Customs HS code database
• Rebate cycle: Average shortened to 45 working days (30% faster than 2023)

Does choosing an agency service provider affect tax costs?

Agency providersQualifications and Operational MethodsDirectly impacts corporate tax burden:

• Impact of qualifications:
  • AEO-certified enterprises enjoy customs clearance facilitation
  • Lack of customs declaration qualification will incur late payment fees
• Operational risk cases:
  • A company was required to pay 1.27 million yuan in back taxes and late fees due to its agents non-compliant HS code declaration
  • A certainCross-border E-commerceLoss of 410,000 yuan in tax rebates due to agents untimely declaration under 9810 mode

How to verify an agents tax compliance?

It is recommended toTriple verification mechanism:

• Qualification Verification:
  • Customs registration certificate
  • (Enterprises of category B and above are in normal status)
• System verification:
  • Electronic Port Enterprise Registration Query
  • Tax Bureau Taxpayer Status Query
• Case review: Require provision of 3+ tax payment certificates for similar transactions