Does the international air freight quotation include tax?
When foreign trade enterprises ship goods by international air freight, they often confuse the concepts of "logistics quotation tax" and "export tax rebate value-added tax": whether the air freight logistics quotation includes tax depends on the transportation trade terms; Export tax rebate is a value-added tax refund policy implemented by the government for the export of goods, which is independent of logistics, freight, and tax fees. This article is divided into two parts. Firstly, it clarifies the tax and fee rules for air freight quotations, and then elaborates on the complete tax refund process and necessary documents for air freight exports.
1、 Whether the international air freight quotation includes tax is divided into two scenarios
Logistics taxes and fees (customs duties, VAT): Only the DDP double clearance tax quotation includes the destination country's customs duties, value-added tax, and prepaid taxes and fees by the freight forwarder; FOB and DAP airport pick-up quotations do not include overseas taxes and fees, and import taxes and fees are borne by the consignee; The domestic air freight invoice only includes 6% logistics value-added tax, which belongs to the input cost of the enterprise and can be deducted.
Value added tax on export of goods (tax refund core): All air freight logistics quotations do not include value-added tax on product goods. The value-added tax generated during the product procurement process is applied for by the enterprise to the tax bureau after completing the export customs declaration, which is a separate tax policy and has nothing to do with the freight forwarder quotation.
2、 Complete prerequisite for air export tax rebate
The enterprise has completed the electronic tax bureau's export tax refund (exemption) filing and has the right to operate import and export;
The goods are actually shipped out by international air freight, and a formal export declaration form (tax refund copy) and air waybill MAWB are obtained from the customs;
Purchase goods and obtain compliant value-added tax special invoices, complete the tax refund check box;
Complete foreign exchange collection in accordance with foreign exchange management regulations, ensuring consistency in logistics, fund flow, and invoice information.
3、 5 Step Standard Operating Procedure for Air Export Tax Refund
Qualification filing: Before the first tax refund for a new enterprise, the business license and import/export right filing form must be submitted to the electronic tax bureau to complete the export tax refund and exemption filing;
Customs declaration and shipment: The goods are shipped by air, and the freight forwarder completes the export customs declaration, retaining the customs declaration form, packing list, purchase and sale contract, and air waybill;
Input invoice selection: The finance department selects the "export tax refund" option for the procurement special invoice on the value-added tax invoice comprehensive service platform;
Online tax refund declaration: Log in to the electronic tax bureau, fill out the detailed declaration form for tax exemption and refund (for production enterprises)/tax exemption and refund (for foreign trade enterprises), upload electronic information of customs declaration, waybill, and invoice, and the system will automatically compare the data;
Audit received: The tax system automatically verifies the document information, and without a doubt, the automatic audit is approved. The tax refund is transferred to the company's corporate account; There are doubts that need to be supplemented with supporting materials such as contracts and waybills for on-site verification.
4、 Key declaration deadlines and necessary documents
Declaration deadline: Complete the tax refund declaration within the value-added tax declaration period before April 30th of the following year for the export of goods. If the declaration is not made within the deadline and there is no extension of approval, only tax exemption and no tax refund can be obtained.
Core retained documents: export declaration form tax refund copy, value-added tax special invoice deduction copy, air waybill, export contract, purchase contract, bank remittance receipt. All documents shall be retained by the enterprise for at least 5 years for future reference.
5、 Reminder of common tax refund misconceptions
Mistakenly thinking that DDP air freight tax channels cannot provide tax refunds: as long as the customs declaration form and special invoice are obtained normally, any air freight channel can apply for tax refunds normally;
Neglecting the retention of air waybills: During tax verification, an air AWB waybill is required as the actual outbound voucher for the goods. After shipment, timely request scanned copies of the waybill from the freight forwarder for archiving.
Reasonable use of export tax rebates can significantly offset air freight logistics costs. Foreign trade enterprises should collect a complete set of documents in a timely manner after shipment, declare on time, and avoid missing tax rebate benefits.