From May 29, for export enterprises, the invoice commodity category for port miscellaneous fees and similar charges must be Production and Life Services

Policy Basis

Effective May 29, 2026, according to the Value-Added Tax Law of the People's Republic of China and Announcement No. 9 of 2026 by the Ministry of Finance and the State Taxation Administration, the original "Modern Services" and "Life Services" are merged into the first-level category "Production and Life Services." If port miscellaneous fees fall under logistics auxiliary services, brokerage agency services, etc., the invoice commodity category must display "Production and Life Services."

The original three categories of "Modern Services, Life Services, and Labor Services" are abolished and uniformly merged into the first-level category "Production and Life Services." The invoice commodity abbreviation must display "Production and Life Services * XX Service Fee," otherwise the system will directly report an error!

International freight forwarding tax exemption policy (2026-2027, strict conditions)

New invoice name:

*Production and Life Services*International freight forwarding agency service fee (international freight (tax-exempt):)

*Production and Life Services*Port loading and unloading fees, storage fees (6%)

*Production and Life Services*Customs declaration agency fees, warehousing fees (6%)

*Production and Life Services*Port miscellaneous fees (6%)

*Transportation Services*Domestic Trailer Transportation Fees (9%)

I. Tax Exemption Scope (Only for Pure International Freight Forwarding)

Limited to core agency services such as booking, route allocation, and cross-border document processing. Invoice items issued by our company before May 2026: "Brokerage Agency Services*Agent Freight/Agent Ocean Freight/International Freight Forwarding Agency Service Fees." The tax authority now stipulates that "Brokerage Agency Services" is no longer allowed. From June 2026, the tax authority requires the item name to be changed to: "Production and Living Services*Agent Freight/Agent Ocean Freight/International Freight Forwarding Agency Service Fees - Agent Freight." That is to say, "Brokerage Agency Services" is changed to "Production and Living Services," while the subsequent "Agent Freight" and other descriptions remain unchanged. Before invoicing, please confirm the invoice item name with the customer, especially for newly cooperated customers. If there are requirements, please indicate them in the email. Red-flush reissuance will not be accepted if the issue is not on our side. Please be informed.

Freight forwarding services between Mainland China and Hong Kong, Macao, and Taiwan shall be handled by reference to the above

II. Mandatory Conditions (All must be met, otherwise full taxation applies)

Revenue and international transportation fees must be settled through financial institutions

International freight forwarding income must be accounted for separately and must not be mixed with domestic loading/unloading, trailer, customs declaration, and other fees

If the entrusting party requests an invoice, a full-amount VAT ordinary invoice (tax-exempt) shall be issued, and a special VAT invoice shall not be issued

Third, key reminder: these fees are not tax-exempt (must be invoiced separately)

Port loading/unloading fees and storage fees (6%)

Domestic trailer transportation fees (9%)

Customs declaration agency fees and warehousing fees (6%)

Port miscellaneous fees (6%)

IV. Domestic Loading/Unloading Fee Policy (No tax exemption, standardized invoicing required)

Tax rate: General taxpayer 6%, small-scale taxpayer 3% (reduced to 1% in 2026-2027)

Definition: Loading, unloading, and handling services of goods between transportation tools and at loading/unloading sites (pure manual/tool operations). Invoice content verification: When receiving an invoice, check whether the invoice clearly indicates the specific service type (e.g., "Production and Living Services*Agent Port Miscellaneous Fees"), avoid issuing a general description of "Production and Living Services," and ensure consistency with the actual business.

Input tax deduction determination: If port miscellaneous fees are used for export tax-exempt projects, the input tax cannot be deducted; if used for taxable projects, the input tax can be deducted in accordance with regulations, but it is necessary to verify whether the tax classification code selected by the invoicing party is correct.

Document filing requirements: If export tax rebates are involved, ensure that the invoice is consistent with supporting documents such as export contracts and transportation documents, and complies with the filing requirements of the local tax authority

Content:

Please confirm the invoice item name before invoicing, thank you

2026年5月之前我司开的发票项目名称:“经纪代理服务“代理运费/代理海运费/国际货物运输代理服务费，税局现在规定不允许再开“经纪代理服务2026年6月起税局要求更改项目名称为:*生产生活服务*代理运费/代理海运费/国际货物运输代理服务费-代理运费也就是说*经纪代理服务*改为*生产生活服务*，后面代理运费那些不变。开票前请跟客户确认开票项目名称，特别新合作客户，如有要求请在邮件注明，如不是我司这边的问题不接受红冲重开，请知悉。