Issuance of Purchase Confirmation and Manufacturer Designation in Multi-stage Transactions (Manufacturer–Intermediary–Exporter)

Question

I am planning to purchase goods for export. If the transaction proceeds in the following order: Manufacturer → Intermediate Developer (Intermediary) → Our Company (Exporter), I would like to inquire whether a Purchase Confirmation can be issued at each stage to apply the zero tax rate. Additionally, in this case, please advise whether the intermediary or the actual manufacturer should be listed in the manufacturer field of the Export Declaration Certificate.

tflow_expert · Accepted Answer

If there are multiple transaction stages, once the final exporter issues a Purchase Confirmation, secondary or tertiary Purchase Confirmations can be issued for each subsequent transaction stage based on that document. When preparing an export declaration, if the goods are purchased from the market and the manufacturer is unknown, or if there are multiple manufacturers, the manufacturer's trade name should be entered as 'Unknown'. The manufacturer must be accurately recorded in cases where customs duty drawbacks are involved; regarding this, please consult with the customs broker in charge of your export declaration.

Issuance of Purchase Confirmation and Manufacturer Designation in Multi-stage Transactions (Manufacturer–Intermediary–Exporter)

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