Aggregate Tax Guarantee

Aggregate tax payment guarantee is a facilitation measure in customs tax collection. It means that, with customs approval, an enterprise that imports and exports goods multiple times within one tax payment cycle (usually one month) does not need to pay the payable taxes on a shipment-by-shipment basis. Instead, the taxes are aggregated and assessed uniformly, and the enterprise provides a guarantee (deposit or bank guarantee) to ensure timely payment of the taxes. Use cases: suitable for enterprises with frequent imports and exports, relatively low value per shipment, and a desire to simplify the tax payment process, such as cross-border e-commerce and processing trade enterprises. Notes: the enterprise must have customs advanced certification qualification, the guarantee amount must cover the estimated taxes, and failure to pay on time will affect the credit rating. Difference from other terms: it is different from 'shipment-by-shipment taxation' with immediate payment, and also different from 'aggregate taxation' itself—the latter is a tax payment method, while aggregate tax payment guarantee is its supporting guarantee requirement to ensure tax payment security. This term is commonly seen in General Administration of Customs announcements and enterprise customs declaration practice.