Is it necessary to pay value-added tax to provide international freight transportation agency services?

Is it necessary to pay value-added tax to provide international freight transportation agency services? Do you have it?

1、 According to the Notice of the Ministry of Finance and the State Administration on the Comprehensive Promotion of the Pilot Project of Replacing Business Tax with Value Added Tax (Cai Shui [2016] No. 36), Annex 3 of the transitional policy for the pilot project of replacing business tax with value-added tax: "1. The following items are exempt from value-added tax

（18） Direct or indirect international freight transportation agency services provided by taxpayers.

1. Taxpayers providing direct or indirect international freight transportation agency services must settle all international freight transportation agency service income collected from the principal and international transportation fees paid to international transportation carriers through financial institutions.

2. The freight transportation agency services provided by taxpayers for the transportation of goods between mainland China and Hong Kong, Macau, and Taiwan shall be implemented in accordance with the relevant provisions of international freight transportation agency services.

3. If the principal requests an invoice, the taxpayer shall issue a full value-added tax ordinary invoice to the principal for the income from international freight transportation agency services.

6、 The above value-added tax preferential policies are implemented during the pilot period of replacing business tax with value-added tax, except for projects with specified deadlines and the fifth policy. If the pilot taxpayer has already enjoyed the business tax preferential treatment in accordance with relevant policies and regulations before being included in the pilot program of replacing business tax with value-added tax, they shall enjoy the relevant value-added tax preferential treatment in accordance with this regulation during the remaining period of tax preferential treatment

2、 According to the Notice of the Ministry of Finance and the State Administration of Taxation on the Comprehensive Implementation of the Pilot Program of Replacing Business Tax with Value Added Tax (Cai Shui [2016] No. 36), "The content specified in the appendix of this notice shall be implemented from May 1, 2016, unless otherwise specified