According to the Notice of the Ministry of Finance and the State Taxation Administration on Comprehensively Launching the Pilot Program of Replacing Business Tax with Value - added Tax (Caishui 〔2016〕 No. 36), agency customs declaration services do not belong to cargo transportation agency services and cannot enjoy the preferential policy of VAT exemption for international cargo transportation agency services. Other businesses can enjoy it if they belong to cargo transportation agency services, otherwise they cannot.