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Can special invoices for international freight forwarders be deducted?
According to the provisions of the document "Reply of State Taxation Administration of The People's Republic of China on the fact that the freight forwarding fees paid by general VAT taxpayers shall not be deducted from the input tax" (Guoshuihan [2005] No.54):

"International freight forwarding business is a business in which an international freight forwarding enterprise acts as an intermediary between the client and the carrier, and is entrusted to handle international freight transportation and related matters and collect intermediary remuneration. Therefore, the international freight forwarding fee paid by the general VAT taxpayer shall not be used as the transportation fee to deduct the input tax. "

Accordingly, the Special Invoice for International Freight Forwarders obtained by your company shall not be used as transportation expenses to deduct the input tax.