Export agentWhat items are included in the fees?

According to the Service Specifications issued by the General Administration of Customs in 2023,Export agentstandard agency fees typically include the following components:

• Basic Service Costs: Core services such as customs document processing and document preparation.
• Advance payments: Prepaid duties, transportation deposits, and other advances.
• Special service surchargesValue-added services
• : Expedited clearance, special storage, and other premium services.Risk assumption fees
• : Costs related to exchange rate lock-in periods, quality dispute resolution, and other risks.Third-party commissions

What settlement methods are available for agency fees?

: Overseas agent shares and other foreign-related expenses.

• Advance payment system(Recommended for new clients)
  • Pay 30%-50% deposit to initiate service
  • Final payment to be settled within 3 working days after bill of lading issuance
• Post-payment system(Applicable to long-term cooperative clients)
  • Monthly billing system (settle previous months fees before the 5th of each month)
  • Letter of credit settlement (LC payment cycle not exceeding 90 days)
• Phased payment(Recommended for large orders)
  • Pay 20% during production preparation stage
  • Pay 50% before shipment
  • Pay 30% after customs clearance completion

How to properly handle agency fee accounting?

According to the latest Enterprise Accounting Standards, the following treatment methods are recommended:

• Accounting subject setup
  • Main business cost - agency service fee
  • Other receivables - advanced expenses
  • Selling expenses - commission expenditure
• Key points of invoice management
  • Must obtain special VAT invoice (6% or 9% tax rate)
  • Cross-border payments require attached SWIFT messages and payment vouchers
  • Advanced expenses require copies of customs payment documents

How to achieve tax optimization in agency fee payments?

Strategies that can be adopted under the 2025 tax compliance framework include:

• VAT treatment
  • Domestic agency fees can be fully deducted for input tax
  • Foreign commissions require withholding and payment of 6% VAT
• Income tax optimization
  • Export tax refundIncluded agency fees can apply for refund
  • Payments to overseas related parties must comply with arms length principle
• Cost allocation techniques
  • Convert part of service fees into product packaging costs
  • Utilize free trade zone policies for expense segmentation

What potential risks exist in agency fee payments?

According to industry statistics, major risk points in 2024 include:

• Exchange Rate Fluctuation Risk
  • It is recommended to adopt hedging contracts
  • Agree that fee valuation currency matches collection currency
• Financial security risks
  • Require agents to provide bank guarantees
  • Use letter of credit settlement for large payments
• Compliance risks
  • Avoid cash payments (single transactions exceeding 50,000 require reporting)
  • Overseas payments require tax filing completion

Quick answers to common questions

• Q: Can agency fees be included inExport tax refundbase amount?

  A: According to Document Cai Shui [2022] No. 28, eligible direct service fees such as customs declaration and transportation can be included in tax refund calculations, but commission expenses are excluded.

• Q: How to handle commissions paid to individual agents?

  A: 20% labor income tax must be withheld at source, and single payment must not exceed the foreign exchange control limit of USD 50,000.

• Q: What should be noted in the fee clauses of agency contracts?

  A: The fee composition details, payment schedule, and dispute resolution mechanism must be clearly specified. It is recommended to include an exchange rate fluctuation adjustment clause.