I. to enterExport agentWhen is the most compliant time to recognize revenue?

According toAccounting Standards for Business Enterprises No. 14 - RevenueAccording to international trade practices, an agency company can only recognize revenue when the following conditions are simultaneously met:

• Completecustoms clearanceSingle electronic declaration with customs system receipt.
• The goods have been physically delivered (as evidenced by the bill of lading receipt/warehouse handover document).
• The primary obligations stipulated in the service contract have been fulfilled.
• The amount of collection can be reliably measured.

II. How to distinguish and confirm between agency service fees and advance payments?

Professional agency companies must establishDual-account accounting system:

• Funds collected and paid on behalf:
  • Customs duties/VAT and other statutory taxes and fees
  • International transportation/insurance premium
• Agency service revenue:
  • Customs declaration service fee (charged according to the 2025 "Port Tariff Catalog" specifications)
  • Document Handling Fee (including ECFA and other free trade agreement certificates of origin)

III. How to determine the timing of revenue recognition for cross-border transactions?

It needs to be combined withThe InternationalTrade terms2025 EditionSpecific agreement:

• FOB Terms: The point in time when the goods pass the ship's rail at the port of shipment.
• CIF terms: The point in time when unloading is completed at the destination port.
• DDP terms: Delivery to the customer's designated location upon completion of import customs clearance.

IV. How Do Exchange Rate Fluctuations Affect Revenue Recognition Amounts?

New regulations for cross-border RMB payments in 2025 require:

• The agreed settlement currency at the time of signing (it is recommended to use the CIPS system for local currency settlement).
• CalculateThe central parity rate of the spot exchange rate on the trading day.Convert to RMB
• Forward exchange collections exceeding 90 days require the provision for exchange loss.

V. Should the Quality Bond Be Included in Current Period Income?

According toMinistry of Finance Interpretation Announcement No. 3 of 2025:

• For warranty periods ≤1 year, revenue can be fully recognized.
• For warranty periods exceeding one year, revenue shall be recognized in stages based on the fulfillment progress.
• Deductions due to quality disputes require the provision of bad debt reserves in the current period.

VI. How to recognize income from tax refund agency services?

Special attention is neededYear 2025Export tax refundNew Deal:

• Only registered comprehensive service enterprises are allowed to advance tax refund payments.
• The tax refund service fee shall be confirmed upon obtaining the "Summary Table of Export Goods Tax Refund."
• The period for supplementing and correcting the application materials shall not exceed 60 working days.

7. How to mitigate compliance risks in revenue recognition?

Recommend companies to establishThree-level review mechanism:

• Business Department: Retain a complete chain of logistics documentation.
  • Electronic Verification Record of Bill of Lading (B/L)
  • Customs data message archiving
• Finance Department: Implementing RPA for Automated Reconciliation
  • Intelligent Bank Receipt Matching
  • Cross-border cash pooling automatic netting

VIII. Warning Cases of Common Revenue Recognition Errors

Case of a Listed Company Penalized in 2023 for Revenue Recognition Violations:

• Please confirm in advance the uncompleted customs clearance revenue of 120 million yuan.
• The quality assurance deposit of 28 million was not separately disclosed.
• Cross-border RMB receipts not reported to RCPMIS as required

9. How to Verify the Normative Revenue Recognition of an Agency Company?

Customers can accessFour-Dimensional Verification Method:

• Check the customs single window declaration records
• Compare the time difference between bank payment and receipt slips.
• Request for Electronic Special VAT Invoice
• Check the enterprise classification level of the State Administration of Foreign Exchange.

10. What key points should be considered when selecting a professional agency company?

Key investigation recommendations:

• Do you hold the new version?Customs AEO Advanced Certification
• Is it connected toThe International Trade Single Window 3.0 system
• Has the financial system passed?ISO 27001 Information Security Management Certification