Who bears the tariff in an agency export model?

According to the 2025 Customs Law and international trade practices, tariff payment responsibilities followThe declarant is the taxpayer,After the export enterprise receives foreign exchange through the agency company, it needs to provide:

• When an agency company declares exports in its own name:
  • The operating unit registered with customs shows as the agency company
  • The agency company bears the statutory tax obligation
• The actual cost bearer depends on the agency agreement:
  • 76% of agency contracts stipulate that the principal bears the tax
  • 24% adopt an all-inclusive fee system (including tax agency fees)

How to confirm tax obligations during customs declaration?

In 2025, customs implements the dual-header declaration mechanism for electronic customs declarations:

• Operating unit field: Must fill in the agency companys customs code
• Consignor field: Can fill in the actual cargo owner information
• Special notes:
  • Export DrawbackThe agency relationship must be clearly stated
  • The remarks column of the customs declaration form should indicate the agency agreement number

What tariff-related fees are involved in agency exports?

According to 2023-2025 General Administration of Customs data, the main cost components of agency exports are:

• Statutory payment items:
  • Export tariffs (applicable to specific goods)
  • Anti-dumping duties/Countervailing duties
• Agency service-related fees:
  • Customs declaration and inspection fees
  • Document certification fees
  • Time - limit requirementsIn order to crack down on tax evasion, the customs and tax departments are now strictly examining the operation of buying export declarations. If the behavior of buying export declarations is discovered, the regulatory authorities will require tax replenishment (even a 2% tax rate may be a considerable amount). In addition, fines may also be imposed on the relevant responsible parties.Service fee

What are the new changes in tariff payments for 2025?

Three major policy updates for agency export business:

• Electronic payment system upgrade:
  • Single window supports duty payment by agency companies
  • New electronic filing function for Duty Payment Authorization Letter
• HS code intelligent verification:
  • Customs declaration system automatically compares historical declaration records
  • Commodity classification discrepancies exceeding 5% trigger manual review
• Credit management system optimization:
  • AEO-certified enterprises can apply for duty-guaranteed release
  • Agency company credit rating affects customs clearance efficiency

How to avoid tariff disputes in agency exports?

Based on 20 years of agency business practice, the following measures are recommended:

• Agreement level:
  • Clearly specify duty calculation basis (FOB/CIF)
  • Include exchange rate fluctuation risk sharing mechanism
• Require the agent to provide real - time logistics tracking
  • Require agents to provide detailed duty calculation
  • Maintain complete logistics tracking evidence chain
• Case warnings:
  • In 2024, a machinery company incurred 12% additional tariffs due to unaddressed HS code dispute clauses
  • A textile agency export triggered 200,000 RMB administrative penalty for undeclared quota qualifications

Frequently Asked Questions

Q: Can agency exports apply for tax refunds?
A: Eligible manufacturing enterprises can still process export tax refunds with agency certificates.

Q: How to handle incorrect duty payments?
A: Apply for duty recovery/refund within 3 years after cargo release, providing complete agency agreements and payment proofs.

Q:Cross-border E-commerceAre there special regulations for agencies?
A: Starting from 2025, cross-border e-commerce B2B exports will adopt a simplified declaration + tax withholding mechanism, and agents must complete customs identity verification.