Who Bears the Agency Export Duty?
According to the 2025 Customs Law Implementation Rules, under agency export mode:
- Legal Declaration EntityFor export-licensed agency companies
- Actual tax burden bearerDepends on agency agreement terms
- Common Model 1: Production company bears all taxes
- Common Model 2: Agency company advances payment then settles
- From 2025, electronic customs declarations must indicate actual goods ownership
What key factors should be considered for tariff calculation?
The 2025 export tariff calculation formula remains:Tariff = Duty-paid price × Export tariff rate
- Confirmation of the dutiable value
- Priority given to actual transaction price (requires sales contract)
- Customs may initiate price inquiry procedures in special cases
- Commodity code (HS CODE) matching
- 2025 HS code version adds 127 new subcategories
- Recommended to use Customs General Administration official classification query system
- Export DrawbackRate linkage impact
- Example: Certain electromechanical products have 13% export rebate rate, requiring simultaneous consideration of VAT credit
How does agency model affect tariff calculation?
From 2025 customs audit cases, special attention required for:
- Commercial invoice issuerConsistency with customs declaration applicant
- Payment and receipt pathMatching with trade contract
- Whether agency service fee is separately listed (involves transfer pricing review)
- Pilot implementation in 2025:Agency export electronic filing systemRequirements
- Requires advance upload of scanned agency agreement
- Filing deadline shortened to 72 hours before cargo departure
What 2025 new policies affect tariff calculation?
- Dynamic export rebate rate mechanism
- 1174 commodity rebate rates adjusted monthly
- Pay attention to the adjustment catalog issued by the General Administration of Customs on the 5th of each month
- New customs valuation regulations
- Automatic price review triggered when FOB price is 30% lower than industry average
- Cross-border E-commerceSpecial policies
- Under the 9710/9810 model, agency exports can enjoy fast customs clearance channels
How to avoid tariff calculation errors?
Based on 20 years of agency practice experience, recommendations:
- Establish product database
- Maintain a complete HS code correspondence table
- Record historical declaration price fluctuation ranges
- Double - check Mechanism
- Agency company preliminary review + enterprise verification of declaration elements
- Utilize the advance ruling system
- In 2025, customs advance ruling response time will be shortened to 15 working days
Related Recommendations
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PSB Record: Shanghai No.31011502009912
