How Exactly is Agency Export Duty Calculated? 2025 Latest Policy Interpretation

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