How Should Agency Export Profits Be Paid? A Comprehensive Analysis of Foreign Trade Settlement in 2025

Must Agency Export Profit Payments Go Through a Corporate Account?

According to the latest foreign exchange management regulations in 2025, there arethree compliant paths for agency export profit payments::

• Regular corporate-to-corporate settlement: The agent collects foreign exchange, deducts service fees, and transfers the remaining payment to the principals corporate account.
• Cross-border RMB settlement: Profit distribution is completed through a cross-border two-way RMB capital pool.
• Offshore account operations: Funds are transferred via an NRA account established in a free trade zone (complete trade documents must be provided).

Special note: Payments exceeding USD 50,000 per transaction must submitproof materials matching the proforma invoice, customs declaration form, and shipping documents.How Do Different Payment Methods Affect Profit Settlement?

Comparative analysis of mainstream payment tools in 2025:

Advantages: Fast arrival (1-3 working days), transparent fees.

• Handling fee: 0.1% - 0.3%
  • Risks: Beware of intermediary bank deductions leading to amount discrepancies.
  • Advantages: Bank credit guarantee, suitable for large transactions.
• L/C(L/C)
  • Note: The 2025 ICC new version of letter of credit practices requires adding ESG clauses.
  • Emerging methods: Some cross-border payment platforms have obtained pilot qualifications from the SAFE.
• : Suitable for small - value orders.
  • Limits: No more than USD 200,000 per transaction, with an annual cumulative limit of USD 2 million.
  • How to Avoid Tax Risks in Profit Payments?

In 2025, tax supervision will focus on three aspects:

Authenticity of payment vouchers: Bank statements must have an error rate ≤5% compared to the declared amount.

• Reasonableness of service fees: Agency fees should typically be in the range of 3-8% of the cargo value (excluding special industries).
• Service fee rationality: Agency fees typically range between 3-8% of the cargo value (excluding special industries)
• Tax certificate completeness: Must obtain the special VAT invoice issued by the agent

Typical case: A furniture export company was found guilty of evading corporate income tax by receiving profits through private accounts, requiring tax repayment plus a 0.5 times penalty

How to handle cross-border payment delays?

Common issue resolution plans from recent three years:

• Bank-side reasons:
  • Request the agent to provide SWIFT message tracking
  • If exceeding 15 working days, submit a payment exception report to SAFE
• Trade dispute causes:
  • Immediately activate the arbitration clause in the trade contract
  • Pursue accounts receivable recovery through Sinosure

What are the new changes in foreign exchange control in 2025?

Key policy points requiring special attention this year:

• Digital currency pilot: Allows enterprises in free trade zones to use digital RMB for cross-border settlement
• Negative list adjustment: Added 3 new categories of prohibited export agency goods (involving semiconductor materials)
• Declaration time reduction: Foreign exchange income declaration period shortened from 90 days to 60 days

Recommended for enterprises to attend quarterlyCross-border capital pool policy interpretation sessionsorganized by SAFE