Accounting practices for import equipment agency fees: Three key points determining corporate profit margins

Core components of import equipment agency fees

foreign tradeThe fee structure involved in agency services directly affects corporate import cost accounting. According to Announcement No. 38 of the General Administration of Customs in 2025, agency fee accounting must clearly specify the following three types of fees:

• Basic service fee: Fixed costs such as customs declaration, inspection, and document preparation
• • Presentation of L/C documents: 800 - 1500 yuan per order
  • Agency for export tax rebate: 5% - 8% of the tax rebate amount
  :
  • Special equipment transportation solution design
  • Temporary storage and insurance surcharges
  • Technical parameter compliance review
• Risk Reserve: Exchange rate fluctuation buffer funds, port demurrage provisions, etc.

Four key points in accounting treatment

The 2025 tax audit focus has extended to the field of import service fees. Companies are advised to pay special attention to:

• Fee segmentation timing: Basic service fees paid before equipment arrival should be recorded under construction-in-progress accounts
• Customs duty base confirmation: Agency contracts must separately list service items not included in the dutiable value
• Exchange rate difference treatment: Use the middle exchange rate on the first working day of the payment month for conversion
• VAT deduction chain: Timely provision of 6% VAT special invoices by the agency

Typical dispute case analysis

A certainMedical EquipmentAn importing company incurred 720,000 yuan in tax losses due to improper agency fee handling:

• Dispute point: Including equipment debugging guidance fees in equipment original value
• Customs determination: Technical service fees should be accounted for separately
• Solution: Adopt phased accounting model (FOB price + onshore service fee separation)

2025 compliance operation recommendations

Based on the latest customs valuation methods (2025 edition), the following measures are recommended:

• Include in agency agreementsFee breakdown clauses, distinguishing at least three categories: transportation, insurance, and technical services
• Require the agency company to providePhotocopies of original vouchersIncludingMaritime TransportationCopy of bill of lading, dock work order, etc.
• EstablishDual ledger systemRecording financial payment data and customs declaration data separately
• For agency fee expenditures exceeding 10% of equipment value, prepare in advancePrice pre-audit application

Common operational error warnings

• Mixing agency company advances with own capital payments
• Overlooking implicit service fee allocation under CIF terms
• Failing to timely update the 2025 edition ofimport and exportAdditional notes to the Customs Tariff
• Using unregistered settlement channels for cross-border payments