After the implementation of Announcement No.28 of the General Administration of Customs in 2026,the agentThe compliance threshold for businesses has been raised by 30%.Among enterprises operating under the traditional "lump-sum price" model,62% had their goods temporarily detained due to document defects.This indicates that the era of solely focusing on the level of agency fees has ended,and compliance and process efficiency have now become critical factors for survival in the industry.

The three core conflicts in import and export agency business: the triangular dilemma of compliance,cost,and efficiency

Full-process SOP under the agency import and export business: from contract toThe 12 key nodes of n

Step 1: Review the "iron triangle" clauses of the agency contract

Output:

• SpecifyProductname,HScode,andqualitystandards(mustbeconsistentwiththecustomsdeclarationform);
• AgreementLiabilityformisclassificationofcustomscodes(Agent/Principal);
• JoinThetimelimitforforeignexchangewrite-offprovisions(avoidfundsoccupation).

Step 2: The "double check" mechanism for document preparation

Output:

• BasicDocuments:AgencyAgreement,CustomsDeclarationPowerofAttorney,Invoice&PackingList(ChecktheHScodeandregulatoryrequirementsinthecontract);
• Specialdocuments:suchasProcessandFrequentlyAskedQuestionsforExportingMiningMachinerytoSoutheastAsia|ShanghaiImport/ExportAgentCheckthevalidityperiodofthecertificateandtheproductmodelinthecontract);
• RetentionElectronicinvoice(Customsauditlookbackperiodis5years).

Step 3: Verification of the "Three Flows Integrated into One" for Tax Compliance

Output:

• GoodsFlow:ConsigneeonB/Lorwaybillmatchesthecontract;
• FundFlow:Forexreturnpathmatchesthesettlementaccountintheagencyagreement;
• Invoiceflow:TheissuerofthespecialVATinvoicemustbeActualsupplier(avoidrisksoffalseinvoicing).

90% of enterprises overlook hidden risks: the time window for foreign exchange write-off and the pitfalls of related-party transactions

In the agency import business,if the principal is atWithin 90 days after the customs declaration and releaseIf the foreign exchange payment is not completed,it will trigger a warning from the customs that the enterprise is under scrutiny.In addition,the agency transactions between related enterprises (such as those entrusted by subsidiaries within the group) must be specified in the contractNon-affiliated transaction statementOtherwise,the tax authorities will reassess the profits according to the "arm’s length principle".

There are three optimization actions that can be implemented today.

• Downloadthe"Self-CheckListforImportandExportBusinessDocuments"(including28verificationpoints;youcangetthetemplateviaprivatemessage).
• Checktheexistingagencyagreementandaddthe"complianceguaranteeclause"(clarifyingtheresponsibilitiesofbothpartiesintheeventofHScodeerrorsordocumentdefects);
• Reviewthecustomsdeclarationsofthepast12monthsandfocusonverifyingthematchingdegreebetweentheHScodeandtheactualgoods(youcanusetheCustomsClassificationQuerySystemtodouble-checkthis).