I thought the goods would be importedOnly need to pay value-added tax based on the service fee?90% of enterprises have encountered problems with customs declaration types and cross-border receipts and payments—cases of overpaying taxes unjustly or being fined for underreporting occur in the industry every month.

According to the Administrative Measures for Value - added Tax and Consumption Tax on Exported Goods and Services implemented in 2025,agency export tax rebate needs to meet three conditions simultaneously: 稅務(wù)We have obtained the business filing certificate.We are well aware that when importing medical devices,it is necessary to ensure that the products have the corresponding Chinese medical device registration certificates.Even if an enterprise has the business filing,if the product does not have the corresponding registration certificate,it still cannot be legally imported.In addition,the model and specifications of the imported product must be completely consistent with the information on the registration certificate.Any discrepancies may lead to import obstruction.We will ensure that your products meet all registration requirements and smoothly enter the Chinese market.3PieceUnderlying logicTrap

The tax compliance of import and export agents,in essence,is aboutBusiness model,customs declaration documents,and capital flowof three-dimensional matching.90% of tax risks stem from cognitive bias in the following logic:

• BusinessModelTraps:Thetaxationrulesforpureagents(whochargeservicefees),buy-outagents(whoearnprofitmarginsongoods),andcross-borderagents(whoprovideoverseasservices)arecompletelydifferent.However,80%ofenterprisesuseasingletaxcalculationlogicof"6%agencyservicefees".
• CustomsDeclarationDocumentTraps:Ifthe"Remarks"columnofthe"DoubleHeading"customsdeclarationform(agentcompany+client)doesnotspecify"importagency",thetaxbureauwilldirectlyidentifyitasa"salestransaction"andrequirethetaxpayertopayadditionaltaxesattherateof13%onthesalesofthegoods.
• Cross-borderpaymentandsettlementtraps:Ifthecross-borderagencyservicefeeshavenotbeenregisteredfortaxexemption,eveniftheymeettheconditionof"beingentirelyconductedoverseas",theyarestillrequiredtopay6%value-addedtax.However,theregistrationperiodforthisexemptionisonlywithin30daysofthefirsttransactionoccurring.

II.Compliant Tax Calculation SOP for Import and Export Agents: Four Steps to Avoid 90% of Risks

Step 1: Identify the business model and taxable items

Output:

• Reviewtheagencycontract:Clarifywhetheritisa"pureagency"(onlyprovidingcustomsdeclarationandlogisticsservices)ora"buy-backagency"(wheretheagencycompanybuysthegoodsfirstandthenresellsthem).
• Markthetaxableitems:Pureagencytaxedat6%as"brokerageagencyservices";Buyouttaxedat13%as"goodssales";Cross-borderagency(e.g.overseasprocurementagency)needstodetermineifitfallswithinthescopeof"taxexemptionforcross-bordertaxableacts."

Step 2: Ensure that the customs declaration and the fund flow comply with regulations

Output:

• Single-headedcustomsdeclaration(undertheagency’sname):Thepaymentforthegoodsmustbetransferredfromtheclienttotheagency,andthentheagencywillpaythefactory/overseassupplier.
• Double-headeddeclaration(agent+principal’sheading):The"Remarks"columnofthedeclarationformmustindicate"Agentimport/export",andthepaymentflowmustbeconsistentwiththatoftheprincipal(theprincipalpaysdirectlytothefactory).
• Monthlyverification:Checkwhetherthe"TradeMode"columninthecustomsdeclaration(suchas"GeneralTrade"and"AgentImport")matchesthecontractmodel.

Step 3: Tax registration for cross-border receipts and payments (for cross-border agents)

Output:

• Determinewhethertheconditionsfortaxexemptionaremet:Theservicerecipientislocatedoverseas,andtheserviceisentirelyperformedoverseas(suchasoverseaswarehouseagencyandoverseasprocurementagency).
• Registrationprocess:Logintothee-TaxBureau→"Tax-freeRegistrationforCross-BorderTaxableActivities"→Uploadtheagencycontract,theoverseasregistrationcertificateoftheservicerecipient,andpaymentvouchers(suchasforeignexchangebills).
• Retainthematerials:Afterthefilingisapproved,keepthe"FilingForm"andrelateddocumentsforatleast5years,andbepreparedtofacetaxbureauinspections.

Step 4: Quarterly Tax Self-Check List

Output:

• Dothetypesofcustomsdeclarationforms(single/doubleheader)matchthecontractmodel?
• Isthefilingstatusofcross-borderpaymentsvalid?(Thefilingvalidityperiodisusuallyoneyear,anditneedstoberenewed30daysinadvance.)
• Aretheitemslistedontheinvoicecorrect?(“Brokerageandagencyservices”vs“Saleofgoods”)

III.Expert-level tax planning: Two invisible compliance points of cross-border agency services

90% of enterprises overlook the "beneficial owner" status of cross-border payments - if the agency company is identified as a "conduit company",the commission paid overseas may be subject to a 10% withholding tax at the source.Recommendation:

• Intheagencycontract,clarifythe"beneficialowner"clausetoprovetheagencycompany’sactualcontrolovertheservice(suchasowningateamandassumingrisks).
• Distinguishbetween"zerotaxrate"and"taxexemption":Whenexportagencyservicesapplythe"zerotaxrate",theinputtaxcanbededucted;while"taxexemption"isnotallowed.Iftheenterprise’sinputtaxishigh,choosingthezerotaxrateismorecost-effective(subjecttomeetingtheconditionsof"exportgoodsagency").

IV.Three tax compliance actions that can be implemented today

• Retrievethetransactionrecordsofthepastthreemonths1.Checkthefieldsof"TradeMode","Remarks",and"OperatingUnit",andmarkthedeclarationformswithdualconsigneeinformation.
• Exportthecompany’sbankstatements(includingforeignexchangeaccounts),filtertherecordsof"overseaspayments"and"foreignexchangeincome",andcheckwhetherthetax-freeregistrationforcross-borderserviceshasbeencompleted.
• Contactthecustomsbrokertoobtainscreenshotsofthe"Remarks"columnofthe"double-headed"customsdeclarationformsforthepastsixmonths,andverifywhetherthe"AgentImport/Export"markingisclearandlegible.