Compliant definition of the procurement agency fees for imported equipment

Under the framework of the latest revised "Valuation Methods" issued by the General Administration of Customs in 2025,whether the agency service fees should be included in the customs value must meet two core conditions:Whether it constitutes a sales requirementandWhether it is actually borne by the buyerIn practical operations,special attention should be paid to the following demarcation points:

• Thedistinctionstandardbetweenindependentthird-partyservicesandseller-relatedservices
  • Verificationoftheindependenceofthesigningsubjectoftheservicecontract
  • Retrospectivereviewofthecapitalpaymentpath
• Assessment of the degree of correlation between the service content and the equipment procurement
  • Professionalservicessuchasthepreparationoftechnicalspecifications
  • Basicservicessuchaslogisticsandtransportation

Preferred strategies for the inclusion path of agency service fees

Based on twenty years of practical experience,we recommend that enterprises choose the optimal inclusion plan according to the procurement mode:

• Plan1:InclusionintheCIFpriceinapackagedmanner
  • Applicablescenarios:Thesellerdesignatesthelogisticsserviceprovider
  • Advantages:Simplifythecustomsdeclarationprocess
  • Riskpoints:Maytriggerpriceinquiries
• Plan 2: Separate itemized listing and independent payment
  • Applicablescenarios:Thebuyerindependentlyselectstheserviceprovider
  • Advantages:Avoiddoubletaxation
  • Technicalrequirements:Completeexpenseallocationsheets
• Plan 3: Post - period expense allocation mechanism
  • Applicablescenarios:Long-termequipmentmaintenanceagreements
  • Advantages:Smoothoutfinancialcosts
  • Compliancekeypoints:Documentsforinstallmentamortization

Key points for responding to the new customs valuation regulations in 2025

In response to the newly implemented Guidelines for the Examination of Special Relationships of the Customs,enterprises should pay special attention to:

• Themechanismofreversedburdenofproofforrelatedservicefees
  • Itisnecessarytopreparecompletequalificationdocumentsofserviceproviders.
  • Retaintherecordsofserviceproviderselectionforathree-yearperiod.
• The acceptance criteria for digital payment vouchers.
  • Thetimestamprequirementsforelectronicpaymentstatements.
  • Confirmationoftheconversionbasedateformulti-currencypayments.

Analysis of typical dispute cases

A certainA tax dispute of 3.27 million yuan arose in the import project due to improper handling of agency fees:

• Thefocusofthedispute:Thenaturedeterminationoftechnicalconsultingservicefees.
• Solutionpath:
  • Provideanindependentthird-partyserviceagreement.
  • Supplementthelistoftechnicaldeliveryresults.
  • Re-submitthechainofexpensepaymentvouchers.
• Handling result: Successfully reduced the disputed amount by 82%.

The screening criteria for professional service providers.

When choosing a compliant agency service institution,the following aspects should be emphasized:

• ThematchingdegreebetweentheAEOcertificationlevelofthecustomsandtheactualoperationteam.
• Thecompliancesuccessrateofhistoricaldeclarationdata.
• Theemergencyresponsemechanismfordealingwithcustomspriceinquiries.
  • Averageresponsetimelimit≤2hours.
  • Theabilityofprofessionalcustomsbrokerstoaccompanyon-siteinspections.