Does freight affect?Huh?

According to the 2025 "Announcement of the State Taxation Administration on the VAT and Consumption Tax Policies for Exported Goods and Services",whether the freight fee affects the tax refund depends on the trade terms:

• TransactionatFOBprice:Internationalfreightafterleavingtheportisnotincludedinthetax-rebatebase
• TransactionatCIFprice:ThefreightintheCIFpriceneedstobedeductedfromthetax-rebatebase
• TransactionatEXWprice:Domestictransportationcostsbeforefactorydeliverycanbeincludedinthetax-rebatecalculation

Export case of a mechanical and electrical enterprise in January 2025: The total CIF price is $120,000,including $15,000 in freight charges.The actual tax rebate base is $105,000 multiplied by the tax rebate rate of 13%,which equals $13,650.

II.How does an agency company allocate freight costs?

Professional agency companies usually adoptThe principle of three - document matching:

• Theplaceofdeparture/destinationofthetransportdocument(BL/AWB)isconsistentwiththatofthecustomsdeclarationform
• Theinvoiceamountisbrokendowninto:
  • Goodsvalue(tax-rebateablepart)
  • Freight(distinguishbetweendomesticandoverseassections)
• The payment voucher corresponds to the contract terms

Please pay special attention to the measures implemented by the General Administration of Customs in 2025.Intelligent Document Review System,requiring the freight split to be accurate to two decimal places.

III.What items are included in the agency service fee?

The charging structure of a regular agency company usually includes:

• Basicservicefee(Customsdeclarationdocumentpreparation,tax-rebatedeclaration)
• RiskSurcharge(Exchangeratefluctuationmargin,abnormaldocumenthandling)
• • PresentationofL/Cdocuments:800-1500yuanperorder
  • Agencyforexporttaxrebate:5%-8%ofthetaxrebateamount
  (Freight optimization plan,tax - rebate advance payment)

The 2015 industry survey showed that the agency fee is usually 1.5% to 3% of the tax refund amount,and some companies have launched related services.Tiered pricing: 1.8% in the first year,1.2% for renewed customers.

IV.How to choose the optimal freight accounting plan?

It is recommended toThree - dimensional evaluation method:

• Choiceoftrademethod:Forlong-termorders,freightpre-approvalcanbeappliedfor
• Transportationrouteoptimization:CompareSave15%offreightcosts
• Settlementcurrencycombination:SettlementinUSdollars+localcurrencycanreduceexchangelossesby3%-5%

Case of a textile export enterprise: Adopting the FOB + designated freight forwarder model,the annual tax rebate amount increased by 7.2%,and the transportation cost decreased by 4.5%.

V.Which freight disputes may trigger tax risks?

Audit focus in 2025 includes:

• Thedomestictransportationinvoicedoesnotnotetheexportcontractnumber
• TheproportionofinsurancepremiumandfreightintheCIFpriceisunbalanced
• Oceanfreightsurcharges(THC,BAF)arenotlistedseparately

Prevention suggestions: EstablishFreight account management system13.check the differences in freight data of customs declarations,bills of lading,and invoices monthly,and keep the original price negotiation records for at least 5 years.

(Data sources: GACC 2025 Statistical Bulletin,State Administration of Taxation Policy Interpretation,CIFA Survey Report)