Which accounting category should freight costs be recorded under?

According toThe Latest International Trade Accounting Standards in 2025,The handling of export freight needs to be differentiated based on trade terms:

• FOBterms:FreightincludedSalesexpenses-Transportationcosts
• CIF/DDPterms:shouldbeincludedCostofgoodssold
• EXWterms:Itisrecommendedtolistthemseparately.SubjecttobePaidbyOthers

How to reasonably allocate cross-border transportation costs?

It is recommended to adoptValue - of - goods proportion methodAllocation:

• Calculatethetotaltransportationcostforasinglebatchofgoods
  • Basefreightrate(referencevalueoftheBDIindexin2025)
  • Fuelsurchargeadjustmentratio
  • DestinationPortHandlingFeeFixedCost
• Allocate according to the weight of each category’s cargo value.
  • High-valuegoodsbearhigherinsurancecosts.
  • Special-sizedcargolistedseparatelyforover-dimensionalcharges

What are the new regulations to pay attention to when verifying freight invoices?

In 2015,the General Administration of Customs issued Announcement No.38,which clearly stated that:

• Cross-bordershippinginvoicesmustincludeVehicleIdentificationNumber
• Theweightdiscrepancybetweentheoceanbillofladingandthepackinglistmustnotexceed3%.
• Thebubble-sharingcoefficientcalculationmustbenotedintheremarkscolumnoftheinvoice.

How do different modes of transportation affect cost accounting?

Through comparative analysis of practical cases:

• OceanFullContainerLoad(FCL):
  • Allocatebycontainerunitcost.
  • Demurragefeesrequireadvanceprovisionofreserves.
• Air Consolidation (Consol):
  • Usingvolumetricweightastheallocationbasis.
  • Specialhandlingfeesforsecuritychecksareaccountedforseparately.

Have you encountered these 5 common tax and financial misconceptions?

According to 2025Corporate Audit Cases:

• Misunderstanding1:Includingdestinationportmiscellaneousfeesinadministrativeexpenses
• Misconception2:Failingtodistinguishtradetermsanduniformlyincludingthemincosts.
• Misconception3:NeglectingtoRecordContainerDemurrageCharges
• Myth4:Thedirectmailshippingfeehasnotbeenseparatedfromtaxes.
• Misconception5:RCEPregionaltransportationfailstoutilizetariffreductionprovisions

Recommended for enterprises to establishFour-dimensional Freight Cost Control System: ① Analysis Matrix of Trade Terms ② Cost Model of Transportation Methods ③ Process of Customs Compliance Review ④ Hedging Mechanism for Exchange Rate Fluctuations Regularly conduct transportation cost audits,paying particular attention to the new requirements introduced in 2025.Carbon Tariff Declaration Requirements,to avoid tax risks caused by improper handling of freight costs.