enteredExport agentWill the company itself collect tax payments?

Import and export agency companywill not directly collect customs tax payments, but will assist in handling tax filing matters. According to the latest 2025 "Customs Tax Administration Measures," the statutory taxpayer is always the import and export enterprise itself. The agency company primarily provides the following tax-related services:

• Pre - calculation service for customs duties / value - added tax
• Electronic declaration of customs payment vouchers
• Agent declaration of cross - border e - commerce comprehensive tax
• Management of input tax credit documents

What tax costs are included in the agency service fee?

41. The charging structure of a regular agency company should include:

• Basic service fee (charged at 0.5% - 2% of the cargo value)
  • Industry benchmark price in 2025: 1.2% for general goods / 1.8% for high - risk goods
• Document processing fee (200 - 800 yuan per ticket)
• System usage fee (annual 3000-20000 yuan)

Special Attention:The value - added tax (13%), consumption tax, anti - dumping duty, etc. levied by the customs on behalf of the tax authorities shall be paid by the enterprises themselves, and will not be included in the agency fees.

What changes does the new cross - border e - commerce tax policy bring?

The cross - border e - commerce tax policy implemented since January, 2025 requires:

• For orders with a single - transaction value of less than 2000 yuan, a 7% comprehensive tax shall be collected on behalf of the tax authorities.
• Goods in overseas warehouses must pay a deposit in advance when entering the warehouse.
• Returned goods can apply for a 60% tax refund.

Professional agency companies have upgraded ERP systems to automatically calculate cross-border comprehensive taxes and achieve second-level tax payments through Customs' 'Single Window 3.0'.

How to avoid tax risks?

When choosing an agency company, be sure to confirm:

• Hold the AEO advanced certification of the customs
• Provide tax payment vouchers that can be traced throughout the process.
• Support HS CODE pre - classification services.
• Have the ability to manage processing trade manuals.

Typical case: In 2023, due to the misreporting of commodity codes by an agency company, an enterprise had to pay additional taxes and late fees totaling 870,000 yuan. Under the new regulations in 2025, such mistakes will face an administrative penalty of 30% of the value of the goods.

How to calculate taxes for special trade methods?

Differences in tax treatment for different trade methods:

• General trade: Pay full - amount customs duties and value - added tax.
• Processing trade: Implement the deposit account system.
• Market procurement: Levied at 1% of the export value.
• Bonded logistics: Tax refund upon entry into the zone and tax collection upon exit from the zone.

Request the Agency to provideTrade method optimization plan, which can reduce the tax cost by 30% - 50% under reasonable circumstances.

Clarification of common misunderstandings

• Misconception 1: Is 'tax-inclusive agency' service legal?

  In 2025, Customs has explicitly cracked down on 'tax-inclusive' gray customs clearance, uncovering 3 cases involving over 20 million yuan in tax evasion.

• Myth 2: Can the FORM E certificate of origin automatically reduce taxes?

  It needs to be matched with the correct commodity code and origin standard. In 2024, an enterprise was required to pay back 420,000 yuan of tax relief due to not meeting the value - added standard.

(The policies described in this article are valid until June, 2025. For specific operations, please refer to the interpretation of the competent tax authorities. It is recommended to regularly participate in the AEO enterprise tax training organized by the customs. The latest training schedule can be queried through the official website of the General Administration of Customs.)