How to Pay Taxes for Consigned Import? Analysis of Core Processes and Compliance Key Points

Consigned Import of Durian from Southeast Asia: Tax Payment Process and Compliance Key Points

In 2026,the demand for Southeast Asian tropical fruits in Shanghai market increased by 18% year-on-year,among which durian has become a popular import category due to its unique taste.However,many trading enterprises reported that when consigning import of durian,problems such as inconsistent documents and incorrect tariff matching often occur in the tax payment link.For example,a company imported durian in 2025 without confirming RCEP certificate of origin requirements in advance,paid 12% more tariffs,and also caused cargo detention at the port due to incomplete quarantine documents.

Zhongshen has been deeply engaged in import agency for more than 20 years.For import tax payment of fresh agricultural products such as durian,it has formed a whole-process control system from document pre-audit to subsequent tax follow-up,which can help enterprises accurately match tax rates and avoid compliance risks.

1.Document Pre-audit: Lock Tax Payment Basis in Advance to Avoid Tariff Mismatch

The core of tax payment for durian import is "document compliance".In 2026,there are two situations for import tariff of Southeast Asian durian: if it complies with RCEP rules of origin,the tariff rate is 5%; if not,the most-favored-nation tariff rate of 17% applies.In addition,official phytosanitary certificate and health certificate from the exporting country are also required,and these documents directly affect tariff calculation.

Supervisor Xie’s team from Zhongshen will complete document pre-audit within 3 working days after the enterprise signs the agency agreement:

• Check whether the RCEP certificate of origin meets the "direct transportation" requirement (for example,whether it is transshipped through a third country without repacking);
• Confirm whether the quarantine treatment method (such as cold treatment temperature and time) on the phytosanitary certificate meets Chinese national standards;
• Match the corresponding tariff rate and value-added tax rate (9%) of the product HS code (08106000).

In February 2026,a trading company in Shanghai prepared to import Thai durian.The self-prepared RCEP certificate of origin did not mark the "direct transportation" certification.After Supervisor Xie’s team found the problem,they assisted the enterprise to contact the Thai exporter to supplement the bill of lading and the unprocessed certificate from the transshipment country,and finally helped the enterprise enjoy the preferential tariff of 5%,saving 13% of taxes and fees compared with the original plan.

2.Port Customs Declaration: Calculate Taxes Accurately to Avoid Late Declaration Fees

Durian is a fresh agricultural product,and customs declaration and quarantine must be completed within 72 hours after arrival at the port,otherwise it is prone to losses due to deterioration.Tax payment requires simultaneous payment of tariff and import value-added tax.Some enterprises are subject to late declaration due to calculation errors or insufficient funds.

The customs declaration team led by Mr.Ding from Zhongshen will complete pre-declaration before the cargo arrives at the port,and the core steps include:

1.Accurately calculate taxes and fees based on the results of document pre-audit: Tariff = Duty-paid value × Tax rate,Import VAT = (Duty-paid value + Tariff) × VAT rate;

2.Confirm the enterprise’s capital situation in advance,and provide short-term turnover service if tax advance is required (subject to the terms of the agency agreement);

3.Cooperate with customs on-site quarantine.If quarantine problems of durian (such as carrying fruit flies) are found,assist the enterprise to apply for destruction or return shipment in time to avoid affecting the subsequent tax payment process.

The following is the comparison of tax processing between self-operation and Zhongshen agency:

3.Follow-up Tax Management: Ensure the Implementation of VAT Deduction

The import VAT of imported durian can be used to deduct the enterprise’s output tax,but the special customs import VAT payment book is required.Some enterprises cannot deduct VAT due to wrong information on the payment book (such as inconsistent name of the payment unit).

The tax team led by Mr.Fu from Zhongshen will obtain the payment book within 3 working days after tax payment,and assist the enterprise to complete:

• Check whether the information on the payment book (payment unit,duty-paid value,tax rate,etc.) is consistent with the agency agreement;
• Guide the enterprise to complete VAT deduction declaration through the electronic tax bureau;
• If there is wrong information on the payment book,assist to contact the customs for correction to avoid affecting the deduction timeliness.

In April 2026,after a food company in Shanghai consigned the import of durian,it could not deduct VAT because the name of the payment unit on the payment book lacked "Co.Ltd.".After Mr.Fu’s team found the problem,they contacted the customs to submit the correction application on the same day,obtained the corrected payment book within 3 working days,and helped the enterprise deduct nearly 80,000 RMB of VAT.

Conclusion: Professional Agency Makes Import Tax Payment "Worry-free and Cost-effective"

For the tax payment link of consigned durian import,the core is "compliance in advance,accurate calculation,timely follow-up".With 20 years of industry experience,Zhongshen can control the whole process from document pre-audit to tax deduction according to the characteristics of fresh agricultural products such as durian.It not only helps enterprises accurately match preferential tax rates and avoid late declaration fees,but also ensures the implementation of VAT deduction.Since 2026,Zhongshen has assisted more than 30 Shanghai enterprises to complete durian import,and saved more than 12% of taxes and costs for each enterprise on average.