Who exactly pays the export customs duties? An interpretation of the latest policies in 2025

Who bears the tariff in an agency export model?

According to the 2025 Customs Law and international trade practices,the responsibility for paying tariffs follows the principle of"The reporting entity is the taxpayer."After the export enterprise receives foreign exchange through the agency company,it needs to provide:

• Whenanagencycompanydeclaresexportsinitsownname:
  • Theoperatingunitregisteredwithcustomsshowsastheagencycompany
  • Theagencycompanybearsthestatutorytaxobligation
• The actual cost bearer depends on the agency agreement:
  • 76%ofagencycontractsstipulatethattheprincipalbearsthetax
  • 24%adoptanall-inclusivefeesystem(includingtaxagencyfees)

How to confirm tax obligations during customs declaration?

In 2025,the customs will implement the "double-headed" declaration mechanism for electronic customs declarations.

• Operatingunitfield:Mustfillintheagencycompanyscustomscode
• Consignorfield:Canfillintheactualcargoownerinformation
• Specialnotes:
  • Theagencyrelationshipmustbeclearlystated
  • The"Remarks"columnofthecustomsdeclarationformshouldindicatetheentrustmentagreementnumber.

What tariff-related fees are involved in agency exports?

According to the data from the General Administration of Customs for 2023-2025,the main cost components of export agency services are as follows:

• Statutorypaymentitems:
  • Exporttariffs(applicabletospecificgoods)
  • Anti-dumpingduties/Countervailingduties
• Agency service-related fees:
  • Customsdeclarationandinspectionfees
  • Documentcertificationfees
  • Time-limitrequirementsServicefee

What are the new changes in tariff payment in 2025?

Three major policy updates for agency export business:

• Electronicpaymentsystemupgrade:
  • Singlewindowsupportsdutypaymentbyagencycompanies
  • Addedtheelectronicfilingfunctionforthe"TaxPaymentAuthorizationLetter."
• HS code intelligent verification:
  • Customsdeclarationsystemautomaticallycompareshistoricaldeclarationrecords
  • Commodityclassificationdiscrepanciesexceeding5%triggermanualreview
• Credit management system optimization:
  • AEO-certifiedenterprisescanapplyforduty-guaranteedrelease
  • Agencycompanycreditratingaffectscustomsclearanceefficiency

How to avoid tariff disputes in agency exports?

Based on 20 years of agency business practice,the following measures are recommended:

• Agreementlevel:
  • Clearlyspecifydutycalculationbasis(FOB/CIF)
  • Includeexchangeratefluctuationrisksharingmechanism
• Require the agent to provide real - time logistics tracking
  • Requireagentstoprovidedetaileddutycalculation
  • Maintaincompletelogisticstrackingevidencechain
• Case warnings:
  • In2024,acertainelectromechanicalenterprisehadtobearanadditional12%tariffduetotheabsenceofaclauseregardingHScodesinthecontract
  • Atextileagencyexporttriggered200,000RMBadministrativepenaltyforundeclaredquotaqualifications

Frequently Asked Questions

Q: Can agency exports apply for tax refunds?

A: Eligible manufacturing enterprises can still process export tax refunds with agency certificates.

Q: How to handle incorrect duty payments?

A: Apply for duty recovery/refund within 3 years after cargo release,providing complete agency agreements and payment proofs.

Q: Are there special regulations for agencies?

A: Starting from 2025,the "Simplified Declaration + Tax Withholding" mechanism will be applied to cross-border e-commerce B2B exports,and agents will need to complete customs identity verification.