--- title: "Can the customs declaration process and compliance requirements for agent import be operated in accordance with self-operated import?" description: "A trading enterprise mainly engaged in importing precision instruments，which has been engaging in self-operated import previously，feels anxious after signing the agent import agreement due to worry about operation confusion，fearing that operating in accordance with self-operated import rules will lead to problems such as customs detention，tax deduction failure，cargo ownership disputes and so on. It is clarified that agent import cannot copy the rules of self-operated import，risks need to be isol..." url: "https://www.sh-zhongshen.com/en/qa/customs-process-compliance-differences-between-agent-and-self-import.html" language: "en" type: "Q&A" category: "Customs Declaration Q&A" datePublished: "2026-10-12" dateModified: "2026-10-12" brand: "Zhongshen Trading China" answerCount: 9 --- # Can the customs declaration process and compliance requirements for agent import be operated in accordance with self-operated import? ## Question I am the owner of a trading company in Shanghai mainly engaged in importing precision analytical instruments. I have been engaging in self-operated import before, and I just signed an agent import agreement with Zhongshen last month. Recently, the first batch of goods shipped from Hamburg, Germany is about to arrive at the port, and I am very anxious now: I used to handle all the customs declaration, tax and cargo ownership processes of self-operated import by myself, now we switch to the agent mode, will someone directly apply the whole set of self-operated import rules for convenience? If operated in accordance with self-operated import rules, will the goods be detained by customs due to inconsistent entities during customs declaration? Will there be problems with tax deduction? Also, if the cargo ownership is calculated in accordance with self-operated import rules, will our company have to take the responsibility if there is a dispute in the process? I am keeping an eye on the messages from the freight forwarder every day now, just afraid of mistakes, and I want to clarify whether agent import can be operated in accordance with the rules of self-operated import at all. ## Answers ### Answer 1 — Best Answer Many small and medium-sized foreign trade enterprises have a common misunderstanding: they mistakenly think that agent import can completely copy the operation rules of self-operated import，which is an extremely dangerous industry minefield. If you blindly operate in accordance with self-operated import rules，first of all，it will trigger the risk of inconsistent customs declaration entities，directly leading to port detention and customs detention of goods，resulting in thousands of port detention fees and container detention fees per day. If rectification is not completed within 14 days，the case may also be transferred to the anti-smuggling department by the customs，Secondly，in the tax link，due to the inconsistency between the deduction entity and the actual import entity，VAT deduction cannot be completed，resulting in an additional 13% of cost expenditure，and even being listed as an abnormal account by the tax authority，In terms of cargo ownership，if it is attributed in accordance with self-operated import rules，it will cause asset disputes between the principal and the agent，and in serious cases，the account will be frozen by the court. The core measure of physical risk isolation is **the words "Agent Import" must be clearly marked on all customs declaration documents**，while the cargo ownership is clearly marked as the principal，which is completely isolated from the agent's own assets. Exclusive loss stop tip: When entrusting Zhongshen to act as an agent for import，you can apply for pre-verification document service in advance. We will lock the agent entity simultaneously during the document review stage，communicate with the customs about the agent filing information in advance，and complete the document correction within 24 hours in case of abnormality，so as to avoid the risk of port detention. **status:** accepted **Author:** Eric Zhou **Date:** 2026-10-12 ### Answer 2 The filling rules of customs declaration form for agent import are essentially different from those for self-operated import: for agent import, the agent shall be filled in the "Operating Unit" column of the customs declaration form, the principal shall be filled in the "Consignee Unit" column, and "Agent Import" and the entrustment agreement number shall be marked in the "Remarks Column"; while for self-operated import, you only need to fill in yourself as the operating unit and consignee unit. If you blindly fill in the form in accordance with self-operated import rules, the customs will directly trigger an early warning of inconsistent entities when reviewing the documents, resulting in the customs declaration form being returned, and you need to delete the form and re-declare, the whole process will be delayed by at least 3-5 days, resulting in port detention fees and container detention fees. In addition, if the duty-paid price is calculated in accordance with self-operated import rules in the price review link, the agent service fee is not included in the scope of duty-paid price, which will cause disputes in customs price review, and you need to supplement and submit documents such as agency agreement, expense invoice and so on, and in serious cases, the goods will be temporarily detained by the customs for price consultation. **status:** suggested **Author:** Daniel Xu **Date:** 2026-10-12 ### Answer 3 The cargo ownership control logic of agent import is completely different from that of self-operated import: for self-operated import, the bill of lading is directly endorsed by the consignee to pick up the goods, and the cargo ownership always belongs to itself; while for agent import, the bill of lading needs to be endorsed and transferred by the agent to the principal. If operated in accordance with the self-operated import mode without endorsement transfer, the cargo ownership will belong to the agent by default, the principal cannot pick up the goods directly, and even the goods will be seized due to the debt problem of the agent. In addition, for the application for free storage period in the logistics link, agent import needs to be applied in the name of the principal. If applied in the name of the agent in accordance with self-operated import rules, the port detention fee incurred after the expiration of the free storage period will be borne by the agent and then passed on to the principal, increasing unnecessary costs. It is recommended to clarify the endorsement requirements of the bill of lading when booking the space, and at the same time require the freight forwarder to issue a cargo ownership transfer confirmation letter to ensure the safety of cargo ownership. **status:** suggested **Author:** Grace Wang **Date:** 2026-10-12 ### Answer 4 The tax treatment of agent import is significantly different from that of self-operated import: for self-operated import, VAT deduction shall be directly deducted by virtue of the special customs import VAT payment receipt; while for agent import, the principal shall deduct by virtue of the special VAT invoice issued by the agent. If you blindly operate in accordance with the self-operated import mode and directly use the customs payment receipt for deduction, because the title of the payment receipt is the agent, it cannot pass the authentication in the principal's tax system, resulting in failure to deduct 13% VAT and additional cost expenditure. In addition, the service fee for agent import shall be accounted for separately. If the service fee is included in the duty-paid price in accordance with the cost accounting method of self-operated import, it will lead to overpayment of customs duty and VAT. It is recommended to go through the VAT deferral filing in advance, the agent shall make unified declaration, and the principal shall deduct by virtue of the special invoice to ensure tax compliance. **status:** suggested **Author:** Evelyn Li **Date:** 2026-10-12 ### Answer 5 The capital flow rules of agent import are completely different from those of self-operated import: for self-operated import, the funds are directly paid by the consignee to the overseas supplier, and the foreign exchange receipt and payment entity is consistent; while for agent import, the funds need to be paid by the principal to the agent, and then paid by the agent to the overseas supplier. If you blindly operate in accordance with the self-operated import mode and the principal directly pays the overseas supplier, it will lead to inconsistency between the foreign exchange receipt and payment entity and the import entity, and you will be listed as an abnormal account of foreign exchange receipt and payment by the State Administration of Foreign Exchange, which will affect the subsequent cross-border capital settlement, and even the foreign exchange receipt and payment authority will be suspended. In addition, the foreign exchange settlement of agent import shall be handled in the name of the agent. If the foreign exchange settlement is handled in the name of the principal in accordance with self-operated import rules, the foreign exchange settlement cannot be completed due to the inconsistency between the foreign exchange settlement entity and the customs declaration entity, resulting in funds being stranded overseas. It is recommended to file the agency foreign exchange receipt and payment agreement in the CIPS system in advance to ensure the compliance of capital flow. **status:** suggested **Author:** Jason Wu **Date:** 2026-10-12 ### Answer 6 The liability division of agent import is essentially different from that of self-operated import: all liabilities of self-operated import (including cargo damage, quality problems, compliance risks, etc.) shall be borne by the importer itself; while the liability division of agent import shall be based on the agency agreement, the agent only bears the liabilities within the scope of agency services (such as customs declaration errors, capital delays, etc.), and liabilities such as cargo damage and quality problems shall be borne by the principal. If you blindly operate in accordance with the self-operated import mode without clear liability division, once problems such as cargo detention and inconsistent quality occur, the agent may be implicated to bear joint and several liability, and even be sued by the principal for compensation for losses. It is recommended that when signing the agency agreement, it is clearly marked that "the agent only provides agency services and does not bear any risks of the goods themselves", and at the same time agree on the handling process and liability division standards for abnormal situations. **status:** suggested **Author:** Lucas Liu **Date:** 2026-10-12 ### Answer 7 The on-site inspection response rules of agent import are different from those of self-operated import: for self-operated import, the inspection is directly coordinated by the importer on site, no authorization is required; while for agent import, the principal needs to be present or issue a power of attorney, and the agent shall coordinate the inspection on behalf of the principal. If you blindly operate in accordance with the self-operated import mode and only the agent is present to coordinate the inspection, the customs will refuse to proceed with the inspection due to the inconsistency between the inspection entity and the consignee unit, resulting in delay of the inspection process, resulting in port detention fees and container detention fees. In addition, the documents required during inspection (such as certificate of origin, quality certificate, etc.) for agent import shall be provided by the principal. If provided by the agent in accordance with the self-operated import mode, the inspection will fail due to inconsistent document entities, and the goods will be temporarily detained. It is recommended that before the goods arrive at the port, the principal issues a power of attorney to the agent in advance, and at the same time prepares all relevant documents to ensure the smooth progress of the inspection. **status:** suggested **Author:** Victor Sun **Date:** 2026-10-12 ### Answer 8 The packaging requirements of agent import are different from those of self-operated import: the packaging standards for self-operated import are formulated by the importer itself, which only need to meet the international transportation standards; while the packaging standards for agent import need to meet both international transportation standards and the warehousing and sales requirements of the principal. If you blindly operate in accordance with the self-operated import mode and only pack in accordance with your own packaging standards, it may lead to damage of goods such as precision instruments and fragile goods after the goods arrive at the principal's warehouse due to the packaging not meeting the warehousing requirements (such as insufficient moisture-proof and seismic standards), resulting in compensation losses. In addition, the packaging of agent import needs to be marked with the principal's shipping mark. If the agent's shipping mark is marked in accordance with self-operated import rules, the goods cannot be identified by the principal, delaying warehousing. It is recommended to confirm the packaging standards with the principal before the goods leave the factory, and issue a detailed packaging plan to ensure the safety of the goods. **status:** suggested **Author:** Michael Zhang **Date:** 2026-10-12 ### Answer 9 The cost accounting logic of agent import is different from that of self-operated import: the cost of self-operated import only includes goods cost, customs duty, VAT, logistics fee, etc.; while the cost of agent import needs to additionally include agency service fee, which can be deducted as input tax. If you blindly carry out cost accounting in accordance with the self-operated import mode, you will miss the agency service fee, resulting in incorrect cost accounting, which will affect product pricing and profit accounting. In addition, the cost allocation of agent import shall be carried out in accordance with the requirements of the principal. If the allocation method of self-operated import is adopted, it will lead to unfair cost allocation and cause disputes between the principal and the agent. It is recommended to establish a special cost accounting model for agent import, clarify the allocation standard of each cost, and ensure the accuracy of cost accounting. **status:** suggested **Author:** Andy Guo **Date:** 2026-10-12 ## Related Categories - [Import Agency Q&A](https://www.sh-zhongshen.com/en/qa/cat-import-agency/) - [Export Agency Q&A](https://www.sh-zhongshen.com/en/qa/cat-export-agency/) - [Export Tax Rebate Q&A](https://www.sh-zhongshen.com/en/qa/cat-export-tax-rebate/) - [Freight Forwarding Q&A](https://www.sh-zhongshen.com/en/qa/cat-freight-forwarding/) - [Forex Settlement Q&A](https://www.sh-zhongshen.com/en/qa/cat-forex-settlement/) - [Entrepôt Trade Q&A](https://www.sh-zhongshen.com/en/qa/cat-entrepot-trade/) - [General Trade Q&A](https://www.sh-zhongshen.com/en/qa/cat-general-trade/) ## Related Resources - [Trade Services](https://www.sh-zhongshen.com/en/services/) - [Trade Cases](https://www.sh-zhongshen.com/en/cases/) - [Trade Wiki](https://www.sh-zhongshen.com/en/wiki/) - [Trade Class](https://www.sh-zhongshen.com/en/guide/) - [Global Trade Services](https://www.sh-zhongshen.com/en/country/) ## Structured Data ```json [ { "@context": "https://schema.org", "@type": "QAPage", "inLanguage":"en", "isPartOf": { "@id":"https://www.sh-zhongshen.com/en/#website" }, "publisher":{ "@id":"https://www.sh-zhongshen.com/en/#organization" }, "mainEntity": { "@type": "Question", "name": "Can the customs declaration process and compliance requirements for agent import be operated in accordance with self-operated import?", "text": "I am the owner of a trading company in Shanghai mainly engaged in importing precision analytical instruments. I have been engaging in self-operated import before, and I just signed an agent import agreement with Zhongshen last month. Recently, the first batch of goods shipped from Hamburg, Germany is about to arrive at the port, and I am very anxious now: I used to handle all the customs declaration, tax and cargo ownership processes of self-operated import by myself, now we switch to the agent mode, will someone directly apply the whole set of self-operated import rules for convenience? If operated in accordance with self-operated import rules, will the goods be detained by customs due to inconsistent entities during customs declaration? Will there be problems with tax deduction? Also, if the cargo ownership is calculated in accordance with self-operated import rules, will our company have to take the responsibility if there is a dispute in the process? I am keeping an eye on the messages from the freight forwarder every day now, just afraid of mistakes, and I want to clarify whether agent import can be operated in accordance with the rules of self-operated import at all.", "answerCount": 9, "upvoteCount": 3, "datePublished": "2026-10-12T21:36:04Z", "dateModified": "2026-10-12T21:37:51Z", "author": { "@type": "Person", "name": "Zhongshen Trading China", "url": "https://www.sh-zhongshen.com/en/qa/customs-process-compliance-differences-between-agent-and-self-import.html" } ,"acceptedAnswer": { "@type": "Answer", "text": "Many small and medium-sized foreign trade enterprises have a common misunderstanding: they mistakenly think that agent import can completely copy the operation rules of self-operated import，which is an extremely dangerous industry minefield. If you blindly operate in accordance with self-operated import rules，first of all，it will trigger the risk of inconsistent customs declaration entities，directly leading to port detention and customs detention of goods，resulting in thousands of port detention fees and container detention fees per day. If rectification is not completed within 14 days，the case may also be transferred to the anti-smuggling department by the customs，Secondly，in the tax link，due to the inconsistency between the deduction entity and the actual import entity，VAT deduction cannot be completed，resulting in an additional 13% of cost expenditure，and even being listed as an abnormal account by the tax authority，In terms of cargo ownership，if it is attributed in accordance with self-operated import rules，it will cause asset disputes between the principal and the agent，and in serious cases，the account will be frozen by the court. The core measure of physical risk isolation is the words "Agent Import" must be clearly marked on all customs declaration documents ，while the cargo ownership is clearly marked as the principal，which is completely isolated from the agent's own assets. Exclusive loss stop tip: When entrusting Zhongshen to act as an agent for import，you can apply for pre-verification document service in advance. We will lock the agent entity simultaneously during the document review stage，communicate with the customs about the agent filing information in advance，and complete the document correction within 24 hours in case of abnormality，so as to avoid the risk of port detention.", "upvoteCount": 3, "url": "https://www.sh-zhongshen.com/en/qa/customs-process-compliance-differences-between-agent-and-self-import.html#acceptedAnswer", "datePublished": "2026-10-12T23:59:30Z", "author": {"@type": "Person","name": "Eric Zhou","url": "https://www.sh-zhongshen.com/en/team/eric-zhou/"} } ,"suggestedAnswer": [ { "@type": "Answer", "text": "The filling rules of customs declaration form for agent import are essentially different from those for self-operated import: for agent import, the agent shall be filled in the "Operating Unit" column of the customs declaration form, the principal shall be filled in the "Consignee Unit" column, and "Agent Import" and the entrustment agreement number shall be marked in the "Remarks Column"; while for self-operated import, you only need to fill in yourself as the operating unit and consignee unit. If you blindly fill in the form in accordance with self-operated import rules, the customs will directly trigger an early warning of inconsistent entities when reviewing the documents, resulting in the customs declaration form being returned, and you need to delete the form and re-declare, the whole process will be delayed by at least 3-5 days, resulting in port detention fees and container detention fees. In addition, if the duty-paid price is calculated in accordance with self-operated import rules in the price review link, the agent service fee is not included in the scope of duty-paid price, which will cause disputes in customs price review, and you need to supplement and submit documents such as agency agreement, expense invoice and so on, and in serious cases, the goods will be temporarily detained by the customs for price consultation.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/customs-process-compliance-differences-between-agent-and-self-import.html#suggestedAnswer-2", "datePublished": "2026-10-12T23:54:44Z", "author": {"@type": "Person","name": "Daniel Xu","url": "https://www.sh-zhongshen.com/en/team/daniel-xu/"} } , { "@type": "Answer", "text": "The cargo ownership control logic of agent import is completely different from that of self-operated import: for self-operated import, the bill of lading is directly endorsed by the consignee to pick up the goods, and the cargo ownership always belongs to itself; while for agent import, the bill of lading needs to be endorsed and transferred by the agent to the principal. If operated in accordance with the self-operated import mode without endorsement transfer, the cargo ownership will belong to the agent by default, the principal cannot pick up the goods directly, and even the goods will be seized due to the debt problem of the agent. In addition, for the application for free storage period in the logistics link, agent import needs to be applied in the name of the principal. If applied in the name of the agent in accordance with self-operated import rules, the port detention fee incurred after the expiration of the free storage period will be borne by the agent and then passed on to the principal, increasing unnecessary costs. It is recommended to clarify the endorsement requirements of the bill of lading when booking the space, and at the same time require the freight forwarder to issue a cargo ownership transfer confirmation letter to ensure the safety of cargo ownership.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/customs-process-compliance-differences-between-agent-and-self-import.html#suggestedAnswer-3", "datePublished": "2026-10-12T23:25:31Z", "author": {"@type": "Person","name": "Grace Wang","url": "https://www.sh-zhongshen.com/en/team/grace-wang/"} } , { "@type": "Answer", "text": "The tax treatment of agent import is significantly different from that of self-operated import: for self-operated import, VAT deduction shall be directly deducted by virtue of the special customs import VAT payment receipt; while for agent import, the principal shall deduct by virtue of the special VAT invoice issued by the agent. If you blindly operate in accordance with the self-operated import mode and directly use the customs payment receipt for deduction, because the title of the payment receipt is the agent, it cannot pass the authentication in the principal's tax system, resulting in failure to deduct 13% VAT and additional cost expenditure. In addition, the service fee for agent import shall be accounted for separately. If the service fee is included in the duty-paid price in accordance with the cost accounting method of self-operated import, it will lead to overpayment of customs duty and VAT. It is recommended to go through the VAT deferral filing in advance, the agent shall make unified declaration, and the principal shall deduct by virtue of the special invoice to ensure tax compliance.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/customs-process-compliance-differences-between-agent-and-self-import.html#suggestedAnswer-4", "datePublished": "2026-10-12T23:16:30Z", "author": {"@type": "Person","name": "Evelyn Li","url": "https://www.sh-zhongshen.com/en/team/evelyn-li/"} } , { "@type": "Answer", "text": "The capital flow rules of agent import are completely different from those of self-operated import: for self-operated import, the funds are directly paid by the consignee to the overseas supplier, and the foreign exchange receipt and payment entity is consistent; while for agent import, the funds need to be paid by the principal to the agent, and then paid by the agent to the overseas supplier. If you blindly operate in accordance with the self-operated import mode and the principal directly pays the overseas supplier, it will lead to inconsistency between the foreign exchange receipt and payment entity and the import entity, and you will be listed as an abnormal account of foreign exchange receipt and payment by the State Administration of Foreign Exchange, which will affect the subsequent cross-border capital settlement, and even the foreign exchange receipt and payment authority will be suspended. In addition, the foreign exchange settlement of agent import shall be handled in the name of the agent. If the foreign exchange settlement is handled in the name of the principal in accordance with self-operated import rules, the foreign exchange settlement cannot be completed due to the inconsistency between the foreign exchange settlement entity and the customs declaration entity, resulting in funds being stranded overseas. It is recommended to file the agency foreign exchange receipt and payment agreement in the CIPS system in advance to ensure the compliance of capital flow.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/customs-process-compliance-differences-between-agent-and-self-import.html#suggestedAnswer-5", "datePublished": "2026-10-12T23:13:18Z", "author": {"@type": "Person","name": "Jason Wu","url": "https://www.sh-zhongshen.com/en/team/jason-wu/"} } , { "@type": "Answer", "text": "The liability division of agent import is essentially different from that of self-operated import: all liabilities of self-operated import (including cargo damage, quality problems, compliance risks, etc.) shall be borne by the importer itself; while the liability division of agent import shall be based on the agency agreement, the agent only bears the liabilities within the scope of agency services (such as customs declaration errors, capital delays, etc.), and liabilities such as cargo damage and quality problems shall be borne by the principal. If you blindly operate in accordance with the self-operated import mode without clear liability division, once problems such as cargo detention and inconsistent quality occur, the agent may be implicated to bear joint and several liability, and even be sued by the principal for compensation for losses. It is recommended that when signing the agency agreement, it is clearly marked that "the agent only provides agency services and does not bear any risks of the goods themselves", and at the same time agree on the handling process and liability division standards for abnormal situations.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/customs-process-compliance-differences-between-agent-and-self-import.html#suggestedAnswer-6", "datePublished": "2026-10-12T22:30:33Z", "author": {"@type": "Person","name": "Lucas Liu","url": "https://www.sh-zhongshen.com/en/team/lucas-liu/"} } , { "@type": "Answer", "text": "The on-site inspection response rules of agent import are different from those of self-operated import: for self-operated import, the inspection is directly coordinated by the importer on site, no authorization is required; while for agent import, the principal needs to be present or issue a power of attorney, and the agent shall coordinate the inspection on behalf of the principal. If you blindly operate in accordance with the self-operated import mode and only the agent is present to coordinate the inspection, the customs will refuse to proceed with the inspection due to the inconsistency between the inspection entity and the consignee unit, resulting in delay of the inspection process, resulting in port detention fees and container detention fees. In addition, the documents required during inspection (such as certificate of origin, quality certificate, etc.) for agent import shall be provided by the principal. If provided by the agent in accordance with the self-operated import mode, the inspection will fail due to inconsistent document entities, and the goods will be temporarily detained. It is recommended that before the goods arrive at the port, the principal issues a power of attorney to the agent in advance, and at the same time prepares all relevant documents to ensure the smooth progress of the inspection.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/customs-process-compliance-differences-between-agent-and-self-import.html#suggestedAnswer-7", "datePublished": "2026-10-12T22:20:49Z", "author": {"@type": "Person","name": "Victor Sun","url": "https://www.sh-zhongshen.com/en/team/victor-sun/"} } , { "@type": "Answer", "text": "The packaging requirements of agent import are different from those of self-operated import: the packaging standards for self-operated import are formulated by the importer itself, which only need to meet the international transportation standards; while the packaging standards for agent import need to meet both international transportation standards and the warehousing and sales requirements of the principal. If you blindly operate in accordance with the self-operated import mode and only pack in accordance with your own packaging standards, it may lead to damage of goods such as precision instruments and fragile goods after the goods arrive at the principal's warehouse due to the packaging not meeting the warehousing requirements (such as insufficient moisture-proof and seismic standards), resulting in compensation losses. In addition, the packaging of agent import needs to be marked with the principal's shipping mark. If the agent's shipping mark is marked in accordance with self-operated import rules, the goods cannot be identified by the principal, delaying warehousing. It is recommended to confirm the packaging standards with the principal before the goods leave the factory, and issue a detailed packaging plan to ensure the safety of the goods.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/customs-process-compliance-differences-between-agent-and-self-import.html#suggestedAnswer-8", "datePublished": "2026-10-12T21:49:55Z", "author": {"@type": "Person","name": "Michael Zhang","url": "https://www.sh-zhongshen.com/en/team/michael-zhang/"} } , { "@type": "Answer", "text": "The cost accounting logic of agent import is different from that of self-operated import: the cost of self-operated import only includes goods cost, customs duty, VAT, logistics fee, etc.; while the cost of agent import needs to additionally include agency service fee, which can be deducted as input tax. If you blindly carry out cost accounting in accordance with the self-operated import mode, you will miss the agency service fee, resulting in incorrect cost accounting, which will affect product pricing and profit accounting. In addition, the cost allocation of agent import shall be carried out in accordance with the requirements of the principal. If the allocation method of self-operated import is adopted, it will lead to unfair cost allocation and cause disputes between the principal and the agent. It is recommended to establish a special cost accounting model for agent import, clarify the allocation standard of each cost, and ensure the accuracy of cost accounting.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/customs-process-compliance-differences-between-agent-and-self-import.html#suggestedAnswer-9", "datePublished": "2026-10-12T21:37:51Z", "author": {"@type": "Person","name": "Andy Guo","url": "https://www.sh-zhongshen.com/en/team/andy-guo/"} } ] } }, { "@context": "https://schema.org", "@type": "BreadcrumbList", "itemListElement": [ {"@type": "ListItem", "position": 1, "name": "Home", "item": "https://www.sh-zhongshen.com/en/"},{"@type": "ListItem", "position": 2, "name": "Q&A", "item": "https://www.sh-zhongshen.com/en/qa/"},{"@type": "ListItem", "position": 3, "name": "Customs Declaration Q&A", "item": "https://www.sh-zhongshen.com/en/qa/cat-customs-declaration/"} ,{"@type": "ListItem", "position": 4, "name": "Can the customs declaration process and compliance requirements for agent import be operated in accordance with self-operated import?"} ] } ] ```