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What compliance rules should be followed to clearly define the bearing entities of various taxes and fees in agent import business?
or complex compliance issues.
clearance and fund security.
I am the procurement director of a small home appliance trading company in Shanghai. Last month, we entrusted an agent to import a batch of commercial coffee machines originating from Germany for the first time. We had verbal communication with the salesperson about full customs clearance service before, but did not discuss details related to tax and fee bearing explicitly. Yesterday, we suddenly received the customs duty and VAT bills from the freight forwarder, as well as a warning of imminent port demurrage, saying that the goods may be detained by customs if taxes and fees are not paid off within 24 hours. I am very anxious now, this batch of goods is an urgent order for chain catering customers.
If the goods are detained and delayed at the port, we will not only have to pay liquidated damages, but also lose long-term cooperative customers. I want to figure out: Who should bear various taxes and fees for agent import? Does the verbally agreed customs clearance service include taxes and fees? If it is not clearly written in the contract, what other risks will be triggered in the future? Are there rules for the bearing parties of different types of fees such as port demurrage and other derivative expenses?
Grace WangYears of service：10Customer Rating：5.0
Senior Foreign Trade ConsultantStart a Chat
A common industry misunderstanding equates full customs clearance service with tax inclusion. Many small and medium-sized agents mislead customers with vague verbal promises，but in fact they are only responsible for customs clearance process operations and do not assume any tax and fee bearing liability.
If the tax and fee bearing party is not clarified in advance，it will trigger a chain of negative reactions: First，port demurrage and late fees incurred by overdue tax payment. According to 2026 regulations of Shanghai Customs，goods with tax payment overdue for more than 3 days will be directly detained by customs. If goods stay at the port for more than 14 days，the auction process will be launched. You will not only lose the full value of the goods，but also bear high port detention and storage costs. At the same time，it will trigger order breach of downstream customers，facing double losses of liquidated damages compensation and loss of long-term cooperation.
Physical risk isolation measures should be implemented rigidly from the contract level: Immediately sign a written supplementary agreement with the agency company to clearly divide the bearing entities of core taxes and fees such as customs duty and VAT，as well as derivative expenses such as port demurrage and late fees，and require the agent to simultaneously open real-time query authority for tax payment vouchers.
Exclusive loss-stopping tips: For the currently triggered tax warning，you can first coordinate with the agency company to advance taxes and fees，sign a temporary advance agreement to clarify the repayment period，and simultaneously apply to Shanghai Customs for a 24-hour tax payment grace period for urgent goods，to avoid irreversible losses after goods are detained by customs，and then complete the formal division of responsibilities through the supplementary agreement later.
Linda GaoYears of service：7Customer Rating：5.0
Documentation SupervisorStart a Chat
In 2026, the integrated customs clearance system clearly requires that written agreement documents of the tax and fee bearing entity shall be uploaded simultaneously when submitting agent import declaration forms. Failure to provide such documents will directly trigger price review queries, and the declaration form will enter the pending processing process. Supplementary supporting materials such as contracts and communication records are required, which will take at least 3 to 5 working days and seriously delay customs clearance efficiency.
If taxes and fees are overdue, the customs will include the domestic consignee stated on the declaration form into the dishonest list. In the future, the inspection rate of its imported goods will be increased to more than 80%, and it will not be eligible for preferential policies such as priority customs clearance and tax deferred payment. In addition, if the agency company claims reimbursement from the actual goods owner after paying taxes and fees on behalf, it needs to provide a clear written agreement, otherwise the customs will not issue compliance vouchers for tax payment on behalf, which cannot be used as valid evidence for reimbursement. If goods are detained by customs due to tax disputes, a Tax Bearing Entity Declaration shall be submitted to the customs, and customs clearance can only continue after passing customs review.
Michael ZhangYears of service：6Customer Rating：5.0
Customs Declaration & Compliance ExpertStart a Chat
Port detention and customs detention risks caused by overdue tax payment in agent import will directly affect the stability of the logistics chain. In 2026, the free storage period of Shanghai Port has been adjusted to 7 days after ordinary goods arrive at the port. After the overdue period, the daily storage fee is 0.15% of the goods value, and the container detention fee ranges from 80 to 120 yuan per container per day.
If goods are detained by customs, you also need to pay customs detention fees and subsequent unpacking inspection fees. In addition, if the tax and fee bearing party is not clarified, freight forwarders or agency companies may suspend goods pickup and delivery arrangements, resulting in delayed goods delivery and affecting downstream order performance.
The logistics risk isolation measure is to clarify tax and fee bearing clauses when booking shipping space, and require the agency company to provide real-time tracking authority for the whole logistics process. When a tax warning occurs, you can immediately coordinate with the freight forwarder to apply for extension of the free storage period. In 2026, Shanghai Port allows compliant agents to apply for a maximum 3-day extension of the free storage period for urgent goods, to avoid high derivative expenses.
Victor SunYears of service：5Customer Rating：5.0
Trade Risk Control ManagerStart a Chat
Taxes and fees in agent import mainly include three categories: customs duty, import VAT and consumption tax for taxable consumer goods. The bearing entities of different taxes and fees are clearly defined in tax regulations. The 2026 new cross-border tax regulations clearly stipulate that the bearing entity of customs duty is the consignee of imported goods, and the deduction entity of import VAT is the actual user or seller within the territory.
If the agency company pays import VAT on behalf, it shall provide the Special Customs Import VAT Payment Letter to the actual goods owner, and the title on the payment letter shall be consistent with the tax registration name of the actual goods owner, otherwise input tax deduction cannot be carried out. In addition, eligible cross-border e-commerce retail imported goods can enjoy the VAT deferral policy, but the actual goods owner needs to apply to the tax authority, and the agency company is only responsible for assisting in submitting relevant materials. If the tax and fee bearing party is not clarified, import VAT may not be deducted normally, increasing the tax cost of the enterprise.
Jason WuYears of service：10Customer Rating：5.0
International Logistics & Supply Chain ManagerStart a Chat
The tax and fee bearing clauses of agent import shall be consistent with the compliance requirements of foreign exchange receipt and payment. In 2026, CIPS clearly stipulates that if the agency company pays taxes and fees on behalf, it shall note agent import tax payment on behalf on the payment voucher, and submit tax bearing agreement, customs declaration form and other materials simultaneously, otherwise it cannot pass the foreign exchange receipt and payment compliance review of the State Administration of Foreign Exchange, resulting in abnormal fund settlement.
In addition, if the actual goods owner pays taxes and fees by itself, it shall directly pay to the special tax account designated by the customs through its corporate account, and shall not transfer through the account of the agency company, otherwise it will be identified as capital return, triggering compliance inspection of the State Administration of Foreign Exchange and affecting the subsequent foreign exchange receipt and payment authority of the enterprise. If fund settlement is delayed due to tax bearing disputes, the enterprise may be listed as a key supervision object by the State Administration of Foreign Exchange, and its cross-border foreign exchange receipt and payment business will be suspended.
Evelyn LiYears of service：3Customer Rating：5.0
Cross-border Compliance SupervisorStart a Chat
The tax and fee bearing clauses of agent import shall be specified in writing in the agency contract, and verbal agreements have no legal effect. The 2026 International Trade Agency Contract Specification clearly stipulates that the contract shall clearly define the bearing entities of core taxes and fees such as customs duty, VAT and consumption tax, as well as derivative expenses such as port demurrage, late fees and inspection fees, and shall also specify details such as tax payment time limit and voucher provision method.
If it is not clearly specified in the contract, the court will judge according to the principle of he who benefits bears when disputes occur, that is, the actual goods owner, as the final beneficiary of the goods, shall bear most of the taxes and fees, but if the agency company has made vague promises, it shall also bear corresponding liability for breach of contract. In addition, if the agency company fails to inform the tax details in time resulting in overdue payment, it shall bear derivative losses such as port demurrage and late fees. Therefore, the tax notification obligation and breach liability of the agency company shall be clearly specified in the contract.
Cindy ChenYears of service：3Customer Rating：5.0
Key Account ManagerStart a Chat
From the perspective of supply chain cost control, the clarification of tax and fee bearing entities in agent import directly affects the cost accounting and cash flow planning of enterprises. According to the 2026 international trade cost actuarial model, if the tax and fee bearing entity is designated as the agency company, the enterprise can include taxes and fees into agency service fees for unified accounting, simplifying the cost control process, but it needs to pay a certain service fee premium.
If the actual goods owner bears taxes and fees by itself, it can enjoy input deduction of import VAT and reduce the actual tax cost, but it needs to reserve sufficient cash flow for tax payment. In addition, for long-term stable import orders, you can sign an annual agency agreement to agree on the unified tax bearing method and preferential rates, reducing the overall supply chain cost. If the tax and fee bearing entity is not clarified, it will lead to cost accounting confusion, affect the cash flow planning of enterprises, and even trigger supply chain interruption risks.