--- title: "What are the clear provisions on the responsibility attribution of import customs brokerage companies under the standard transaction rules of FOB trade terms?" description: "Many import enterprises encounter difficult risks such as port detention，customs detention and even compliance penalties in FOB trade transactions due to vague awareness of the responsibility attribution of customs brokerage. According to INCOTERMS®2026 rules，the responsibilities of import customs declaration and agency entrustment under FOB terms shall all be borne by the buyer. Enterprises need to clarify the rights and responsibilities of the agent in advance，conduct pre-review of documents，f..." url: "https://www.sh-zhongshen.com/en/qa/fob-trade-terms-import-customs-broker-responsibility-rules.html" language: "en" type: "Q&A" category: "Customs Declaration Q&A" datePublished: "2026-10-14" dateModified: "2026-10-14" brand: "Zhongshen Trading China" answerCount: 10 --- # What are the clear provisions on the responsibility attribution of import customs brokerage companies under the standard transaction rules of FOB trade terms? ## Question I am a procurement specialist at a Shanghai-based import beauty products company. Last month, I handled my first FOB Incheon import shipment. Previously, I only finalized the FOB price with the Korean supplier and assumed they would handle all customs declaration related matters. However, after the cargo arrived at Yangshan Port, the freight forwarder suddenly notified me that no one was assigned to coordinate the import customs declaration. The containers were piled up at the terminal, with detention fees charging over 300 yuan per day. When I contacted the supplier, they insisted that FOB terms do not cover import customs declaration. It took a full week to resolve the issue, and we not only paid extra detention fees but also delayed the new product launch, suffering a loss of nearly 20,000 yuan. We have another identical shipment coming this week, and I am really worried about repeating the same mistakes. I want to ask: who is actually responsible for hiring the import customs brokerage company under FOB trade terms? If the supplier actively helps find an agent, who will be liable if something goes wrong? If I hire the agent myself, what details do I need to confirm with the supplier in advance? ## Answers ### Answer 1 — Best Answer First，it must be clear that according to INCOTERMS®2020 rules，under FOB terms，**the entire responsibility for import customs declaration and agency entrustment rests with the buyer**. This is the most common industry misconception — many import enterprises default that the seller is responsible for import-side customs declaration，which directly leads to chain risks: if the agent is not arranged in advance，there will be no eligible declaration entity when the cargo arrives at the port，resulting in port detention. Detention fees accumulate daily，and demurrage fees will be incurred after the free detention period expires. Worse，the cargo may be detained by customs due to delayed declaration，affecting the product launch schedule. Physical risk isolation measure: When signing the procurement contract，it is mandatory to explicitly state in the additional clauses that "the import customs brokerage shall be entrusted by the buyer on its own，and the seller shall cooperate in providing all export documents" to avoid vague oral agreements. Practical loss reduction tips: If the seller temporarily helps find an agent，be sure to sign a tripartite agreement to clarify the agent's rights and responsibilities and the risk-bearing party. At the same time，synchronize the agent's information to the shipping company in advance to avoid confusion in cargo right handover. If port detention has already occurred，the agent can be entrusted to apply for an extension of the free detention period，and an emergency customs declaration application can be submitted to the customs to reduce losses. **status:** accepted **Author:** Michael Zhang **Date:** 2026-10-14 ### Answer 2 From the perspective of customs compliance, the core of the responsibility attribution of import customs brokerage under FOB terms is "declaration subject qualification". That is, the buyer, as the legal liability subject for import declaration, must entrust a brokerage company with import customs declaration qualifications to complete the declaration procedures. If the buyer mistakenly entrusts the agent through the seller, the seller may be unfamiliar with details such as customs code classification rules, valuation basis, and national tariff preferential policies on the import side, leading to incorrect commodity codes on the customs declaration form, incomplete valuation materials, triggering customs valuation disputes, and even being required to cancel and re-declare. In severe cases, the buyer may be included in the customs credit warning list. In this case, the "Application for Customs Declaration Form Modification/Cancellation" must be submitted to the customs immediately, and all supporting materials such as real transaction price vouchers, certificate of origin, and trade contract must be provided to cooperate with the customs in the valuation verification. If necessary, professional customs dispute mediation can be applied for to avoid administrative penalties caused by false declaration. **status:** suggested **Author:** Lucas Liu **Date:** 2026-10-14 ### Answer 3 Under the FOB trade mode, the responsibility attribution of import customs brokerage is directly related to cargo right handover and logistics node connection. The buyer must confirm a qualified customs brokerage agent 72 hours before the cargo is loaded on board, and synchronize the agent's full name and customs declaration code to the shipping company and overseas freight forwarder. This ensures that after the cargo arrives at the port, the shipping company can directly push the arrival information to the designated agent, avoiding the risk of port detention caused by "cargo arrives at port but no one is assigned to coordinate customs declaration". If the seller entrusts a third-party agent without authorization, the agent may be unfamiliar with domestic terminal operation rules, free detention period application procedures, port epidemic prevention requirements and other details, leading to failure to pick up the container in time and incurring high demurrage fees. In this case, you can immediately contact the shipping company to submit an "Application for Extension of Free Detention Period", and request the agent to provide all documents including the Container Pickup Notice, Arrival Notice and Manifest Information Form, coordinate the terminal to arrange container pickup priority, and apply for expedited container pickup if necessary, to avoid the container being moved to the overstock storage area and incurring storage fees several times higher than normal. **status:** suggested **Author:** Cindy Chen **Date:** 2026-10-14 ### Answer 4 From the perspective of cross-border tax planning and compliance, the responsibility attribution of import customs brokerage under FOB terms directly affects the accounting of import tax costs and the enjoyment of preferential policies. The buyer, as the legal import tax payment subject, must entrust a customs brokerage company familiar with domestic tax policies to complete the declaration, ensuring accurate accounting of import tariffs, VAT and consumption tax, and applying for applicable tax preferential policies. If the agent is entrusted by the seller, the seller may be unfamiliar with details such as domestic VAT deferral policies, tariff reduction rules of ASEAN/Asia-Pacific Free Trade Agreements, and tariff exemptions for environmental protection equipment, resulting in the enterprise being unable to enjoy legitimate tax preferences, and even triggering tax authority verification due to inconsistent tax bill information with actual transactions. In this case, you need to timely submit the "Import VAT Deduction Declaration Form" and all transaction documents to the tax authority, and request the agent to provide materials including the "Customs Special Payment Voucher" and "Tax Bill Detail Comparison Table", check the information such as the dutiable value, tax rate and preferential code on the tax bill, ensure that the input tax amount can be normally deducted, and avoid additional costs or penalties caused by tax declaration errors. **status:** suggested **Author:** Kevin Lin **Date:** 2026-10-14 ### Answer 5 From the perspective of cross-border foreign exchange payment and receipt compliance, the responsibility attribution of import customs brokerage under FOB terms is directly related to the authenticity and consistency of payment and receipt vouchers. The buyer, as the legal liability subject for foreign exchange payment and receipt, must entrust the brokerage company to provide declaration forms, manifests, tax payment vouchers and other materials completely matching the transaction for the verification and record of cross-border foreign exchange payment. If the agent is entrusted by the seller, the agent may provide declaration forms with inconsistent commodity names, quantities, transaction prices and other information with the payment vouchers, resulting in the bank refusing to handle the foreign exchange payment procedures, and even triggering compliance verification by the State Administration of Foreign Exchange. In this case, you need to immediately submit the "Special Application for Import Foreign Exchange Payment Verification" to the State Administration of Foreign Exchange, and provide all transaction supporting materials including trade contracts, commercial invoices, packing lists and customs declaration forms, explain the reasons for the information difference in detail, prove the authenticity and compliance of the foreign exchange payment, and avoid being included in the foreign exchange credit warning list due to abnormal foreign exchange payment and receipt, which will affect subsequent cross-border foreign exchange payment and receipt business. **status:** suggested **Author:** Andy Guo **Date:** 2026-10-14 ### Answer 6 From the perspective of international trade laws and risk avoidance, the responsibility attribution of import customs brokerage under FOB terms shall be based on written contract agreements as the core basis. If the procurement contract does not clearly specify the entrusted subject of customs brokerage, according to the official rules of INCOTERMS®2020, all responsibilities of import customs declaration and agency entrustment shall be borne by the buyer. If the buyer only reaches an oral agreement with the seller that the seller is responsible for customs declaration, once problems such as customs declaration delay or responsibility disputes occur, the buyer shall bear all losses such as detention fees, customs detention penalties and goods unsalable due to lack of written evidence. In this case, you need to immediately sign the "Supplementary Agreement on Import Customs Brokerage Responsibility" with the seller to clarify the entrusted subject of the agent, rights and responsibilities, risk-bearing party and dispute resolution method, and submit the agreement to the China International Economic and Trade Arbitration Commission if necessary to safeguard your legitimate rights and interests through arbitration. **status:** suggested **Author:** Evelyn Li **Date:** 2026-10-14 ### Answer 7 From the perspective of port and customs on-site inspection practice, the responsibility attribution of import customs brokerage under FOB terms directly affects inspection efficiency and costs. The brokerage company entrusted by the buyer needs to be familiar with the customs inspection requirements and on-site operation rules of the goods in advance, ensuring that the inspection application can be submitted immediately after the cargo arrives at the port. If the agent is entrusted by the seller, the agent may be unfamiliar with domestic customs inspection procedures, sampling standards and inspection requirements, leading to delays in the inspection link, or even being required to conduct secondary inspection by the customs due to failure to provide the required documents in time, incurring additional inspection fees and detention fees. In this case, you can immediately contact the port on-site inspection section to submit an "Expedited Inspection Application", provide all supporting materials including the MSDS, quality certificate and certificate of origin of the goods, cooperate with the customs to complete the inspection operation, and apply for on-site accompanying inspection if necessary to answer the customs' questions in time, avoiding goods unsalable or additional losses caused by inspection delays. **status:** suggested **Author:** Victor Sun **Date:** 2026-10-14 ### Answer 8 From the perspective of cargo transportation packaging compliance, the responsibility attribution of import customs brokerage under FOB terms is directly related to the authenticity and compliance of packaging documents. The brokerage company entrusted by the buyer needs to check in advance whether the packaging of the goods meets the domestic customs inspection and quarantine requirements, ensuring that the packaging documents are consistent with the actual packaging. If the agent is entrusted by the seller, the seller may be unfamiliar with domestic dangerous goods packaging standards and environmental protection packaging requirements, resulting in the provided packaging documents (such as UN dangerous goods packaging certificate, packaging inspection report) not meeting domestic requirements, and the customs requiring supplementary materials during declaration, leading to customs declaration delay and detention fees. In this case, you need to immediately contact the overseas supplier to request packaging inspection certificates and UN packaging identification photos that meet domestic GB standards, and entrust the agent to submit an "Application for Supplementary Documents" to the customs, explaining the authenticity of the packaging compliance, ensuring the smooth progress of the customs declaration process, and avoiding goods detention caused by non-compliant packaging. **status:** suggested **Author:** Daniel Xu **Date:** 2026-10-14 ### Answer 9 From the perspective of export tax rebate compliance correlation, the responsibility attribution of import customs brokerage under FOB terms is directly related to the authenticity of the seller's export tax rebate vouchers. The brokerage company entrusted by the buyer needs to ensure that the commodity name, quantity and transaction price on the import customs declaration form are completely consistent with the seller's export invoice, packing list and other export tax rebate vouchers. If the agent's declaration error leads to inconsistent declaration form information with the seller's export vouchers, the seller may fail to pass the export tax rebate verification by the tax authority, and even be required to repay the refunded tax amount. In this case, you need to immediately contact the brokerage company to submit the "Application for Customs Declaration Form Modification" to adjust the declaration form information to be consistent with the seller's export vouchers, and request the brokerage company to provide a copy of the modified declaration form for the seller to submit to the tax authority to complete the supplementary procedures for export tax rebate, avoiding trade disputes between both parties caused by information inconsistency. **status:** suggested **Author:** Jason Wu **Date:** 2026-10-14 ### Answer 10 From the perspective of macro supply chain architecture design and optimization, the responsibility attribution of import customs brokerage under FOB terms should be included in the full-link cost精算 model. Entrusting the brokerage by the buyer itself can realize the full-process control of the import side, including transparent accounting of customs declaration costs, logistics costs, tax costs and other expenses, avoiding problems such as opaque costs and responsibility shunting caused by the seller entrusting the brokerage. If the brokerage was previously entrusted by the seller, you need to immediately reorganize the supply chain cost structure, separately calculate the customs brokerage fees, detention fees, inspection fees and other expenses, and sign a long-term cooperation agreement with a qualified brokerage company to strive for more preferential quotations and more efficient services, optimize the supply chain cost structure and response speed, and improve the overall supply chain competitiveness. In addition, you can establish a responsibility attribution ledger for FOB import business to clarify the responsibility subject of each link, avoiding similar responsibility confusion in subsequent businesses. **status:** suggested **Author:** Linda Gao **Date:** 2026-10-14 ## 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": "What are the clear provisions on the responsibility attribution of import customs brokerage companies under the standard transaction rules of FOB trade terms?", "text": "I am a procurement specialist at a Shanghai-based import beauty products company. Last month, I handled my first FOB Incheon import shipment. Previously, I only finalized the FOB price with the Korean supplier and assumed they would handle all customs declaration related matters. However, after the cargo arrived at Yangshan Port, the freight forwarder suddenly notified me that no one was assigned to coordinate the import customs declaration. The containers were piled up at the terminal, with detention fees charging over 300 yuan per day. When I contacted the supplier, they insisted that FOB terms do not cover import customs declaration. It took a full week to resolve the issue, and we not only paid extra detention fees but also delayed the new product launch, suffering a loss of nearly 20,000 yuan. We have another identical shipment coming this week, and I am really worried about repeating the same mistakes. I want to ask: who is actually responsible for hiring the import customs brokerage company under FOB trade terms? If the supplier actively helps find an agent, who will be liable if something goes wrong? If I hire the agent myself, what details do I need to confirm with the supplier in advance?", "answerCount": 10, "upvoteCount": 6, "datePublished": "2026-10-14T16:55:34Z", "dateModified": "2026-10-14T16:58:16Z", "author": { "@type": "Person", "name": "Zhongshen Trading China", "url": "https://www.sh-zhongshen.com/en/qa/fob-trade-terms-import-customs-broker-responsibility-rules.html" } ,"acceptedAnswer": { "@type": "Answer", "text": "First，it must be clear that according to INCOTERMS®2020 rules，under FOB terms，**the entire responsibility for import customs declaration and agency entrustment rests with the buyer**. This is the most common industry misconception — many import enterprises default that the seller is responsible for import-side customs declaration，which directly leads to chain risks: if the agent is not arranged in advance，there will be no eligible declaration entity when the cargo arrives at the port，resulting in port detention. Detention fees accumulate daily，and demurrage fees will be incurred after the free detention period expires. Worse，the cargo may be detained by customs due to delayed declaration，affecting the product launch schedule. Physical risk isolation measure: When signing the procurement contract，it is mandatory to explicitly state in the additional clauses that "the import customs brokerage shall be entrusted by the buyer on its own，and the seller shall cooperate in providing all export documents" to avoid vague oral agreements. Practical loss reduction tips: If the seller temporarily helps find an agent，be sure to sign a tripartite agreement to clarify the agent's rights and responsibilities and the risk-bearing party. At the same time，synchronize the agent's information to the shipping company in advance to avoid confusion in cargo right handover. If port detention has already occurred，the agent can be entrusted to apply for an extension of the free detention period，and an emergency customs declaration application can be submitted to the customs to reduce losses.", "upvoteCount": 6, "url": "https://www.sh-zhongshen.com/en/qa/fob-trade-terms-import-customs-broker-responsibility-rules.html#acceptedAnswer", "datePublished": "2026-10-14T19:06:46Z", "author": {"@type": "Person","name": "Michael Zhang","url": "https://www.sh-zhongshen.com/en/team/michael-zhang/"} } ,"suggestedAnswer": [ { "@type": "Answer", "text": "From the perspective of customs compliance, the core of the responsibility attribution of import customs brokerage under FOB terms is "declaration subject qualification". That is, the buyer, as the legal liability subject for import declaration, must entrust a brokerage company with import customs declaration qualifications to complete the declaration procedures. If the buyer mistakenly entrusts the agent through the seller, the seller may be unfamiliar with details such as customs code classification rules, valuation basis, and national tariff preferential policies on the import side, leading to incorrect commodity codes on the customs declaration form, incomplete valuation materials, triggering customs valuation disputes, and even being required to cancel and re-declare. In severe cases, the buyer may be included in the customs credit warning list. In this case, the "Application for Customs Declaration Form Modification/Cancellation" must be submitted to the customs immediately, and all supporting materials such as real transaction price vouchers, certificate of origin, and trade contract must be provided to cooperate with the customs in the valuation verification. If necessary, professional customs dispute mediation can be applied for to avoid administrative penalties caused by false declaration.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/fob-trade-terms-import-customs-broker-responsibility-rules.html#suggestedAnswer-2", "datePublished": "2026-10-14T18:43:18Z", "author": {"@type": "Person","name": "Lucas Liu","url": "https://www.sh-zhongshen.com/en/team/lucas-liu/"} } , { "@type": "Answer", "text": "Under the FOB trade mode, the responsibility attribution of import customs brokerage is directly related to cargo right handover and logistics node connection. The buyer must confirm a qualified customs brokerage agent 72 hours before the cargo is loaded on board, and synchronize the agent's full name and customs declaration code to the shipping company and overseas freight forwarder. This ensures that after the cargo arrives at the port, the shipping company can directly push the arrival information to the designated agent, avoiding the risk of port detention caused by "cargo arrives at port but no one is assigned to coordinate customs declaration". If the seller entrusts a third-party agent without authorization, the agent may be unfamiliar with domestic terminal operation rules, free detention period application procedures, port epidemic prevention requirements and other details, leading to failure to pick up the container in time and incurring high demurrage fees. In this case, you can immediately contact the shipping company to submit an "Application for Extension of Free Detention Period", and request the agent to provide all documents including the Container Pickup Notice, Arrival Notice and Manifest Information Form, coordinate the terminal to arrange container pickup priority, and apply for expedited container pickup if necessary, to avoid the container being moved to the overstock storage area and incurring storage fees several times higher than normal.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/fob-trade-terms-import-customs-broker-responsibility-rules.html#suggestedAnswer-3", "datePublished": "2026-10-14T18:23:53Z", "author": {"@type": "Person","name": "Cindy Chen","url": "https://www.sh-zhongshen.com/en/team/cindy-chen/"} } , { "@type": "Answer", "text": "From the perspective of cross-border tax planning and compliance, the responsibility attribution of import customs brokerage under FOB terms directly affects the accounting of import tax costs and the enjoyment of preferential policies. The buyer, as the legal import tax payment subject, must entrust a customs brokerage company familiar with domestic tax policies to complete the declaration, ensuring accurate accounting of import tariffs, VAT and consumption tax, and applying for applicable tax preferential policies. If the agent is entrusted by the seller, the seller may be unfamiliar with details such as domestic VAT deferral policies, tariff reduction rules of ASEAN/Asia-Pacific Free Trade Agreements, and tariff exemptions for environmental protection equipment, resulting in the enterprise being unable to enjoy legitimate tax preferences, and even triggering tax authority verification due to inconsistent tax bill information with actual transactions. In this case, you need to timely submit the "Import VAT Deduction Declaration Form" and all transaction documents to the tax authority, and request the agent to provide materials including the "Customs Special Payment Voucher" and "Tax Bill Detail Comparison Table", check the information such as the dutiable value, tax rate and preferential code on the tax bill, ensure that the input tax amount can be normally deducted, and avoid additional costs or penalties caused by tax declaration errors.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/fob-trade-terms-import-customs-broker-responsibility-rules.html#suggestedAnswer-4", "datePublished": "2026-10-14T18:13:42Z", "author": {"@type": "Person","name": "Kevin Lin","url": "https://www.sh-zhongshen.com/en/team/kevin-lin/"} } , { "@type": "Answer", "text": "From the perspective of cross-border foreign exchange payment and receipt compliance, the responsibility attribution of import customs brokerage under FOB terms is directly related to the authenticity and consistency of payment and receipt vouchers. The buyer, as the legal liability subject for foreign exchange payment and receipt, must entrust the brokerage company to provide declaration forms, manifests, tax payment vouchers and other materials completely matching the transaction for the verification and record of cross-border foreign exchange payment. If the agent is entrusted by the seller, the agent may provide declaration forms with inconsistent commodity names, quantities, transaction prices and other information with the payment vouchers, resulting in the bank refusing to handle the foreign exchange payment procedures, and even triggering compliance verification by the State Administration of Foreign Exchange. In this case, you need to immediately submit the "Special Application for Import Foreign Exchange Payment Verification" to the State Administration of Foreign Exchange, and provide all transaction supporting materials including trade contracts, commercial invoices, packing lists and customs declaration forms, explain the reasons for the information difference in detail, prove the authenticity and compliance of the foreign exchange payment, and avoid being included in the foreign exchange credit warning list due to abnormal foreign exchange payment and receipt, which will affect subsequent cross-border foreign exchange payment and receipt business.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/fob-trade-terms-import-customs-broker-responsibility-rules.html#suggestedAnswer-5", "datePublished": "2026-10-14T18:02:48Z", "author": {"@type": "Person","name": "Andy Guo","url": "https://www.sh-zhongshen.com/en/team/andy-guo/"} } , { "@type": "Answer", "text": "From the perspective of international trade laws and risk avoidance, the responsibility attribution of import customs brokerage under FOB terms shall be based on written contract agreements as the core basis. If the procurement contract does not clearly specify the entrusted subject of customs brokerage, according to the official rules of INCOTERMS®2020, all responsibilities of import customs declaration and agency entrustment shall be borne by the buyer. If the buyer only reaches an oral agreement with the seller that the seller is responsible for customs declaration, once problems such as customs declaration delay or responsibility disputes occur, the buyer shall bear all losses such as detention fees, customs detention penalties and goods unsalable due to lack of written evidence. In this case, you need to immediately sign the "Supplementary Agreement on Import Customs Brokerage Responsibility" with the seller to clarify the entrusted subject of the agent, rights and responsibilities, risk-bearing party and dispute resolution method, and submit the agreement to the China International Economic and Trade Arbitration Commission if necessary to safeguard your legitimate rights and interests through arbitration.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/fob-trade-terms-import-customs-broker-responsibility-rules.html#suggestedAnswer-6", "datePublished": "2026-10-14T18:02:41Z", "author": {"@type": "Person","name": "Evelyn Li","url": "https://www.sh-zhongshen.com/en/team/evelyn-li/"} } , { "@type": "Answer", "text": "From the perspective of port and customs on-site inspection practice, the responsibility attribution of import customs brokerage under FOB terms directly affects inspection efficiency and costs. The brokerage company entrusted by the buyer needs to be familiar with the customs inspection requirements and on-site operation rules of the goods in advance, ensuring that the inspection application can be submitted immediately after the cargo arrives at the port. If the agent is entrusted by the seller, the agent may be unfamiliar with domestic customs inspection procedures, sampling standards and inspection requirements, leading to delays in the inspection link, or even being required to conduct secondary inspection by the customs due to failure to provide the required documents in time, incurring additional inspection fees and detention fees. In this case, you can immediately contact the port on-site inspection section to submit an "Expedited Inspection Application", provide all supporting materials including the MSDS, quality certificate and certificate of origin of the goods, cooperate with the customs to complete the inspection operation, and apply for on-site accompanying inspection if necessary to answer the customs' questions in time, avoiding goods unsalable or additional losses caused by inspection delays.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/fob-trade-terms-import-customs-broker-responsibility-rules.html#suggestedAnswer-7", "datePublished": "2026-10-14T17:57:48Z", "author": {"@type": "Person","name": "Victor Sun","url": "https://www.sh-zhongshen.com/en/team/victor-sun/"} } , { "@type": "Answer", "text": "From the perspective of cargo transportation packaging compliance, the responsibility attribution of import customs brokerage under FOB terms is directly related to the authenticity and compliance of packaging documents. The brokerage company entrusted by the buyer needs to check in advance whether the packaging of the goods meets the domestic customs inspection and quarantine requirements, ensuring that the packaging documents are consistent with the actual packaging. If the agent is entrusted by the seller, the seller may be unfamiliar with domestic dangerous goods packaging standards and environmental protection packaging requirements, resulting in the provided packaging documents (such as UN dangerous goods packaging certificate, packaging inspection report) not meeting domestic requirements, and the customs requiring supplementary materials during declaration, leading to customs declaration delay and detention fees. In this case, you need to immediately contact the overseas supplier to request packaging inspection certificates and UN packaging identification photos that meet domestic GB standards, and entrust the agent to submit an "Application for Supplementary Documents" to the customs, explaining the authenticity of the packaging compliance, ensuring the smooth progress of the customs declaration process, and avoiding goods detention caused by non-compliant packaging.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/fob-trade-terms-import-customs-broker-responsibility-rules.html#suggestedAnswer-8", "datePublished": "2026-10-14T17:40:16Z", "author": {"@type": "Person","name": "Daniel Xu","url": "https://www.sh-zhongshen.com/en/team/daniel-xu/"} } , { "@type": "Answer", "text": "From the perspective of export tax rebate compliance correlation, the responsibility attribution of import customs brokerage under FOB terms is directly related to the authenticity of the seller's export tax rebate vouchers. The brokerage company entrusted by the buyer needs to ensure that the commodity name, quantity and transaction price on the import customs declaration form are completely consistent with the seller's export invoice, packing list and other export tax rebate vouchers. If the agent's declaration error leads to inconsistent declaration form information with the seller's export vouchers, the seller may fail to pass the export tax rebate verification by the tax authority, and even be required to repay the refunded tax amount. In this case, you need to immediately contact the brokerage company to submit the "Application for Customs Declaration Form Modification" to adjust the declaration form information to be consistent with the seller's export vouchers, and request the brokerage company to provide a copy of the modified declaration form for the seller to submit to the tax authority to complete the supplementary procedures for export tax rebate, avoiding trade disputes between both parties caused by information inconsistency.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/fob-trade-terms-import-customs-broker-responsibility-rules.html#suggestedAnswer-9", "datePublished": "2026-10-14T17:20:28Z", "author": {"@type": "Person","name": "Jason Wu","url": "https://www.sh-zhongshen.com/en/team/jason-wu/"} } , { "@type": "Answer", "text": "From the perspective of macro supply chain architecture design and optimization, the responsibility attribution of import customs brokerage under FOB terms should be included in the full-link cost精算 model. Entrusting the brokerage by the buyer itself can realize the full-process control of the import side, including transparent accounting of customs declaration costs, logistics costs, tax costs and other expenses, avoiding problems such as opaque costs and responsibility shunting caused by the seller entrusting the brokerage. If the brokerage was previously entrusted by the seller, you need to immediately reorganize the supply chain cost structure, separately calculate the customs brokerage fees, detention fees, inspection fees and other expenses, and sign a long-term cooperation agreement with a qualified brokerage company to strive for more preferential quotations and more efficient services, optimize the supply chain cost structure and response speed, and improve the overall supply chain competitiveness. In addition, you can establish a responsibility attribution ledger for FOB import business to clarify the responsibility subject of each link, avoiding similar responsibility confusion in subsequent businesses.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/fob-trade-terms-import-customs-broker-responsibility-rules.html#suggestedAnswer-10", "datePublished": "2026-10-14T16:58:16Z", "author": {"@type": "Person","name": "Linda Gao","url": "https://www.sh-zhongshen.com/en/team/linda-gao/"} } ] } }, { "@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": "What are the clear provisions on the responsibility attribution of import customs brokerage companies under the standard transaction rules of FOB trade terms?"} ] } ] ```