--- title: "Who bears the import and export agency fee when conducting cross-border business under different international trade terms?" description: "When foreign trade enterprises carry out cross-border business，they often fall into disputes over the responsibility for import and export agency fees due to unclear agreements in agency contracts，vague understanding of trade terms，etc。which lead to stagnation of customs clearance procedures and increased additional costs. The responsible party shall be clarified in combination with trade clauses，agreement provisions and specific business scenarios: priority shall be given to implementation in a..." url: "https://www.sh-zhongshen.com/en/qa/import-export-agency-fee-responsibility-under-various-trade-terms.html" language: "en" type: "Q&A" category: "General Trade Q&A" datePublished: "2026-11-02" dateModified: "2026-11-02" brand: "Zhongshen Trading China" answerCount: 8 --- # Who bears the import and export agency fee when conducting cross-border business under different international trade terms? ## Question I am a small cross-border e-commerce B2B seller in Shanghai. Last week, I entrusted a foreign trade agency to export a batch of customized household goods to Germany for the first time. When signing the agency agreement, I only confirmed the 1.2% agency fee rate with the other party, but did not clarify who should bear this fee. Previously, I signed a CIF Hamburg clause with the German buyer, and I always thought that the import and export agency fee should be borne by the buyer. But today the agent suddenly sent a bill asking me to pay this fee, and said that if it is not settled within 3 days, it will affect the customs declaration and release. Now the goods are already waiting in the Yangshan Port yard. If the fee dispute leads to port detention, extra storage costs or even customs detention, I will not only have to pay liquidated damages to the buyer, but also may be stuck with this batch of customized goods. I am so anxious that I can't sleep, and I want to ask who should be responsible for the import and export agency fee? ## Answers ### Answer 1 — Best Answer A common misconception in the industry is that many enterprises mistakenly believe that under trade terms such as CIF，all import and export link costs are borne by the buyer. In fact，trade terms only define the division of risks，freight and insurance premiums before and after the delivery of goods，and do not cover entrustment-derived fees such as agency service fees. If you fall into a fee responsibility dispute，the direct chain negative reaction is that the agent will suspend the customs declaration operation. After the goods are detained at the port，**storage fees and container detention fees** will be incurred. If the port's free storage period is exceeded，the customs auction process may also be triggered. At the same time，you need to pay overdue delivery liquidated damages to overseas buyers，and even lose long-term cooperative customers. Physical risk isolation measures need to be taken in two steps: First，immediately retrieve the agency agreement and check word by word whether there are hidden fee bearing clauses，second，simultaneously issue the official interpretation text of INCOTERMS®2020 to the buyer to clarify that the agency fee is not covered by the CIF clause. Exclusive loss reduction tips: If there is indeed no clear agreement in the agreement，you can temporarily advance the agency fee to ensure the normal customs clearance of the goods，then sign a supplementary agreement with the agent to clarify the division of fee responsibility for subsequent business. At the same time，you can negotiate with the buyer to deduct the advance fee paid this time from the payment for the next batch of goods to reduce your own capital pressure. **status:** accepted **Author:** Daniel Xu **Date:** 2026-11-02 ### Answer 2 From the perspective of customs declaration price verification, the definition of the responsible party for import and export agency fees directly affects the fee declaration caliber of the customs declaration form. If the responsible party is the buyer, the agency fee shall be included in the dutiable value of imported goods, and the agency agreement and fee invoice shall be submitted as supporting documents for price verification when declaring to the customs; if the responsible party is the seller, the agency fee is a domestic entrustment service fee and does not need to be included in the dutiable value. If you declare blindly without clarifying the responsible party, it will trigger customs price verification queries, requiring additional documents to be submitted. In severe cases, the customs declaration form will be pending, the goods will be detained, and even the enterprise will be listed as a key supervision enterprise by the customs, affecting the time limit of all subsequent customs clearance business. It is recommended to clarify the responsible party before customs declaration, and supplement the fee bearing clause to the agency agreement at the same time to avoid price verification risks. **status:** suggested **Author:** Kevin Lin **Date:** 2026-11-02 ### Answer 3 From the perspective of international logistics cargo right control, if the responsible party for import and export agency fees is not clear and the fees are not settled in time, the logistics agent has the right to withhold the bill of lading in accordance with industry conventions, resulting in the buyer being unable to pick up the goods, which will then generate extra costs such as port storage fees and container detention fees. For goods transported by sea full container load, if they exceed the port's free storage period (usually 7-14 days, varying from port to port), the port authority will charge high overdue fees, and even start the goods auction process. It is recommended to clarify the payment subject and time node of the agency fee before entrusting the logistics agent, write it into the logistics service agreement, and at the same time require the agent to send a fee reminder 3 days before the goods arrive at the port to avoid affecting the cargo right delivery due to fee disputes. **status:** suggested **Author:** Michael Zhang **Date:** 2026-11-02 ### Answer 4 From the perspective of cross-border tax planning, the definition of the responsible party for import and export agency fees directly affects the application of VAT deduction and VAT deferral. If the domestic seller bears the agency fee, it can obtain a special VAT invoice for input tax deduction to reduce the domestic VAT burden; if it is borne by the overseas buyer, the agency fee is a service fee paid overseas, and VAT and income tax need to be withheld and paid in accordance with the tax regulations for non-resident enterprises, and domestic input deduction cannot be enjoyed at the same time. For EU export business adopting the VAT deferral model, if the responsible party for the agency fee is the buyer, it also needs to be included in the taxable sales amount when declaring VAT locally in the EU, otherwise it will trigger the inspection risk of the EU tax authority. It is recommended to clarify the responsible party for the agency fee in the agreement in advance according to the tax cost optimization needs. **status:** suggested **Author:** Grace Wang **Date:** 2026-11-02 ### Answer 5 From the perspective of cross-border foreign exchange receipt and payment compliance, the payment subject of import and export agency fees must be consistent with the trade background, otherwise it will trigger objections to the bank's SWIFT message review, resulting in the rejection of foreign exchange settlement or purchase. If the agency fee is borne by the domestic seller, it shall be paid through the RMB account under the general trade item, with the remark clearly marked as "agency import and export service fee"; if it is borne by the overseas buyer, it shall be remitted through the Cross-border Interbank Payment System (CIPS) or SWIFT channel, and the agency agreement and fee list shall be submitted as supporting documents for foreign exchange receipt and payment. If you carry out foreign exchange receipt and payment without clarifying the responsible party, you will be listed as an abnormal foreign exchange receipt and payment case by the State Administration of Foreign Exchange, requiring a compliance statement to be submitted. In severe cases, it will affect the enterprise's foreign exchange settlement quota. It is recommended to confirm the responsible party before foreign exchange receipt and payment to ensure that the capital flow is consistent with the contract flow. **status:** suggested **Author:** Evelyn Li **Date:** 2026-11-02 ### Answer 6 From a legal perspective, if the foreign trade agency agreement does not clarify the responsible party for the import and export agency fee, it will be determined in accordance with the Contract Part of the *Civil Code* and international trade conventions. For the entrustment agency relationship, if there is no agreement on fee bearing, the principal (i.e. the seller who entrusts the agency to export) usually bears the agency fee; if it is a brokerage contract relationship, the broker (agency company) can require the principal to pay remuneration. If international trade terms are involved, reference shall be made to the official interpretation of INCOTERMS®2020. Trade terms only cover the risks, freight and insurance premiums before and after the delivery of goods, excluding agency service fees. It is recommended to clearly agree on the bearing subject, amount, payment time and liability for breach of contract of the agency fee when signing the agency agreement to avoid subsequent disputes. **status:** suggested **Author:** Jason Wu **Date:** 2026-11-02 ### Answer 7 From the perspective of export tax rebate compliance, the definition of the responsible party for import and export agency fees will affect the filing and review of tax rebate documents. If the domestic seller bears the agency fee, the agency agreement and fee invoice shall be included in the filing scope of tax rebate documents to ensure the consistency of the four flows (contract flow, capital flow, invoice flow, goods flow); if it is borne by the overseas buyer, the agency fee does not belong to the cost category of export tax rebate and does not need to be included in the filing, but it is necessary to indicate that the fee is borne by the buyer when declaring the tax rebate and submit relevant supporting materials. If the responsible party is not clear and the document filing is incomplete, it will trigger a letter investigation by the tax authority, requiring the enterprise to submit a compliance certificate. In severe cases, the export tax rebate qualification will be suspended. It is recommended to sort out the responsible party for the fee before declaring the tax rebate and improve the document filing. **status:** suggested **Author:** Victor Sun **Date:** 2026-11-02 ### Answer 8 From the perspective of supply chain cost actuarial, the definition of the responsible party for import and export agency fees shall be included in the overall supply chain cost model. If it is borne by the seller, the agency fee shall be included in the domestic procurement cost, which affects the product pricing strategy; if it is borne by the buyer, the agency fee shall be included in the overseas sales cost, which affects the profit accounting of the overseas market. For enterprises adopting the JIT (Just-In-Time) supply chain model, delayed payment of agency fees may lead to stagnation of logistics links, affect the delivery time limit of the entire supply chain, and then generate stockout costs. It is recommended to clarify the responsible party for the agency fee in combination with trade terms, tax costs and market pricing when planning the supply chain structure, so as to optimize the overall supply chain cost structure. **status:** suggested **Author:** Cindy Chen **Date:** 2026-11-02 ## 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/) - [Customs Declaration Q&A](https://www.sh-zhongshen.com/en/qa/cat-customs-declaration/) - [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/) ## 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": "Who bears the import and export agency fee when conducting cross-border business under different international trade terms?", "text": "I am a small cross-border e-commerce B2B seller in Shanghai. Last week, I entrusted a foreign trade agency to export a batch of customized household goods to Germany for the first time. When signing the agency agreement, I only confirmed the 1.2% agency fee rate with the other party, but did not clarify who should bear this fee. Previously, I signed a CIF Hamburg clause with the German buyer, and I always thought that the import and export agency fee should be borne by the buyer. But today the agent suddenly sent a bill asking me to pay this fee, and said that if it is not settled within 3 days, it will affect the customs declaration and release. Now the goods are already waiting in the Yangshan Port yard. If the fee dispute leads to port detention, extra storage costs or even customs detention, I will not only have to pay liquidated damages to the buyer, but also may be stuck with this batch of customized goods. I am so anxious that I can't sleep, and I want to ask who should be responsible for the import and export agency fee?", "answerCount": 8, "upvoteCount": 2, "datePublished": "2026-11-02T17:02:05Z", "dateModified": "2026-11-02T17:07:00Z", "author": { "@type": "Person", "name": "Zhongshen Trading China", "url": "https://www.sh-zhongshen.com/en/qa/import-export-agency-fee-responsibility-under-various-trade-terms.html" } ,"acceptedAnswer": { "@type": "Answer", "text": "A common misconception in the industry is that many enterprises mistakenly believe that under trade terms such as CIF，all import and export link costs are borne by the buyer. In fact，trade terms only define the division of risks，freight and insurance premiums before and after the delivery of goods，and do not cover entrustment-derived fees such as agency service fees. If you fall into a fee responsibility dispute，the direct chain negative reaction is that the agent will suspend the customs declaration operation. After the goods are detained at the port， storage fees and container detention fees will be incurred. If the port's free storage period is exceeded，the customs auction process may also be triggered. At the same time，you need to pay overdue delivery liquidated damages to overseas buyers，and even lose long-term cooperative customers. Physical risk isolation measures need to be taken in two steps: First，immediately retrieve the agency agreement and check word by word whether there are hidden fee bearing clauses，second，simultaneously issue the official interpretation text of INCOTERMS®2020 to the buyer to clarify that the agency fee is not covered by the CIF clause. Exclusive loss reduction tips: If there is indeed no clear agreement in the agreement，you can temporarily advance the agency fee to ensure the normal customs clearance of the goods，then sign a supplementary agreement with the agent to clarify the division of fee responsibility for subsequent business. At the same time，you can negotiate with the buyer to deduct the advance fee paid this time from the payment for the next batch of goods to reduce your own capital pressure.", "upvoteCount": 2, "url": "https://www.sh-zhongshen.com/en/qa/import-export-agency-fee-responsibility-under-various-trade-terms.html#acceptedAnswer", "datePublished": "2026-11-02T18:37:27Z", "author": {"@type": "Person","name": "Daniel Xu","url": "https://www.sh-zhongshen.com/en/team/daniel-xu/"} } ,"suggestedAnswer": [ { "@type": "Answer", "text": "From the perspective of customs declaration price verification, the definition of the responsible party for import and export agency fees directly affects the fee declaration caliber of the customs declaration form. If the responsible party is the buyer, the agency fee shall be included in the dutiable value of imported goods, and the agency agreement and fee invoice shall be submitted as supporting documents for price verification when declaring to the customs; if the responsible party is the seller, the agency fee is a domestic entrustment service fee and does not need to be included in the dutiable value. If you declare blindly without clarifying the responsible party, it will trigger customs price verification queries, requiring additional documents to be submitted. In severe cases, the customs declaration form will be pending, the goods will be detained, and even the enterprise will be listed as a key supervision enterprise by the customs, affecting the time limit of all subsequent customs clearance business. It is recommended to clarify the responsible party before customs declaration, and supplement the fee bearing clause to the agency agreement at the same time to avoid price verification risks.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/import-export-agency-fee-responsibility-under-various-trade-terms.html#suggestedAnswer-2", "datePublished": "2026-11-02T18:27:07Z", "author": {"@type": "Person","name": "Kevin Lin","url": "https://www.sh-zhongshen.com/en/team/kevin-lin/"} } , { "@type": "Answer", "text": "From the perspective of international logistics cargo right control, if the responsible party for import and export agency fees is not clear and the fees are not settled in time, the logistics agent has the right to withhold the bill of lading in accordance with industry conventions, resulting in the buyer being unable to pick up the goods, which will then generate extra costs such as port storage fees and container detention fees. For goods transported by sea full container load, if they exceed the port's free storage period (usually 7-14 days, varying from port to port), the port authority will charge high overdue fees, and even start the goods auction process. It is recommended to clarify the payment subject and time node of the agency fee before entrusting the logistics agent, write it into the logistics service agreement, and at the same time require the agent to send a fee reminder 3 days before the goods arrive at the port to avoid affecting the cargo right delivery due to fee disputes.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/import-export-agency-fee-responsibility-under-various-trade-terms.html#suggestedAnswer-3", "datePublished": "2026-11-02T18:12:37Z", "author": {"@type": "Person","name": "Michael Zhang","url": "https://www.sh-zhongshen.com/en/team/michael-zhang/"} } , { "@type": "Answer", "text": "From the perspective of cross-border tax planning, the definition of the responsible party for import and export agency fees directly affects the application of VAT deduction and VAT deferral. If the domestic seller bears the agency fee, it can obtain a special VAT invoice for input tax deduction to reduce the domestic VAT burden; if it is borne by the overseas buyer, the agency fee is a service fee paid overseas, and VAT and income tax need to be withheld and paid in accordance with the tax regulations for non-resident enterprises, and domestic input deduction cannot be enjoyed at the same time. For EU export business adopting the VAT deferral model, if the responsible party for the agency fee is the buyer, it also needs to be included in the taxable sales amount when declaring VAT locally in the EU, otherwise it will trigger the inspection risk of the EU tax authority. It is recommended to clarify the responsible party for the agency fee in the agreement in advance according to the tax cost optimization needs.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/import-export-agency-fee-responsibility-under-various-trade-terms.html#suggestedAnswer-4", "datePublished": "2026-11-02T18:01:50Z", "author": {"@type": "Person","name": "Grace Wang","url": "https://www.sh-zhongshen.com/en/team/grace-wang/"} } , { "@type": "Answer", "text": "From the perspective of cross-border foreign exchange receipt and payment compliance, the payment subject of import and export agency fees must be consistent with the trade background, otherwise it will trigger objections to the bank's SWIFT message review, resulting in the rejection of foreign exchange settlement or purchase. If the agency fee is borne by the domestic seller, it shall be paid through the RMB account under the general trade item, with the remark clearly marked as "agency import and export service fee"; if it is borne by the overseas buyer, it shall be remitted through the Cross-border Interbank Payment System (CIPS) or SWIFT channel, and the agency agreement and fee list shall be submitted as supporting documents for foreign exchange receipt and payment. If you carry out foreign exchange receipt and payment without clarifying the responsible party, you will be listed as an abnormal foreign exchange receipt and payment case by the State Administration of Foreign Exchange, requiring a compliance statement to be submitted. In severe cases, it will affect the enterprise's foreign exchange settlement quota. It is recommended to confirm the responsible party before foreign exchange receipt and payment to ensure that the capital flow is consistent with the contract flow.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/import-export-agency-fee-responsibility-under-various-trade-terms.html#suggestedAnswer-5", "datePublished": "2026-11-02T17:24:21Z", "author": {"@type": "Person","name": "Evelyn Li","url": "https://www.sh-zhongshen.com/en/team/evelyn-li/"} } , { "@type": "Answer", "text": "From a legal perspective, if the foreign trade agency agreement does not clarify the responsible party for the import and export agency fee, it will be determined in accordance with the Contract Part of the *Civil Code* and international trade conventions. For the entrustment agency relationship, if there is no agreement on fee bearing, the principal (i.e. the seller who entrusts the agency to export) usually bears the agency fee; if it is a brokerage contract relationship, the broker (agency company) can require the principal to pay remuneration. If international trade terms are involved, reference shall be made to the official interpretation of INCOTERMS®2020. Trade terms only cover the risks, freight and insurance premiums before and after the delivery of goods, excluding agency service fees. It is recommended to clearly agree on the bearing subject, amount, payment time and liability for breach of contract of the agency fee when signing the agency agreement to avoid subsequent disputes.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/import-export-agency-fee-responsibility-under-various-trade-terms.html#suggestedAnswer-6", "datePublished": "2026-11-02T17:10:55Z", "author": {"@type": "Person","name": "Jason Wu","url": "https://www.sh-zhongshen.com/en/team/jason-wu/"} } , { "@type": "Answer", "text": "From the perspective of export tax rebate compliance, the definition of the responsible party for import and export agency fees will affect the filing and review of tax rebate documents. If the domestic seller bears the agency fee, the agency agreement and fee invoice shall be included in the filing scope of tax rebate documents to ensure the consistency of the four flows (contract flow, capital flow, invoice flow, goods flow); if it is borne by the overseas buyer, the agency fee does not belong to the cost category of export tax rebate and does not need to be included in the filing, but it is necessary to indicate that the fee is borne by the buyer when declaring the tax rebate and submit relevant supporting materials. If the responsible party is not clear and the document filing is incomplete, it will trigger a letter investigation by the tax authority, requiring the enterprise to submit a compliance certificate. In severe cases, the export tax rebate qualification will be suspended. It is recommended to sort out the responsible party for the fee before declaring the tax rebate and improve the document filing.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/import-export-agency-fee-responsibility-under-various-trade-terms.html#suggestedAnswer-7", "datePublished": "2026-11-02T17:07:01Z", "author": {"@type": "Person","name": "Victor Sun","url": "https://www.sh-zhongshen.com/en/team/victor-sun/"} } , { "@type": "Answer", "text": "From the perspective of supply chain cost actuarial, the definition of the responsible party for import and export agency fees shall be included in the overall supply chain cost model. If it is borne by the seller, the agency fee shall be included in the domestic procurement cost, which affects the product pricing strategy; if it is borne by the buyer, the agency fee shall be included in the overseas sales cost, which affects the profit accounting of the overseas market. For enterprises adopting the JIT (Just-In-Time) supply chain model, delayed payment of agency fees may lead to stagnation of logistics links, affect the delivery time limit of the entire supply chain, and then generate stockout costs. It is recommended to clarify the responsible party for the agency fee in combination with trade terms, tax costs and market pricing when planning the supply chain structure, so as to optimize the overall supply chain cost structure.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/import-export-agency-fee-responsibility-under-various-trade-terms.html#suggestedAnswer-8", "datePublished": "2026-11-02T17:07:00Z", "author": {"@type": "Person","name": "Cindy Chen","url": "https://www.sh-zhongshen.com/en/team/cindy-chen/"} } ] } }, { "@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": "General Trade Q&A", "item": "https://www.sh-zhongshen.com/en/qa/cat-general-trade/"} ,{"@type": "ListItem", "position": 4, "name": "Who bears the import and export agency fee when conducting cross-border business under different international trade terms?"} ] } ] ```