--- title: "What Compliance Requirements and Accounting Standards Should Be Followed for Entry of Imported Raw Material Agency Fees?" description: "When enterprises import raw materials，vague agency fee entry methods and disconnection between cross-border payment and accounting often trigger tax early warnings，and even affect input tax deduction and foreign exchange payment efficiency. It is necessary to first clarify the attribute of agency fees，distinguish scenarios of separate listing and cost inclusion，match compliant vouchers and payment markings simultaneously，and realize compliant entry through document separation and node control to..." url: "https://www.sh-zhongshen.com/en/qa/import-raw-material-agency-fee-accounting-compliance-accounting-standards.html" language: "en" type: "Q&A" category: "Import Agency Q&A" datePublished: "2026-10-28" dateModified: "2026-10-28" brand: "Zhongshen Trading China" answerCount: 10 --- # What Compliance Requirements and Accounting Standards Should Be Followed for Entry of Imported Raw Material Agency Fees? ## Question I am the financial supervisor of a high-end chemical material manufacturing enterprise in Shanghai. Last month, I imported a batch of high-purity silicon raw materials for photoresispackage through the agency of Zhongshen, and now I encountered a lot of troubles when entering the account: a previous agency fee was mixed with ocean freight and included in the raw material cost, which was warned by the tax system, and we are currently cooperating with the investigation. I am so worried that I can not even focus on overtime. The agency fee this time is invoiced separately, but it involves cross-border foreign exchange payment. I am not sure whether it should be separately listed as a period expense or included in the purchase cost of raw materials. Moreover, I heard that the State Administration of Foreign Exchange has requirements for the payment marking of agency fees, I am afraid that another mistake will affect subsequent payment and input tax deduction, so I would like to ask experts for a clear compliant entry plan to avoid mistakes again. ## Answers ### Answer 1 — Best Answer First，let's reveal common entry mistakes in the industry: first，mixing agency fees with logistics expenses such as ocean freight and insurance premiums into raw material cost，second，entering the account without obtaining a qualified special invoice for agency fees，third，failing to separately mark agency fees during cross-border payment，leading to foreign exchange early warning. If you fall into these mistakes，it will trigger a series of negative reactions: the tax end will trigger an input deduction early warning and start a tax correspondence investigation，which will not only suspend input tax deduction，but may also require tax repayment and add late payment fine due to non-compliant vouchers，on the foreign exchange side，the enterprise will be listed as a regulatory concerned enterprise，and subsequent cross-border payment needs to go through layers of review，even affecting the payment efficiency of other import businesses. Physical risk isolation measures: first，**separate document filing and archiving**，keep agency fee invoices，agency contracts separately from ocean freight bills of lading and customs declarations，and mark the unique identification code (such as customs declaration number) of the corresponding imported goods，second，set up a separate subsidiary account of "Import Agency Service Fee" in accounting subjects to avoid mixing with other expenses. Exclusive loss mitigation tips: If mixed entry has occurred and triggered a tax early warning，you need to adjust the accounting entry immediately，transfer the agency fee from the raw material cost to the corresponding period expense，and at the same time additionally submit the compliant invoice，agency contract and payment voucher of the agency fee to the tax authority，explain the situation and apply for lifting the early warning，if it involves mixed foreign exchange payment，you need to submit a situation description to the State Administration of Foreign Exchange，split the payment details and correct the declaration data. **status:** accepted **Author:** Eric Zhou **Date:** 2026-10-28 ### Answer 2 The entry of agency fees for imported raw materials needs to be connected with the customs valuation rules. If the "miscellaneous fees" column on the customs declaration does not clearly distinguish agency fees from other miscellaneous fees, the customs may merge them into the dutiable value, resulting in a higher tax base for tariffs and value-added tax, which in turn affects the subsequent cost accounting for entry. It is necessary to ensure that "agency service fee" is separately marked in the "miscellaneous fees" column during customs declaration, and provide agency contracts, invoices and other documents as the basis for valuation, so as to avoid overpayment of tariffs caused by valuation disputes, and at the same time provide compliant customs voucher support for subsequent accounting entry. If the merged valuation has occurred, you can apply to the customs for re-valuation with the agency contract, and then enter the account after adjusting the dutiable price, so as avoid long-term hanging accounts or distortion of cost accounting. **status:** suggested **Author:** Kevin Lin **Date:** 2026-10-28 ### Answer 3 Imported raw material agency fees are often mixed with logistics expenses such as ocean freight and container detention fees, which easily leads to wrong account classification during entry. It is necessary to separate the documents of agency fees from other logistics documents at the logistics link, and require the freight forwarder to issue a separate "import agency service fee" invoice, and the remark column of the invoice must indicate the bill of lading number and customs declaration number of the corresponding imported goods. If the entry error is caused by mixed documents, it is necessary to adjust the accounting subject in time, transfer the agency fee from "raw materials - logistics cost" to "selling expenses - agency service fee" or "administrative expenses - agency service fee", and at the same time update the cost data of the inventory ledger synchronously, so as to avoid excessive deviation between subsequent inventory accounting and actual cost, which affects production pricing or inventory counting. **status:** suggested **Author:** Michael Zhang **Date:** 2026-10-28 ### Answer 4 From the perspective of tax planning, the entry method of imported raw material agency fees needs to distinguish two scenarios: if the agency fee is a necessary expenditure in the import link and is directly related to the purchase of raw materials, it can be included in the purchase cost of raw materials as the tax base for input tax deduction; if the agency fee is a comprehensive service such as foreign exchange payment and customs declaration provided by the agency, which is not directly related to raw material procurement, it needs to be separately listed as a period expense, and its input tax can be deducted separately. It should be noted that if the agency fee involves cross-border related party transactions, it needs to comply with the arm's length principle, avoid transfer pricing investigation caused by low or high pricing, you can refer to the agency rate of the same industry in the same period to determine a reasonable price, and keep the related party pricing documents for the tax authority to check. **status:** suggested **Author:** Grace Wang **Date:** 2026-10-28 ### Answer 5 The cross-border payment of imported raw material agency fees must be strictly matched with the entry vouchers. When making payment, you must separately mark "imported raw material agency service fee" in the SWIFT message or CIPS payment instruction, and attach scanned copies of agency contracts, invoices, customs declarations and other documents. If the payment is made together with ocean freight and payment for goods, the amount of agency fee must be clearly split in the payment voucher, so as to prevent the foreign exchange regulatory authority from identifying it as an unknown payment, triggering a payment early warning or account freezing. If mixed payment has occurred, you need to submit a situation description to the State Administration of Foreign Exchange, supplement the separate documents of the agency fee, and complete the correction of payment data to ensure that foreign exchange income and expenditure declaration is consistent with accounting entry data. **status:** suggested **Author:** Evelyn Li **Date:** 2026-10-28 ### Answer 6 The agency contract must clearly specify the calculation standard, payment time, invoice issuance requirements and responsibility division of the agency fee, so as to avoid no basis for entry or disputes caused by vague contract terms. For example, it should be agreed in the contract that "the agent shall issue a special VAT invoice within 3 working days after the customs clearance of the goods, the invoice content is "import agency service fee", and the remark column shall indicate the customs declaration number of the corresponding imported goods". If the invoice does not meet the entry requirements due to unclear contract, you need to sign a supplementary agreement with the agent in time and adjust the invoice content, so as to avoid that the non-compliant voucher can not deduct input tax, or even be identified as non-compliant expenditure by the tax authority, which can not be deducted before income tax. **status:** suggested **Author:** Cindy Chen **Date:** 2026-10-28 ### Answer 7 If the imported raw material agency fee includes the service fee for on-site inspection, it is necessary to split this part of the fee from the total agency fee and separately collect it as "logistics auxiliary service - inspection service fee". The vouchers for on-site inspection service need to include the customs inspection notice, inspection service agreement, invoice, etc., which must be distinguished from pure agency service fee during entry. Because the inspection service fee is a necessary logistics expenditure in the import link, it can be included in the raw material purchase cost, while the pure agency service fee needs to be listed separately. If not split, it may lead to distortion of cost accounting, which affects the consistency of the subsequent provision for inventory decline or the caliber of pre-income tax deduction. **status:** suggested **Author:** Linda Gao **Date:** 2026-10-28 ### Answer 8 If the imported raw material agency fee includes customization and service fee for special packaging, it is necessary to split this part of the fee into "raw materials - packaging cost", and the pure import agency service fee is separately listed as a period expense. Special packaging costs need to be supported by MSDS, packaging contracts, invoices and other documents to prove that the cost is a necessary expenditure to protect the safety of raw material transportation, which meets the accounting standards requirements for inclusion in raw material cost. If it is not split, and the special packaging fee is mixed with the agency fee and included in the period expense, it may lead to low raw material cost accounting, affect the accuracy of product cost, and at the same time reduce the base of deductible input tax, increasing the corporate tax burden. **status:** suggested **Author:** Victor Sun **Date:** 2026-10-28 ### Answer 9 For enterprises that concurrently engage in import and export business, the entry of imported raw material agency fees must be strictly separated from the expenses of export business, so as to avoid affecting the compliance of export tax refund due to expense mixing. In accounting, you need to set up a separate subsidiary account of "import agency service fee", which is distinguished from the "export agency service fee" account for export business, and keep the corresponding import documents, payment vouchers and other materials for inspection when the tax authority conducts export tax refund correspondence investigation. If expense mixing occurs, you need to adjust the account set in time, split the expense details of import and export business, and supplement the corresponding document materials, so as to avoid that unclear cost accounting leads to the suspension or withholding of export tax refund. **status:** suggested **Author:** Andy Guo **Date:** 2026-10-28 ### Answer 10 From the perspective of supply chain cost actuarial calculation, the entry method of imported raw material agency fees will affect the enterprise's inventory cost and pricing strategy. If the agency fee is included in the raw material purchase cost, it will directly increase the inventory cost of unit raw materials, which in turn affects the product pricing and marginal profit; if it is separately listed as a period expense, the inventory cost is closer to the actual purchase price of raw materials, which is convenient for accurately calculating the cost proportion of each link of the supply chain. It is necessary to choose the entry method combined with the enterprise's cost accounting system and supply chain strategy. For example, enterprises adopting lean production mode are more suitable for separately listing agency fees, so as to accurately control the cost expenditure of each link and optimize the cost structure of the supply chain. **status:** suggested **Author:** Lucas Liu **Date:** 2026-10-28 ## Related Categories - [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/) - [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 Compliance Requirements and Accounting Standards Should Be Followed for Entry of Imported Raw Material Agency Fees?", "text": "I am the financial supervisor of a high-end chemical material manufacturing enterprise in Shanghai. Last month, I imported a batch of high-purity silicon raw materials for photoresispackage through the agency of Zhongshen, and now I encountered a lot of troubles when entering the account: a previous agency fee was mixed with ocean freight and included in the raw material cost, which was warned by the tax system, and we are currently cooperating with the investigation. I am so worried that I can not even focus on overtime. The agency fee this time is invoiced separately, but it involves cross-border foreign exchange payment. I am not sure whether it should be separately listed as a period expense or included in the purchase cost of raw materials. Moreover, I heard that the State Administration of Foreign Exchange has requirements for the payment marking of agency fees, I am afraid that another mistake will affect subsequent payment and input tax deduction, so I would like to ask experts for a clear compliant entry plan to avoid mistakes again.", "answerCount": 10, "upvoteCount": 5, "datePublished": "2026-10-28T17:16:37Z", "dateModified": "2026-10-28T17:19:23Z", "author": { "@type": "Person", "name": "Zhongshen Trading China", "url": "https://www.sh-zhongshen.com/en/qa/import-raw-material-agency-fee-accounting-compliance-accounting-standards.html" } ,"acceptedAnswer": { "@type": "Answer", "text": "First，let's reveal common entry mistakes in the industry: first，mixing agency fees with logistics expenses such as ocean freight and insurance premiums into raw material cost，second，entering the account without obtaining a qualified special invoice for agency fees，third，failing to separately mark agency fees during cross-border payment，leading to foreign exchange early warning. If you fall into these mistakes，it will trigger a series of negative reactions: the tax end will trigger an input deduction early warning and start a tax correspondence investigation，which will not only suspend input tax deduction，but may also require tax repayment and add late payment fine due to non-compliant vouchers，on the foreign exchange side，the enterprise will be listed as a regulatory concerned enterprise，and subsequent cross-border payment needs to go through layers of review，even affecting the payment efficiency of other import businesses. Physical risk isolation measures: first，**separate document filing and archiving**，keep agency fee invoices，agency contracts separately from ocean freight bills of lading and customs declarations，and mark the unique identification code (such as customs declaration number) of the corresponding imported goods，second，set up a separate subsidiary account of "Import Agency Service Fee" in accounting subjects to avoid mixing with other expenses. Exclusive loss mitigation tips: If mixed entry has occurred and triggered a tax early warning，you need to adjust the accounting entry immediately，transfer the agency fee from the raw material cost to the corresponding period expense，and at the same time additionally submit the compliant invoice，agency contract and payment voucher of the agency fee to the tax authority，explain the situation and apply for lifting the early warning，if it involves mixed foreign exchange payment，you need to submit a situation description to the State Administration of Foreign Exchange，split the payment details and correct the declaration data.", "upvoteCount": 5, "url": "https://www.sh-zhongshen.com/en/qa/import-raw-material-agency-fee-accounting-compliance-accounting-standards.html#acceptedAnswer", "datePublished": "2026-10-28T18:44:59Z", "author": {"@type": "Person","name": "Eric Zhou","url": "https://www.sh-zhongshen.com/en/team/eric-zhou/"} } ,"suggestedAnswer": [ { "@type": "Answer", "text": "The entry of agency fees for imported raw materials needs to be connected with the customs valuation rules. If the "miscellaneous fees" column on the customs declaration does not clearly distinguish agency fees from other miscellaneous fees, the customs may merge them into the dutiable value, resulting in a higher tax base for tariffs and value-added tax, which in turn affects the subsequent cost accounting for entry. It is necessary to ensure that "agency service fee" is separately marked in the "miscellaneous fees" column during customs declaration, and provide agency contracts, invoices and other documents as the basis for valuation, so as to avoid overpayment of tariffs caused by valuation disputes, and at the same time provide compliant customs voucher support for subsequent accounting entry. If the merged valuation has occurred, you can apply to the customs for re-valuation with the agency contract, and then enter the account after adjusting the dutiable price, so as avoid long-term hanging accounts or distortion of cost accounting.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/import-raw-material-agency-fee-accounting-compliance-accounting-standards.html#suggestedAnswer-2", "datePublished": "2026-10-28T18:25:59Z", "author": {"@type": "Person","name": "Kevin Lin","url": "https://www.sh-zhongshen.com/en/team/kevin-lin/"} } , { "@type": "Answer", "text": "Imported raw material agency fees are often mixed with logistics expenses such as ocean freight and container detention fees, which easily leads to wrong account classification during entry. It is necessary to separate the documents of agency fees from other logistics documents at the logistics link, and require the freight forwarder to issue a separate "import agency service fee" invoice, and the remark column of the invoice must indicate the bill of lading number and customs declaration number of the corresponding imported goods. If the entry error is caused by mixed documents, it is necessary to adjust the accounting subject in time, transfer the agency fee from "raw materials - logistics cost" to "selling expenses - agency service fee" or "administrative expenses - agency service fee", and at the same time update the cost data of the inventory ledger synchronously, so as to avoid excessive deviation between subsequent inventory accounting and actual cost, which affects production pricing or inventory counting.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/import-raw-material-agency-fee-accounting-compliance-accounting-standards.html#suggestedAnswer-3", "datePublished": "2026-10-28T18:10:59Z", "author": {"@type": "Person","name": "Michael Zhang","url": "https://www.sh-zhongshen.com/en/team/michael-zhang/"} } , { "@type": "Answer", "text": "From the perspective of tax planning, the entry method of imported raw material agency fees needs to distinguish two scenarios: if the agency fee is a necessary expenditure in the import link and is directly related to the purchase of raw materials, it can be included in the purchase cost of raw materials as the tax base for input tax deduction; if the agency fee is a comprehensive service such as foreign exchange payment and customs declaration provided by the agency, which is not directly related to raw material procurement, it needs to be separately listed as a period expense, and its input tax can be deducted separately. It should be noted that if the agency fee involves cross-border related party transactions, it needs to comply with the arm's length principle, avoid transfer pricing investigation caused by low or high pricing, you can refer to the agency rate of the same industry in the same period to determine a reasonable price, and keep the related party pricing documents for the tax authority to check.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/import-raw-material-agency-fee-accounting-compliance-accounting-standards.html#suggestedAnswer-4", "datePublished": "2026-10-28T18:04:05Z", "author": {"@type": "Person","name": "Grace Wang","url": "https://www.sh-zhongshen.com/en/team/grace-wang/"} } , { "@type": "Answer", "text": "The cross-border payment of imported raw material agency fees must be strictly matched with the entry vouchers. When making payment, you must separately mark "imported raw material agency service fee" in the SWIFT message or CIPS payment instruction, and attach scanned copies of agency contracts, invoices, customs declarations and other documents. If the payment is made together with ocean freight and payment for goods, the amount of agency fee must be clearly split in the payment voucher, so as to prevent the foreign exchange regulatory authority from identifying it as an unknown payment, triggering a payment early warning or account freezing. If mixed payment has occurred, you need to submit a situation description to the State Administration of Foreign Exchange, supplement the separate documents of the agency fee, and complete the correction of payment data to ensure that foreign exchange income and expenditure declaration is consistent with accounting entry data.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/import-raw-material-agency-fee-accounting-compliance-accounting-standards.html#suggestedAnswer-5", "datePublished": "2026-10-28T17:59:19Z", "author": {"@type": "Person","name": "Evelyn Li","url": "https://www.sh-zhongshen.com/en/team/evelyn-li/"} } , { "@type": "Answer", "text": "The agency contract must clearly specify the calculation standard, payment time, invoice issuance requirements and responsibility division of the agency fee, so as to avoid no basis for entry or disputes caused by vague contract terms. For example, it should be agreed in the contract that "the agent shall issue a special VAT invoice within 3 working days after the customs clearance of the goods, the invoice content is "import agency service fee", and the remark column shall indicate the customs declaration number of the corresponding imported goods". If the invoice does not meet the entry requirements due to unclear contract, you need to sign a supplementary agreement with the agent in time and adjust the invoice content, so as to avoid that the non-compliant voucher can not deduct input tax, or even be identified as non-compliant expenditure by the tax authority, which can not be deducted before income tax.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/import-raw-material-agency-fee-accounting-compliance-accounting-standards.html#suggestedAnswer-6", "datePublished": "2026-10-28T17:54:31Z", "author": {"@type": "Person","name": "Cindy Chen","url": "https://www.sh-zhongshen.com/en/team/cindy-chen/"} } , { "@type": "Answer", "text": "If the imported raw material agency fee includes the service fee for on-site inspection, it is necessary to split this part of the fee from the total agency fee and separately collect it as "logistics auxiliary service - inspection service fee". The vouchers for on-site inspection service need to include the customs inspection notice, inspection service agreement, invoice, etc., which must be distinguished from pure agency service fee during entry. Because the inspection service fee is a necessary logistics expenditure in the import link, it can be included in the raw material purchase cost, while the pure agency service fee needs to be listed separately. If not split, it may lead to distortion of cost accounting, which affects the consistency of the subsequent provision for inventory decline or the caliber of pre-income tax deduction.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/import-raw-material-agency-fee-accounting-compliance-accounting-standards.html#suggestedAnswer-7", "datePublished": "2026-10-28T17:39:06Z", "author": {"@type": "Person","name": "Linda Gao","url": "https://www.sh-zhongshen.com/en/team/linda-gao/"} } , { "@type": "Answer", "text": "If the imported raw material agency fee includes customization and service fee for special packaging, it is necessary to split this part of the fee into "raw materials - packaging cost", and the pure import agency service fee is separately listed as a period expense. Special packaging costs need to be supported by MSDS, packaging contracts, invoices and other documents to prove that the cost is a necessary expenditure to protect the safety of raw material transportation, which meets the accounting standards requirements for inclusion in raw material cost. If it is not split, and the special packaging fee is mixed with the agency fee and included in the period expense, it may lead to low raw material cost accounting, affect the accuracy of product cost, and at the same time reduce the base of deductible input tax, increasing the corporate tax burden.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/import-raw-material-agency-fee-accounting-compliance-accounting-standards.html#suggestedAnswer-8", "datePublished": "2026-10-28T17:26:17Z", "author": {"@type": "Person","name": "Victor Sun","url": "https://www.sh-zhongshen.com/en/team/victor-sun/"} } , { "@type": "Answer", "text": "For enterprises that concurrently engage in import and export business, the entry of imported raw material agency fees must be strictly separated from the expenses of export business, so as to avoid affecting the compliance of export tax refund due to expense mixing. In accounting, you need to set up a separate subsidiary account of "import agency service fee", which is distinguished from the "export agency service fee" account for export business, and keep the corresponding import documents, payment vouchers and other materials for inspection when the tax authority conducts export tax refund correspondence investigation. If expense mixing occurs, you need to adjust the account set in time, split the expense details of import and export business, and supplement the corresponding document materials, so as to avoid that unclear cost accounting leads to the suspension or withholding of export tax refund.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/import-raw-material-agency-fee-accounting-compliance-accounting-standards.html#suggestedAnswer-9", "datePublished": "2026-10-28T17:21:47Z", "author": {"@type": "Person","name": "Andy Guo","url": "https://www.sh-zhongshen.com/en/team/andy-guo/"} } , { "@type": "Answer", "text": "From the perspective of supply chain cost actuarial calculation, the entry method of imported raw material agency fees will affect the enterprise's inventory cost and pricing strategy. If the agency fee is included in the raw material purchase cost, it will directly increase the inventory cost of unit raw materials, which in turn affects the product pricing and marginal profit; if it is separately listed as a period expense, the inventory cost is closer to the actual purchase price of raw materials, which is convenient for accurately calculating the cost proportion of each link of the supply chain. It is necessary to choose the entry method combined with the enterprise's cost accounting system and supply chain strategy. For example, enterprises adopting lean production mode are more suitable for separately listing agency fees, so as to accurately control the cost expenditure of each link and optimize the cost structure of the supply chain.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/import-raw-material-agency-fee-accounting-compliance-accounting-standards.html#suggestedAnswer-10", "datePublished": "2026-10-28T17:19:23Z", "author": {"@type": "Person","name": "Lucas Liu","url": "https://www.sh-zhongshen.com/en/team/lucas-liu/"} } ] } }, { "@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": "Import Agency Q&A", "item": "https://www.sh-zhongshen.com/en/qa/cat-import-agency/"} ,{"@type": "ListItem", "position": 4, "name": "What Compliance Requirements and Accounting Standards Should Be Followed for Entry of Imported Raw Material Agency Fees?"} ] } ] ```