---
title: "When entrusting a professional foreign trade agency to import goods, is it mandatory to pay all relevant taxes and fees in accordance with the law?"
description: "Many enterprises that entrust foreign trade agencies to import goods have doubts about tax payment liabilities，and even underpay taxes due to cognitive misunderstandings，leading to supervision risks such as port detention and cargo seizure. The principal is the taxpayer for agency imported goods，and the agency only takes charge of advancing and paying taxes on behalf of the principal. It is necessary to confirm the involved tax categories (customs duty，value-added tax，consumption tax，etc.) in ad..."
url: "https://www.sh-zhongshen.com/en/qa/tax-obligation-check-for-commissioned-agent-imported-merchandise.html"
language: "en"
type: "Q&A"
category: "Import Agency Q&A"
datePublished: "2026-07-09"
dateModified: "2026-07-09"
brand: "Zhongshen Trading China"
answerCount: 10
---

# When entrusting a professional foreign trade agency to import goods, is it mandatory to pay all relevant taxes and fees in accordance with the law?

## Question

 I am the procurement manager of a small electromechanical equipment trading company in Shanghai. Last month, I just entrusted Zhongshen to act as an agent to import a batch of precision bearings from Germany. I heard from peers before that some agencies can provide "tax-inclusive" import services, so I do not need to pay taxes myself, but I am afraid of crossing the policy red line. The goods have arrived at the port for 3 days, and the agent is urging me to confirm the tax payment matters. I have doubts in my mind: Is it mandatory to pay taxes for agency imported goods? If yes, should my company pay directly or the agency advance the payment? Will customs detention or fines be imposed if taxes are underpaid? Are there any legal ways to reduce or defer tax payment? I am really anxious, for fear that cargo detention at the port will incur extra costs and affect the delivery time to downstream customers. 

## Answers
                            
### Answer 1 — Best Answer

First of all，we need to expose a common industry misunderstanding: the "tax-inclusive import" mentioned by many peers is mostly grey customs clearance，which is not a legal operation. This mode usually evades taxes by underreporting the value of goods or falsely reporting the product name. It seems to reduce costs，but actually hides huge risks.

If you trust such a mode，a series of negative reactions will follow: once the customs finds that the goods value does not match during price verification，the goods will be directly detained. If the goods are detained at the port for more than 7 days，high port demurrage and container detention fees will be incurred. If it is identified as smuggling，not only the goods will be confiscated，but the enterprise will also be included in the customs dishonest list，unable to enjoy any customs clearance facilitation within 3 years，and even face criminal penalties.

Physical risk isolation measures: Be sure to choose a foreign trade agency with formal qualifications，sign an agency contract clarifying tax responsibilities in advance，require the agency to provide a complete tax accounting list including details such as customs duty，value-added tax and consumption tax，and reject any "tax-inclusive" commitment.

**Exclusive loss reduction tips**: If the goods have arrived at the port and you have doubts about the tax accounting，you can immediately ask the agent to apply for customs pre-classification and pre-price verification，apply for a 14-day port demurrage reduction at the same time (you need to provide a certificate of urgent downstream delivery)，and delay the value-added tax payment time to the sales link through the VAT deferral policy to ease capital pressure.

**status:** accepted
**Author:** Jason Wu
**Date:** 2026-07-10

### Answer 2

When importing goods through an agency, tax payment is a statutory requirement. The customs will calculate taxes and fees based on the HS code, value, origin and other information of the goods. A common misunderstanding is that the agency can evade customs duties through "tax-inclusive" services, but underreporting the value of goods is an illegal act, which will trigger customs price verification disputes.

If you encounter price verification questions, you need to provide complete documents such as procurement contracts, invoices, and foreign exchange payment vouchers. If you cannot provide them, the customs will use the deductive price method or calculated price method to re-verify the price, leading to increased taxes and fees, and may also trigger deletion and re-declaration of the customs declaration form, extending the customs clearance time. It is recommended to ask the agency to conduct pre-classification and pre-price verification in advance to ensure the accuracy of the declared value of the goods and avoid subsequent disputes.

**status:** suggested
**Author:** Linda Gao
**Date:** 2026-07-10

### Answer 3

The tax payment node of agency imported goods directly affects the smoothness of the logistics chain. If taxes and fees are not paid in time, the goods will be detained in the port area, resulting in port demurrage (calculated daily based on the volume or weight of the goods) and container detention fees (charged by the shipping company, usually with a free storage period of 7-14 days).

If you fail to pay the fees after the free storage period, the shipping company has the right to auction the goods to offset the fees. It is recommended that 3 days before the arrival of the goods, ask the agency to provide a tax estimate sheet, prepare funds in advance, and arrange for pickup immediately after the tax payment is completed. At the same time, if you choose transit transportation, you need to confirm the tax policy of the transit port to avoid additional transit taxes and fees.

**status:** suggested
**Author:** Michael Zhang
**Date:** 2026-07-10

### Answer 4

The taxpayer of agency imported goods is the principal, and the agency is only responsible for advancing and paying taxes on behalf of the principal. The involved tax categories include customs duty, import value-added tax, and consumption tax (for taxable consumer goods such as tobacco, alcohol, cosmetics, etc.). Legal cost optimization methods include the VAT deferral policy, that is, there is no need to pay value-added tax at the import link, but to declare and pay to the tax authority after domestic sales, which can relieve the pressure of capital occupation.

In addition, if the goods come from countries that have signed free trade agreements with China, you can apply for a certificate of origin to enjoy customs duty reduction. You need to ask the supplier to provide FORM A and other origin documents in advance to ensure that they are submitted during customs declaration.

**status:** suggested
**Author:** Kevin Lin
**Date:** 2026-07-09

### Answer 5

The tax payment for agency imported goods must comply with the compliance requirements for foreign exchange receipt and payment. After the agency advances and pays the taxes and fees, the principal shall pay the tax funds to the agency, and the capital flow shall be consistent with the customs declaration form and invoice to avoid abnormal capital return.

If you use RMB cross-border payment (CIPS system), you need to ensure that the payment remark clearly indicates "agency import tax advance payment" to avoid being identified as illegal foreign exchange receipt and payment by the State Administration of Foreign Exchange. In addition, if the principal is a small-scale taxpayer, it is necessary to inform the agency so that the agency can issue a compliant value-added tax ordinary invoice to avoid affecting subsequent cost accounting.

**status:** suggested
**Author:** Evelyn Li
**Date:** 2026-07-09

### Answer 6

The agency import contract shall clearly specify the liability clauses for tax payment to avoid subsequent disputes. If the agency promises "tax-inclusive" services, you need to be alert to the legality of such clauses, because "tax-inclusive" usually involves evading customs supervision and is an invalid clause.

The contract shall clearly stipulate that the principal shall bear all taxes and fees, and the agency shall be responsible for declaring and paying on behalf of the principal and providing complete tax payment vouchers. If the tax is underpaid or overpaid due to the agency's declaration error, the agency shall bear corresponding compensation liabilities, including port demurrage, fines, etc. At the same time, it shall be agreed that in case of abnormal situations such as customs detention of goods, the agency shall notify the principal within 24 hours and cooperate to provide solutions.

**status:** suggested
**Author:** Daniel Xu
**Date:** 2026-07-09

### Answer 7

When paying taxes for agency imported goods, if the customs requires on-site inspection, you need to cooperate to provide real samples of the goods, instructions, procurement contracts and other documents to avoid errors in tax accounting caused by inconsistent documents. During on-site inspection, if the goods are found to be inconsistent with the declared product name, the customs will reclassify them, leading to increased taxes and even cargo detention.

It is recommended to ask the agency to communicate with the on-site inspection personnel in advance to explain the purpose, material and other details of the goods, and provide third-party test reports if necessary. If it is found that the tax accounting is wrong after inspection, you can submit a review application to the customs within 3 days and provide relevant supporting materials.

**status:** suggested
**Author:** Victor Sun
**Date:** 2026-07-09

### Answer 8

The tax accounting of agency imported goods is closely related to packaging compliance. If the goods are dangerous goods, their packaging must meet the UN dangerous goods packaging standards. If the packaging does not meet the requirements, the customs will refuse customs clearance, resulting in cargo detention at the port and failure to pay taxes in time.

In addition, the tariff rate of dangerous goods is usually higher than that of ordinary goods. You need to ask the supplier to provide the MSDS report in advance to clarify the dangerous goods classification of the goods, so that the agency can accurately calculate the taxes and fees.

If the packaging is unqualified, it needs to be rectified in the port area, and the rectification costs will increase the import cost. It is recommended that the supplier complete the packaging compliance inspection before the goods are shipped.

**status:** suggested
**Author:** Lucas Liu
**Date:** 2026-07-09

### Answer 9

The import value-added tax of agency imported goods can be deducted as input tax, and attention should be paid to the compliance of documents. The agency needs to provide the special customs import value-added tax payment letter (double-headed, indicating the names of the principal and the agency), and the principal shall conduct certification and deduction within 360 days from the date of issuance of the payment letter.

If the documents are missing or filled in incorrectly, deduction will be impossible, increasing the cost of the enterprise. It is recommended to ask the agency to provide complete tax payment vouchers, including the payment letter and tax accounting list, within 5 days after the tax payment is completed, and conduct certification in time to avoid exceeding the deduction period.

**status:** suggested
**Author:** Andy Guo
**Date:** 2026-07-09

### Answer 10

From the perspective of supply chain, the tax cost of agency imported goods should be included in the overall cost actuarial model. It is recommended to adopt CIF trade terms, include freight and insurance premiums into the dutiable value to ensure accurate tax accounting. At the same time, the tax cost of imported goods can be allocated to the sales link through the inventory linkage strategy to reduce capital occupation.

If you import a certain type of goods for a long time, you can sign a long-term cooperation agreement with the agency to obtain preferential services for tax accounting, such as free pre-classification and pre-price verification services, to avoid tax increases caused by classification errors. In addition, you can adjust the import batches according to market demand to avoid extra costs caused by cargo detention at the port.

**status:** suggested
**Author:** Cindy Chen
**Date:** 2026-07-09

## Related Categories
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