The latest customs statistics for 2025 reveal a 27% year-on-year increase in cases of customs clearance delays for imported equipment due to discrepancies in settlement documents. One electromechanical enterprise incurred a single-batch loss of 116,000 yuan due to unaccounted port container detention fees.foreign tradeThe settlement statement in agency services is not only a financial document but also a critical barrier for risk management.
Core components of the settlement statement
Basic transaction amount
Confirmation of Equipment FOB/CIF Value
Trade Term Conversion Accounting
Cross-border payment fees
International Telegraphic Transfer (TT) fee tiered pricing
Value-added tax and additional tax calculation base
In-depth Analysis of the Top 5 High-frequency Mistakes
Case Study:A manufacturing company in Zhejiang overpaid VAT by 83,000 yuan when importing machine tools from Germany, as the technical guidance fee was not separately listed in the settlement invoice.
Exchange rate locking time deviation (Payment date vs. Contract date)
Omission of Overseas Transportation Insurance
Withholding taxes on non-trade payments
Temporary storage turnover costs
Bank forward foreign exchange settlement and sales spread