foreign tradeCore Value of Agency Fee Deduction

Under the framework of the latest 2025 customs policies, agency service fee deduction has become a key breakthrough for import equipment enterprises to optimize costs. Professional data shows that compliant agency fee deductions can save enterprises an average of7.2%-15%in comprehensive import costs, but in practice,38%of enterprises still fail to deduct due to declaration flaws.

Three Compliance Elements for Agency Fee Deduction

According to Article 21 of the Customs Valuation Measures for Determining the Dutiable Value of Goods, agency fees meeting the following conditions can be included in the dutiable value:import and exportContract Relevance

• : The agency service agreement must form a complete evidence chain with the equipment procurement contract: Fee Structure Clarity
• Separately list basic service fees such as customs declaration and transportation:
  • Prohibit inclusion of non-direct service items such as consulting fees
  • Payment Document Completeness
• : Must provide bank slips, service confirmation forms and other fund flow proofs: Four Practical Techniques for Customs Declaration

The Smart Valuation 2.0 System implemented by the General Administration of Customs in 2025 imposes new requirements on fee declarations:

In 2025, the General Administration of Customs will implement the "Intelligent Valuation 2.0 System," introducing new requirements for cost declarations:

• Enter in the "Miscellaneous Fees" column of the customs declaration form“502/303”Combined code declaration
• Recommended breakdown ratio for agency fees:
  • Basic operation fee proportion ≥65%
  • Value-added service fee ≤35%
• Declaration time limit controlled after equipment arrival at port15 working daysWithin
• Prepare the Price Pre-audit Application in advance to avoid subsequent inspection risks

Common misconceptions about VAT deduction

In practice, enterprises often fall into the following cognitive biases:

• Myth 1: All agency fees are deductible

  During customs valuation, only fees directly related to import activities are recognized. For example, when a company included equipment installation guidance fees in agency fees, resulting in420,000 yuandeduction application being rejected

• Myth 2: Domestically paid portion can be fully deducted

  For agency service fees incurred overseas, aCRS tax filing formmust be provided for certification and deduction

Key indicators for agency service selection

High-quality agency service providers should possess the following characteristics:

• Hold AEO Advanced Certification qualification
• Provide fee segmentation proposal
• Possess pre-classification service capability
• Have professional trade compliance team

It is recommended that enterprises clearly stipulate when signing the agency agreementFee segmentation clausesandDeclaration responsibility division. By establishing a three-dimensional management system of "agency services - customs declaration - tax processing," the cost per batch of imports can be reduced.12%-18%, especially for enterprises with annual import volumes exceeding50 million yuan, achieving annual cash flow savings of6-9 million yuan.