Three core classification standards for import equipment agency fees

foreign tradeWhen handling import equipment agency fees, enterprises must first clarify the specific composition of the fees. According to the latest2025 Cross-border Trade Service Fee Accounting Guidelines,issued by the Ministry of Finance, agency fees should be classified into the following three categories:

• Fixed service fee: Basic service fees charged as fixed amounts agreed in contracts
• Proportional service fees: Additional fees calculated based on a percentage of equipment value or dutiable value
  • Customs clearance service fees (typically 0.5%-1.2%)
  • Logistics supervision fees (typically 0.3%-0.8%)
• Special service expenses: Non-foreseeable service costs incurred temporarily
  • Customs inspection surcharges
  • Technical document translation and certification fees

Four-step compliant accounting process

According to the latest 2025 accounting standards, enterprises should handle agency fees following this process:

• Step 1: Contract clause review

  Focus on verifying the cost breakdown clauses in the service contract to confirm whether the fee list provided by the agency company complies with the International Trade Service Fee Accounting Standards

• Step 2: Original Document Verification
  • Verify the Miscellaneous Fees column information on the customs declaration form
  • Confirm the correspondence between the logistics companys receipt and the service list
• Step 3: Account Classification Accounting

  Record fixed service fees under Sales Expenses - Agency Service Fees, and allocate proportional service fees to corresponding cost accounts based on actual occurrence

• Step 4: Accounting Comparison and Adjustment
  • Reconcile and confirm fee details with the agency company at the end of each month
  • Complete cross-period fee adjustments before quarterly declarations

Common Accounting Missteps in Enterprises

According to the General Administration of Customs 2025 audit case database, the following three types of issues occur most frequently:

• Confusion of Fee Nature: Incorrectly classifying technical service fees as transportation fees
• Break in Document Chain: Missing key supporting documents such as customs valuation notices
• Improper Tax Handling: Failing to deduct refundable VAT input tax as required

A case from a machinery manufacturing enterprise shows: Due to mistakenly recording 2 million yuan in equipment debugging fees as agency service fees, it resulted in overpayment of 420,000 yuan in tariffs and penalty interest losses exceeding 100,000 yuan.

Key Points for Latest Tax Treatment in 2025

• VAT treatment: Input tax corresponding to agency fees can be fully deducted
• Income Tax Treatment: Expense allocation basis must be provided for pre-tax deduction
• Tariff Impact: Agency fees included in dutiable value are subject to import taxes

Professional Compliance Management Recommendations

• Clarify contract terms: Require agency companies to itemize service content and fee standards
• Refined Fee Accounting: Establish a three-level accounting system (general ledger - subsidiary ledger - project ledger)
• Standardized Document Management: Retain complete service process documentation (for at least 5 years)