I.Agency export,How does the payment for goods flow under the mode?

In a standardized agency export business, the payment for goods flow must followThe framework of the tripartite agreement:

• The foreign buyer shall make payment to the designated account of the agency company in accordance with the contract.
• The agency company shall exchange foreign exchange within 5 working days after receiving the foreign exchange.
• After deducting the agency fee and the advanced expenses, transfer the money to the principal.

Typical case: A certain electromechanical equipment manufacturer exports goods worth $1 million through an agent. After the agency company charges a 1.5% service fee and deducts the advanced expenses such as customs declaration and logistics, it finally transfers $973,000 to the principal.

II. What are the impacts of different transfer methods on enterprises?

Under the latest foreign exchange management policy in 2025, comparison of the main transfer methods:

• Cross-border currency settlement
  • Advantages: Avoid the risk of exchange rate fluctuations
  • Limitations: The buyers country needs to support RMB clearing
• Telegraphic Transfer (T/T) in US dollars
  • Advantages: The strongest global universality
  • Risk: Pay attention to the verification of the US OFAC sanctions list

III. How to prevent the risk of fund interception?

Recommended adoption28. A triple - guarantee mechanism:

• Sign a written agency agreement to clarify the payment terms
• Require the agency company to provide bank receipt vouchers
• Regularly check the cross - border capital declaration data

A certain textile export enterprise through comparisonBank statementwithData of the foreign exchange monitoring system, timely discovered the problem of the agency companys delayed foreign exchange settlement and successfully recovered the loss of late fees.

IV. Must the transfer amount be consistent with the declared customs value?

According to Announcement No. 62 of the General Administration of Customs in 2025:

• A reasonable floating range of ±5% is allowed
• For the excess part, a supplementary agreement needs to be provided
• If the difference exceeds 10% for three consecutive months, risk control will be triggered

Special case: Due to exchange rate fluctuations, the actual amount of foreign exchange received exceeds the declared customs amount by 8%. The enterprise completes compliant declaration by providing aExplanation letter for exchange rate changesReference for the standard process time limit (taking US dollar settlement as an example):

V. How long is the usual payment arrival cycle?

Buyers payment: 1 - 3 working days (affected by the intermediary bank)

• Bank processing: 1 working day
• Agency companys foreign exchange settlement: ≤5 working days (mandatory requirement of foreign exchange policy)
• Final transfer: 1 - 2 working days
• A certain auto parts enterprise through selection

An auto parts company achieved success by selectingOffshore account + RMB NRA accountCombination, shortening the overall cycle from 12 days to 7 days.

VI. What are the precautions for deducting the agency fee?

Compliant calculation of agency fees should include:

• Basic service rate (usually 0.8% - 2%)
• Bank handling fees (reimbursed according to actual expenses)
• Abnormal situation handling fees (need to be agreed in advance)

Disputed Case: An agency company unilaterally deducted "exchange rate loss compensation" and was ordered to refund it due to the absence of such a clause in the agreement.

VII. How to deal with the transfer restrictions of different countries?

Special supervision requirements for high - risk areas in 2025:

• Middle East region: Need to provideProof of OriginScanned copy
• African countries: Single - payment shall not exceed 80% of the contract amount
• South American region: RequireAdvance payment guarantee

(Note: Specific restrictions are dynamically adjusted according to national policies. It is recommended to consult the agency company every quarter to update the supervision requirements.)

VIII. What are the key points to note in tax handling?

Key tax compliance requirements:

• The agency company must issueSpecial VAT invoices
• Foreign exchange income should beElectronic Tax Officerecorded
• Cross - border service fees need to be withheld6% VAT

A certain medical device enterprise failed to file its foreign exchange income in a timely manner, resulting inExport tax refundA delay of 45 days, causing a direct capital cost loss of 80,000 yuan.