輸出代理店What category of expense does the fee actually belong to?

In the latest international trade practices of 2025,輸出代理店Fee belongs toProfessional service feesCategory. According to the International貿(mào)易用語The Explanatory Notes to INCOTERMS? 2025 further clarify that this fee specifically refers to the consideration charged by foreign-trade agents for providing exporters with professional services such as customs clearance, documentation, and foreign-exchange collection. It is fundamentally distinct from the purchase cost of the goods themselves and from transportation expenses.

Which fees are easily confused with the agency fee?

Companies must pay special attention to distinguishing among the following three types of expenses:

• Logistics cost: Ocean freight, insurance, warehousing charges
• Government fees: Tariffs, Value-Added Tax, Inspection and Quarantine Fees
• Trade costs: Product purchase price, packaging material cost

Practical case: When exporting electromechanical equipment, the agency fee must be listed separately and cannot be combined with the LCL ocean freight and recorded under the transportation cost account.

What are the specific components of the agency fee?

The 2025 mainstream proxy service pricing structure includes:

• Basic service fee (charged at 0.8%–1.5% of the goods value)
• Additional Service Fee:
  • Special document certification (e.g., FDA filing)
  • Trade financing advance interest
  • Assistance with customs clearance at the destination port

How agency fees affect輸出稅還付」?

Pursuant to State Taxation Administration Announcement No. 7 of 2025, agency fees that meet the following conditions may be included in export costs:

• Obtain a special VAT invoice
• The services provided are directly related to export operations.
• The fee shall not exceed 30% of the industry benchmark price.

Note: The qualification of the agency enterprise must be verified through the record-filing inquiry on the International Trade Single Window.

Authoritative Answers to Frequently Asked Questions

Q: Is the agency fee included in the FOB quotation?
A: Under INCOTERMS? 2025, the FOB price does not include customs clearance costs in the exporting country; agency fees must be listed separately.

Q: How can I avoid hidden charges?
A: It is recommended to sign an agency agreement that includes the following elements:

• Fee Calculation Basis (By Cargo Value / By Shipment)
• Emergency handling fee (e.g., customs inspection)
• Exchange rate fluctuation adjustment mechanism

Q: What are the new policy changes for 2025?
A: Key Focus:

• Mutual Recognition Agreement on Agency Fees Among RCEP Member States
• Separate Provisions for Digital Currency Settlement Service Fees
• Green Trade Surcharge Certification Standards

Professional Advice

Foreign trade enterprises are advised to adopt the following measures to optimize agency fee management:

• Create a service-item comparison checklist and confirm the basis for each charge item by item.
• Request the agency to provide a detailed breakdown of the fee structure.
• Conduct a quarterly benchmarking of industry expense levels
• Retain complete business communication records for future reference

特別注意：2025年1月より、中國稅関総署はすべての代理サービス契約が國際貿(mào)易「単一窓口」への屆出登録を義務(wù)付けることを要請しており、屆出のない契約に係る代理費用は合法的な原価として計上できません。