Analysis of the special attributes of agency fees for imported equipment

In the trade of imported equipment, the agency fee is regarded asExtra - price expenses for customs declaration, according to the latest revised terms of Incoterms 2025, its accounting treatment shall follow three basic principles:

• Expenses directly related to the transfer of equipment ownership should be included in the original value of the asset
• Expenses for independent service items need to be accounted for separately
• Cross - border payment vouchers must meet the requirements of tax filing

Skills for splitting the constituent elements of agency fees

Typical agency fees for imported equipment usually include four levels:

• Basic service fee
  • Customs declaration service (HS code classification / arrangement of declaration elements)
  • Transportation coordination fee (Maritime transportBooking / port operation)
• • Presentation of L/C documents: 800 - 1500 yuan per order
  • Agency for export tax rebate: 5% - 8% of the tax rebate amount
  • Service of advancing customs duty deposits
  • Solutions for technical trade measures

2025 Bookkeeping Practice Operation Guide

According to the latest Measures for Tax Treatment of Cross - border Services of the Ministry of Finance, it is recommended to adopt the three - column bookkeeping method:

• Path of capitalization treatment
  • Include in the original value of fixed assets (CIF price of equipment × proportion of agency fee)
  • Amortize in installments according to the depreciation period of the equipment
• Path of expense treatment
  • Allocate to the "Sales Expenses - Agency Service Fee" account.
  • Fully deductible before current - period income tax

Control of key points for VAT deduction

Starting from January, 2025, the special payment receipts for value-added tax collected by the customs on behalf shall be within180 daysComplete the deduction certification:

• The general agency service fee applies a 6% tax rate
• The international transportation agency fee applies a zero tax rate
• Technical inspection - type services can be superimposed with additional deductions for research and development expenses

Warning cases of common wrong operations

A certain mechanical and electrical enterprise was inspected by the customs in 2024 due to the following operations:

• Including overseas technical consulting fees in the original value of the equipment
• Failure to keep the original agency service agreement as required
• Failure to handle tax filing for cross - border payments

Ultimately resulting in the payment of additional taxes and late fees reaching 27% of the contract amount, highlighting the importance of standardized bookkeeping.

Three core suggestions for compliance management

• Establish a calculation model for the allocation of agency fees (it is recommended to adopt the activity - based costing method)
• Improve the management system for cross - border payment vouchers (pay special attention to the archiving of electronic data)
• Regularly conduct audits on the health of the trade process (it is recommended to conduct special inspections quarterly)