Three Core Classification Criteria for Imported Equipment Agency Fees

foreign tradeWhen handling agency fees for imported equipment, enterprises must first clarify the specific composition of the costs. According to the latest release by the Ministry of Finance,"Guidelines for the Calculation of Cross-Border Trade Service Fees in 2025"The agency fee shall be categorized into the following three types:

• Fixed service fee: The basic service fee charged at the fixed amount agreed upon in the contract
• Proportional service fee: Additional fees calculated proportionally based on the value of the equipment or the duty-paid price
  • Customs declaration service fee (typically 0.5%-1.2%)
  • Logistics supervision fee (typically 0.3%-0.8%)
• Special service expenditure: Unexpected service costs arising temporarily
  • Customs inspection surcharges
  • Technical document translation and certification fees

Four-Step Compliance Accounting Process

According to the latest accounting standards for 2025, enterprises shall process agency fees according to the following procedures:

• Step 1: Contract Terms Review

  Key points to verify include the fee breakdown clauses in the service contract, ensuring that the expense list provided by the agency 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.
  • Verify the correspondence between the logistics company's receipt and the service list.
• Step 3: Subject Classification Accounting

  Include the fixed service fee under "Sales Expenses - Agency Service Fee," and allocate the proportional service fee to the corresponding cost accounts based on the actual occurrence.

• Step 4: Account Reconciliation and Adjustment
  • At the end of each month, reconcile and confirm the expense details with the agency.
  • Complete inter-period expense adjustments before quarterly filing.

Common Misconceptions in Corporate Accounting Practices

According to the 2025 audit case database of the General Administration of Customs, the following three types of issues have the highest occurrence rate:

• Confusion of expense nature: Misclassification of technical service fees as transportation fees
• The chain of evidence is broken.: Missing key supporting documents such as Customs Valuation Notice.
• Improper tax handling: Failure to deduct refundable input VAT 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, the company overpaid 420,000 yuan in tariffs and incurred over 100,000 yuan in late payment penalties.

Key Points of the Latest Tax Treatment for 2025

• VAT treatment: The input tax corresponding to the agency fee can be fully deducted.
• Income tax treatment：The expense allocation basis must be provided for tax-deductible purposes.
• Impact of Tariffs: Agency fees included in the dutiable value are subject to import taxes.

Professional Compliance Management Recommendations

• Clarify contract terms: Request the agency to itemize the service content and fee standards.
• Cost accounting refinement: Establish a three-level accounting system (general ledger - sub-ledger - project ledger).
• Standardization of Voucher Management: Retain complete documentation of the service process (for at least 5 years).