What Are the Correct Filling Methods and Precautions for the Agency Import Goods Situation Column?
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I am an import specialist at a foreign-invested trading company who recently took over the declaration work for agency imports. I have recently encountered several agency import declaration cases for clients, and I am unsure how to fill in the "Agency Import Goods Situation" column.
For example, some clients make advance payments, some we collect and pay on their behalf, and some multiple clients use the same customs declaration form. I am afraid of making mistakes every time, which would result in customs rejection or fines.
I only did self-operated import declarations before and have no experience with agency imports. Now I urgently need to learn the correct filling methods and any other details I need to pay special attention to.
JohnYears of service：6Customer Rating：5.0
Export Tax Rebate AdvisorStart a Chat
First of all，it must be clarified that in the new 2026 customs declaration system，the Agency Import Goods Situation Column must accurately match the agency agreement，foreign exchange payment and collection vouchers，and actual cargo ownership. In the pre-verification link，it is necessary to first confirm the client's import and export business right record-filing and the compliance of the agency agreement，focusing on checking whether the words "Agency Import" are marked and the division of rights and responsibilities between both parties，to avoid declaration rejection due to ambiguous agreement.
When filling in core nodes，the operator unit shall fill in the full name and unified social credit code of the agency company，the consignee and consignor shall fill in the full name of the client，select "General Trade (Agency Import)" in the "Trade Method" column，and mark the agency agreement number in the remarks column. If multiple clients share the same customs declaration form，the name，quantity，and amount of goods shall be split by batch to avoid customs audit anomalies due to mixed reporting. For agency import businesses with advance payments，mark the words "Advance Payment and Collection/Payment on Behalf" in the remarks column，and for collection and payment on behalf businesses，provide the client's formal payment power of attorney.
In terms of exception handling plans，if the customs questions the agency relationship，the original agency agreement sealed with the official seals of both parties and the foreign exchange payment and collection bank statements shall be provided in time，if a declaration rejection occurs，corrections and re-declaration shall be completed within 3 working days to avoid the generation of delayed declaration fees. If cargo ownership is transferred，the consignee and consignor information shall be modified synchronously to ensure consistency with the actual cargo owner.
The final compliance implementation must ensure the "four streams consistency"，that is，the contract flow，cargo flow，capital flow，and document flow are completely matched，and materials such as agency agreements，customs declaration forms，and foreign exchange payment and collection vouchers shall be retained for at least 10 years for future customs inspection. In addition，since 2026，the customs has added an electronic ledger function for agency declarations，which can access relevant materials with one click through the system to improve audit efficiency.
SophiaYears of service：7Customer Rating：5.0
Senior Customs AdvisorStart a Chat
The filling of the Agency Import Goods Situation Column must strictly match the latest 2026 Customs Agency Import Declaration Management Measures, with the core being distinguishing the rights and responsibilities of the operator unit and the consignee/consignor. If the agency party also undertakes foreign exchange payment and collection responsibilities, mark the words "Agency Foreign Exchange Payment and Collection" during declaration; if only customs declaration agency services are provided, clearly mark "Only Agency Customs Declaration".
For price verification, the customs will focus on checking whether commissions and service fees in the agency agreement are included in the dutiable value, so relevant fee vouchers shall be sorted out in advance to avoid customs clearance delays due to price verification.
In addition, if cross-port agency imports are involved, the declaration must be completed through the National Integrated Customs Clearance System to ensure consistent declaration data across all ports. If there is a discrepancy between the declaration data and the actual goods, a written explanation and relevant supporting materials shall be submitted in time to apply for deletion and re-declaration to avoid being identified as false declaration.
When filling in the "Goods Name" column, it shall be consistent with the product name in the agency agreement, and abbreviations or common names shall not be used. At the same time, the HS code of the goods shall be accurately filled in to ensure consistency with the code in the customs tariff schedule, avoiding incorrect application of tax rates due to code errors.
SarahYears of service：3Customer Rating：5.0
Foreign Exchange AdvisorStart a Chat
The filling of agency import goods must be matched with the cargo ownership vouchers at the logistics node. In the bill of lading link, it shall be ensured that the consignee of the bill of lading is consistent with the declared consignee/consignor.
If the agency party needs to endorse and transfer the bill of lading to the client, mark the words "Bill of lading will be endorsed and transferred to the client" in the remarks column of the customs declaration form. At the same time, accurately fill in the port of loading, port of destination, and transportation mode of the goods to ensure consistency with the bill of lading and manifest data.
If the bill of lading is surrendered at the transfer port, the name and voyage number of the carrier in the declaration data shall be updated in time to avoid inconsistencies between the manifest and the customs declaration form.
In addition, pay attention to the time nodes of free demurrage period and free detention period. If container detention fees are incurred due to delayed filling, communicate with the shipping company in time to apply for fee reduction or exemption.
In terms of cargo ownership control, retain electronic and paper copies of cargo ownership vouchers such as bills of lading and warehouse receipts to ensure consistency with the cargo ownership information in the customs declaration form and avoid cargo ownership disputes.
AlexanderYears of service：10Customer Rating：5.0
Senior Trade AdvisorStart a Chat
The filling of agency import business shall be adjusted in combination with tax compliance requirements. If the client chooses the VAT deferral policy, mark the words "VAT Deferral" in the remarks column of the customs declaration form, and retain the client's VAT registration certificate.
At the same time, accurately fill in the amount of agency service fees to ensure consistency with the agreement in the agency contract, avoiding tax risks due to untruthful declaration of service fees.
For agency import businesses involving related party transactions, prepare related party transaction pricing documents in advance to ensure that the pricing of agency service fees complies with the arm's length principle, avoiding transfer pricing adjustments by the customs. In addition, since 2026, compliance requirements for cross-border foreign exchange payment and collection have been further tightened, and it shall be ensured that the subjects of foreign exchange payment and collection are consistent with the declared operator unit and consignee/consignor.
In the tax declaration link, retain materials such as the customs declaration form for agency imports, tax payment certificates, and foreign exchange payment and collection vouchers to ensure consistency with the declaration data of corporate income tax and value-added tax, avoiding abnormal tax verification.
OliviaYears of service：5Customer Rating：5.0
Senior Customs AdvisorStart a Chat
The filling of agency import goods must strictly comply with the compliance requirements for cross-border foreign exchange payment and collection. First, ensure that the subjects of foreign exchange payment and collection are consistent with the operator unit and consignee/consignor in the customs declaration form.
If the client entrusts the agency party to collect and pay on behalf, provide a formal payment power of attorney and agency agreement. Second, accurately fill in the amount, currency, and time of foreign exchange payment and collection to ensure consistency with the total transaction value in the customs declaration form.
Since 2026, the scope of application of the Cross-Border Interbank Payment System (CIPS) has been further expanded. If RMB settlement is adopted, mark the words "CIPS Settlement" in the remarks column of the customs declaration form, and retain an electronic copy of the CIPS message.
In addition, avoid untruthful declaration of "offshore account foreign exchange payment and collection", and submit the use of offshore accounts to the customs for record in advance.
In the compliance review link, regularly verify the consistency of foreign exchange payment and collection data with customs declaration data, avoid inconsistencies between the capital flow and document flow, and adjust the declaration data in time if abnormalities are found to ensure compliance.
WilliamYears of service：10Customer Rating：5.0
International Logistics AdvisorStart a Chat
The filling of agency import goods shall be adjusted in combination with the legal clauses of international trade contracts. First, ensure that the "Agency Import" clause in the agency agreement is clear and definite, marking the division of rights and responsibilities between both parties to avoid responsibility disputes between the client and the agency party.
Second, mark the number of the agency agreement in the remarks column of the customs declaration form to ensure consistency with the number in the contract.
If the agency import business involves letter of credit settlement, ensure that the beneficiary of the letter of credit is consistent with the operator unit in the customs declaration form.
If the client designates a beneficiary, provide a formal letter of credit amendment. In addition, retain electronic and paper copies of legal documents such as letters of guarantee and letters of credit for future legal disputes.
In terms of intellectual property protection, ensure that the agency imported goods do not infringe on the intellectual property rights of third parties. If intellectual property rights such as trademarks and patents are involved, submit a record to the customs in advance to avoid goods being seized.
DanielYears of service：8Customer Rating：5.0
Legal AdvisorStart a Chat
The filling of agency import goods shall be adjusted in combination with the actual situation of on-site customs inspection. First, ensure that the information such as the name, quantity, and weight of goods in the customs declaration form is consistent with the actual goods.
If there is a discrepancy between the goods and the declaration, submit a written explanation and relevant supporting materials to the customs in time. Second, pay attention to the authenticity identification of the seal. If the seal is damaged, take photos as evidence in time and report to the customs.
In the container unpacking inspection link, cooperate with the customs staff to count the goods to ensure that the packaging, labels, and other information of the goods are consistent with the customs declaration form. If goods need to be sent for inspection, retain a copy of the inspection and appraisal report to ensure consistency with the goods information in the customs declaration form.
In addition, pay attention to the time node of the inspection notice. If you fail to attend on time to cooperate with the inspection, the goods may be detained.
During the on-site inspection, prepare relevant materials such as agency agreements, customs declaration forms, and bills of lading in advance to ensure that they can be provided to the customs staff in time, avoiding inspection delays due to incomplete materials.