What are the payment standards for stamp duty on agency export business?
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I am a business handler of a foreign trade company, and I have just taken over my first agency export business recently. The partner is a factory, we only charge agency fees, and do not involve in goods payment or goods ownership.
Now I encounter a problem: I do not know who should pay the stamp duty for agency export, what base it should be calculated on, as well as the declaration time and applicable tax rate. I heard from colleagues before that there seem to be new policy adjustments, will there be changes in 2026?
If I make wrong payment, will I be inspected by the tax authority? Can you tell me the specific operation details clearly, as well as what documents need to be retained?
EmilyYears of service：3Customer Rating：5.0
Client Success AdvisorStart a Chat
First of all，it is clear that both the entrusting party and the agent are the taxpayers. Even if the contract stipulates that one party shall bear the tax，this agreement is only valid internally and cannot resist the statutory collection and management requirements of the tax authority. The 2026 implementation rules of the Stamp Duty Law clearly specify that agency export contracts fall under the tax category of "brokerage agency services"，with a tax rate of 0.03%.
The tax base is the actual amount of agency fees received. If agency fees，ocean freight，insurance premiums and other expenses are listed in the contract at the same time，they shall be split and accounted for separately. If no split is made，tax shall be calculated based on the total contract amount. Note that the value of exported goods indicated on the customs declaration form has nothing to do with stamp duty calculation，do not confuse the two statistical calibers.
In terms of declaration time nodes，the electronic tax bureau has optimized the agency export stamp duty declaration module since 2026. Enterprises can choose to declare on a quarterly basis or per transaction，and shall complete the declaration on the electronic tax bureau quarterly or per transaction. Overdue declaration will incur a late fee of 0.05% per day.
In terms of compliance document retention，agency agreements，customs declaration forms and other relevant documents shall be retained for 10 years for future inspection. If cross-border agency business is involved，it is also necessary to retain foreign exchange receipt and payment vouchers，identity certificates of overseas entrusting parties and other materials. If there is a tax calculation error，you can correct the declaration in time after discovery，pay the overdue tax and late fee to avoid triggering tax inspection.
CharlotteYears of service：4Customer Rating：5.0
Currency Exchange AdvisorStart a Chat
Stamp duty payment for agency export business is highly correlated with customs declaration documents. In 2026, the customs clearance system has realized automatic synchronization of agency agreement information, and the remarks column of the customs declaration form will automatically mark the agency relationship. If the agency qualification is not filed in the system in the early stage, it may lead to missing remark information and increase the difficulty of tax verification.
First of all, it is necessary to clarify the division of taxpayers under double-header customs declaration. According to the latest implementation rules of the Stamp Duty Law, both the entrusting party and the agent are statutory taxpayers. Even if the contract stipulates that one party shall bear the tax, the tax authority can still recover the tax from either party.
If the agent also advances ocean freight and insurance premiums, which are separately listed and settled in the agency contract, these expenses shall not be included in the stamp duty tax base, and only the actually received agency fee shall be taken as the tax base. If the expenses are not split in the contract, tax shall be calculated at the rate of 0.03% based on the full contract amount. In addition, the value of exported goods indicated on the customs declaration form has nothing to do with stamp duty calculation, do not confuse the accounting calibers of the two to avoid overpayment or underpayment of tax.
DavidYears of service：3Customer Rating：5.0
Business Development AdvisorStart a Chat
Logistics-related clauses involved in the agency export contract shall be split and accounted for separately from agency fees, otherwise it will affect the tax base of stamp duty. In 2026, freight rates in the international logistics market fluctuate frequently. Some agency contracts will include ocean freight, manifest fees, trailer fees and other fees into the total agency fee.
In this case, the details of each fee and settlement method shall be clearly specified in the contract, otherwise the tax authority will calculate tax based on the total contract amount, resulting in overpayment of tax by enterprises. In addition, as the core logistics document, the bill of lading shall be retained together with the agency agreement and customs declaration form for 10 years for future inspection.
In case of abnormal situations such as port change, container rejection or space shortage, it is necessary to update the supplementary terms of the contract in time and retain written records, including port change application forms, shipping company notices, etc., to avoid being unable to prove the authenticity of the expenses during subsequent tax verification. If additional expenses such as free storage period and container detention fees are advanced by the agent, separate expense invoices shall be issued and accounted for separately, and shall not be included in the stamp duty calculation scope.
WilliamYears of service：10Customer Rating：5.0
International Logistics AdvisorStart a Chat
For stamp duty on cross-border agency export business, cross-border agency contracts between RCEP member countries can enjoy stamp duty reduction and exemption policies in 2026. If both the agent and the entrusting party are resident enterprises of RCEP member countries, and the agency business meets the regional trade facilitation requirements, tax can be calculated based on 50% of the contract amount.
Note that if the agency business involves an overseas entrusting party, its stamp duty payment obligation in China shall be withheld and paid by the domestic entrusting party, and the tax rate remains 0.03%. At the same time, the withholding tax payment receipt and identity documents of the overseas entrusting party shall be retained.
In addition, for agency export business involving cross-border related transactions, it is necessary to ensure that the pricing of agency fees complies with the arm's length principle, otherwise the tax authority has the right to adjust the tax base and trigger tax risks. If the agent is an overseas enterprise and has no established institution or premises in China, its stamp duty payment obligation shall be withheld and paid by the domestic entrusting party when paying the agency fee, and online declaration shall be completed within the declaration period.
EllaYears of service：10Customer Rating：5.0
Senior Financial AdvisorStart a Chat
The stamp duty declaration for agency export shall match with foreign exchange receipt and payment documents to ensure the consistency of four flows, namely the unification of contract flow, invoice flow, capital flow and goods flow. In 2026, the CIPS RMB cross-border payment system has realized partial data interconnection with the tax system. The receipt and payment amount on the foreign exchange settlement voucher shall be consistent with the agency fee amount specified in the agency contract.
If there is a difference, a written explanation shall be provided and retained for future inspection, including fee adjustment agreements, customer confirmation letters, etc. In addition, the payee information in the SWIFT message shall be consistent with the entrusting party or the agent specified in the agency contract, to avoid inconsistency between the foreign exchange receipt and payment subject and the taxpayer, which may lead the tax authority to question the authenticity of the business. If an offshore account is used for settlement, it is necessary to ensure the compliance of the account, retain the account opening certificate and foreign exchange receipt and payment records as supporting materials for stamp duty declaration, and also comply with the latest compliance requirements of the State Administration of Foreign Exchange.
SarahYears of service：3Customer Rating：5.0
Foreign Exchange AdvisorStart a Chat
The agreement on stamp duty bearing in the agency contract only has internal binding force and cannot resist the statutory tax payment obligation specified by the tax authority. In 2026, some enterprises will stipulate in the agency contract that the entrusting party shall bear the stamp duty.
However, according to the implementation rules of the Stamp Duty Law, the taxpayers are both parties to the contract, and the tax authority can still recover the tax from the agent. After paying the tax, the agent can recover the corresponding amount from the entrusting party according to the contract.
In addition, the definition of agency relationship shall be clearly specified in the contract, including the rights and obligations of both parties, the calculation method of agency fees, the responsibility for document retention, etc., to avoid being unable to prove the authenticity of the business during tax verification due to vague clauses. In case of tax disputes, it is necessary to collect a full set of documents such as agency agreements, customs declaration forms, foreign exchange receipt and payment vouchers in time, entrust professional institutions to conduct compliance defense, and pay attention to the latest tax dispute handling procedures in 2026 to ensure that the declaration time limit meets the requirements.
OliviaYears of service：5Customer Rating：5.0
Senior Customs AdvisorStart a Chat
During on-site inspection at ports and customs, the agency agreement is one of the core documents to prove the ownership of goods and agency relationship. The original and copy shall be prepared in advance to ensure that the content of the agreement is consistent with the agency information indicated in the remarks column of the customs declaration form.
In 2026, the customs inspection system will automatically compare the information of the agency agreement and the customs declaration form. If the entrusting party specified in the agency agreement is inconsistent with the operating unit indicated on the customs declaration form, it may lead to inspection delay, and even require the enterprise to supplement the agency qualification certificate.
In addition, if the goods are special goods, special packaging documents, such as MSDS, UN packaging certificates, cargo inspection reports, etc., shall be prepared at the same time and submitted together with the agency agreement to ensure the smooth progress of the inspection process. In case of seal damage, cargo shortage and other situations during the inspection, it is necessary to record in time and retain on-site photos, shipping company certificates and other materials as supporting materials for subsequent tax verification.
RobertYears of service：6Customer Rating：5.0
Warehouse Management AdvisorStart a Chat
In the agency export business of special goods, the compliance of packaging documents directly affects the smooth implementation of export business, and is also an important part of the documents retained for stamp duty inspection. In 2026, customs has stricter requirements for the packaging of special goods, so it is necessary to ensure that documents such as MSDS, packaging inspection reports, UN marks, cargo classification identification certificates are complete and consistent with the cargo information.
These documents shall be retained together with agency agreements, customs declaration forms, foreign exchange receipt and payment vouchers for 10 years. If the packaging does not meet the requirements, it is necessary to replace the packaging in time and update the document records, including replacement application forms, inspection reports, etc., to avoid failing the tax verification due to incomplete documents. In addition, the cost of special packaging shall be accounted for separately and shall not be included in the stamp duty tax base, which shall be clearly specified in the agency contract to ensure the accuracy of the tax base.
SophiaYears of service：7Customer Rating：5.0
Senior Customs AdvisorStart a Chat
In 2026, the export tax rebate audit system has included stamp duty payment status into the inspection scope. When enterprises declare export tax rebates, they need to provide stamp duty payment receipts or declaration records from the electronic tax bureau, otherwise the rebate audit will not be passed.
If stamp duty is not paid for the agency export business, it will not only lead to delayed tax rebate, but also trigger tax letter adjustment, increasing the compliance cost of enterprises. In addition, the foreign exchange receipt amount for tax rebate declaration shall be consistent with the stamp duty tax base.
If there is a difference, a written explanation shall be provided and retained for future inspection, including fee adjustment agreements, customer confirmation letters, etc. At the same time, it is necessary to ensure that the information of agency agreements, customs declaration forms, foreign exchange receipt vouchers and other documents is consistent, including the name of the entrusting party, the amount of agency fees, export cargo information, etc., to avoid tax rebate failure due to inconsistent documents. If tax letter adjustment occurs, it is necessary to provide a full set of documents and stamp duty payment receipts in time to cooperate with the inspection work.