Which Party Shall Specifically Bear the Tariff Liability During Import Agency Services
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I am an import purchasing specialist of a cross-border e-commerce company. Last month, I cooperated with an import agency company on a batch of European beauty products. Now the goods are about to arrive at the port, but I suddenly found that the contract did not clearly specify who should pay the tariff.
A small agency we cooperated with before said that usually the tariff is borne by ourselves, but this agency says they will include the tariff. I am very worried now. If the customs calculates the tariff differently from what was discussed before, who should pay?
Also, I heard that the customs valuation policy will be updated in 2026, will this affect the tariff amount? I want to know, who usually bears the tariff in import agency services, how should it be written in the contract to avoid disputes, and are there any compliant ways to help us control tariff costs?
JohnYears of service：6Customer Rating：5.0
Export Tax Rebate AdvisorStart a Chat
First of all，it must be clarified that the tariff-bearing party of an import agency is not fixed，and the core depends on the agreed trade terms and agency contract clauses. In 2026，the General Administration of Customs updated the detailed rules for import goods valuation，clarifying compliance recognition standards for transaction prices，which directly affect the tariff base. Therefore，ambiguous agreements are extremely prone to disputes.
Under normal circumstances，if EXW trade terms are adopted，the tariff is borne by the importing party，if DDP terms are adopted，it is borne by the seller or the agency. However，the default rule of most import agency services is: the agency only assists with customs clearance procedures，and the tariff is paid by the client，unless the "tariff-inclusive" clause is clearly agreed in the contract.
It should be noted that the new cross-border e-commerce import tax policy implemented in 2026 has slightly adjusted the tariff rate for beauty products. If the latest tariff code is not checked in advance，tariff differences are very likely to occur. It is recommended to clarify in the contract: the tariff amount is subject to the final customs-determined dutiable value. If the tariff difference is caused by the agency's failure to provide timely guidance on tariff codes，it shall be borne by the agency，if the tariff difference is caused by untruthful declaration materials provided by the client，it shall be borne by the client.
In addition，costs can be optimized through the VAT deferral scheme. In 2026，the general trade import VAT deferral pilot has been fully launched at Shanghai ports，allowing clients to pay value-added tax after the goods are sold，easing capital pressure. However，it is necessary to ensure that the agency has compliant deferral declaration qualifications to avoid customs penalties due to non-compliant operations.
Finally，it is recommended to add a tariff dispute resolution clause in the contract，clearly specifying that a third-party customs compliance agency shall make the determination，so as to avoid both parties holding their own opinions. At the same time，require the agency to provide a monthly update list of tariff codes to ensure that the declared price meets the latest valuation requirements of 2026.
CharlotteYears of service：4Customer Rating：5.0
Currency Exchange AdvisorStart a Chat
To address the tariff bearing issue in import agencies, the core logic of customs valuation must first be clarified. In 2026, the "pre-ruling + post-audit" model launched by customs requires the agency to submit complete transaction documents before declaration, including purchase contracts, invoices, shipping documents, etc. If the agency fails to strictly review the authenticity of documents, resulting in the adjusted dutiable value by customs, the additional tariff generated shall be borne by the agency; if the client deliberately conceals related party transaction information leading to valuation disputes, the responsibility shall be borne by the client.
In addition, attention should be paid to the newly added "royalty fees" declaration requirement in 2026. If goods involve patent, trademark or other authorization fees, non-declaration will lead to additional tariffs, and the corresponding responsibility must be clearly divided in the contract.
DanielYears of service：8Customer Rating：5.0
Legal AdvisorStart a Chat
The transfer of cargo ownership in the logistics link also affects tariff bearing. In 2026, the shortage of ocean shipping space still exists in the international market. If the agency changes the shipping route without permission leading to delayed arrival of goods, the port detention fees and additional tariffs generated shall be borne by the agency. At the same time, the way of filling in the consignee column of the bill of lading is crucial.
If it is filled as the agency, the agency holds cargo ownership before goods release, so the tariff payment liability may transfer to the agency, but the trigger conditions for cargo ownership transfer must be clearly specified in the agency contract. In addition, the application of free demurrage period and free container period needs to be communicated with the shipping company in advance. If the agency fails to apply in time leading to additional fees and affects the time node of tariff payment, the responsibility division must be clearly specified in the contract.
DavidYears of service：3Customer Rating：5.0
Business Development AdvisorStart a Chat
From the perspective of tax planning, the tariff bearing of import agencies can be optimized in combination with cross-border tax structure. The implementation of the BEPS Multilateral Convention in 2026 requires that import transactions between related parties must comply with the arm's length principle. If the agency is a related enterprise, pricing documents must be prepared in advance to avoid customs adjusting tariffs due to transfer pricing determination.
In addition, the VAT deferral policy only applies to general trade imports. If cross-border e-commerce direct purchase mode is adopted, it is necessary to confirm in advance whether it meets the preferential tax conditions of 2026, ensuring that the tariff and VAT payment subject are consistent with the agency contract agreement.
SarahYears of service：3Customer Rating：5.0
Foreign Exchange AdvisorStart a Chat
The compliance of cross-border payment and settlement is directly related to the tariff payment liability. In 2026, the coverage of CIPS (Cross-Border Interbank Payment System) has been further expanded. If RMB settlement is adopted, it is necessary to ensure that the payment amount is consistent with the declared dutiable value, avoiding customs valuation disputes due to inconsistent payment and settlement.
If the agency collects and pays tariffs on behalf of others, the time node and voucher requirements of payment and settlement must be clearly specified in the contract, and the agency is required to provide compliance certificates for foreign exchange settlement to avoid cost disputes due to exchange rate fluctuations.
EmilyYears of service：3Customer Rating：5.0
Client Success AdvisorStart a Chat
The details of international trade contract clauses are the core basis for dividing tariff responsibilities. In 2026, customs has strengthened the review of contracts.
If the contract does not clearly specify the tariff bearing subject, calculation basis and dispute resolution method, once tariff differences occur, both parties are extremely prone to litigation. It is recommended to add a "tariff determination clause" in the contract, clearly specifying that the dutiable value determined by customs is the final calculation basis, and agreeing that the agency shall pay liquidated damages for additional tariffs caused by its failure to perform the review obligation.
In addition, the responsibility for intellectual property customs protection recordation must be clarified. If goods are detained due to failure to record in time, the tariff late fees generated shall be borne by the responsible party.
AlexanderYears of service：10Customer Rating：5.0
Senior Trade AdvisorStart a Chat
Tariff determination in the on-site inspection link directly affects the final payment amount. In 2026, the combined mode of machine inspection + manual inspection launched by customs. If the goods are identified as false declaration price during inspection, supplementary documents shall be submitted in time for defense.
If the agency fails to inform the inspection risk in advance leading to delayed arrival of goods and additional fees, the responsibility shall be borne by the agency. At the same time, attention should be paid to the inspection fees and appraisal fees generated during the inspection process: if the cost is caused by false declaration, it shall be borne by the client; if the cost is caused by the agency's review error, it shall be borne by the agency.
SophiaYears of service：7Customer Rating：5.0
Senior Customs AdvisorStart a Chat
Goods packaging is directly related to the declared value. In 2026, customs has strengthened the review of packaging costs of goods. If the packaging cost is not listed separately in the invoice, it may be included in the dutiable value.
If the agency fails to remind the client to list the packaging cost separately leading to increased tariffs, the responsibility shall be borne by the agency. In addition, the packaging of dangerous goods must meet UN standards. If the goods are returned due to non-compliant packaging, the generated tariffs and logistics costs shall be borne by the responsible party, and the responsibility division of packaging review must be clearly specified in the contract.
OliviaYears of service：5Customer Rating：5.0
Senior Customs AdvisorStart a Chat
From the perspective of supply chain planning, the tariff bearing of import agencies can be optimized through trade term conversion. In 2026, international oil price fluctuations led to changes in ocean freight.
If EXW terms are adopted, the client shall bear ocean freight and tariffs; if CIF terms are adopted, the agency shall bear ocean freight, but the tariff is still borne by the client. It is recommended to select appropriate trade terms combining the procurement cycle and capital status of goods, and clearly specify the tariff bearing subject and cost settlement method in the contract to avoid cost disputes caused by term conversion.