Which party between the buyer and the seller usually bears the agency service fee generated in the cross-border cargo import process?
Importing from China?
Need help with sourcing, customs or shipping?
Your China Import Partner
Reliable sourcing and import agency services.
I am a small and medium-sized trade merchant focusing on imported European fast-moving consumer food. I just received three long-term orders from Dutch suppliers this year. All previous transactions were conducted under EXW terms. This time two batches of goods will be shipped under CIF Shanghai Port terms. The supplier states that the import agency fee should be paid by us, while our long-term cooperative agency says the fee is usually borne by the seller under CIF terms. Now the two sides are deadlocked.
The contract only specifies that the seller shall bear the logistics fee before the goods arrive at the port, without mentioning the agency fee. Last week, one batch of goods was detained at the port for 2 days due to unsettled fee disputes, incurring more than 2000 yuan of port detention fee. Now I am eager to confirm who exactly should pay the import agency fee, whether there is a clear division standard under different trade terms, and how to handle the situation without leaving hidden compliance risks when there is no contract agreement.
EllaYears of service：10Customer Rating：5.0
Senior Financial AdvisorStart a Chat
The judgment of the import agency fee bearing party mainly refers to two dimensions: the first is the division of rights and responsibilities under trade terms，and the second is the special agreement in the trade contract. There is no unified statutory rule that the fee must be borne by a specific party.
Under EXW and FOB terms，the import agency service is usually entrusted by the buyer independently，so the fee is naturally borne by the buyer. For arrival-type terms such as CIF and CIP，first check whether the contract separately lists the attribution of agency fees. If the contract clearly stipulates that the seller bears all fees before the goods arrive at the port，the import agency fee shall be paid by the seller. If the contract only stipulates that the seller bears international logistics and insurance premiums without mentioning agency services，the fee shall be determined according to the service entrusting party，that is，the party that initiates the agency entrustment pays the fee.
For disputes without contract agreement，the two parties can first sign a supplementary agreement to clarify rights and responsibilities，so as to avoid subsequent additional losses such as port detention and customs seizure. If no consensus can be reached，the division can be carried out according to the principle of "service beneficiary bears the fee". If the agency service covers the customs clearance and foreign exchange settlement demands of both parties，the two parties can negotiate to share the fee proportionally.
In terms of cost optimization，if the import agency fee is borne by the buyer，the buyer can require the agency service provider to issue a special VAT invoice，and 9% of the input tax can be deducted for eligible cases. If applying the latest 2026 Yangtze River Delta import VAT deferral policy，the capital occupation cost can be further reduced. The calculation shows that for a batch of goods with 1 million yuan value，the occupied capital can be reduced by about 70,000 yuan. The access threshold only requires the enterprise to have no customs dishonesty record and file tax returns normally for 6 consecutive months，with a comprehensive return ratio up to 1:12.
WilliamYears of service：10Customer Rating：5.0
International Logistics AdvisorStart a Chat
The attribution of import agency fee will directly affect the customs valuation logic. If the agency fee is borne by the seller and included in the arrival value of goods, it shall be truthfully declared in the "miscellaneous fee" column of the customs declaration form. If it is not declared and later found in the valuation spot check, the enterprise will be required to make up the corresponding tariff and VAT, and be fined 0.5%-5% of the goods value.
If the import agency fee is paid by the buyer to the agency service provider independently and not included in the goods value, there is no need to declare it on the customs declaration form, and it is only required to keep the agency agreement and payment vouchers for future reference. In case of valuation disputes, the enterprise can submit supporting materials such as trade contracts, import agency service invoices, and communication emails between both parties to apply for price negotiation with customs. The preliminary judgment result will generally be issued within 3 working days, which will not affect the normal customs clearance efficiency.
JohnYears of service：6Customer Rating：5.0
Export Tax Rebate AdvisorStart a Chat
The division of import agency fee bearing party is directly associated with the responsibility attribution of additional costs such as container detention fee and free storage period. If the agency fee is stipulated to be borne by the seller, the agency service provider entrusted by the seller will usually apply for a 7-14 day free storage period in advance. If the port detention is caused by the seller's failure to pay the agency fee in time, all the generated container detention fee and storage fee shall be borne by the seller.
If the agency fee is stipulated to be borne by the buyer, the buyer shall pay the agency fee to the agency service provider 3 working days before the goods arrive at the port, to avoid document exchange failure caused by payment delay which will generate additional costs. In case of special circumstances such as space explosion and container rolling, the fee bearing party of import agency fee also enjoys the decision-making right of logistics scheme adjustment, and can give priority to choosing direct sailing or port changing scheme to reduce goods delay losses.
DanielYears of service：8Customer Rating：5.0
Legal AdvisorStart a Chat
The import agency fee bearing party directly affects the compliance of tax deduction. If the agency fee is borne by the buyer, the input tax can be deducted normally after obtaining the special VAT invoice issued by the agency service provider, and no input tax transfer-out processing is required.
If the agency fee is borne by the seller and the fee has been included in the import goods value to levy tariff, when the seller later includes this fee in the goods payment and collects it from the buyer, there is no need to issue a separate invoice, and the fee can be directly incorporated into the goods value for tax declaration. In case of related party transactions, the pricing of import agency fee shall comply with the arm's length principle, and the pricing fluctuation range shall not exceed 10% of the average market price, otherwise it will be included in the anti-tax avoidance investigation by the tax authority, and the enterprise will be required to adjust the taxable income and make up the tax and late payment surcharge.
SarahYears of service：3Customer Rating：5.0
Foreign Exchange AdvisorStart a Chat
The foreign exchange payment path of import agency fee shall be consistent with the fee bearing party. If the agency fee is borne by the seller, the seller shall pay the corresponding fee directly to the agency service provider, and the buyer shall not make payment on behalf of the seller, otherwise there will be a mismatch between the foreign exchange payment and trade background, which will affect the subsequent application of foreign exchange settlement and purchase quota.
If the agency fee is borne by the buyer, the payment can be made directly to the domestic agency service provider through the Cross-border Interbank Payment System (CIPS), no need to go through the foreign-related foreign exchange payment process, and it will not occupy the enterprise's foreign exchange payment quota. If it is necessary to pay the agency fee to an overseas agency service provider, relevant supporting materials including agency agreement, invoice and trade background proof shall be prepared in advance, and the payment can be made normally after submitting the declaration to the bank. The transaction code for declaration shall be selected as "228050 Expenditure on goods trade related services".
SophiaYears of service：7Customer Rating：5.0
Senior Customs AdvisorStart a Chat
The import agency fee bearing party shall be clearly stipulated in the trade contract to avoid subsequent contract disputes. If there is no clear stipulation in the contract, the judgment can refer to the relevant provisions of Incoterms 2020. If the General Rules do not cover the situation, the industry practice can be implemented. If disputes arise between the two parties due to import agency fee, mediation can be carried out through the industry association first.
If the mediation fails, arbitration can be submitted. It is recommended to select the domestic arbitration location to reduce the rights protection cost. When signing the trade contract, it is suggested to add a separate clause of "Import Agency Service Fee" to clearly stipulate the fee bearing party, payment node and dispute resolution path, which can effectively avoid more than 90% of relevant disputes.
CharlotteYears of service：4Customer Rating：5.0
Currency Exchange AdvisorStart a Chat
The import agency fee bearing party is associated with the rights and responsibilities division of customs clearance subject. If the agency service provider is entrusted by the seller to handle customs clearance, the agent contacted by the seller shall be present to cooperate during on-site inspection.
If the inspection delay is caused by the agent's failure to arrive on time, the generated losses shall be borne by the seller. If the agency service provider is entrusted by the buyer to handle customs clearance, the buyer can require the agency to learn about the inspection requirements of the goods in advance.
For food imported goods, test reports and certificate of origin can be prepared in advance to improve the inspection passing rate. If the goods need to be sent for laboratory test, the bearing party of the test related expenses shall be consistent with the import agency fee bearing party, unless otherwise agreed by both parties.
DavidYears of service：3Customer Rating：5.0
Business Development AdvisorStart a Chat
If the import agency service includes value-added services such as packaging test and reinforcement, the attribution of this part of expenses shall be consistent with the bearing party of basic import agency fee, unless otherwise agreed by both parties. For imported food goods, the agency service provider usually provides services such as packaging tightness test and moisture-proof treatment.
If the service is required by the seller, the fee shall be borne by the seller; if the service is actively required by the buyer, the fee shall be borne by the buyer. If the goods get damp or damaged in transit due to inadequate packaging test, the corresponding loss shall be claimed by the import agency fee bearing party from the agency service provider, and the compensation matters shall be negotiated.
RobertYears of service：6Customer Rating：5.0
Warehouse Management AdvisorStart a Chat
If the imported goods are to be re-exported subsequently, the import agency fee bearing party will directly affect the accounting of export tax rebate. If the agency fee is borne by the buyer, this fee can be included in the inventory cost of exported goods and participate in the calculation of export tax rebate.
If the agency fee is borne by the seller, this fee cannot be included in the cost accounting. When handling export tax rebate, the agency fee payment voucher and agency agreement shall be kept for future reference.
If the tax authority conducts document verification, relevant materials shall be submitted cooperatively to prove the authenticity and relevance of the fee. If the import agency fee is not listed separately but paid as part of the goods value, it shall be clearly marked in the purchase contract to avoid abnormal situations during document verification which will affect the tax rebate progress.
AlexanderYears of service：10Customer Rating：5.0
Senior Trade AdvisorStart a Chat
From the perspective of full-link cost optimization, the import agency fee bearing party can be reasonably divided by adjusting trade terms. If the agency service provider at the buyer's location charges more than 30% lower than that at the seller's location, the trade term can be adjusted from CIF to FOB, and the buyer entrusts the agency service provider independently to reduce the comprehensive cost.
Long-term cooperative buyers and sellers can negotiate to share the import agency fee at a fixed ratio, and both parties can enjoy the preferential quotation from the agency service provider. Usually, the agency quotation for batch cooperation is 15%-20% lower than that for single cooperation. When building the supply chain cost model, the import agency fee shall be included in the fixed cost accounting to avoid profit loss caused by missing cost calculation.