What Taxes and Duties Apply to Import and Export Agency Services? 2026 Complete Compliance Guide for Shanghai Port Operations

In March this year,we met Mr.Bi,a hardware tool exporter based in Suzhou.He previously used a local small agency to ship goods to the EU,but the agency failed to inform him of the latest adjustments to anti-dumping duties on steel products.It was only when the goods arrived at the destination port that he was notified to pay an additional 12% surtax,resulting in 12 days of demurrage and an extra cost of 78,000 yuan.In the end,he even lost the customer’s order.When many foreign trade enterprises engage import and export agency services,the most common pitfall is unclear understanding of tax components,leading to either overpaying unnecessary fees or triggering customs risk control due to underpayment.

Import Agency: Core Tax and Duty Details

The composition of taxes and duties in the import link is directly linked to the trade mode.Currently,there are significant differences in tax payment timings and calculation standards between the mainstream general trade import and bonded import modes.For specific details,please refer to the table below:

Note that the EU will fully implement the Carbon Border Adjustment Mechanism (CBAM) in 2026.For imports of six categories of products including steel,aluminum,cement,fertilizers,electricity,and hydrogen,additional taxes based on carbon emissions will be levied in addition to regular customs duties.Import enterprises must calculate the carbon footprint in advance for relevant categories to avoid extra costs.

Export Agency: Core Tax and Duty Details

There are few domestic tax categories in the export link,with most taxes concentrated in the customs clearance stage of the destination country,specifically including four types:

First is export duty,which is only levied in China on resource-based products such as rare earths,coal,and certain metal minerals; most general cargo exports do not require payment of domestic export duty.Second is VAT: categories eligible for export tax refund can enjoy the tax exemption + refund policy,while those ineligible are subject to VAT in accordance with domestic sales standards.Third is destination country customs duty,calculated at the rate corresponding to the local customs HS code,with the FOB value usually as the tax base.Fourth is special surtaxes,including anti-dumping duties,countervailing duties,safeguard duties,etc.levied on specific categories from specific countries.For example,in 2026,the US will impose an additional 25% duty on Chinese aluminum products,and the EU will impose countervailing duties of 17.4%-38.1% on Chinese electric vehicles.

For cross-border e-commerce export modes using supervision channels 9610,9710,and 9810,tax incentives such as simplified declaration and verified collection are available.For shipments with a single invoice value of less than 5,000 yuan,customs duty and VAT are exempt.Compliance use of these channels can reduce tax costs by up to approximately 10%.

Common Tax Pitfalls in Import and Export Agency Services

Many foreign trade enterprises believe that taxes and duties for import and export agency services are all collected by customs with no room for optimization.In fact,90% of tax losses are caused by unprofessional agents or intentional pitfalls.Common pitfalls include four types:

• Incorrect HS Code Classification: Tax rates can differ by up to 20% between different categories.Some agents randomly classify products for convenience,leading to either overpayment of customs duty or triggering customs audits due to underpayment.In the first half of this year,more than 170 shipments at Shanghai Port were required to pay retroactively due to classification issues.
• Underutilization of Preferential Qualifications: After the third round of tariff reductions under RCEP takes effect in 2026,92% of tariff lines will achieve zero tariffs.Many agents fail to proactively remind enterprises to apply for certificates of origin,resulting in unnecessary overpayment of up to 15% customs duty.
• Hidden Miscellaneous Fees Bundled with Taxes: Some small agents bundle non-tax costs such as document exchange fees,terminal handling fees,and detention fees into the tax list,charging enterprises a 10%-20% markup,without providing official tax payment vouchers for verification.
• Mismatched Declaration Exchange Rate: Customs calculates taxes based on the midpoint exchange rate on the third Wednesday of each month.Some agents convert the cargo value using the exchange rate on the day of receipt,leading to a higher tax base and overpayment of VAT.A single shipment may result in an extra cost of tens of thousands of yuan.

There is also a red-line issue that requires special attention: some agents induce enterprises to underdeclare cargo values to evade taxes.Once detected by customs,enterprises not only have to pay retroactively and face fines ranging from 0.5 to 5 times the tax amount,but also be included in the customs dishonesty list.All subsequent import and export shipments will be subject to targeted inspection,directly affecting the normal operation of the entire business chain.

2026 Tax Compliance Practical Recommendations

To control tax costs for import and export agency services,three core preparatory actions must be taken: First,conduct HS code pre-review in advance.Submit product information such as brand,model,material,and usage to the agent for level-3 classification review to avoid classification deviations.Second,verify the destination country’s trade policies in advance,including the latest tax rates,anti-dumping lists,and special regulatory requirements.Prepare qualification documents such as certificates of origin and carbon footprint reports in advance to enjoy all preferential policies.Third,require the agent to provide official payment vouchers for all taxes and duties,and verify each item one by one to avoid bundled miscellaneous fees.

Zhongshitong is headquartered in Shanghai.Leveraging the policy advantages and information synchronization efficiency of Shanghai Port,it can realize remote declaration at ports across the country,covering import and export agency needs for all general cargo,mechanical and electrical products,chemical products,etc.Its local cooperation network in 37 countries worldwide can synchronize the latest tariff policy changes and anti-dumping warnings 7 days in advance,enabling early prediction of tax risks.Currently,we provide cooperating customers with free HS code pre-review,certificate of origin agency services,and tax detail verification.With documents submitted 3 days in advance,over 90% of tax declaration errors can be avoided.Last year,we helped more than 1,200 cooperating customers save an average of 8.7% in tax costs.

If you are engaging in import and export agency services for the first time,or have questions about tax calculation for a certain product category,you can organize the product information and trade chain in advance for an end-to-end tax calculation,clarifying all costs in advance to avoid unexpected expenses after the goods arrive at the port.