Full Analysis of the Authority of Import and Export Customs Brokerage Companies: Compliance Boundaries and Practical Operation Risk Red Lines

I.Core Authority Boundaries of Import and Export Customs Brokerage Companies

In 2026,the General Administration of Customs updated the Regulations on Registration Administration of Customs Declaratory Units,clarifying that the authority of customs brokerage companies must be based on the electronic power of attorney for customs brokerage issued by the enterprise.The core authority is concentrated in four sectors: customs declaration submission,tax and fee payment on behalf of clients,document application,and port coordination,and the broker shall not exceed the authorized scope to interfere with the enterprise’s trade decision-making.

1.Operation Authority Within the Scope of Legal Authorization

Customs brokerage companies can complete the following operations under authorization: pre-classify HS codes and submit to customs for review,submit customs declarations and supporting documents on behalf of clients,pay customs duties,value-added tax and comprehensive tax for cross-border e-commerce,apply for preferential documents such as RCEP certificates of origin,and coordinate port inspection and cargo release matters.In 2026,Shanghai Port launched the "Cross-location Declaration Linkage System",which enables brokerage institutions to complete customs declaration operations at any port across the country relying on headquarters resources,without additional filing by the enterprise.

2.Supervision Red Lines That Authority Shall Not Violate

According to the latest 2026 supervision rules,customs brokerage companies shall not engage in the following acts: tamper with the real declaration elements provided by the enterprise,sign trade contracts on behalf of clients or intercept foreign exchange,forge certificates of origin or other compliance documents,adjust the declared price beyond the authorized scope.We once encountered an electronics enterprise in Suzhou that entrusted an unqualified broker to tamper with HS codes to reduce taxes,which triggered control by the customs intelligent price verification system.The cargo was stranded at the port for 12 days,resulting in a demurrage fee of RMB 68,000,and the enterprise was also included in the customs dishonest list.

II.Authority Implementation and Pitfall Avoidance Guide in Practical Operations

• Boundary of HS Code Classification Authority: Brokerage institutions can only conduct pre-classification based on the real product information (material,model,function) provided by the enterprise,and shall not adjust the code independently to reduce taxes.In 2026,customs launched the AI intelligent classification system,inconsistent codes will directly trigger control,so it is required to complete pre-classification review 3 days in advance and keep the review records.
• Authority Restrictions of Foreign Exchange Settlement and Tax Refund Agency: Brokerage institutions need to open a verification pending account in the name of the enterprise,and shall not intercept or transfer foreign exchange to third-party accounts; tax refund declaration must submit real vouchers such as cargo outbound note and ocean bill of lading synchronously.In 2026,tax authorities require brokerage institutions to submit authority traceability ledgers to ensure compliant capital flow.
• Compliance Requirements for Cross-location Customs Declaration Authority: Relying on the national port linkage network of the Shanghai headquarters,brokerage institutions need to submit the electronic power of attorney to the off-site customs in advance.In 2026,paper power of attorney is abolished,and authorization information will be synchronized to the national customs supervision system,so enterprises do not need to go to the off-site port for separate filing.
• Extended Authority of Anti-dumping Alert: Brokerage institutions can monitor changes in anti-dumping policies of target countries in real time based on the global agency network.In 2026,Europe and the United States added 3 new anti-dumping duties on electromechanical products,and brokerage institutions can assist enterprises to adjust declaration methods in advance to avoid triggering additional taxes.

In April 2026,a construction machinery enterprise in Zhejiang entrusted the export of products to Malaysia (an RCEP member state).We reviewed the product HS code (84219990) in advance,confirmed that it meets the RCEP rules of origin,submitted the electronic power of attorney to Ningbo Port,and finally shortened the customs clearance time by 32%,enjoyed 13% tariff reduction,and did not trigger any inspection control.

III.Risk Warning and Avoidance Scheme for Authority Abuse

In 2026,customs added the "agency authority violation traceability mechanism".Once a brokerage institution is found operating beyond the scope of authority,its brokerage qualification will be suspended for 1 to 3 years,and the entrusting enterprise will also be involved and included in the dishonest list,affecting subsequent customs clearance and tax refund efficiency.Enterprises need to focus on the following risk points:

1.Authority Trap of Hidden Fees

Some non-standard brokerage institutions will charge extra fees beyond their authority under the pretext of "expedited customs clearance" and "inspection avoidance",without providing corresponding services in practice.Enterprises need to require brokerage institutions to issue a clear fee list,indicating the compliance basis for each fee.In 2026,Shanghai Port requires all brokerage institutions to disclose all charging standards and accept customs supervision.

2.Authority Boundary of Cargo Ownership Control

Brokerage institutions can only assist in handling cargo release procedures,and shall not privately control the ownership of the cargo.Enterprises need to ensure that the consignee on the bill of lading is themselves or the designated forwarder,to avoid the brokerage institution transferring the cargo beyond its authority.We once encountered a clothing enterprise in Guangzhou that did not clarify the bill of lading consignee when entrusting customs brokerage,resulting in the brokerage institution privately transferring the cargo to a third-party warehouse,causing storage fees and ownership disputes.

Relying on the resource advantages of Shanghai as an international trade center,Zhongshitong can provide cross-location declaration services at national ports and global agency network collaborative services,strictly control the authority boundaries in accordance with 2026 supervision rules,provide practical compliance operation schemes for enterprises,and avoid trade risks caused by vague cognition of authority.