After receiving actual customer requirements, the agency will provide import agency documents and sign relevant agency agreements with the customer.

It is necessary to provide a stamped import/export agency agreement, where the consignor must be the actual consignee of the import/export goods, and the agency acts as the operating unit, serving at most as an intermediary for recommendations and guidance.

The actual consignee should provide invoices, packing lists, contracts, and bills of lading or waybills, along with a written declaration of customs clearance methods, trade regulations, inspection requirements, quota requirements, packaging certificates, licenses, and other related documents to the agency for preparing customs clearance documents and import/export customs declarations.

The agency must submit the customs clearance documents and the original stamped customs power of attorney to the customs broker for import clearance.

The tax notice issued by customs will include two entities: the agency and the consignee. Either party can pay the tax at the bank or use the tax notice for tax deduction.

Agency import,Export ClearanceThroughout the process, all fees must be collected and paid on behalf. The agency cannot add additional profits and must only indicate service fees in the initial quotation, subsequently issuing formal invoices for these fees.

Self-operated Import

The company directly purchases and makes payments overseas. For customs declaration, it can either handle it independently or entrust a customs broker to declare in the companys name. The importing enterprise must handle foreign exchange payments independently, though there is no requirement to pay the overseas supplier directly. It must obtain the Customs Import VAT Special Payment Voucher for collection, comparison, and tax deduction.

Indirect Agency Customs Declaration

The importing company directly signs a procurement contract with the supplier, with the import documents issued under the importing companys name. The importing company then signs a customs declaration entrustment agreement with a customs broker or another importing company, allowing the customs broker to declare under its own name or under the name of another importing company.

Agency Import

Entrust an agency company to handle imports, with payment made directly to the agency company, which then pays the overseas supplier and handles customs declaration. Import duties, VAT, and consumption tax are under dual headings, with the party obtaining the original documents declaring VAT deductions.

Fake Self-operated, Real Agency Model

In import business, there is no such official term. Based on agency imports, after the agency company completes the import, the Customs Import VAT Payment Voucher is directly used by the agency company for tax deduction. The agency company then issues an invoice for the goods to the entrusting party. This transforms the entrustment business into the agency companys self-operated import and sale to the entrusting party. From the entrusting partys perspective, it is a purchase from the agency company.