Agency export service35. What specific items are included in the fees?

ProfessionalAgency export,The service revenue of an enterprise typically comprises three core elements:

• Basic Service Costs
  • customs clearanceCustoms inspection procedure handling fee
  • Logistics transportation coordination fees (excluding actual freight charges)
  • Document preparation and review fees
• Value Added Services
  • Export tax refundAgency service fee (typically 1-3% of the tax refund amount)
  • Foreign exchange risk management service fee
  • Trade compliance consulting fee
• Risk-bearing cost
  • Advance interest on funds (if applicable to tax refund payments on behalf)
  • Trade dispute resolution reserve

What pricing method is used to calculate the agency fee?

The industry commonly adopts three pricing models:

• Fee calculations mainly follow the following five models:: Charged by ticket, applicable to standardized services.
• Commission percentage model: Charged at 0.5%-2% of the export amount.
• The mixed billing model: Base fee + floating commission

2025 industry data shows,65% of enterprises adopt a hybrid billing model., which not only ensures the basic income of service providers but also motivates them to strive for higher order amounts.

Export tax refundHow does revenue affect service income?

The service fees for professional agency enterprises are dually linked to tax refund operations:

• Refund agency services are billed separately (typically 1-3% of the refund amount).
• Advance payment of tax refunds may incur capital occupation fees (reference LPR rate plus 30-50%).
• 2025 Latest Policy Requirement: The tax refund account must match the subject of the agency service contract.

What are the time nodes for recognizing service revenue?

According to the "Accounting Standards for Business Enterprises No. 14 - Revenue" issued by the Ministry of Finance:

• Customs declaration completed.Confirm 50% basic service fee
• Foreign exchange receipt dateConfirm the 30% risk service fee.
• After the tax refund is creditedConfirm the remaining 20% value-added service fee.

Special case handling: In the event of a chargeback or foreign exchange overdue, it must be processed according toPercentage of completion methodAdjust the revenue recognition ratio.

How do cross-border logistics costs affect income accounting?

Key accounting points requiring special attention:

• The freight collected and paid by the agency on behalf of the enterprise is not included in the service revenue.
• Logistics coordination service fees shall be listed separately (typically 3-5% of the total freight cost).
• 2025 Customs New Policy: Requires Logistics Costs to Be Itemized and Declared Under CIF Components

How to verify the reasonableness of a proxy company's quotation?

It is recommended to adopt the three-dimensional comparison method:

• Horizontal comparison: Obtain detailed quotations from more than 3 agents.
• Vertical analysis: Verify the fluctuation range of service rates over the past three years
• Cost reverse calculation: Please provide a detailed breakdown of the cost composition.

According to the 2025 White Paper on the Foreign Trade Services Industry, the reasonable service fee range is 0.8-1.8% of the total export volume, with special categories potentially increasing up to 2.5%.