1. Qualification Review: Basic but...

What Core Elements Does the Agent Export Settlement Statement Include?

• How to Accurately Calculate the Export Tax Refund Amount?How Do Exchange Rate Fluctuations Affect the Final Settlement?
• Cost Structure:
  • What Are the Calculation Methods for Agent Service Fees?
  • How to Verify the Accuracy of Settlement Statement Calculations?
  • How to Handle Disputes in the Settlement Statement?
• What Are the New Considerations for 2025?A Complete Agent Export Settlement Statement Should Include the Following Elements:
• The exchange rateBasic Trade Data: Customs declaration amount, transaction method (FOB/CIF, etc.)

Export tax refundInternational Freight and Insurance (Under CIF Terms)

Port Handling Fees/Document FeesAgent Service Fees (Usually Charged at 0.8%-1.5% of the Goods Value)Tax Refund Calculation

• The declared value shall be based on the "FOB USD Price" stated in the customs declaration form.
• Difference Handling
• : Exchange Rate Differences Between Foreign Exchange Receipts and Tax Refunds

How to Accurately Calculate the Amount?

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Special attention is neededIn 2025, Tax Refund Calculations Still Follow:

• Tax Refund Amount = Goods Value × Tax Refund Rate
• Principles, Note:
• Goods Value Is Based on the Export Dollar Price on the Customs Declaration Form

Three - level Description MethodFreight and Insurance Must Be Deducted (FOB Price for Tax Refund)Agency companies typically agree on a ±2% exchange rate fluctuation risk-sharing ratio.

Advantages of Special Line Small Packages

Mainstream Charging Modes Include:

• Proportional value system0.8%-1.5% (including customs declaration and documentation services)
• Itemized charging system:
  • Basic operation fee: 2000-5000 RMB per shipment
  • Capital occupation fee: 0.05%/day (when advancing tax refund)
• Lump-sum charging systemSuitable for stable bulk commodity trade cooperation

Special line small packages, as a logistics method specifically designed for small items...

It is recommended to verify according to the following steps:

• Confirm consistency between customs declaration form and proforma invoice data
• Review the calculation basis for each fee item:
  • Ocean freight is reimbursed based on actual shipping company bills
  • Port charges require official port receipts
• Verify compliance of exchange rate application timing
• Cross-check tax refund calculation sheet with tax bureau filing data

How to Calculate the Agent Export Settlement Statement? These 6 Key Issues Must Be Mastered!

For 2025, the following dispute resolution mechanisms are recommended:

• Pre - review mechanismRequire the agent to provide a detailed calculation template
• Phased confirmationConfirm basic data within 3 working days after receiving payment
• Third-party auditProfessional audit can be initiated for disputed amounts exceeding 20,000 RMB
• Electronic record keepingRetain data evidence through the International Trade Single Window

This article details the calculation logic of goods payment, freight, and tax refund in the agent export settlement statement, analyzes the impact of exchange rate fluctuations on profits, and provides the latest trade compliance recommendations for 2025.

According to the latest General Administration of Customs Announcement No. 68:

• Electronic agency agreements must be filed in the Single Window
• Settlement documents must include HS code compliance statement
• Cross-border e-commerce B2B exports require separate labeling of settlement methods
• Cross-border RMB settlements require CIPS transaction reference numbers