Do tax - free import payments need to be made in three installments? Is this normal?

Mr. Zhang recently imported a batch of tax - free medical devices through an agent. He thought he had saved 20% in tariffs, but when paying for the goods, he found that the agency company required the payment to be split into three parts and remitted to different accounts. This made him suspicious: What are the ins and outs of the payment for tax - free goods? Today, let's uncover the mystery of the payment for tax - free goods in agent - import.

Different from traditional import trade, tax - free import business involves three special mechanisms of customs - supervised accounts, margin systems, and tax guarantees:

• Customs - supervised accounts: For some tax - free goods, the payment must be made through a special bank account
• Margin freezing: Usually, a regulatory margin of 10 - 30% of the value of the goods needs to be paid
• Tax guarantee period: The tax - free qualification may face subsequent inspections, and the guarantee period can be up to 3 years

Ms. Li encountered a dispute last year where the agency company misappropriated the payment for goods. The following are precautions summarized from bitter lessons:

• Beware of the "split - payment" requirement, which may be a money - laundering means to evade supervision
• Verify the original tax - free qualification filing documents of the agent
• The contract must clearly mark the "customs tax - free supervision code"
• Confirm that the goods have entered the bonded warehouse supervision system before payment

Experts from Zhongshitong Customs Affairs suggest adopting the "three - document matching" protection mechanism:

1. Ask the agent to provide the entry confirmation form of tax - free goods issued by the customs
2. Develop a directional payment guarantee through the bank
3. Add a "joint - management of payment for goods clause" to the contract

A biotech company was once required to pay back five - year taxes plus late fees totaling 3.8 million yuan due to the agent's illegal operations. This case reminds us:

The tax - free qualification is not a permanent amulet. The customs has the right to conduct retroactive inspections of past transactions. It is recommended to invite a professional institution to conduct a compliance audit of tax - free business every quarter and retain complete payment vouchers and logistics documents for at least 6 years.

Why not check the following for your latest tax - free import transaction now:
① Have you retained a scanned copy of the customs tax - free certificate?

② Is the payment account consistent with the contract - signing party?

③ Have you received a complete tax bill after the goods are cleared?
Welcome to share your experience or questions in the comment area. We will select typical questions and invite customs legal consultants to provide special answers.