There are generally two common methods for paying agency import duties. If the agent imports in the name of the principal, customs will issue the payment notice directly to the principal, who then pays the duties themselves, with the agent only assisting in the procedures. If the agent imports in its own name, it becomes the taxpayer responsible for paying the duties first and later settling with the principal.
The tax payment process is roughly as follows: Before the imported goods arrive, prepare relevant documents such as contracts, invoices, and packing lists in advance. Upon the goods’ arrival at the port, the agent declares them to customs, which reviews the documents and goods, determines the duty amount, and issues a tax payment notice. The taxpayer must pay the duties within the specified timeframe, either electronically or at a designated bank.
Required documents mainly include the import contract, commercial invoice, packing list, bill of lading, and agency agreement, though specifics depend on the goods and customs requirements.
Professional consultant answers
William YangYears of service:5Customer Rating:5.0
International logistics consultantConsult
There are generally two common methods for paying agency import duties. If the agent imports in the name of the principal, customs will issue the payment notice directly to the principal, who then pays the duties themselves, with the agent only assisting in the procedures. If the agent imports in its own name, it becomes the taxpayer responsible for paying the duties first and later settling with the principal.
The tax payment process is roughly as follows: Before the imported goods arrive, prepare relevant documents such as contracts, invoices, and packing lists in advance. Upon the goods’ arrival at the port, the agent declares them to customs, which reviews the documents and goods, determines the duty amount, and issues a tax payment notice. The taxpayer must pay the duties within the specified timeframe, either electronically or at a designated bank.
Required documents mainly include the import contract, commercial invoice, packing list, bill of lading, and agency agreement, though specifics depend on the goods and customs requirements.
Robert ChenYears of service:6Customer Rating:5.0
Customer service consultantConsult
Typically, whoever is listed as the operator on the customs declaration form is responsible for tax payment. If the agent declares in its own name, it handles the payment; if it declares in the principal’s name, the principal must pay.
Jennifer WangYears of service:4Customer Rating:5.0
Market development consultantConsult
Tax payment can be done online through the electronic port system’s connected payment platform. Just follow the system prompts step by step, enter the relevant information, and complete the payment—it’s convenient and efficient.
Amanda YangYears of service:3Customer Rating:5.0
Cost control consultantConsult
Before paying taxes, ensure the customs declaration information is accurate. Any errors may complicate corrections, disrupt the payment process, or even incur additional fees.
Michelle ChenYears of service:3Customer Rating:5.0
Business coordination consultantConsult
Note the tax payment deadline: Duties must be paid within 15 days of customs issuing the payment notice. Late payments incur a daily late fee of 0.05% of the outstanding amount.
Emily LiuYears of service:10Customer Rating:5.0
Settlement and payment expertConsult
If there are doubts about the duty amount, do not rush to pay. Instead, submit a written request to customs for a review, and they will respond within the stipulated time.
James LiuYears of service:10Customer Rating:5.0
Foreign trade tax refund consultantConsult
Agents usually assign dedicated personnel to handle tax payments. The principal should cooperate actively and provide required documents promptly to ensure a smooth process.
Elizabeth LiYears of service:3Customer Rating:5.0
Compliance and risk managerConsult
For duty reduction or exemption cases, prepare the relevant proof documents in advance and submit them to customs during declaration. Approval is required to benefit from such policies.
Joseph ZhouYears of service:10Customer Rating:5.0
Senior foreign trade managerConsult
After paying duties, keep the tax payment notice and related receipts safely. These serve as proof of payment and are also needed for financial accounting later.