Learn about import commissions

I. What regulations do the customs have for commission to be included in customs value?

China’s customs laws concerning buyer’s commission include two levels, namely customs regulations and valuation regulations.

        According to the regulations on the import and export tariff of the People’s Republic of China (hereinafter referred to as the customs regulations) article 19 and the examination and approval of the customs of the People’s Republic of China import and export goods customs value method “(the General Administration of Customs to no. 213, hereinafter referred to as the” appraisal method “), prescribed in article 11 of the law on the basis of the transaction price review to determine the dutiable value of imported goods, Commissions and brokerage fees borne by the buyer and not included in the actual or payable price of the goods other than the purchase commission shall be included in the customs value.

        In addition, there is a clear definition of “purchase commission” in the supplementary Provisions of “Price Examination Measures” : “Purchase commission” refers to the labor service fees paid by the buyer to his purchasing agent for the purchase of imported goods.

II. How to declare “commission” to the customs?

        For the provisions of Article 19 of the Customs Regulations and Article 11 of the Measures for Price Examination, the enterprise does not need to declare separately if the purchase commission other than the purchase commission should be included in the customs value. If it is not included in the price of the goods, enterprises should declare to the customs in the column of “miscellaneous Expenses” in the customs declaration form according to the provisions of the “Specification for filling the Declaration Form of Import and Export Goods of the People’s Republic of China”. Since the purchase commission does not form part of the customs value of the imported goods, enterprises do not need to declare to the Customs at the time of declaration.

III. Customs Tips:

        If there are similar to the questions about the enterprise commission, for enterprise cannot determine whether paid by commission should be included in the customs value, according to the law of the People’s Republic of China on the customs in advance ruling management interim measures “(order no. 236 of the General Administration of Customs) and the related announcement, enterprises can be in three months before the goods import declaration whether commission and other relevant factors should be included in the customs value, It can apply for price pre-ruling to the customs duty department directly under the customs where the enterprise is filed through the integrated online platform of “Internet + Customs” , and provide the contract (or agreement), invoice, agency agreement and other relevant information for the approval and determination of the customs.

Article source：Xiao er of customs affairs