I. What types of invoices need to be issued for agency import and export?

In the cross - border trade practice in 2025, agency import and export involves two types of core invoices:Proforma InvoiceandCommercial Invoice. The proforma invoice is used forcustoms clearancepre - declaration of the goods value and should include:

• Complete enterprise information of both the buyer and the seller
• HS code of the commodity (7th revised version of the customs in 2025)
• Estimated transaction price terms (FOB/CIF, etc.)

The commercial invoice, as the final settlement voucher, must be consistent with the amount on the customs declaration form and the settlement amount. OneCross-border e-commerceenterprise was once required by the customs to pay additional taxes and was fined 3% of the goods value due to a difference of more than 5% between the amounts of the proforma invoice and the commercial invoice.

II. Should the invoice title be written as the agency company or the principal?

According to Article 12 of the Measures for the Administration of Cross - border Trade Agency Services in 2025:

• The proforma invoice must show the agency company as the exporter/importer
• The commercial invoice may include the remark "On behalf of [Client Name]".
• In special cases (such as brand - authorized exports), a copy of the tripartite agreement is required

In 2025, a case in a Shenzhen electronics enterprise where the overseas customer refused to pay due to incorrect indication of the agency relationship is worthy of vigilance.

III. How should the invoice amount be calculated to meet customs requirements?

In 2025, the General Administration of Customs clearly required the adoption ofTransaction Value Method:

• For FOB price, international freight and insurance premiums need to be deducted
• For CIF price, all costs before arrival at the port need to be included
• If the commission exceeds 3% of the cargo value, it needs to be listed separately

It is recommended to adopt the2025 Version of Dutiable Value Calculatorprovided by the customs for verification. A textile enterprise should learn a lesson from the experience of overpaying 17.8% of tariffs due to including sample fees in the cargo value.

IV. How to handle the currency and exchange rate of cross - border invoices?

According to the new regulations of the State Administration of Foreign Exchange in 2025:

• It is recommended to use cross - border RMB settlement
• For foreign currency invoices, it is necessary to indicatethe spot exchange buying rate of the Bank of China on the invoice date
• If the exchange rate fluctuation exceeds 2%, it needs to be explained in the remarks column. A case where a machinery export enterprise suffered a foreign exchange loss of 170,000 yuan due to failure to update the euro exchange rate in a timely manner is worthy of attention.

In 2025, it is recommended to adopt the

V. How should the commodity description on the invoice be written to facilitate quick customs clearance?

Three - level Description MethodFirst line: Standard product name (corresponding to HS code):

• Second line: Material/component percentage
• Third line: Use/specification parameters
• A case where a chemical enterprise abbreviated polyester chips as plastic pellets, resulting in the goods being detained at the port for 23 days, highlights the importance of professional description.

A case where a chemical company's abbreviation of "polyester chips" as "plastic pellets" resulted in a 23-day cargo detention at the port highlights the importance of professional terminology.

VI. How to use electronic invoices in cross - border trade?

standards:GB/T 39362-2025They need to include digital signatures and timestamps

• Automatically verify authenticity through the single - window system
• The archiving period is extended to 10 years
• It is recommended that enterprises complete the docking of the ERP system with customs data interfaces as soon as possible. The practice of an auto parts enterprise shortening the customs clearance time by 58% through electronic invoices can be used as a reference.

Fault - tolerance and Correction Mechanism

VII. How to remedy errors in agency invoices?

Newly implemented in 2025Allowed:For amount errors within 5%, supplementary documents can be applied for

• For wrong commodity classification, it can be corrected within 15 working days
• For major mistakes, it needs to pay a deposit before modification
• A case where a medical device importer avoided a loss of 200,000 yuan through the rapid correction procedure proves the importance of timely error correction.

How to issue agency import and export invoices? Analysis of 10 practical issues that foreign trade customers care most about_Shanghai Comprehensive Agency Service Import and Export Service