I.Agency export,The standard calculation formula for agency export profits should be:

Net profit = (Foreign exchange income - Procurement cost) ×- Agency service fee - Logistics costs - Other miscellaneous expenses The exchange rate + Export tax refund . Special attention should be paid to:Foreign exchange income should be calculated based on actual received amount (deducting bank service fees)

• Precise calculation must be made according to the tax refund rate corresponding to the product HS code
• Export tax refundIt is necessary to accurately calculate according to the tax rebate rate corresponding to the HS code of the product
• Logistics costs should include:
  • Basic freight (2025 ocean freight price index increased by 12% compared to the previous year)
  • Destination portAdditional fees(Including latest carbon emission surcharge)
  • customs clearanceInspection fees

How much does export tax refund affect profits?

Taking the 2025 common agency model as an example, it is recommended to adoptTiered accounting method:

• First tier: Factory tax-inclusive price × (1+VAT rate) - Tax refund amount
• Second tier: Plus port handling charges (2025 Ningbo Port THC has been adjusted to ￥580/20GP)
• Third tier: Plus agency service fee (typically 0.8%-1.5% of contract value)
• Fourth tier: Plus exchange rate fluctuation reserve (recommended to reserve 1.5%-2%)

Which hidden costs can erode export profits?

Taking 13% VAT invoice as an example, for every 1 percentage point increase in tax refund rate, profit margin increases by:Procurement cost × 1% ÷ 1.13. But please note:

• In 2025, the Tax Administration strengthened cross-provincial procurement verification, virtual procurement may face tax refund cancellation risks
• Electronic tax system has achieved full-process monitoring of export tax refunds, document filing cycle shortened to 45 days
• Tax refund rates for sensitive goods like textiles may be temporarily adjusted (recommended to reserve 3% flexibility)

How to protect profit security through agency agreements?

According to 2025 General Administration of Customs data, top 3 commonly overlooked costs by enterprises:

• Destination port demurrage charges (averaging 20% of freight)
• LC discrepancy deductions ($80-$200 loss per shipment)
• Foreign exchange hedging costs (forward settlement price difference reaching 0.8%)

Which new regulations in 2025 will affect profit calculations?

It is recommended to specify in the agreement:

• Exchange rate locking clause (specifying cost-sharing method when exchange rate fluctuation exceeds ±2%)
• Lump-sum fee clause (clarifying upper limits for miscellaneous fees like customs clearance, inspection, documentation)
• Tax refund guarantee clause (specifying latest refund receipt time and breach liabilities)

What is the core calculation formula for profits?

• EU CBAMThe carbon tariffsOfficial implementation (6-8% cost increase for steel products)
• Cross-border Interbank Payment System (CIPS) fee reduced by 0.05‰
• Export credit insurance premiums deductible from VAT (reducing costs by 0.3%-0.5%)