Importer of record in China: when do you need an import agent?
Who may declare imports in China, what an import agent actually does, and how duty, VAT, invoices and payments flow when you use one.
By SeeHog Logistics editorial team
Only companies registered with Chinese customs can declare imports. That simple rule is why import agents exist — and why many foreign exporters and Chinese buyers use one.
When an import agent makes sense
- The Chinese buyer has no import-export registration.
- The foreign seller wants to sell DDP but has no entity in China.
- The product needs a licence or registration the buyer does not hold.
- The buyer imports rarely and does not want to build a customs team.
What the agent does
The agent signs the import contract with the foreign seller, declares the goods in its own name, pays duty and import VAT, receives the goods and transfers them to the buyer under a domestic contract with a Chinese VAT invoice. Where agreed, the agent also pays the foreign supplier or opens a letter of credit.
How the money flows
- The buyer pays the agent the goods value (for foreign payment), estimated taxes and the agency fee.
- The agent pays the supplier and the taxes.
- After clearance the agent issues a VAT invoice; the buyer can normally deduct the import VAT.
Questions to ask an import agent
- Which ports and product categories do you handle regularly?
- Can you obtain the licences my product needs?
- How do you charge — percentage of value or fixed fee?
- Who is liable if customs questions the classification or value?
A good agent will ask detailed questions about your product before quoting. That is a sign the classification and licences are being checked before shipment, not after.
