Analysis of Six Key Elements of the Settlement Sheet for Agency - imported Equipment

In 2025, the international trade settlement system witnessed new changes. A certain mechanical and electricalEquipment Importsimporter suffered a foreign exchange loss of $270,000 due to an oversight in the currency clause of the settlement statement, revealing that the settlement statement for entrusted imported equipment is not only a voucher for fund receipt and payment but also a risk firewall for enterprises cross - border trade. This article analyzes the key points of practical operation of the settlement statement for entrusted imported equipment in combination with the latest international trade practices.

Core components of the settlement statement

A standardized settlement statement for agency - imported equipment should include three major modules:

• Basic information module
  • Correspondence between Contract Number and INCOTERMS 2025 Clauses
  • Match degree between the HS code of the equipment and the declaration elements
  • Multi - currency Settlement Identification (New Cross - border RMB Settlement Filing Code Added in 2025)
• Fund settlement module
  • Setting of advance payment and final payment nodes
  • Special account management of quality guarantee funds
  • Format Requirements for Cross - border Payment Messages (New SWIFT GPI Regulations in 2025)
• Risk control module
  • Applicable situations of force majeure clauses
  • Calculation benchmark for liquidated damages
  • Agreement on Dispute Resolution Methods (Recommended 2025 Edition of ICC Arbitration Rules)

Optimization of the operation process of the settlement statement

Based on the requirements of Announcement No. 58 of the General Administration of Customs in 2025, it is recommended to adopt a three - stage progressive management approach:

• Pre - review stage
  • Check the equipmentIt is recommended to verify through the following methods:Clarify the applicability of preferential tax rates
  • Verify the validity of the suppliers credit report (focus on reviewing the 2024 operating data).
• Execution Phase
  • Separate - account management of import - link taxes and equipment prices
  • Track the cross - border payment progress in real - time (it is recommended to access the central banks cross - border payment system)
• Archiving stage
  • The retention period of electronic documents is extended to 8 years (New Tax Inspection Regulations in 2025).
  • Establish a case library for abnormal matters of the settlement statement

Prevention and control strategies for typical risk points

According to the key inspection directions of the customs in 2025, special attention should be paid to:

• Price declaration risk
  • Royalties not included in the dutiable value (Case of New Customs Valuation Regulations in 2025)
  • Calculation error of freight and insurance premium allocation
• Payment timeliness risk
  • The cross - border RMB settlement time is extended to T + 3
  • Mismatch between the delivery date of foreign exchange derivatives and the payment date
• Document management risk
  • Difference in product names between the proforma invoice and the commercial invoice
  • Validity management of the original factory authorization letter

Key Points of Compliance Operations in 2025

In response to the latest regulatory requirements, it is recommended to establish a four - fold guarantee mechanism:

• Use the intelligent customs declaration system to verify the HS code (Recommended 2025 - version system certified by the General Administration of Customs).
• Set up a cross - border fund pool to manage positions in different currencies
• Regularly update the country risk rating (Refer to the 2025 Country Risk Report of Sinosure).
• Allocate professional trade compliance officers to review settlement terms

A certainMedical EquipmentA real - life case where an import enterprise reduced the document error rate from 7.2% to 0.8% by reconstructing the settlement statement management system and saved over 450,000 yuan in port detention fees annually shows that the carefully - managed settlement statement is not only a trade document but also a strategic tool for enterprises to enhance their cross - border trade competitiveness. It is recommended that enterprises establish a full - life - cycle management system for settlement statements. Especially during the adjustment period of international trade rules in 2025, it is necessary to strengthen cooperation with professional institutions to build a safe and efficient fund management system for equipment imports.