Export AgencyWhich accounting category should freight costs be recorded under?

According toThe Latest International Trade Accounting Standards for 2025, The handling of export freight needs to be differentiated based on trade terms:

• FOB terms: Freight includedSales expenses - Transportation costs
• CIF/DDP terms: should be includedCost of goods sold
• EXW terms: It is recommended to list them separately.International LogisticsSubject to be Paid by Others

How to reasonably allocate cross-border transportation costs?

It is recommended to adoptValue - of - goods proportion methodAllocation:

• Calculate the total transportation cost for a single batch of goods
  • ?Ocean shipping?Basic Freight Rate (2025 BDI Index Reference Value)
  • Fuel surcharge adjustment ratio
  • Destination Port Handling Fee Fixed Cost
• Allocate according to the weight of each category's cargo value.
  • High-value goods bear higher insurance costs.
  • Special-sized cargo listed separately for over-dimensional charges

What are the new regulations to pay attention to when verifying freight invoices?

Announcement No. 38 of the General Administration of Customs in 2025 clarifies:

• Cross-border shipping invoices must includeVehicle Identification Number
• The weight discrepancy between the ocean bill of lading and the packing list must not exceed 3%.
• ?Air freight?The bubble-sharing coefficient calculation must be noted in the remarks column of the invoice.

How do different modes of transportation affect cost accounting?

Through comparative analysis of practical cases:

• Ocean Full Container Load (FCL):
  • Allocate by container unit cost.
  • Demurrage fees require advance provision of reserves.
• Air Consolidation (Consol):
  • Using volumetric weight as the allocation basis.
  • Special handling fees for security checks are accounted for separately.

Have you encountered these 5 common tax and financial misconceptions?

According to the year 2025,foreign tradeCorporate Audit Cases:

• Misunderstanding 1: Including destination port miscellaneous fees in administrative expenses
• Misconception 2: Failing to distinguish trade terms and uniformly including them in costs.
• Misconception 3: Neglecting to Record Container Demurrage Charges
• Myth 4:Cross-border E-commerceThe direct mail shipping fee has not been separated from taxes.
• Misconception 5: RCEP regional transportation fails to utilize tariff reduction provisions

Recommended for enterprises to establishFour-dimensional Freight Cost Control System: ① Trade Terms Analysis Matrix ② Transportation Mode Cost Model ③ Customs Compliance Review Process ④ Exchange Rate Fluctuation Hedging Mechanism. Conduct regular transportation cost audits, with special attention to the newly added in 2025.Carbon Tariff Declaration Requirements, to avoid tax risks caused by improper handling of freight costs.