论海关估价视角下间接代理及相关方的认定

On Identification of the Indirect Agency and the Related Parties from the Perspective of Customs Valuation

在国际贸易中,专业贸易商起到重要的沟通和服务作用。贸易商在货物进口销售中既可能是买方或卖方的代理,也可能是独立的买方或卖方。在间接代理情形下,代理人以自己的名义代理委托人从事贸易活动并签订相关销售协议,很容易将其代理角色与销售中的买方或卖方角色相混淆。因此,应依托实际贸易过程和相关商业单据,从交易的控制权、货物的处分权、各方的权利义务关系、风险的承担以及货款的流转等多方面进行考察,正确判定贸易商在交易中所扮演的角色。

In international trade, professional trader plays an important role in the communication and service. In import trading, trader could serve either as the agent of buyer or seller or independent buyer or seller. In the scenario of indirect agency, the trader may be engaged in all trading activities on behalf of the principal by signing a contract. Therefore, it is difficult to differentiate its agent role from buyer or seller. The role of trader in the transaction should be identified based on the control right of the transaction, the right to dispose of the goods, rights and obligations of the relevant parties, assumption of the risk, and payment transfer, etc. in the whole business process with the support of the related business documents.