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Accounting of customs clearance offices: statement file, expenses paid for the customer and clearing fees

The accounting problem with clearance is not just issuing an invoice, but separating the office fees from the fees, customs and ports paid on behalf of the customer. Try a clearance file and see the settlement and entry.

Start the program prepared on Customs ClearanceTry the bill.

Invoice Form
Customs clearance settlement statement
Activity Accounts
7
Performance indicators
5
Journal Entries Repeated Ready
4

Watch the journal entry as it is written.

Change quantities, prices and payment method. Every change to the invoice is immediately re-recorded.

Journal

T Accounts

What the program is doing today

The journal entry experience above explains the full accounting treatment. This is what the account software itself does now, and what we are working on adding.

  • AvailableCalculation Guide Customs Clearance Automatically added upon incorporation
  • AvailableSix months of demo data with items, customers and suppliers of activity
  • AvailableInvoice printed in the name of activity document and addresses of its columns
  • AvailableContract Forms and Job Description on this page
  • Soon.Indicators Customs Clearance This page is listed as a ready report within the program.

Calculation Guide Customs Clearance

These accounts are automatically added by MIYAR on top of the basic directory (fund, bank, customers, suppliers, tax, payroll...) when you choose this activity at incorporation. Any name or number changes later.

NumberAccount nameTypeThe father account
1119Expenses paid on behalf of customersORIGINAL11
2116Customer deposits and advances for customs clearanceCommitment21
4136Customs clearance fee incomeIncome4
4137Handling and coordination services incomeIncome4
5133Cost of third-party clearance servicesPaid51
5234Non-refundable fees and charges from customersPaid52
5235Fines and delays borne by the companyPaid52

The indicators followed by the owner Customs Clearance

  • Win Clearance FileClearance and handling fees − Cost of third parties − Unrecovered expensesIt measures the profit of each statement or shipment rather than just the total invoice.
  • Expenses paid on behalf of customersUnreconciled balance in accounting for expenses paid by customersA large number means that the company finances customers from its liquidity.
  • Clearance Cycle TimeRelease Date − Date of receipt of completed documentsDetects bottlenecks in documents, examination and reimbursement.
  • Clearance fee collection daysFee Receivables ÷ Average daily incomeThe collection of office fees shall be separated from the recovery of government fees.
  • Open FilesNumber of clearance files with no release or final settlementHelps to keep track of work pressure and stalled files.

Documentary Course

  1. Receiving the shipment and agency documents and opening the clearance file
  2. Preparation of the statement and review of classification, value and documents
  3. Estimate fees and request trust or custody from customer when needed
  4. Pay customs, port fees and handling and link each receipt to the file
  5. Release and delivery then settlement statement and bill of fees
  6. Collection of fees, settlement of payments on behalf of customer and closure of the file

Journal Entries Repeated Every Month

ProcessDebtorCreditor
Receive the trust from customer before clearanceFrom H/BankTo H/Secretariats and clients for clearance
Pay customs fees on behalf of customerExpenses paid on behalf of customersTo H/Bank
Settlement of fees with the customer's secretariatFrom H/Secretariat & Clients ClearanceTo/from expenses paid on behalf of customers
Professional Fees Invoice ClearanceFrom h/customersTo h/Revenues of clearing fees + Tax, if applicable.

Ready-to-use templates for activity

Open the form, click on any dotted field to type in your data, and then print or save it as PDF from the print window. Review the terms with your legal advisor for compliance with your country’s laws.

ContractCustoms Clearance Services Agreement8 Sections
Company name

Customs Clearance Services Agreement

It's a day. Today Corresponding Date It was agreed between: Clearance Office Name License Number License Number (the service provider); andCustomer Name Record number. Register Number (customer), on:

Scope of Service

The service provider shall clear the shipments assigned to him by the customer, including reviewing documents and preparing the statement and follow-up with the relevant authorities until release, within the limits of the licenses and powers granted to him.

Customer Documentation

Customer is obliged to submit the commercial invoice, certificate of origin, bill of lading, licenses, approvals and any document requested by the competent authority, and bears the impact of any deficiency or error in the documents submitted by it.

Fees and expenses

Customs, port, inspection and handling fees and any amounts paid to others for the shipment shall be on the customer. The service provider shall provide their documents within the settlement statement. These amounts shall not be considered as fees to the service provider unless otherwise expressly stated in the offer.

Advance Secretariat

The service provider may request a secretariat of Value of the Secretariat Prior to commencement of the proceedings to cover anticipated charges, they shall be adjusted against actual expenses and the surplus or disability claim shall be refunded after release.

Clearance fees

Service provider fees for each Statement / Container / Shipment Hey. Value of feesDeserves when Statement Submission / Release / Delivery according to the approved offer.

Delay and Storage

Any floors, storage or fines resulting from the delay of customer documents or non-payment or a reason beyond the control of the service provider are borne by the customer after providing proof, but what arises from an error proven by the service provider is treated in accordance with his agreed liability.

Billing and Payment

A settlement statement is issued for each file explaining the fees and payments to others and the settled deposits, and the customer pays the balance during Repayment Period days from the date of discovery.

Term and Termination

Duration of the Convention Duration of the Conventionmay be terminated by written notice before Period of notice Days with settlement of all outstanding files and amounts up to termination date.

Clearance Service ProviderName: ....................Signature: ....................Date: ....................
CustomerName: ....................Signature: ....................Date: ....................
Job DescriptionJob Description: Customs Trustee / Clearance Delegate5 Sections
Company name

Job Description: Customs Trustee / Clearance Delegate

Job Title: Customs Trustee / Clearance Delegate. Reporting to: Operations Manager.

Purpose of the job

Complete clearance files accurately and in the shortest possible time, documenting each document, fee and movement on the correct file number.

Main functions

Receive and review the completeness of the shipment documents. Open a file and link it to the statement number and policy. Follow up the preparation of the statement, examination and approvals. Deliver payment requests for financial management and document receipts. Follow-up release and delivery. Prepare the statement of expenses of the file and close after settlement.

Qualifications and experience

Appropriate qualification and practical knowledge of the country’s customs and commercial clearance procedures. Any professional license or accreditation required must be valid.

Performance indicators

Average clearance time. Percentage of files returned due to lack or error in documents. Unreconciled expense value. Number of files opened after target period. Accuracy of linking receipts to files.

Financial Control

The employee does not receive or pay any amount outside the approved financial procedure, and a document must be attached to each payment and linked to the file number and customer before requesting settlement.

EmployeeName: ....................Signature: ....................Date: ....................
Operations ManagerName: ....................Signature: ....................Date: ....................

Frequently asked questions

Are the customs duties I pay for a customer considered revenue?

If you pay it on behalf of the customer and as the beneficiary and redeem it at the same value, it is continued as a due balance on the customer and not as a clearance fee. If your contract makes you authentic or adds margin to the service, the processing varies and must be documented.

How do I separate my fees from the customs and port amounts?

Use a separate account for clearing fees and expenses paid on behalf of customers, and link each amount to the statement number or shipment file so that the real file profit appears.

Do I put a tax on all items?

There is no one-size-fits-all ratio. The tax status varies by country and the nature of the fee and service, so it is determined at the item level after reviewing the local rule and the original document.