(2) From the above cases, Xiaoling Company should learn the following lessons: First, it should fully understand the strength and reputation of the buyer, and at the same time, it should adopt reliable payment methods, understand the relevant policies or practices of the customs of the destination country on the disposal of the pressurized goods, and take timely measures to dispose of the goods-or resell or return them, so as to avoid the dilemma and loss of the goods being auctioned by the customs three months after their arrival in Hong Kong.
2.( 1) Yuanjiang Company shall recover the payment for goods and related expenses from Dongfang Company. Because Yuanjiang Company was entrusted by Dongfang Company to import waste paper for Yuanjiang Company, that is, the import price was provided by Dongfang Company, and the import price was questioned by the customs, demanding to raise the customs declaration price. This has nothing to do with Yuanjiang Company, the agent, that is, it is caused by the transaction price provided by Fang Dongfang Company, and the customs questioned that it is irresistible to ask for an increase in the declared price. Therefore, no matter from the agency relationship or from the actual requirements of the customs, it is not the responsibility of the agent. Therefore, Yuanjiang Company's practice is not only a breach of contract, but also a deception. Therefore, acting as an agent for Fang Dongfang company can argue, or even bring a lawsuit directly to the court.
(2) From the above cases, Yuanjiang Company should learn a lesson and evaluate the strength of the entrusting party in advance, and whether there is a price difference between the import price of imported goods and the import quotation currently held by the customs. If there is a big price difference, it is necessary to negotiate with the entrusting party on the declared price, that is, the declared price cannot be too different from the price controlled by the customs, and it is necessary to stipulate in the agency contract that if there is a price difference between the declared price proposed by the customs and the actual declared price, the entrusting party should accept the requirements of the customs and pay the customs duties and value-added tax in full to avoid such a situation from happening again.