Conduct accounting in accordance with the relevant provisions of the local tax authorities.

General international freight forwarding companies collect and pay on their behalf, and what they receive is income, that is, your selling price. Agency payment is the cost, and (collection minus agency payment) ×0.05 is the business tax. However, in many places, agency payment cannot be fully deducted before tax, and some miscellaneous expenses cannot be deducted before tax. You'd better ask your Taxation Bureau.