Inquiry regarding whether the import transaction structure constitutes intermediary trade or import agency and the recognition of commission revenue

We are planning to conduct business where we import goods from overseas, process import customs clearance under the customer's name, and recognize only the commission as revenue. Our company (A) is a wholesale trader, the importer is a domestic company (B), and the exporter is an overseas company (C). We are in a situation where we intend to import goods from overseas company C at the request of domestic company B; overseas company C issues the B/L to domestic company B, and B bears all customs duties, taxes, and shipping costs. Regarding the payment for the goods, we plan to receive the funds from domestic company B and remit the amount to overseas company C after deducting our commission, and we will issue a tax invoice for the commission to domestic company B. The roles of our company (A) include contacting the overseas company, issuing purchase orders, obtaining and delivering import customs clearance documents, and processing payments after receiving funds, while all import customs clearance will be processed under the name of domestic company B. In this case, please review whether our company should be viewed as engaging in intermediary trade or as an import agency. Additionally, for operational convenience, we would like to know if there would be any issues with recognizing only the commission as revenue based on a tripartite agreement signed by the importer, the exporter, and our company (as the intermediary or agent). If there are any additional aspects we should verify to ensure our business processes align with our actual substance, please let us know.