Agency export,What main taxes must be declared?

In the 2025 international trade environment, agency exports need to focus on handlingVAT, customs duty, consumption taxThree core tax categories:

• VAT declaration: Export goods are subject to 0% tax rate, requiring complete declaration of the difference between input and output tax
• Customs duty declaration: Determine applicable tax rates based on HS codes, with special attention to rules of origin
• Consumption tax declaration: Only applies to special commodities specified by the state (such as refined oil, high-end cosmetics, etc.)

How does tax treatment differ between agency exports and self-operated exports?

From the General Administration of Customs latest 2025 operation guidelines, the core differences between them are reflected in:

• Taxpayer identity determination:
  • Agency exports treat the entrusting party as the actual exporter
  • customs clearanceIt is necessary to clearly mark the "export on behalf" label.
• Tax rebate subject distinction:
  • Self-operated exports have manufacturers directly applying for tax rebates
  • Agency exports require processing through comprehensive foreign trade service enterprises

Year 2025Export tax refundWhat are the new changes?

According to Ministry of Finance Announcement No. 45, main policy updates include:

• Simplified tax rebates for cross-border e-commerce: B2C exports with single invoices below $5,000 can be exempt from providing VAT invoices
• 24. Shortening of the tax refund review cycleClass A credit enterprises can complete approval in as fast as 5 working days
• Risk product list management3 new product categories require third-party quality certification

How to prevent common tax risks in agency exports?

Based on customs inspection cases from the past three years, special attention should be paid to:

• Document consistency risks:
  • The product names on customs declarations and VAT invoices must completely match
  • HS code declaration errors will result in loss of tax refund eligibility
• Foreign exchange receipt compliance requirements:
  • Foreign exchange must be received and paid through agency enterprise accounts
  • Cross-border RMB settlements require special transaction code filing

How to handle tax treatment for agency export service fees?

According to Interpretation Document No. 7 of 2025 from the State Taxation Administration:

• Service fee invoicing requirementsShould issue separate 6% VAT special invoices
• Expense pre-tax deductionThe principal can fully deduct costs with agency agreements and invoices
• Cross-border payment processingForeign exchange payments require tax filing for outward payments of service trade items

How to choose a compliant agency export service provider?

Recommended to evaluate partners from the following dimensions:

• Qualification verificationVerify customs AEO certification and foreign exchange management classification levels
• System connectivity capacityCheck whether single window data direct connection is supported
• Risk prevention and control systemValue-added services like product pre-classification and tax refund pre-review