Agency export,Who should declare afterwardsExport tax refund?

According to the latest 2025 Administrative Measures for Value-added Tax and Consumption Tax on Export Goods and Labor Services, under agency export mode:

• The principal (manufacturer/trading company)is the statutory tax rebate declaration entity
• The agency company must provide:
  • Agency export agreement with official seal
  • Complete copy of customs declaration documents
  • Copy of foreign exchange receipt voucher
• Special circumstances: If the principal has no import/export rights, must go throughComprehensive service enterpriseAgent for tax rebate

What core documents are required for agency export declaration in 2025?

According to the declaration requirements updated by the General Administration of Customs in 20241 January, the following must be prepared:

• Basic three documents:
  • Original agency export agreement
  • Proforma Invoice
  • Packing List
• Customs clearance documents:
  • Customs power of attorney (2025 electronic signature format)
  • Customs declaration form and accompanying documents
• Tax rebate vouchers:
  • VAT special invoice (must be filed in the electronic tax bureau)
  • Foreign exchange verification form (electronic version)

Are there time limits for agency export declarations?

Important changes to declaration time limits in 2025:

• Deadline for customs declaration supplementary submission: Within 90 days after export (previously 180 days)
• Tax refund declaration period:
  • General trade: Within 120 days after document collection
  • Cross-border e-commerce: Within 75 days (including data verification time)
• Foreign exchange verification deadline: Within 210 days after export (30 days shorter than 2023)

What are common compliance risks in agency export declarations?

Based on analysis of typical customs audit cases in 2024:

• Three-stream inconsistency risks:
  • Goods flow: Actual shipper doesnt match declaration information
  • Funds flow: Receiving account not registered
  • Document flow: Input invoice product name discrepancy exceeds 5%
• New risk points:
  • AI-generated false customs declaration data
  • Cross-border e-commerce 9810 mode overseas warehouse data matching

How to choose a compliant agency declaration service provider?

It is recommended to evaluate from three dimensions:

• Qualification verification:
  • Customs AEO Certified Enterprises (Priority for Advanced Certification)
  • Enterprises classified as Class A in the classified supervision of the State Administration of Foreign Exchange
• System capacity:
  • Supports direct connection with Single Window data
  • Has blockchain evidence preservation capability
• Service cases:
  • Industry service experience (especially RCEP member country business)
  • Successful cases handling customs audits

Specific recommendations :Nationwide implementation starting from January, 2025Export tax refundIntelligent review system, enterprises with declaration error rates exceeding 2% will be included in key monitoring lists. Professional pre-declaration compliance review is recommended.