Agency export,Can I get a tax refund or not?

According to the latest "Administrative Measures for Value-Added Tax and Consumption Tax on Export Goods and Labor Services" in 2025, agency exportsEligible enterprises can apply for tax refunds.However, the entities eligible for tax refunds must pay special attention to:

• Under the self-operated export model, production enterprises handle tax refunds independently.
• Under the agency export model, the tax refund entity must meet the following requirements:
  • Actual goods production enterprise or supplier
  • Qualified as a general VAT taxpayer
  • Have completed export tax rebate (exemption) registration

2025 AgencyExport tax refundThe entire operational process

Acting for the Yangtze River Delta regionExport tax refundTaking practical operation as an example, it is mainly divided into five stages:

• The preliminary preparation phase
  • Sign a tripartite agreement (manufacturer, foreign trade company, foreign buyer)
  • Confirm the trade terms (FOB/CIF, etc.)
• Document collection phase
  • customs clearanceSingle (must display dual headers)
  • VAT Special Invoice (issued by the manufacturer to the agency company)
  • Foreign exchange receipt certificate
• Declaration operation stage
  • The agency company issues the "Certificate of Agency Export Goods".
  • Production enterprises declare tax refunds through the electronic tax bureau.

What risks should be particularly noted in agency export tax rebates?

According to the typical cases released by the General Administration of Customs in 2023, special attention should be paid to:

• Document consistency risks
  • The discrepancy between the customs declaration amount and the invoice amount must be controlled within 5%.
  • The HS code of the goods must be completely consistent.
• Timely risk
  • From the date of customs declaration for export until the deadline of the VAT declaration period in April of the following year
  • The maximum period for receiving foreign exchange shall not exceed 12 months.

Will the agency misappropriate my tax refund?

Under the formal agency export model,The tax refund will be directly deposited into the production enterprise's account.. The main safeguard measures include:

• The agency contract must clearly specify the ownership of tax refund rights.
• The tax authority directly reviews the production enterprise's qualifications.
• The electronic tax bureau system automatically links bank accounts.

What are the new changes in the 2025 tax rebate policy?

The main adjustments compared to the 2023 policy include:

• The B2B export policy for cross-border e-commerce has been expanded to include businesses with annual sales below $5 million.
• The tax rebate review period is shortened to within 10 working days (for Class - I enterprises).
• Added electronic filing channel for origin declarations under RCEP member countries.