I. Agencycustoms clearanceDoes it affectExport tax refundeligibility?

According to the Export Goods Tax Refund (Exemption) Management Measures,The tax refund entity is always the exporting enterprise itself, regardless of whether a customs declaration agency is commissioned. But note:

• The 'consignor' on the customs declaration form must match the seller on the VAT invoice
• The agency agreement must clearly specify document transfer responsibilities
• Starting from 2025, customs will fully implement the electronic agency authorization system

II. What materials are needed for agency customs declaration tax rebates?

To be implemented in 2025Paperless tax refund declarationAfter implementation, core materials include:

• Electronic customs declaration form and release notice
• VAT special invoice (electronic version of the deduction copy)
• Foreign exchange receipt certificate (requires connection with the banks direct system)
• Agency agreement filing number
• Supplementary materials are required for special circumstances:
  • Ocean bill of lading/Air waybill
  • Certificate of origin (for free trade agreement tax refund cases)

III. How long does the tax refund processing cycle take?

The tax authorities have committed in 2025To compress normal tax refund time to 6 working days, specific process:

• Complete data matching within 3 days after receiving payment
• The intelligent review system completes preliminary review within 2 working days
• Manual review shall not exceed 1 working day
• Tax refund payment time:
  • Category 1 enterprises: T+1 payment
  • Category 2 enterprises: T+3 payment

IV. How to choose a reliable customs declaration agency?

It is recommended to evaluate from the following dimensions:

• Check customs AEO certification level (priority given to high-level certified enterprises)
• Confirm whether it has electronic port agency declaration qualifications
• Verify violation records in the past three years (can be checked on the General Administration of Customs website)
• Request a demonstration of the document management system

1V. V. What are the important changes in 2025s tax refund policies?

Three major policy updates this year require special attention:

• Proforma Invoice is no longer valid as tax refund evidence
• New dynamic adjustment mechanism for tax refund rates on 12 categories of goods
• Cross-border e-commerce B2B exports enjoy full tax refund (previously 70%)
• Tax refund filing deadline extended from 90 days to 180 days after export

VI. What are the common risks of agency customs declaration and tax refund?

According to 2024 customs audit cases, the main risk points include:

• Discrepancies between product names/HS codes declared leading to incorrect tax rebate rates
• Mismatch between logistics tracking and customs declaration information
• Agency companies forging enterprise electronic signatures
• Logical errors in cross-year business invoice dates

VII. What is the difference between self-operated customs declaration and agency customs declaration for tax refund?

Comparison from tax rebate perspective:

• Document responsibility:
  • Self-operated customs declaration: Enterprises maintain full control throughout the process
  • Agency customs declaration: Requires establishing a comprehensive document handover system
• Risk assumption:
  • Tax rebate losses caused by declaration errors are ultimately borne by the enterprise
• Cost differences:
  • Agency service fees can be included in export costs

VIII. How to handle tax refund for cross-regional agency customs declaration?

Implementation in 2025National customs clearance integration version 2.0After:

• Allows cross-customs district agency declarations
• Must register multi-location declaration permissions in the electronic port
• Tax rebate applications still submitted to local tax authorities where the enterprise is located
• Recommended to choose agency companies with nationwide service networks

IX. What to do if the tax refund fails?

After receiving the Tax Rebate Review Rejection Notice:

• Submit supplementary evidence within 15 working days
• For cases involving customs data, can apply for customs declaration form modification/cancellation
• For disputes with tax determinations, may file administrative reconsideration
• For major dispute cases, recommended to hire professional tax attorneys

X. How to prevent tax refund delays or failures?

Proposal to establishTriple - check mechanism:

• Before customs declaration:
  • Verify commodity codes against the latest tax rebate rate table
  • Confirm invoice information matches contract terms
• After customs declaration:
  • Track customs declaration form clearance status weekly
  • Compare electronic ledger data with actual business operations
• Before declaration:
  • Use smart verification tools provided by tax authorities
  • Maintain complete logistics tracking evidence chain