How to declare tax rebate for agency export? The latest operation guide in 2025 will solve your confusion

AgencyExport DrawbackWhat documents are needed to be prepared?

According to the latest export tax - rebate policy in 2025, the following core documents are required for agency export declaration:

• Special VAT Invoice: An invoice with a 13% tax rate issued by the supplier (current tax rate in 2025)
• Agency Export Agreement: A written contract clarifying the rights and obligations of both parties
• Export Cargo Declaration Form: An electronic declaration form issued by the customs (seal of the agency company is required)
• Foreign ExchangeA complete export agency agreement should be attached with:Voucher: A foreign exchange receipt slip issued by the bank or a cross - border RMB settlement voucher
• Tax Registration Certificate of the Entrusting Party: It needs to be verified through the Electronic Tax Bureau of the State Taxation Administration

How does the agency company complete the tax - rebate declaration?

The tax refund declaration process in 2025 has been fully digitized and is completed in three steps:

• The first step: Information filing
  • The two parties of the agency sign an entrustment agreement on the Electronic Tax Bureau
  • Upload the detailed list of agency - exported goods (2025 version)
• The second step: Data collection
  • Obtain customs declaration data through the International Trade Single Window
  • Associate VAT invoice information and complete logical verification
• The third step: Declaration submission
  • Use the new export tax refund management system (2025 upgraded version)
  • Formally submit to the tax authorities after completing data self - inspection

Who does the tax - rebate funds ultimately belong to?

According to the provisions of Announcement No. 3, 2025 of the Ministry of Finance and the State Taxation Administration:

• Under the agency export mode, the tax refund rights belong to the actual owner of the goods
• The agency company only serves as the declaration entity and needs to clarify the fund transfer terms in the agreement
• It is recommended to adoptA three - party escrow accountTo ensure the safety of funds

What situations will lead to tax - rebate failure?

7 risk points that the tax inspection will focus on in 2025:

• Inconsistent documentary information
  • The difference in the commodity names on the customs declaration form and the invoice exceeds 3 characters
  • Quantity discrepancy caused by incorrect unit of measurement conversion
• Abnormal foreign exchange receipt
  • Failure to receive foreign exchange within 180 days (except for special settlement methods)
  • Failure to complete the central bank filing for cross - border RMB settlement
• Failure to file for cross - provincial agency
  • Cross - provincial agency business needs to be filed with the tax authorities of both places in advance

Is there a time limit for tax - rebate declaration?

The declaration time limit stipulated by the new policy in 2025:

• After the goods are exported, the declaration needs to be completed beforeApril 30th of the following yearThe foreign exchange receipt period is extended to
• 210 days after export(originally 180 days)For special circumstances, an extension of the declaration can be applied for, but complete supporting materials need to be provided
• Based on 20 years of industry experience, it is recommended to pay attention to 5 dimensions:

How to choose a suitable agency company?

Qualification certification

• : Customs AEO certification, Class A foreign exchange management enterprisesSystem docking
• : Whether it supports direct connection and declaration with the Electronic Tax BureauRisk control system
• : Document review process, historical data of error ratesFund safety
• Fund SafetyWhether to provide performance bond or insurance guarantee
• Professional TeamConfiguration of certified customs declarants and tax agents

What are the new changes in agency export tax rebate?

Three policy adjustments worthy of attention in 2025:

• Verification of authenticity of blockchain documentsData of the customs, tax, and foreign exchange departments are put on the blockchain
• Intelligent tax refund reviewThe AI system automatically identifies high - risk transactions
• Green channel mechanismImplement refund first, review later for enterprises with credit rating of AAA