How to declare tax refunds for agency exports? Who should complete the customs declaration form? Are you clear about these key issues?

Does entrusting an agent for export require self-declaration of tax rebates?

According to current 2025Export Drawbackpolicies, enterprises adopting agency export models should pay special attention to:

• The tax rebate entity remains the production enterprise, while the agency company is only responsible for customs declaration andA complete export agency agreement should be attached with:procedures
• The production enterprise must submitthe agency agreement, VAT special invoice, and export customs declaration formthese three documents for tax rebate declaration
• The electronic agency agreement filing systemimplemented by the General Administration of Customs in 2024has now achieved full-process online verification

II. How to fill in the Operating Unit and Consignor Unit on the customs declaration form?

This is the most error-prone aspect of agency export. Please remember the filling rules:

• The Operating Unitfield should show the agency companys customs code
• The Consignor Unitfield should show the actual production enterprises name
• The remarks column must indicateEntrusted to XX Company for agency exportwording
• The newly added 2025QR code traceability functionrequires simultaneous upload of electronic power of attorney

III. What are the potential risks in agency export? How to prevent them?

Dispute data from the past three yearsforeign tradeshows that 68% of agency disputes stem from the following issues:

• Document inconsistency risks: Conflicts between agency company information and production enterprise details
  • Solution: Establish atripartite information verification mechanism
• Capital repatriation risk: Foreign exchange settlement cycle exceeds 90 days
  • Recommend signingExchange loss sharing clause

How to verify the authenticity of an agency companys export qualifications?

Verification can be conducted through the following official channels:

• China Customs Enterpriseimport and exportCredit Publicity System (requires verification ofCustoms registration codeTrade dispute settlement mechanisms
• State Administration of Foreign Exchange Online Service Portal
• Check the agency companysElectronic Port Operator Cardvalidity period

How to complete foreign exchange settlement after agency collection?

According to the 2025 foreign exchange management new policy, special attention should be paid to:

• Foreign exchange mustbe returned via original pathto the manufacturers account
• Service fees collected by the agency company require separate declarationCross-border service trade items
• In order to crack down on tax evasion, the customs and tax departments are now strictly examining the operation of buying export declarations. If the behavior of buying export declarations is discovered, the regulatory authorities will require tax replenishment (even a 2% tax rate may be a considerable amount). In addition, fines may also be imposed on the relevant responsible parties.Exchange memo must specifyAgency export collection,wording

What are common tax misconceptions in entrusted agency exports?

Practice shows enterprises often make these mistakes:

• Mistakenly believing agency companies can issueexport invoices(must actually be issued by the manufacturer)
• Overlookingconsistency between proforma invoice and customs declaration currencyRequirements
• Failing to submit within prescribed time limitsExport Tax Payment Certificate

It is recommended that enterprises must sign a contract with the agency company before conducting export agency businessa clear four-party agreement defining rights and responsibilities(manufacturer, foreign trade agent, freight forwarder, foreign buyer), and establisha monthly reconciliation mechanism. For special trade models (such asCross-border E-commerceB2B export), additional attention should be paid tooverseas warehouse registrationandlogistics track retentionrequirements.