I. What is an agencyExport DrawbackWhat is the difference from self-operated export tax refund?

Agent export tax refund refers to the process where a manufacturing enterprise without export qualifications entrusts an agent with export operation rights to handle the tax refund on its behalf.foreign tradecomprehensive service enterprisesAgency export business, handled by the agent on behalf of the client.Export Clearance,A complete export agency agreement should be attached with:Full-process services for write-off and tax refund declaration. Compared to self-operated tax refunds, the key differences lie in:

• Different entities for tax refund: In the agency model, the entrusted party declares the tax refund, while in the self-operation model, the exporting enterprise declares it on its own.
• Clear division of responsibilities: The agent shall bear joint and several liability for the authenticity of the customs declaration form, VAT invoice, and foreign exchange receipt.
• Fund flow path: Payment must be settled through the agent's account to ensure compliance with foreign exchange regulatory requirements.

2. Which types of enterprises are suitable for adopting the agency export tax refund model?

According to the latest announcement from the General Administration of Customs in 2025, the following three types of enterprises are recommended to adopt the agency model:

• Newly established foreign trade enterprises (export qualification not yet completed for filing)
• Manufacturing enterprises'First export order(Lack of experience in customs declaration and tax refund)
• Special supervision zone enterprises (requiring the assistance of comprehensive service enterprises to complete logistics connections between the zone and outside areas)

III. What is the specific operational process for export tax rebate through an agent?

The standard business process consists of 6 key steps:

• 1. Sign a tripartite agreement (manufacturer, agent, foreign buyer)
• 2. Customs declaration for goods export (declared by the agent as the operating entity)
• 3. Foreign Exchange Verification (settlement via agent's account)
• 4. Document Collection (VAT Special Invoices, Customs Declarations, Logistics Vouchers, etc.)
• 5. Tax Refund Declaration (Submitted by the agent via the Electronic Tax Bureau)
• 6. Tax refund (the refunded tax amount shall be transferred by the agent to the production enterprise)

What core documents are required for agency export?

According to the announcement issued by the State Taxation Administration in March 2025,"Administrative Measures for Export Tax Rebate Documentation", the following must be submitted:

• Agency Export Agreement (requires customs filing)
• VAT Special Invoice (the invoicing information must be completely consistent with the customs declaration form)
• Export Customs Declaration Form (the declarant must be the agent)
• Bank Receipt of Foreign Exchange (Reflecting the Agent as the Payee)
• Logistics transport documents (bill of lading/waybill must match the customs declaration information)

5. How long does the export tax rebate agency process take?

Under normal circumstances, the tax refund cycle is45-90 working daysThe specific duration is influenced by the following factors:

• Electronic data transmission time limit for customs declaration forms (approximately 3 working days from Customs to the tax bureau system).
• Invoice Certification Progress (Selection and certification must be completed within 30 days after issuance).
• Foreign exchange verification time (international payment declaration must be completed after foreign exchange receipt)
• Tax Bureau Review Process (Priority Processing for Class I Export Enterprises)

6. What risks should be guarded against when adopting the agency model?

Based on the 200+ cases we have handled, the main risks are concentrated in:

• Agency qualification risks (requires verification of their Customs AEO certification).
• Risk of document authenticity (special attention should be paid to the correspondence between the product names on VAT invoices and HS codes)
• Fund security risk (it is recommended to establish a joint account to supervise tax refunds).
• Allocation of Liability Risks (The agreement must clearly specify liability for customs declaration errors)

7. How to Choose a Reliable Export Agent Service Provider?

It is recommended to evaluate service providers from four dimensions:

• Professional qualifications:
  • Enterprises with AEO advanced certification by the customs
  • Foreign Exchange Management Category A Enterprise
  • Electronic Port IC Card operation authority
• Service experience:
  • No fewer than 20 service cases in the same industry.
  • Special goods (such as hazardous materials,Medical Equipment) Operational experience
• Risk Control System:
  • Has the three-level document review system been established?
  • Whether to purchase professional liability insurance

8. Under what circumstances will an agency export not be eligible for tax refund?

According to the latest 2025 policy, the following circumstances will affect tax refunds:

• Export commodities involveCatalogue of Prohibited/Restricted Exports
• The measurement units on the customs declaration form and the VAT invoice do not match.
• Foreign exchange receipt amount differs from declared amount by over ±5%
• Exceeding the export date210 daysTax refund application not submitted.
• The production enterprise has not completed the export tax refund (exemption) filing as required.