1.Does acting as an export agent equate to the illegal practice of "false self-operation,true agency"?

According to the latest edition of the "Customs Code" in 2025,Regulations on Goods Declaration Management: Compliant export agency must meet three essential requirements:① The agency agreement is authentic and valid ② The cash flow aligns with the goods flow ③ The declaring entity matches the actual operatorThe case of a Shenzhen trading company being fined 3.8 million yuan in 2022 for fabricating export entities serves as a warning that when selecting an agent,it is essential to verify their:

• CustomsAEOcertificationqualification
• ForeignExchangeAdministrationDirectoryRegistration
• ExportTaxRefund(Exemption)FilingCertificate

II.How to Avoid Tax Risks in Agency Export?

After the VAT reform in 2025,it is even more important to handle the taxation of export agency transactions with caution:

• InvoiceManagement:RequesttheagenttoprovidebothproformainvoicesandspecialVATinvoicesunderadual-tracksystem.
• Taxrefundtimelimit:Documentfilingshouldbecompletedwithin90daysafterthegoodsdepartthecountry.
  • In2024,acertainenterpriseinJiangsulost1.2millionyuanintaxrefundsduetooverduedocuments
• Risk sharing:The contract must clearly specify the responsible party for tax refund losses caused by documentation issues.

III.What key clauses must be included in an agency contract?

It is recommended to adopt the 2025 version of the standard contract template from the China Council for the Promotion of International Trade,with special attention to:

• PaymentSettlementTerms:Clarifythecalculationmethodofagencyfeesandthehandlingmechanismforexchangeratefluctuations.
• QualityDisputeResolution:Agreeonathird-partyinspectionagencyandtheplacefordisputeresolution
• IntellectualPropertySecurity:Requesttheagenttoprovidethetrademarkauthorizationcertificatefiledwithcustoms.

IV.How to Prevent Foreign Exchange Risks in Agency Export?

According to the new policies of the State Administration of Foreign Exchange in 2025,special attention should be paid to the following points:

• Thetermshallnotexceed210daysaftertheexportofthegoods.
• Aspecialexplanationisrequirediftheprepaymentratioexceeds30%.
• ItisrecommendedtoutilizeSinosure’sshort-termexportcreditinsurancetocoverexchangeraterisks.

V.How to Ensure Logistics Controllability in Agency Export?

The following combination scheme is recommended:

• TransportationMonitoring:RequesttheagenttoprovideGPScontainerpositioningdata.
• DocumentationCoordination:Theconsigneeonthebillofladingmustmatchtheoneonthecustomsdeclaration.
• ContingencyPlanning:Agreedproceduresforthetransferofownershiprightsincaseofemergencies

6.What special documentation requirements are involved in export agency?

In addition to the regular customs declaration documents,the following new requirements will be implemented in 2025:

• CarbonNeutralityDeclarationDocument(ApplicabletotheEUMarket)
• HumanRightsDueDiligenceReportonSupplyChain(RequestedbyU.S.Client)
• ElectronicVerificationofOriginDeclaration(ApplicabletoRCEPMemberCountries)

7.How to Verify the Authentic Qualifications of an Agency Company?

It is recommended to verify through three official channels:

• GeneralAdministrationofCustoms"EnterpriseCreditInformationPublicityPlatform"
• StateAdministrationofTaxationRateInquirySystem"
• ChinaExport&CreditInsuranceCorporation"BlacklistEarlyWarningSystem"

8.How to Avoid Intellectual Property Infringement When Acting as an Export Agent?

It is recommended to adopt a three-tier defense system:

• Pre-review:Requesttheagenttoprovidethechainofauthorizationdocumentsfiledwithcustoms.
• Processmonitoring:Randomsamplingforinspectionbythird-partyinstitutionssuchasSGSorBV.
• Post-eventrelief:Thecontractstipulatesthatthecompensationforinfringementshallnotbelessthan200%ofthegoods’value.

9.What does the follow-up service for export agency include?

High-quality agency companies should provide:

• MarketAccessCertification(CE/FCC,etc.)
• InternationalVATTaxAgent
• OverseasWarehouseInventoryAlertSystem
• AnnualTradeComplianceAudit

10.How to evaluate the professional competence of an agency?

It is recommended to assess from five dimensions:

• IndustryFocus:Thenumberofexportcasesforsimilarproductsshallbenolessthan20.
• RiskResponseCapability:Nomajorcustomsadministrativepenaltiesinthepastthreeyears.
• TechnicalAdaptability:IsanEDIcustomsdeclarationsystemequipped?
• Globalnetwork:Customsclearancepartnerqualificationinthedestinationcountry
• Value-addedservices:ProvideprofessionalsupportsuchasHSCodeoptimizationrecommendations.

When selecting an export agency service provider,it is advisable to request the provider’s "Customs Credit Status Report" and "Export Tax Refund Compliance Audit Report" for the past three years.If necessary,third-party institutions such as PwC can be commissioned to conduct a supply chain compliance assessment.Given the increasingly complex international trade environment,only by choosing professional and compliant agency partners can enterprises ensure stable and sustainable global expansion.