1.How exactly is the legal positioning of export agency defined?

Pursuant to Article 919 of the Civil Code and the "Regulations on.Article 9 of the "Foreign Trade Law" stipulates that export agency must meet three core requirements:The agency agreement clearly defines the rights and responsibilities of both parties.,The declarant on the customs declaration form is the actual owner of the goods.,The foreign exchange receipt and payment process complies with regulatory requirements.In 2025,the No.58 Announcement of the General Administration of Customs specifically emphasized that agent enterprises are not allowed to declare goods that they do not actually control in their own names.

II.What are the "life-or-death clauses" to pay attention to when signing an agency agreement?

In handling cross-border dispute cases,I have found that 90% of disputes stem from contractual loopholes.The six essential clauses that must be included are:

• DivisionofRightsandObligations(includingcustomsdeclaration,taxrefund,andlogisticsresponsibilities)
• DisputeResolutionClause(Itisrecommendedtospecifytheplaceofarbitration)
• IntellectualPropertyGuaranteeClause
• MethodforCalculatingBreachofContractCompensation
• SpecialProvisionsonForeignExchangeControl
• ForceMajeureHandlingMechanism

III.How to Avoid "Money Laundering" Suspicion When Acting as an Agent for Foreign Exchange Collection and Payment?

According to the new regulations of the State Administration of Foreign Exchange in 2025,the agent enterprisesMust achieve:

• Providecompleteproxyagreementfiling
• Thefundflowisconsistentwiththecustomsdeclaration.
• ForsingletransactionsexceedingUSD50,000,transactiondocumentsmustbesubmitted.
• Paymentforgoodsmustbenotedas"AgencyExportPayment".

IV.Who should be legally listed as the operating entity on the customs declaration form?

In the major 2023 export smuggling case,a company was fined 120 million yuan for incorrect reporting.Key points for proper operation:

• OperatingUnitfieldtobefilledinNameoftheagencycompanyandcustomsregistrationcode
• Pleasefillinthe"ShippingUnit"field.Fullnameoftheactualproductionenterprise
• Thedeclarationmustbesubmittedusingtheelectronicportcardoftheagencycompany.
• Theattacheddocumentsmustincludeacopyoftheagencyagreement.

V.What are the "death traps" in the tax treatment of export agency?

In 2025,according to the special inspection data of the State Taxation Administration,the number of cases of false invoicing caused by export agency has increased by 37% year-on-year.It is necessary to note that:

• AgencycompanyNotallowedtoprocess,shallbedeclaredbytheactualproductionenterprise.
• Thevalue-addedtaxinvoicemustbeissuedbytheactualsupplierofthegoods.
• Theamountontheproformainvoicemustmatchthecustomsdeclarationandcontract,ensuring"three-documentconsistency."
• Commissionpaymentsaresubjecttowithholdingandremittanceofenterpriseincometax.

VI.How to Identify a Legitimate Export Agency Service Provider?

Based on 20 years of industry experience,it is recommended to verify the following 7 qualifications:

• CustomsAEOCertificationCertificate(latestversionis2025edition)
• ForeignExchangeAdministrationDirectoryRegistration
• Noadministrativepenaltyrecordsinthepastthreeyears.
• ApplyforExportCreditInsuranceCertificate
• BankCreditLineCertificate
• ISO9001QualityManagementSystemCertification
• AnnualFinancialAuditReport

7.How to prove one’s innocence in the event of a legal dispute?

It is recommended to establish a complete chain of evidence,including:

• Notarizedelectroniccontractsandcommunicationrecords
• Completelogisticstrackingdocument
• ProofofCorrespondenceBetweenBankReceiptandCustomsDeclaration
• ProductInspectionReportandQualityCertification
• MeetingMinutesandDecision-MakingProcessDocuments

Special Tips: The "Cross-Border Trade Compliance Guidelines" implemented in 2025 require that agents engaged in export business must conduct dual registration at the customs single window.It is recommended to entrust professional law firms to conduct compliance reviews,regularly update trade compliance manuals,and apply for customs advance ruling services when necessary.