According to the Administrative Measures for Value - added Tax and Consumption Tax on Exported Goods and Services implemented in 2025,agency export tax rebate needs to meet three conditions simultaneously: What core documents need to be prepared?

According to the requirements of the General Administration of Customs Announcement No.12 of 2025,agents handling export customs declarations must prepare the following documents:

• Agencyexportagreement(original)
  • PowerofAttorneyforCustomsDeclarationwiththecompany’sofficialseal(electronicorpaper)
  • ExportGoodsDetailsList(HSCodemustbespecified)
  • PowerofAttorneyforApplicationof(CO)
• Special documents:
  • Exportlicense(forcontrolledcommodities)
  • Certificateoforigin(whenenjoyingtariffpreferences)
  • HazardousMaterialsTransportCertificate(ChemicalCargo)

2.What exactly does the agency customs declaration fee include?

The breakdown of typical customs declaration fees for agents in 2025 (taking a 20-foot container as an example):

• Basicservicefee:800-1500RMB(includingdeclarationanddocumentreview)
• Additionalfees:
  • Inspectionfee:200-500RMB(forcommoditiessubjecttostatutoryinspection)
  • Portmiscellaneousfees:1200-1800yuan
  • Documentexpeditedfee:300yuan/time(documentsissuedwithin48hours)

3.What are the key risk points to consider when selecting a customs clearance agency?

Based on typical cases the author has handled,special attention should be paid to:

• QualificationVerification:Confirmingpossessionofthe"CustomsDeclarationUnitRegistrationCertificate".
• ComplianceRecord:QuerytheCustomsEnterpriseCreditManagementSystem(AEOCertificationOptimal)
• Commonpitfalls:
  • Lowquotesconcealadditionalfees(suchasdestinationportcustomsclearancefees).
  • LossoftaxrefundduetoincorrectHScodedeclaration
  • JointandSeveralLiabilityforIntellectualPropertyInfringement

IV.What are the new changes in electronic customs declaration in 2025?

The new system launched by the General Administration of Customs in March 2025 has brought about major changes:

• Singlewindowdockingrequirements:
  • ItismandatorytousetheInternationalTrade"SingleWindow"3.0system.
  • TheelectronicsignaturemustcomplywiththeGB/T38540standard.
• Automatic data validation:
  • HSCodeandCommodityNameIntelligentMatching
  • Automaticdetectionofdeclarationelementcompleteness

V.How to handle the shortened time limit for customs declaration form amendments?

Based on the newly revised 2025 "CustomsMeasures for the Administration of Amendment and Cancellation of Goods Declaration Forms":

• Generalmodificationdeadline:reducedfromtheoriginal30daysto15workingdays.
• HandlingofSpecialSituations:
  • Changeoftariffcode:Awrittenexplanationmustbesubmittedwithin3workingdays.
  • Amountdiscrepancyexceeds5%:Pricereviewneedstoberesubmitted.
• Recommended operating procedure:
  • Ifanyerrorsarefound,immediatelyfreezetherelevantdocuments.
  • Pleasepreparecompletesupportingdocuments(contract/invoice/packinglist).
  • Submitelectronicapplicationsthroughthe"Customs-EnterpriseCooperationPlatform".

6.How to AvoidStuck due to customs clearance issues?

According to the key points of export tax rebate inspection in 2025,special attention should be paid to the following aspects:

• Theprincipleofsubject-verbagreement:
  • Customsdeclarationform,VATinvoice,Thevouchermustmatch.
  • Theerrorincommodityunitconversionshallnotexceed3%.
• New regulatory requirements:
  • Exportgoodsmustbedeclaredwithin60daysaftershipment.
  • Thedeadlineforforeignexchangeverificationandcancellationhasbeenshortenedto120days.

VII.What should be noted for customs declaration under special trade modes?

For processing trade,Special modes such as:

• Processingtrade:
  • Pleaseprovidetheelectronicverificationnoteforthe"ProcessingTradeManual."
  • Thedeclarationofunitconsumptionshallbeaccuratetotwodecimalplaces.
• Cross-border E-commerce (B2B2C):
  • DeclarationmustbemadethroughtheCross-borderE-commerceComprehensiveServicePlatform.
  • Paymentslip,shippingslip,andorderslipthree-waymatching