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: Is the agency company fully responsible?

The agency company assumesprimary responsibility for customs declaration,but requires the enterprise to provide complete documentation.Specific division of responsibilities is as follows:

• Agencyresponsibilities:
  • Preparecustomsdeclarationformsandsupportingdocuments
  • Handlecustomsdeclarationprocedures
  • Resolveabnormalclearanceissues
• Client obligations:
  • Provideaccuratecargoinformation
  • ConfirmHScodeaccuracy
  • Payrelevanttaxesandfeespromptly

II.What are the core documents required for export customs declaration in 2025?

According to the latest requirements of the General Administration of Customs for 2025,agents handling export declarations must prepare the following documents:

• Agencyexportagreement(original)
  • Signedagencycustomsdeclarationagreement(paper/electronicversion)
  • Commercialinvoice(indicatingtradeterms)
  • Packinglist(gross/netweightmustbeaccuratetotwodecimalplaces)
• Special documents:
  • Exportlicense(forcontrolledcommodities)
  • Certificateoforigin(whenenjoyingtariffpreferences)
  • Dangerousgoodstransportcertificate(ifapplicable)

What legal consequences may arise from HS code errors?

In 2025,the intensity of customs classification inspections will continue to increase,and coding errors may lead to the following consequences:

• Administrativepenaltyrisks:
  • Cargodetentionresultinginportdemurragefees
  • Falsedeclarationfines(5%-30%ofcargovalue)
  • Downgradeofenterprisecreditrating
• Criminal risks:
  • Investigationforsuspectedsmuggling
  • LegalliabilityfortaxfraudHowaretaxresponsibilitiesdividedinagencycustomsdeclaration?

Special attention should be paid to the boundary of VAT and tax refund management responsibilities:

The agency company is responsible for:

• PayingexportVATonbehalf
  • Declaringbasicdocumentsforexporttaxrefund
  • Theproductionenterprisebears:
• Compliance review of input invoices
  • Safekeepingofforeignexchangeverificationdocuments
  • Guaranteeofauthenticityfortaxrefundmaterials
  • Guaranteeofauthenticityfortaxrefunddocuments

Does the agent need to be present during customs inspection?

According to the plan implemented in 2025,Customs Inspection Management Measures:

• Routineinspection:
  • Theagencycompanycanprovideremotecooperation
  • Submitsupplementarymaterialsthroughtheelectronicsystem
• Key inspection:
  • On-sitecooperationfrombothpartiesisrequired
  • Originaldocumentsmustbecarriedforverification

How to avoid legal risks of export through purchasing orders?

For the still existing phenomenon of export through purchasing orders,the following measures are recommended:

• Compliancemanagement:
  • Establishatradeauthenticityverificationmechanism
  • Retaincompletelogisticstrackingevidence
• Risk control:
  • Insureexportcreditinsurance
  • Regularlyreviewthequalificationsofagencycompanies

How to remedy delays in customs declaration time?

The following emergency solutions can be adopted when encountering customs clearance delays:

• Informationsynchronization:
  • Immediatelynotifyforeigncustomers
  • Synchronizeandupdateshippingscheduleinformation
• Quick response:
  • Applyforexpeditedinspectionchannels
  • Activatebackuptransportationsolutions

What new regulations should be noted when selecting a customs declaration agency?

According to the new standards for AEO certification issued by the customs in 2025:

• Keyqualificationreviewpoints:
  • WhetherithaselectronicportICcardoperationauthority
  • Whetherthecustomssystemisconnectedtothesinglewindow
• Service capability evaluation:
  • Specialcommoditydeclarationcasedatabase
  • Customscompliancetrainingsystem