Export Agency Certificate: Your Tax Refund Guide

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Understand the Export Agency Certificate: its purpose, required documents, and processing. Essential for export tax refunds and customs clearance. Learn more.

Export Agency Certificate: Your Tax Refund Guide

What isCertificate?

Export agency certificate (Export Agency Certificate) isProduction-oriented enterprisesentrustmenta statutory certification document issued by foreign trade agents when companies export.This document is mainly used for:

  • Provingthelegalvalidityofprincipal-agentrelationships
  • Declarationessentialcredential
  • Provingthelegalsourceofgoodsduringcustomsclearance

According to the "Notice No.4 of 2023 of the State Taxation Administration",export enterprises must submit a tax refund declaration within 60 days after the goods are declared for export,and provide the certificate as supporting materials.This policy will remain in effect until 2025.

Which enterprises need to apply for export agency certificates?

The following three situations require export agency certificates:

  • Production-orientedenterprisesExportingself-producedproductsthroughforeigntradecompanies
  • tradingcompaniesExportagencybusinessformanufacturingenterprises
  • InvolvesSpecialcustomssupervisionzonesWehaveobtainedthebusinessfilingcertificate.Wearewellawarethatwhenimportingmedicaldevices,itisnecessarytoensurethattheproductshavethecorrespondingChinesemedicaldeviceregistrationcertificates.Evenifanenterprisehasthebusinessfiling,iftheproductdoesnothavethecorrespondingregistrationcertificate,itstillcannotbelegallyimported.Inaddition,themodelandspecificationsoftheimportedproductmustbecompletelyconsistentwiththeinformationontheregistrationcertificate.Anydiscrepanciesmayleadtoimportobstruction.WewillensurethatyourproductsmeetallregistrationrequirementsandsmoothlyentertheChinesemarket.business

It’s worth noting that pure trading companies don’t need this certificate for their own exports,but they will need it in 2025.After the implementation of the new B2B export policy,some situations may require supplementary supporting documents.

What materials are needed to apply for an export agency certificate?

Standard application materials include (but are not limited to):

  • SignedbybothpartiesAgencyExportAgreementOriginalcopy
  • ManufacturersSpecialVATInvoice
  • IssuedbycustomsExportCargoDeclarationForm
  • ForeignTradeCompanyExporttaxrebatefilingform
  • carriedbyforeigntransportationenterprisestransportationdocumentsPhotocopy

By 2025,some regions have already implemented electronic processing.It is recommended to confirm the latest material requirements with the local commerce department in advance.

What is the application process for the export agency certificate?

The standard application process consists of five steps:

  • Signastandardizedexportagencyagreement(mustspecifysettlementmethods,divisionofresponsibilities,etc.)
  • Thetradingcompanysubmitscompletedocumentstothecompetenttaxauthorityforapplication
  • Aftertaxauthorityapproval,acertificatenumberwillbeissued
  • Logintothe"SingleWindow"systemforinternationaltradetocompleteelectronicfiling.
  • SimultaneouslyuploadtotheCustomsGeneralAdministrationscargodeclarationsystem

By 2025,the Yangtze River Delta region will have implemented fully online processing,with the average processing time reduced to three working days.

What is the validity period of the export agency certificate?

The certificatesLegal validity periodis:

  • Fromthedateofissuance180days
  • Reapplicationisrequiredifexpired
  • Certificatesusedfortaxrebateclaimsmustbepermanentlyarchived

Special reminder: The "Administrative Measures for the Management of Electronic Certificates for Cross-Border Trade" implemented in 2025 stipulates that electronic certificates must be declared and registered within 30 days after the goods actually leave the country.

What is the difference between an export agency certificate and a customs declaration form?

The core differences between the two are reflected in:

  • Legalnature:Thecustomsdeclarationformisacustomssupervisiondocument,whiletheagencycertificateisataxcredential
  • Issuingauthority:Thecustomsdeclarationformisissuedbycustoms,whiletheagencycertificateisissuedbytaxauthorities
  • UsageScenario:Thecustomsdeclarationformisusedforcustomsclearance,whiletheagencycertificateisusedfortaxrefundclaims
  • Informationelements:Theagencycertificatemustincludeclearagencyrelationshipsandsettlementterms

Three common misconceptions in the handling process

According to the latest audit cases in 2025,special attention should be paid to:

  • Myth1:Believingthatself-operatedexportsdonotrequirecertificates(manufacturingenterprisesstillneedthemforentrustedexports)
  • Myth2:Confusingthelegalvalidityofagencycertificateswithproformainvoices
  • Misconception3:Neglectingtheconsistencyoftradetermsincertificationdocuments(suchasmatchingCIFwithFOBclauses)

How to verify the authenticity of an export agency certificate?

In 2025,you can verify it through the following official channels:

  • TheStateTaxationAdministrationsExportTaxRefundVerificationSystem
  • ChinaInternationalTrade"SingleWindow"SingleWindow,
  • CertificateVerificationModuleTheGeneralAdministrationofCustoms

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