Does a trade agent actually qualify as an exporter?

According to international trade practices and Article 46 of Chinas Customs Law,the core criterion for determining export behavior lies in the ownership of goods.Under agency export models:

• TradeagencyenterprisesAsserviceproviders,handlecustomsclearance,transportationandotherproceduresonbehalfoftheprincipal
• Actualgoodsowner(Thecommissioningenterprise)isthelegallyrecognizedexportentity
• The"Consignor"columnintheCustomsDeclarationFormshouldbefilledinwiththeinformationoftheentrustingparty(AnnouncementNo.103oftheGeneralAdministrationofCustomsin2020).

Will agency export result in loss of export enterprise qualifications?

The latest update for 2025The regulatory system indicates that the agency export model itself does not affect a companys export qualifications,but three key points require attention:

• VATinvoicesmustreflecttheactualownershiprelationshipofthegoods
  • Theprincipalissuessalesinvoicestooverseasbuyers
  • Theagentonlychargesservicefeesandissuesservice-typeinvoices
• The "Consignor within China" and "Production/Sales Unit" on the customs declaration form must be accurately distinguished.
  • Case:Amechanicalandelectricalenterprisein2024haditstaxrefunddelayedforthreemonthsduetoconfusioninthefieldsofinformationinput
• The path must be consistent with the subject of the trade contract

How to prevent tax refund risks in agency exports?

According to the National Taxation Administration in 2025Management measures,under the agency export model:

• ThefeespaidtoacompliantagencycompanycanberegardedasEligiblefortaxrefundbenefits,completeevidencechainmustbeprepared
  • Includingagencyagreements,cargohandoverdocuments,foreignexchangevouchers,etc.
• The cost and expenses corresponding to tax - exempt incomeCustoms declaration information must be completely consistent with actual transactions
• Principles for handling special circumstances:
  • UnderEXWterms,freightforwardersmaybeidentifiedasexporters
  • UnderFOB/CIFterms,theprincipalremainstheexportentity

How to determine whether you qualify as an export entity?

Judgment is made through three dimensions:

• Contractdimension:Theentitythatsignedthesalescontractwiththeforeignbuyer
• Titledimension:Thelegalownerofgoodsbeforeshipment
• Riskdimension:Theentitybearingriskssuchascargoloss/damageandqualitydisputes

Typical case comparison:

• CompanyAentrustsanagenttoexportself-producedequipment(classifiedasself-export)
• CompanyBpurchasesdomesticgoodsoutrightforresaleoverseas(classifiedasself-operatedexport)

It is recommended that enterprises clearly stipulate when signing the agency agreementCustoms declaration entity,tax rebate entity,foreign exchange receipts/paymentsAnd other core clauses.Consult professional trade lawyers when necessary.For special trade modes,complete business filing with the competent customs in advance.