I.What is an agencyWhat is the difference from self-operated export tax refund?

Agent export tax refund refers to the process where a manufacturing enterprise without export qualifications entrusts an agent with export operation rights to handle the tax refund on its behalf.comprehensive service enterprisesAgency export business,handled by the agent on behalf of the client.Full-process services for write-off and tax refund declaration.Compared to self-operated tax refunds,the key differences lie in:

• Differententitiesfortaxrefund:Intheagencymodel,theentrustedpartydeclaresthetaxrefund,whileintheself-operationmodel,theexportingenterprisedeclaresitonitsown.
• Cleardivisionofresponsibilities:Theagentshallbearjointandseveralliabilityfortheauthenticityofthecustomsdeclarationform,VATinvoice,andforeignexchangereceipt.
• Fundflowpath:Paymentmustbesettledthroughtheagent’saccounttoensurecompliancewithforeignexchangeregulatoryrequirements.

2.Which types of enterprises are suitable for adopting the agency export tax refund model?

According to the latest announcement from the General Administration of Customs in 2025,the following three types of enterprises are recommended to adopt the agency model:

• Newlyestablishedforeigntradeenterprises(exportqualificationnotyetcompletedforfiling)
• Manufacturingenterprises’Firstexportorder(Lackofexperienceincustomsdeclarationandtaxrefund)
• Specialsupervisionzoneenterprises(requiringtheassistanceofcomprehensiveserviceenterprisestocompletelogisticsconnectionsbetweenthezoneandoutsideareas)

III.What is the specific operational process for export tax rebate through an agent?

The standard business process consists of 6 key steps:

• 1.Signatripartiteagreement(manufacturer,agent,foreignbuyer)
• 2.Customsdeclarationforgoodsexport(declaredbytheagentastheoperatingentity)
• 3.ForeignExchangeVerification(settlementviaagent’saccount)
• 4.DocumentCollection(VATSpecialInvoices,CustomsDeclarations,LogisticsVouchers,etc.)
• 5.TaxRefundDeclaration(SubmittedbytheagentviatheElectronicTaxBureau)
• 6.Taxrefund(therefundedtaxamountshallbetransferredbytheagenttotheproductionenterprise)

What core documents are required for agency export?

According to the document issued by the State Taxation Administration in March 2025,"Administrative Measures for Export Tax Rebate Documentation",the following must be submitted:

• AgencyExportAgreement(requirescustomsfiling)
• VATSpecialInvoice(theinvoicinginformationmustbecompletelyconsistentwiththecustomsdeclarationform)
• ExportCustomsDeclarationForm(thedeclarantmustbetheagent)
• BankReceiptofForeignExchange(ReflectingtheAgentasthePayee)
• Logisticstransportdocuments(billoflading/waybillmustmatchthecustomsdeclarationinformation)

5.How long does the export tax rebate agency process take?

Under normal circumstances,the tax refund cycle is45-90 working daysThe specific duration is influenced by the following factors:

• Electronicdatatransmissiontimelimitforcustomsdeclarationforms(approximately3workingdaysfromCustomstothetaxbureausystem).
• InvoiceCertificationProgress(Selectionandcertificationmustbecompletedwithin30daysafterissuance).
• Foreignexchangeverificationtime(internationalpaymentdeclarationmustbecompletedafterforeignexchangereceipt)
• TaxBureauReviewProcess(PriorityProcessingforClassIExportEnterprises)

6.What risks should be guarded against when adopting the agency model?

Based on the 200+ cases we have handled,the main risks are concentrated in:

• Agencyqualificationrisks(requiresverificationoftheirCustomsAEOcertification).
• Riskofdocumentauthenticity(specialattentionshouldbepaidtothecorrespondencebetweentheproductnamesonVATinvoicesandHScodes)
• Fundsecurityrisk(itisrecommendedtoestablishajointaccounttosupervisetaxrefunds).
• AllocationofLiabilityRisks(Theagreementmustclearlyspecifyliabilityforcustomsdeclarationerrors)

7.How to Choose a Reliable Export Agent Service Provider?

It is recommended to evaluate service providers from four dimensions:

• Professionalqualifications:
  • CustomsAEOAdvancedCertificationEnterprise
  • ForeignExchangeManagementCategoryAEnterprise
  • ElectronicPortICCardoperationauthority
• Service experience:
  • Nofewerthan20servicecasesinthesameindustry.
  • Specialgoods(suchashazardousmaterials,)Operationalexperience
• Risk Control System:
  • Hasthethree-leveldocumentreviewsystembeenestablished?
  • Whethertopurchaseprofessionalliabilityinsurance

8.Under what circumstances will an agency export not be eligible for tax refund?

According to the latest policies in 2025,the following circumstances will affect the tax refund:

• ExportcommoditiesinvolveCatalogueofProhibited/RestrictedExports
• ThemeasurementunitsonthecustomsdeclarationformandtheVATinvoicedonotmatch.
• Foreignexchangereceiptamountdiffersfromdeclaredamountbyover±5%
• Exceedingtheexportdate210daysTaxrefundapplicationnotsubmitted.
• Theproductionenterprisehasnotcompletedtheexporttaxrefund(exemption)filingasrequired.