I.Can a company still apply for tax rebates on its own after using a customs broker?

According to the "Management Measures for Value-Added Tax on Exported Goods and Services" issued in 2025,the entity for the tax rebate must be the exporting enterprise itself.The customs brokerage company is only responsible for preparing customs declaration documents and handling customs clearance procedures.The enterprise needs to handle the tax rebate application on its own or entrust it to a tax agent firm.In practice,note the following:

• Theexportedgoodsmusthaveactuallyleftthecountryandcompleted
• The"domesticshipper"onthecustomsdeclarationformmustbeconsistentwiththetaxrebateapplicant
• Theagencyagreementmustclearlydefinetheresponsibilityfortransmittingcustomsdeclarationinformation

II.What are the core materials required for tax refund declaration in 2025?

The list of materials updated by the State Taxation Administration in January 2025 includes the following:

• Mandatorymaterials:
  • Stampedwithcustomsinspectionsealform(electronicversionrequiressignatureverification)
  • Agencyexportagreement(thetaxrebateliabilityclauseneedstobeclearlydefined)
  • Bankreceiptforforeignexchangecollection(additionalexplanationrequiredforcross-borderRMBsettlement)
• Foreign exchange fluctuation locking plan
  • Processingfeeinvoicerequiredforcommissionedprocessingbusiness
  • Platformtransactiondatamustbeuploaded

III.What is the latest tax rebate application cycle?

There are three major optimizations to the tax refund process in 2025:

• Theelectronictaxbureausystemhasbeenupgradedtoversion6.0,andtheautomaticverificationresponsetimehasbeenshortenedto2workingdays
• ClassIexportenterprisescanenjoya"rebateupondeclaration"policy(musthavea12-monthrecordofnoviolations)
• Theaveragetimefortaxrefundstobecreditednationwidehasbeenshortenedfrom8.6daysin2024to6.2days

IV.What tax rebate risks should be noted when choosing a customs brokerage company?

According to the inspection cases of the General Administration of Customs in 2025,special vigilance is needed for the following issues:

• Informationasymmetryrisk:Thebrokeragecompany’sdelayinforwardingthecustomsdeclarationformaffectstheapplicationdeadline
• Documentdefectrisk:Incorrectcommoditycodeleadstoincorrectapplicationofthetaxrebaterate
• Compliancerisk:Jointliabilityarisingfromirregularoperationssuchas"buyingtheexportdeclaration"

It is recommended to clearly stipulate in the agency agreementDelivery deadline for customs declaration dataandDocument review responsibility.

5.2025What are the important adjustments to the rates?

The main changes this year include:

• Thetaxrebaterateforautopartshasbeenincreasedfrom13%to15%
• Thetaxrebaterateforthetextilecategoryhasbeenuniformlyreducedby1percentagepoint
• 37newitemsaddedgreenandlow-carbonproductsenjoyfulltaxrebate
• Thepolicyofdifferentiatedtaxrebateratesforsteelproductshasbeencanceled

It is recommended that enterprises log in monthlyState Taxation Administration’s tax rebate rate inquiry platformto check the latest information.