Can agency exports enjoy tax refund policies?

According to the "Measures for the Administration of Value-Added Tax and Consumption Tax on Exported Goods and Services" issued in 2025,the actual owner of goods in agency export models can still apply for tax refunds.The following conditions must be met:

• Goodsmustbeactuallydeclaredforexportand
• Theagencyagreementclearlystipulatestheownershipoftaxrefundrights
• manufacturingenterprisesmustcompletetaxexemption,deductionandrefundfiling(applicabletoproduction-typeexports)
• Obtainexportgoodscertificationdocumentsprovidedbytheagent

AgencyWhat materials need to be prepared?

After the upgrade of the e-port system in 2025,enterprises will need to submit the following documents simultaneously:

• Basicdocuments
  • Agencyexportagreementwithofficialseal(mustclearlyspecifythetaxrefundsubject)
  • Electronicsignatureversionsofcustomsdeclarationformsandshippingdocuments
  • VATspecialinvoice(originaldeductioncopy)
• New materials (new regulations in 2025)
  • Cross-borderpaymentdigitalcertificateauthenticationrecords
  • Blockchainlogisticstrackingcredentials(/EDIdata)
  • Foreignexchangeadministrationverificationreceipt(automaticallyobtainedthroughthesinglewindowsystem)

Will the agency company withhold my tax refund payment?

According to typical cases published by the General Administration of Customs in 2023,legitimate agency companies should not intercept clients tax refunds.The following safeguard measures are recommended:

• SelectClassAenterprisesholding,ForeignTradeOperatorFilingForm,
• Specifytaxrefundarrivaltimelimitsintheagencyagreement(usuallywithin15workingdaysaftertaxauthorityapproval)
• Requiretheagenttoprovidereal-timequeryaccesstotaxrefundprogress
• PrioritygiventoprovidersofferingTaxrefundadvancepaymentservicesfromagencycompanies(requiring0.5-1%servicefee)

What are the new changes in foreign exchange write-off in 2025?

The 2.0 version of the foreign exchange monitoring system launched in March 2025 brought three major changes:

• Verificationperiodshortened:Foreignexchangecollectionperiodadjustedfrom9monthsto6monthsafterexport(excludingbulkcommodities)
• Automaticdatamatching:Agentsmustuploadtransactioncodeswithin72hoursafterexport
• Abnormaltransactionalerts:TaxrefundsexceedingUSD500,000pertransactionrequiresubmissionoffundflowexplanations

How to avoid agency export tax refund risks?

Based on our service experience with 200+ enterprises,we recommend focusing on:

• Four-streamconsistency:Goodsflow,capitalflow,documentflowanddataflowmustcompletelymatch
• Timeefficiencymanagement:Afterexport,alltaxrefundmaterialsmustbecollectedwithin180days(thisperiodmaybeshortenedto150daysin2025).
• Agencyreview:
  • Verifytheagencyscustomscreditrating(mustmaintaingeneralcertificationorabove)
  • Confirmtheirelectronicportoperationpermissions
  • Queryrecordsofnotaxfraudpenaltiesinthepastthreeyears

Note: The 2023 data cited in this article come from the public report of the General Administration of Customs,and the 2025 policies are based on the interpretation document of Announcement No.47 of the State Taxation Administration.For actual operations,please refer to the requirements of the competent tax authorities.