I.Does an agency export necessarily require a written agreement?

According to the latest 2025 version of "a written agency agreement must be signed for agency export.The following core clauses should be clearly stipulated in the agreement: Division of rights and obligations of both parties (especially the ownership of goods)

• Theentityresponsibleforcustomsdeclarationandthewayofliabilityassumption
• Theprocessofforeignexchangereceiptandpaymentandtaxrebatehandling
• Disputeresolutionmechanism
• Acaseofataxrebatedisputecausedbyanoralagreementofacertainelectromechanicalenterprisein2024showsthatwhenthereisalackofawrittenagreement,thetaxauthoritiesmayidentifytheactualownerofthegoodsasthedeclarationentity.

A case of a tax refund dispute in 2024 involving an electromechanical enterprise due to an oral agreement shows that when there is no written agreement,the tax authorities may determine the actual owner of the goods as the declarant.

II.How to issue a VAT invoice for an agency export?

It must be issued in the "dual-header" mode:

• Buyercolumn:Thenameoftheagencycompany
• Theremarkscolumnmustindicate:
• Thewordsagencyexport,
  • Theterm"agencyexport"
  • Theexportcontractnumber
  • Aftertheimplementationofthenewregulationsonelectronicinvoicesin2025,ascannedcopyoftheagencyagreementneedstobeuploadedasanattachmentforinvoicing.

After the implementation of the new regulations on electronic invoices in 2025,it is necessary to simultaneously upload the scanned copy of the agency agreement as an invoicing attachment.

The entity responsible for tax rebate declaration can only be the actual export enterprise (the principal),but the agency company should provide: According to Document No.38 of the State Administration of Foreign Exchange in 2025,

A copy of the customs declaration form stamped with the official seal

• Certificateofagencyexportofgoods
• ForeignExchangeVoucher
• From2025,theagencycompanyneedstotransferthefullsetofdocumentstotheprincipalwithin15workingdaysafterthegoodsleavethecountry.

Special reminder: From 2025 onwards,the agent company shall transfer the full set of documents to the client within 15 working days after the goods leave the country.

IV.What declaration materials are needed for agency export?

• Agencyexportagreement(original)
  • Customsdeclarationdocuments:
  • PowerofAttorneyforApplicationof(CO)
  • Packinglist
• Power of attorney for customs declaration
  • Foreignexchangereceiptvouchers:
  • CommercialInvoice
  • transportationdocuments
• Declaration form of the State Administration of Foreign Exchange
  • Bankforeignexchangereceiptslip
  • Specialattentionshouldbepaidtocross-regionalagency:

V.What are the risk points of agency export in different locations?

Consistency between the place of export tax rebate filing and the actual source of goods

• Matchingoflogisticstracksandcustomsdeclarationinformation
• Proceduresforthetransferofgoodsinspecialsupervisionareas
• In2025,theNationalIntegratedCustomsClearanceSupervisionSystemnewlylaunchedbytheGeneralAdministrationofCustomsrequiresthatcross-regionalagencybusinessesmustbeelectronicallyfiledinadvance.

In 2025,the newly launched "National Integrated Customs Clearance Supervision System" by the General Administration of Customs requires that cross-regional agency businesses must undergo electronic registration in advance.

VI.How to avoid the risk of the declaration time limit for agency export?

Within 10 days after the goods leave the country: Complete the electronic data transmission of the customs declaration form

• Within30daysafterreceivingforeignexchange:Completethedeclarationintheforeignexchangemonitoringsystem
• BeforetheendoftheVATtaxreturnperiodinAprilofthefollowingyear:Completethetaxrebatedeclaration
• Itisrecommendedtoestablishatime-limittrackingtableforagencybusinessandsetupa15-dayearlywarningmechanism.

Processing procedures according to different situations:

VII.What should be done if there is a declaration error in agency export?

If an error is found before customs declaration:

• Immediatelysubmitanapplicationforformmodificationtothecustoms
  • Simultaneouslynotifytheprincipaltosuspendsubsequentoperations
  • Withinthreemonthsaftercustomsdeclaration:
• Prepare an explanation of the situation and supporting materials
  • Applyforcustomsdeclarationformmodificationthroughthesinglewindow
  • Applyforcustomsdeclarationformmodificationthroughasinglewindow
• Involving errors in tax refund declaration:
  • Theoriginaldeclarationrecordsmustbeinvalidated.
  • Resubmitthecorrectdeclarationdata.

In 2025,the new customs regulations allow non-subjective intentional errors to be exempt from administrative penalties within a specified time limit,but the relevant taxes must be paid retroactively.