Does entrusting an agent for export require self-declaration of tax rebates?

According to the current regulations in 2025,policies,enterprises adopting agency export models should pay special attention to:

• Thetaxrebateentityremainstheproductionenterprise,whiletheagencycompanyisonlyresponsibleforcustomsdeclarationandprocedures
• Theproductionenterprisemustsubmittheagencyagreement,VATspecialinvoice,andexportcustomsdeclarationformthesethreedocumentsfortaxrebatedeclaration
• In2024,theGeneralAdministrationofCustomsimplementedthefollowingmeasures:implementedbytheGeneralAdministrationofCustomsin2024hasnowachievedfull-processonlineverification

II.How to fill in the "Consignor" and "Consignee" on the customs declaration form?

This is the most error-prone aspect of agency export.Please remember the filling rules:

• TheOperatingUnitfieldshouldshowtheagencycompanyscustomscode
• TheConsignorUnitfieldshouldshowtheactualproductionenterprisesname
• Theremarkscolumnmustindicate"EntrustXXCompanytoactastheexportagent"wording
• Newin2025QRcodetraceabilityfunctionrequiressimultaneousuploadofelectronicpowerofattorney

III.What are the potential risks in agency export?How to prevent them?

Dispute data from the past three yearsshows that 68% of agency disputes stem from the following issues:

• Documentinconsistencyrisks:Conflictsbetweenagencycompanyinformationandproductionenterprisedetails
  • Solution:Establishatripartiteinformationverificationmechanism
• Capital repatriation risk: Foreign exchange settlement cycle exceeds 90 days
  • RecommendsigningExchangelosssharingclause

How to verify the authenticity of an agency companys export qualifications?

Verification can be conducted through the following official channels:

• ChinaCustomsEnterpriseCreditPublicitySystem(requiresverificationofCustomsregistrationcodeTradedisputesettlementmechanisms
• StateAdministrationofForeignExchangeOnlineServicePortal
• ChecktheagencycompanysElectronicPortOperatorCardvalidityperiod

How to complete foreign exchange settlement after agency collection?

According to the new foreign exchange management policies in 2025,special attention should be paid to the following points:

• Foreignexchangemustbereturnedviaoriginalpathtothemanufacturersaccount
• ServicefeescollectedbytheagencycompanyrequireseparatedeclarationCross-borderservicetradeitems
• Exchangememomustspecify"Agentexportforeignexchangecollection"wording

What are common tax misconceptions in entrusted agency exports?

Practice shows enterprises often make these mistakes:

• Mistakenlybelievingagencycompaniescanissueexportinvoices(mustactuallybeissuedbythemanufacturer)
• Overlookingconsistencybetweenproformainvoiceandcustomsdeclarationcurrencyrequirements
• FailingtosubmitwithinprescribedtimelimitsExportTaxPaymentCertificate

It is recommended that enterprises must sign a contract with the agency company before conducting export agency businessa clear four-party agreement defining rights and responsibilities(manufacturer,foreign trade agent,freight forwarder,foreign buyer),and establisha monthly reconciliation mechanism.For special trade models (such asB2B export),additional attention should be paid tooverseas warehouse registrationandlogistics track retentionrequirements.