I.Under the pure agency export model,who is the actual entity eligible for tax rebates?

According to the "Notice of the State Taxation Administration on the VAT and Consumption Tax Policies for Exported Goods and Services" (revised edition of 2025),in pure agency export business:

• Therighttotaxrefundbelongstotheentrustingparty.:ManufacturingenterprisesortradingcompaniesholdingVATspecialinvoices
• Theagencyonlyprovidescustomsdeclarationservices.:Doesnotparticipateintheownershipofgoodsandfinancialsettlement.
• Three-flowconsistencyprinciple:Goodsflow(agencyexport),fundflow(consignor)）、theflowofbills(client’sinputinvoices)mustbeunified.

AgencyWhat essential qualifications are required?

According to the latest regulations issued by the General Administration of Customs in 2025,the client must meet the following requirements simultaneously:

• BasicQualifications:
  • ValidEnterprisesneedtohavelegalimportandexportqualifications,including:
  • Normallyfunctioningelectronicportsystem
  • Theexporttaxrefund(exemption)filinghasbeencompleted.
• Document requirements:
  • Notarizedagencyexportagreement(mustspecifytheownershipoftaxrefundrights)
  • The"CertificateofAgencyExportGoods"issuedbytheagent
  • Theproformainvoicemuststrictlycorrespondwiththecustomsdeclarationinformation.

III.What changes will there be in the declaration process for export tax rebates in the 2025 fiscal year?

In line with the upgrade requirements of the Golden Tax Phase IV system,the current declaration process is as follows:

• PhaseOne:DocumentPreparation
  • Obtainthefullsetofcustomsclearancedocumentswithin30daysaftercustomsdeclaration.
  • Afterreceivingthepayment,generatethebankreceiptvoucher.
• Phase 2: System Operations
  • SubmittheEnterpriseExportTaxRebateDeclarationDetailsForm"
  • Uploadelectronicallyauthenticateddocumentsviablockchain.
• Stage 3: Tax Review
  • Theaveragereviewcyclehasbeenshortenedto12workingdays(a40%accelerationcomparedto2023).
  • First-timeapplicantsmustundergoon-siteverification.

IV.What are the common risks associated with export tax rebate agency services?

According to the analysis of foreign trade disputes in 2025,special attention should be paid to the following points:

• Agencyqualificationrisks:
  • VerifytheAEOcertificationstatusofthecustomsagent.
  • Checkforanyrecordsofadministrativepenalties
• Document management risk:
  • ThecommoditycodeonthecustomsdeclarationformmustmatchtheproductnameontheVATinvoice.
  • Thedifferenceintheamountofforeignexchangereceivedmustnotexceed5%.
• Risk of timeliness:
  • ThedeclarationmustbecompletedbythedeadlinefortheVATtaxreturnfilinginAprilofthefollowingyearafterexport.
  • Failuretodeclarewithintheprescribedtimelimitshallbedeemedasdomesticsalesandsubjecttotaxation.

V.How to Choose a Reliable Foreign Trade Agency Company?

It is recommended to evaluate an agency company from three dimensions:

• QualificationReview:
  • Verifythevalidityofthe"InternationalFreightForwardingEnterpriseRegistrationForm"
  • VerifytheenterprisequalificationontheSAFE(StateAdministrationofForeignExchange)list.
• Service capabilities:
  • Doyouprovideafull-chainserviceincludingcustomsdeclaration,logistics,andtaxrefund?
  • Experienceincustomsclearanceforspecialcategories(suchashazardousmaterials,food,etc.)
• Risk Control System:
  • Whethertoestablishadual-documentreviewmechanism
  • Whetherprofessionalliabilityinsurancehasbeenpurchased.