According to the Administrative Measures for Value - added Tax and Consumption Tax on Exported Goods and Services implemented in 2025,agency export tax rebate needs to meet three conditions simultaneously: Who should handle it exactly?

According to the current "Administrative Measures for Value-Added Tax and Consumption Tax on Exported Goods and Services" in 2025,under the agency export model,it is necessary to meet the following requirements:"Double-header" customs declarationFor products that require the addition of inhibitors or stabilizers,relevant instructions should be provided to ensure the stability of the chemical products during transportation and storage.

• Theconsignoronthecustomsdeclarationformshowsthemanufacturingenterprise
• TheoperatingunitshowsAgencycompany
• Onlyagentcompanieswithexportqualificationscandeclarefortaxrebates.

Typical case: A certain garment factory entrusts Shenzhen XXCompany to act as an agent for export.The customs declaration form must reflect the information of both parties at the same time.The agent company shall submit the tax rebate application through the electronic port.

What core documents need to be prepared for export agency?

In 2025,the No.58 Announcement of the General Administration of Customs requires that tax refund documents be implemented100% electronically archived,but enterprises still need to ensure:

• Basicdocuments
  • SpecialVATinvoices(certificationmustbecompletedwithin72hoursafterinvoicing)
  • Customsdeclarationforms(theelectronicversionmustbeaffixedwiththeelectronicsignatureoftheagentcompany)
• Auxiliary vouchers
  • ForeignExchangeVouchers(thedeviationoftheforeignexchangereceiptamountshallnotexceed±2%)
  • Logisticsbillsoflading(mustbecompletelyconsistentwiththemodeoftransportationonthecustomsdeclarationform)

How long does it take for the agency tax rebate to arrive in the account?

According to the pilot data of the Yangtze River Delta region in 2025,the normal process typically takes about45-60 working days:

• Documentreviewstage(15-20days)
  • Internaldocumentverificationbytheagentcompany(3days)
  • Formalreviewbythetaxbureau(12days)
• Tax rebate processing stage (30 - 40 days)
  • Cross-departmentaldataverification(18days)
  • Treasurypaymentprocess(12days)

Note: Starting from 2025,the pilot regions of "intelligent document review" can shorten the review period to within 30 days.

What circumstances may lead to tax refund failure?

The inspection cases in 2025 showed that the main risk points included:

• Timeconflictsofdocuments(suchastheinvoicedatebeinglaterthanthecustomsdeclarationdate)
• Abnormalgoodsflow(thecontainernumberdoesnotmatchtherecordonthecustomsdeclarationform)
• Foreignexchangeretention(failuretodeclareaftermorethan180daysofforeignexchangereceipt)
• Misreportingofcommoditycodes(thefirst6digitsoftheHSCodemustbeaccurate)

Special reminder: New additions in 2025Traceability verification of exported goods,and proof of the raw material procurement chain is required.

How to choose a reliable agency tax rebate company?

It is recommended to evaluate from three dimensions:

• Qualificationinspection
  • EnterpriseswithCustomsAEOadvancedcertificationarepreferred.
  • CheckthefilingrecordsoftheStateAdministrationofForeignExchange.
• Risk control ability
  • Whetheritisequippedwithatradecomplianceauditteam.
  • Canyouprovidedocumentpre-reviewservices?
• Service transparency
  • Fundflowvisualizationsystem
  • Real-timetaxrefundprogressqueryfunction

To whom should the tax refund be paid?

It must be implemented strictly in accordance with the agency agreement:

• Production-typeexportenterprises
  • Thetaxrefundisdirectlyreturnedtothefactory
  • Theagencycompanychargesservicefees
• Trading - type export enterprises
  • Thetaxrefundbelongstotheactualownerofthegoodstitle
  • Acompleteproofofgoodstitletransferneedstobeprovided

Automobile ExportIs agency tax refund applicable?

The new policy of the cross-border e-commerce comprehensive pilot zone in 2025 clearly states that:

• 9710/9810mode
  • Theagencycompanyisallowedtomakecentralizeddeclarations
  • Aplatformtransactiondatainterfaceneedstobeprovided
• Goods in overseas warehouses
  • Thetaxrefundtimepointisadjustedtowithin180daysafteractualsales
  • Additionalcustomsclearancedocumentsrequiredforthedestinationcountry.

How to calculate the tax refund amount accurately?

The latest formula for 2025:

Tax refund amount = Amount of special VAT invoice × Tax refund rate

Pay attention to three variables:

• Theinvoiceamountneedstodeductfreightandinsurancepremiums(basedonFOBprice)
• Thetaxrefundratequeryneedstobeaccuratetothe10-digitHScode
• Theexchangerateusedisthemiddlepriceonthefirstworkingdayofthemonthofcustomsdeclaration