Which enterprises are eligible to apply for agency?

According to the provisions of the "Management Measures for Value-Added Tax on Exported Goods and Services" in 2025,business entities that meet the following conditions may apply for agency export tax rebates:

• TheshipperwiththeOperatingrightscomprehensiveserviceenterprises
• Signavalidexportagencyagreementwiththemanufacturingenterprise.
• TheactualcompletionofcustomsdeclarationandexportofgoodshasbeenTheagencycompanyassiststheenterpriseinhandlingtheforeignexchangereceiptverificationprocedurestoensurethesafetyofexportpayments.
• Possessionoflegitimatespecialvalue-addedtaxinvoicesandexportgoodscustomsdeclarationforms.

How to Verify the Tax Refund Qualifications of an Export Agent?

It is recommended to conduct qualification verification from three dimensions:

• OfficialRecordInquiry:
  • Pleaselogintothe"ExportTaxRefundandExemptionEnterpriseRegistrationInquirySystem"oftheStateTaxationAdministration.
  • Pleaseverifythecompany’scustomsAEOcertificationstatus.
• Business Capability Assessment:
  • Pleaseprovidethetaxrefunddeclarationsuccessratedataforthepastthreeyears.
  • Verifywhetherthereisaprofessionalcustomsdeclarationteamandriskcontrolsystem.

What core materials are needed for export tax rebate through an agent?

2025 Declaration Material List Includes (but is not limited to):

• Originalagencyexportagreementwiththeofficialsealaffixed.
• Electronicdataofcustomsdeclarationformsandtheirpapercopies
• Foreignexchangeverificationformorbankreceiptvoucher
• SpecialVATInvoiceDeductionCopy(requiresverificationthroughthetaxsystem)
• Thenewelectronicversionofthe"CertificateofExportGoodsonBehalfofOthers"

What risks can common declaration errors lead to?

According to the data from the 2025 Inspection Case Database:

• Timemismatch:Thecustomsdeclarationdateandtheforeignexchangereceiptdateexceed180dayswithoutanextensiondeclaration.
• Documentdiscrepancy:ThecommoditycodeonthecustomsdeclarationdoesnotmatchtheproductnameontheVATinvoice.
• ExchangeRateError:Notconvertedattheexchangerateofthefirstworkingdayoftheexportmonth.
• Unclearagencyrelationship:Theownershipoftaxrefundrightswasnotexplicitlyagreedupon.

What major policy adjustments should we pay special attention to in 2025?

Three major policy changes this year:

• Newpre-reviewsystemforexporttaxrebatefilingofelectronictextiles
• Thetaxrefunddeclarationperiodforcross-borderB2Be-commercehasbeenshortenedto180days.
• Prohibitingthedeclarationoftaxrebatesforthreecategoriesofhigh-energy-consumptionproductsthroughagencymodels.

How to Choose a Compliant Export Agent Service Provider?

It is recommended to adopt the "three checks and two inquiries" screening method:

• Checkthebusinesscreditpublicitysystemforabnormaloperationrecords
• PleasecheckthelistofAEO-certifiedenterprisesontheGeneralAdministrationofCustomswebsite.
• ChecktheclassificationmanagementleveloftheStateAdministrationofForeignExchange.
• Clarifytheprepaymentcapacityfortaxrefundfunds.
• Clarifythedisputeresolutionmechanism