I.What is an export agency certificate?What is its legal effect?

According to the latest "Management Measures for Value-Added Tax on Exported Goods and Services" issued in 2025,the agent export certificate is issued by an entity that is qualified to engage in export business.company with export qualifications that issues alegal tax rebate voucher.This document must state the information of the actual exporter and the entrusted party,and its main functions include:

• Provingthefactoftheactualexportofthegoods
• Servingasacorevoucherformanufacturingenterprisestoapplyfortaxrebates
• Clarifyingthedivisionoflegalresponsibilitiesbetweentheagentandtheprincipal

II.What is the specific process for issuing an export agency certificate?

The process of handling export certificates for agents in the 2025 era has been fully digitalized.The key steps include:

• Stage1:Serviceagreementsigning
  • Signatripartiteagreement(principal,agent,manufacturer)
  • Specifytheclausesonownershipofgoodsanddivisionofresponsibilities
• Stage 2: Export document review
  • Checktheconsistencyoftheinformationonthecustomsdeclaration,packinglist,andcommercialinvoice
  • Verificationauthenticityofthevoucher(mustbeverifiedthroughtheforeignexchangemonitoringsystem)
• Stage 3: Customs data matching
  • RetrievecustomsdeclarationdatathroughtheSingleWindowsystem
  • EnsurethattheHScodeanddeclarationelementscorrespondaccurately

III.What materials are needed to apply for an export agency certificate?

The latest list of required materials for 2025 is as follows:

• ApplicationFormforCertificateofExportAgencyGoods(stampedwiththeofficialsealsofthethreeparties)
• StampedbytheCustomsSingleoriginal
• ForeignexchangecollectionverificationcertificateissuedbytheStateAdministrationofForeignExchange
• DeductioncopyoftheVATspecialinvoice(mustbeverifiedthroughthetaxsystem)
• Originalagencyagreement(includingriskassumptionclauses)

IV.Common questions and risk avoidance guide

Question 1: What to do if the information on the customs declaration and the agency certificate is inconsistent?

In 2025,the General Administration of Customs announced in Notice No.38 that if there are any changes in information,they must be reported to the customs within 30 days after the changes take effect.15 working days after the goods leave the country.Overdue submission will affect the timeliness of the tax rebate.

Question 2: What to do if the E-port card is lost?

It is recommended to immediately report the loss through the China International Trade Single Window and submit a written report to the local customs at the same time.Since 2025,electronic business licenses have been supported to replace physical IC cards.

Issue 3: Which type of agency certificate is applicable?

According to the new policy of the Cross-Border E-commerce Comprehensive Pilot Zone in 2025,the adoption oflist-based release + summary declarationmodel will need to additionally provide evidence of platform transaction data.

5.Special Notes (Key Updates for 2025)

• NewlyaddedGreentradeterms:Carbonfootprintcertificationisrequiredforproductsrelatedtocarbonneutrality
• StrengthenDataSecurityReview:ApriorfilingisrequiredfortheexportofsensitivetechnologiessuchasAIchips
• ImplementElectronicsignaturesystem:Papercertificatesandelectronicversionshavethesamelegaleffect