What documents are required for enterprise agency export declaration? Are there any special requirements for the agency export tax refund process?

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This article provides a detailed explanation of the five core issues in enterprise agency export declaration, covering practical points such as document preparation, tax refund procedures, and risk prevention, to help foreign trade enterprises avoid compliance risks and enhance export declaration efficiency.

What documents are required for enterprise agency export declaration?Are there any special requirements for the agency export tax refund process?

What basic qualifications are required for export agency?

According to the latest "Customs Tariff" issued in 2025,the import tariffs on certain goods will be reduced significantly.Regulations on Goods Declaration Management",the export agency enterprise must meet the following conditions:

  • SubjectQualificationDocuments
    • Thebusinesslicensemustincludeimportandexportbusinessscope.
    • CustomsImportandExportConsigneeRegistrationCertificate
    • ForeignExchangeAdministrationDirectoryRegistration
  • Key Elements of an Agency Agreement
    • Clearlydefinetherightsandobligationsoftheprincipalandtheagent.
    • Includekeytermssuchasproductinformation,amountandcurrency,andsettlementmethod.
    • Itrequirestheofficialsealsofbothpartiesandthesignatureofthelegalrepresentative.

How to prepare the list of declaration documents?

In 2015,the General Administration of Customs issued Notice No.58,requiring that agents submitting export declarations must provide the following documents:

  • BasicTradeDocuments
    • OriginalProformaInvoice
    • PackingList(mustincludegross/netweight,numberofpackages)
    • Transportdocuments(billoflading/Singleoriginal)
  • Special regulatory documents
    • ExportLicense(requiredforcontrolledcommodities)
    • Book(asrequiredbytheFreeTradeAgreement)
    • QualityInspectionCertificate(forspecificcommoditiessuchasfood,Tradedisputesettlementmechanisms

AgencyWhat are the key milestones?

According to the revised version of the "Export Tax Rebate Management Measures" issued by the State Taxation Administration in 2025,special attention should be paid to the agency export tax rebate:

  • Determinetheagencymethod(self-operation/entrustment)
    • Thecustomsdeclarationformmustbesubmittedfortaxrefundwithin90daysfromthedateofexport.
    • Foreignexchangeverificationandcancellationshouldbecompletedwithin210daysafterexport.
  • Data Matching Principle
    • Thediscrepancybetweentheagencyagreementamountandthecustomsdeclarationamountmustnotexceed±5%.
    • Thepayeronthevouchermustmatchthebuyerspecifiedinthecontract.

How to Prevent Legal Risks in Agency Export?

Based on 20 years of experience in handling export disputes,we recommend that enterprises focus on:

  • Liabilitydivisionclauses
    • Clarifytheattributionofintellectualpropertyinfringementliability
    • EstablishanAgreementonCustomsInspectionExceptionHandlingMechanism
  • Foreign exchange risk control
    • AdoptingTTandCombinedSettlementMethod
    • Thepriceadjustmentmechanismwhentheagreedexchangeratefluctuationexceeds3%.

What are the new declaration regulations for customs in 2025?

According to the reform measures implemented by the General Administration of Customs in January 2025:

  • IntelligentDeclarationSystemUpgrade
    • AddedHScodeintelligentrecommendationfeature
    • Implementtheelectronicverificationandsigningmechanismforcustomsdeclarationdocuments.
  • Compliance declaration requirements
    • Thepricedeclarationmustbeaccompaniedbyatransactionprocessdescriptiondocument.
    • TheshippingtermsmustalignwithINCOTERMS2025.
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