I.Basic process of agency exportThe pre - condition is that the applicant has confirmed whether the product is within or outside the 3C scope.If not confirmed,the Judgment and Appraisal of the 3C Certification Catalog Scope needs to be handled first.

According to the latest foreign exchange management regulations of 2025,the process for handling export receipts by agents is as follows:

① Sign an agency agreement:Define key terms such as the foreign exchange receipt account,settlement method,and handling fee standard.

② Foreign exchange receipt:The overseas buyer remits the payment to the foreign exchange account of the agency company (which needs to be specified in the agreement).

③ Write - off declaration:The agency company completes the matching and write - off of the customs declaration form and the amount of foreign exchange received.

④ RMB settlement:Transfer the amount after deducting the handling fee to the principals account at the exchange rate agreed in the agreement.

It’s worth noting that,starting from March 2025,the State Administration of Foreign Exchange requires that foreign exchange collection by agents must be conducted throughComplete the entire process of electronic filing.

How is the tax for agency foreign exchange collection handled?

In the 2025s,the agency service fee typically consists of three parts:

• Basicservicefee:Chargedat0.8%-1.5%ofthecustomsdeclarationamount.
• Bankfees:
  • Wiretransferfee:150-300yuanpertransaction
  • Spread:0.3%-0.5%abovethereal-timeexchangerate
• Value-added service fee (optional):
  • documentsubmission:800-1500yuanperorder
  • :5%-8%ofthetaxrebateamount

Case of a garment exporting enterprise: In May 2025,the enterprise exported goods worth $500,000 and paid a total fee of approximately $6,500 (including a 1% agency fee,bank charges,and tax refund agency fees).The actual amount received in RMB was approximately 3.4 million yuan (calculated at an exchange rate of 6.8).

III.What risks should be noted in agency foreign exchange collection?

Based on the dispute cases we have handled,special attention should be paid to the following risk points:

• Exchangeratefluctuationrisk：Itisrecommendedthatanexchangeratelockmechanismbestipulatedintheagreement.
• Riskofmisappropriationoffunds:requesttheagenttoprovidebanksupervisionaccountcredentials.
• Compliancerisk:Ensurethattheagencyhasoperatorregistrationqualifications
• Taxrisk:requestfortaxpaymentcertificatesandspecialVATinvoices

Special reminder: In 2025,the State Administration of Foreign Exchange will strictly investigate the behavior of "buying orders for exports".Agents receiving foreign exchange must ensure the "three flows are integrated" (goods flow,capital flow,and document flow).

IV.What is the impact of different settlement methods on foreign exchange collection?

Comparison of foreign exchange receipt differences among major settlement methods in 2025:

• TelegraphicTransfer(T/T):
  • Arrivaltime:3-5workingdays
  • Handlingfee:0.1%-0.3%
  • Applicablescenarios:smallandmedium-sizedtransactions,existingcustomers
• Letter of Credit (L/C):
  • Processingtime:15-30days(includingdocumentreviewperiod)
  • Servicefee:1%-1.5%
  • Advantage:Bankcreditguarantee
• Cross - border RMB:
  • Arrivaltime:1-3workingdays
  • Handlingfee:Bankchargesonly
  • Note:Settlementcurrencymustbespecifiedonthecustomsdeclarationform

V.How to handle the tax affairs of agency foreign exchange collection?

Key points for taxation processing in 2025:

• VAT:Theagentissuesa6%modernserviceindustryinvoice.
• Enterpriseincometax:Theamountofforeignexchangereceivedisrecordedastheagentsincome,andtheamountpaidtotheprincipalisrecordedasacost.
• Stampduty:Paidat0.03%oftheamountoftheagencycontract.

Important notice: Starting from January 2025,foreign exchange income must be declared inotherwise it may affect the handling of tax rebates.

VI.How to choose a reliable export agency company?

It is recommended to evaluate the agency company from five dimensions:

• ViewRequiretheprovisionofataxpaymentcertificateandaspecialVATinvoice.
• Verifythe"CompliantForeignExchangeReceiptEnterprises"whitelistfromtheStateAdministrationofForeignExchange.
• Requiretheprovisionofauditreportsforthepastthreeyears
• Confirmthebankcreditline(itisrecommendedtobenolessthan50millionyuan)
• Conducton-siteinspectionsofthecustomsclearanceoperatingsystemandriskcontrolprocess

VII.How to receive foreign exchange under special trade methods?

For the payment collection solutions for common special trades in 2025:

• :Centralizedforeignexchangecollectionthroughlicensedpaymentinstitutions
• Marketprocurement:Applicabletothecustomssupervisioncode1039,andtheforeignexchangecollectioncanbeentrustedtothegoodsconsolidator
• Processingtrade:ItisnecessarytoprovidetheProcessingTradeManualissuedbythecustoms
• Bordertrade:Theuseofborderresidentsmutualtradesettlementaccountsisallowed

Case of an electronic product enterprise: Exported goods worth 1.2 million US dollars through the market procurement mode,entrusted a goods consolidator company in Yiwu for foreign exchange collection,saving about 12,000 US dollars in agency fees,but need to bear the risk of splitting customs declarations by itself.