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: What is the fundamental difference compared to self-operated import and export?

From a legal entity perspective,under the agency model,As the declaration entity,the company bears customs responsibilities,while self-operated enterprises need to handle the full set of import and export qualifications by themselves.According to the operational data released by the General Administration of Customs in 2025,the number of SMEs using agency services increased by 23% year-on-year,mainly benefiting from the following characteristics:

• Qualificationthreshold:Theagencycompanymustpossessimportandexportrights+CustomsAEOcertification.
• Customsdeclarationmethod:"Dual-headercustomsdeclaration"model(operatingunit+consigneeunit)
• Fundflow:Theagentcollectsforeignexchangeandhandlestaxrefunds.

II.How to Identify the Qualifications of a Legitimate Agency Company?

It is recommended to verify the service provider’s qualifications through the "Three Checks and Three Inquiries" method:

• Checkforrecord:
  • Onlineverification,withspecialattentiontotheadministrativepenaltyrecordsoftheagencycompanyinthepasttwoyears.
  • ListofRecordedEntitieswiththeStateAdministrationofForeignExchange
• Ask for a case:Please provide the same category for the past 3 years.orders (desensitized version)
• Testing capability:Confirm whether there is experience in handling specific commodity regulatory conditions (such as(Requires filing with the drug regulatory authority)

What hidden costs are included in agency fees?

The 2021 industry survey showed that 78% of enterprises underestimated the true cost when cooperating for the first time.The typical cost structure includes:

• Chargedat0.8%-1.2%ofthecargovalue0.8%-1.5%ofthecargovalue(includingcustomsdeclarationanddocumentpreparation)
• Specialhandlingfee:
  • Inspectionfee:200-800RMBperbatch
  • Fumigationfee:Startingfrom40RMBpercubicmeter
• Capital cost: Refund advance interest (approximately 0.05%/day)

IV.How to Prevent Legal Risks in Agency Mode?

The case of a mechanical and electrical enterprise being fined by the customs in 2024 due to errors in the agent’s documents is a warning worth paying attention to.It is recommended to take the following measures:

• ContractTerms:ClarifytheresponsibilityattributionforHScodedeclaration
• Processmonitoring:Requestforpre-customsclearancedraftdeclaration.
• InsuranceCoverage:Purchasetradecreditinsurance(averagepremiumrate0.3%).

V.Under what circumstances should a company switch to self-operated import and export?

When an enterprise meets the following criteria,it is recommended to apply for self-operation qualifications:

• BusinessScale:Annualexportvolumeexceeds$5million.
• ProductComplexity:InvolvesWaitforspecialsupervision
• Capitalrequirements:Itisnecessarytodirectlycontrolthecashflowofforeignexchange.

According to the 2025 survey of import and export enterprises,enterprises that successfully transformed into self-operated models saved an average of 1.2% in operating costs,but had to bear compliance maintenance costs of about 150,000 yuan per year.