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 type of service does it belong to?

Agency import and export belongs toComprehensive ServicesCategories,with the following core characteristics:

• ServicePositioning:ABridgeServiceConnectingDomesticandInternationalMarkets
• NatureofBusiness:Actingasanagentfordeclarationratherthanholdingownershipofgoods.
• Servicechain:
  • CustomsDeclarationandInspection
  • ForeignExchangeVerification
  • LogisticsCoordination
  • Taxrefundagent

2.What industry category does an agency company belong to?

According to the "Industrial Classification for National Economic Activities (GB/T 4754-2025)",professional import and export agency enterprises are primarily classified under:

• Category:BusinessServices(Code72)
• Category:TradeAgencyandBrokerageServices(Code724)
• Specialqualificationrequirements:
  • CustomsAEOcertificationqualification
  • Thewholeprocessisactuallynotcomplicated,andintermediaryagenciescanusuallyhelpyoucompleteitwithin1-2months.So,applyingforexportrightsisnotanunattainablething.
  • Electronicportoperationauthority

III.What is the fundamental difference between self-operated import/export and agency services?

Understand the differences through comparison tables:

• Responsibleentity:
  • Self-operated:Theenterpriseindependentlybearsalltraderisks.
  • Agent:Theserviceproviderassumesresponsibilityforprocessoperations.
• Capital occupation:
  • Self-operated:Fullpaymentmustbereservedforgoods.
  • Agent:Eligibleforcredit-backedtaxadvanceservices

4.How are agency services charged?

In 2025,the mainstream charging models in the industry will include:

• BasicServiceFee:Chargedat0.8%-1.2%ofthecargovalue.
• Value-addedservicefee:
  • Specialdocumentpreparation:800-1500RMBperorder
  • ExpressCustomsClearanceService:2000RMB/businessday
• Risk Warning: Beware of abnormal quotes below 0.5%.

V.What legal risks should be considered when selecting an agent?

Recent typical dispute cases reveal three major risk points:

• Preparationofalternativeplansfortransportationdelays
• Taxaudittriggeredbytimedifferencesinforeignexchangereceiptsandpayments
• Jointandseveralliabilityforintellectualpropertydefects

It is recommended to clarify in the contractLiability Allocation Clause for Fault,and request the agent to provide proof of professional liability insurance.

VI.How to evaluate the professionalism of an agency company?

It is recommended to adopt a four-dimensional evaluation method:

• CertificationVerification:ChecktheCustomsAEOCertificationLevel
• Industryexperience:
  • Numberofoperationalcasesinthesamecategory≥20.
  • SpecialSupervisionZoneOperationLog
• Service Network: In-house customs clearance team at major ports
• System Capability: ERP Integration Status with the Single Window for Customs

VII.What are the important changes in the policies for 2025?

Key focus areas for this year:

• AnnouncementNo.58oftheGeneralAdministrationofCustoms:
  • FullyimplementdigitalizationBook
  • Expandthescopeof"two-stepdeclaration"
• New VAT Policy on Cross-Border Services by the State Taxation Administration
• Update of RCEP Agreement Tariff Concession Schedule

8.Under what circumstances is it mandatory to use a proxy service?

It is recommended to engage a professional agent under the following circumstances:

• Smallandmedium-sizedenterpriseswithanannualexportvolumeoflessthan$5million
• Involvingspecialregulatorymethods:
  • Processingtrade
  • Temporaryimportandexport
• The product involves anti-dumping tariff items.
• New enterprises conductingB2B export

It is recommended that enterprises,based on their own development stages,Cost controlwithRisk avoidanceSeek the optimal balance point in between.