I.Agency Exports andAre they the same concept?

In international trade practice,There is an essential difference between agency export and entrepot trade.According to the latest interpretation provisions of the WTO’s Trade Facilitation Agreement in 2025:

• Exportbyproxy:Domesticenterprisesentrustqualifiedcompaniestohandleexportproceduressuchascustomsdeclarationandtaxrefund,andthegoodsaredirectlytransportedfromtheproducingcountrytothedestinationcountry.Thegoodsactuallytransitthroughathirdcountry(region),andthereisatradebehavioroftransferofpropertyrightsandlogisticstransit.
• Re-exporttrade:AccordingtotheGuidelinesforDeterminationofTradeModesissuedbytheGeneralAdministrationofCustomsofChinain2025,specialattentionshouldbepaidtothefollowingscenarios:

II.What Circumstances May Trigger the Identification of Entrepot Trade?

According to the "Guidelines for Identifying Trade Modes" issued by the General Administration of Customs of China in 2025,special attention should be paid to the following scenarios:

• Thebillofladingshowsthatthetransitportstayexceeds72hours.
  • Theconsigneerecordedinthetransportdocumentisinconsistentwiththetradecontract.
  • Abnormalflowoffunds:
• The receipt and payment of foreign exchange involve more than three countries/regions.
  • Thereisasettlementcurrencythatdoesnotmatchthelogisticsroute.
  • ThenewversionoftheAdministrativeMeasuresin2025clearlystipulatesthreehigh-risksituations:

III.Can Improper Operation of Agency Exports Turn into Entrepot Trade?

The new edition of the 2025 version of the book will be published in 2025.The manufacturer information shown on the export documents (such as ) does not match the agents filing information.

• Therearemultiplesetsofcontradictorytradedocumentsforthesamebatchofgoods.
• Acaseofanelectromechanicalexportenterprisein2023showsthatduetotheagentsunauthorizedchangeoftheportofdischarge,theenterprisewasrecoveredthetaxrefundedandfined820,000yuan.Basedonthelatestregulatoryrequirements,thefollowingmeasuresarerecommended:
• Tripleverificationofdocumentmanagement

The value error between the commercial invoice and the customs declaration should not exceed ±2%.

IV.How to Ensure Compliance in Export Agency Business in the 2025 Era?

The transport document must mark the DIRECT SHIPMENT clause.

• ThecertificateoforiginneedstobeelectronicallyverifiedbytheChinaCouncilforthePromotionofInternationalTrade.:
  • Standardsforselectingagents
  • Thetransportdocumentmustindicatethe"DIRECTSHIPMENT"clause.
  • ConfirmthatitsERPsystemisdirectlyconnectedtothesinglewindow.
• Require the provision of a compliance audit report for the most recent 12 months.:
  • AccordingtotheCross-borderTradeDisputeDisposalProceduresimplementedin2025,itisrecommendedtohandleitinthreesteps:
  • Step1:Submitevidencechainssuchastheoriginalcontract,logisticstrackmap,andbankstatementwithin72hours.
  • Step2:Applytoathird-partyinstitution(suchasSGS)toissueatradeprocessverificationreport.

V.How to Respond When Encountering a Suspected Entrepot Identification?

According to the "Procedures for Handling Cross-Border Trade Disputes" implemented in 2025,it is recommended to handle the disputes in three steps:

• Acaseofatextileexporterin2024showsthatthecompletelypreservedemailcommunicationrecordsandblockchainlogisticsevidenceenabledittosuccessfullyoverturnthemisjudgedentrepottradedetermination.
• Howdoagencyexportenterprisesdeclare?These10keyquestionsmustbemastered!
• Isagencyexportconsideredentrepottrade?Analysisofcompliancekeypointsthatmustbeknowninforeigntradein2025|ShanghaiImport/ExportAgent

The case of a textile exporter in 2024 shows that by fully preserving the email communication records and blockchain logistics evidence,the exporter successfully overturned the erroneous determination of the re-export status.