1.Who is the real export entity?

In theAgent - export modeUnder,The agency company,as the declarant for export,assumes the legal responsibility as the "operating unit" on the customs declaration form.WhileSelf-operated export modelIn the process,the production enterprise directly completes the task in its own name.both a manufacturer and an exporter.

2.What are the key differences in fund occupation?

• Exportbyproxy:
  • Agencycompaniesusuallyprovideforeignexchangeadvanceservices.
  • Enterprisescanenjoya90-120daypaymenttermbuffer.
  • SomepremiumagenciesofferFinancing
• Self-operated export:
  • Youarerequiredtobearthefullriskofpayment.
  • ForeignExchangeThecycledirectlyaffectscashflow.
  • Itisnecessarytoestablishanindependentforeignexchangeriskcontrolsystem.

III.How is the entitlement defined?

According to the latest policy interpretation of the State Taxation Administration in 2025:

• Undertheagencyexportmodel,Therighttotaxrefundsbelongstotheproductionenterprise.,theagencyonlyassistsinhandlingtheprocedures.
• Self-operatedexportenterprisesEnjoythefulltaxrefundbenefitdirectly.
• Specialcircumstances(suchascross-bordertaxexemptionpolicies)requirespecialattentiontothematchingofreportingentities.

IV.What are the essential differences in legal risk assumption?

Based on the analysis of the 2025 International Trade Dispute Case Database:

• Intheprocessofexportagency:
  • Qualitydisputesshallbetheresponsibilityoftheproductionenterprise.
  • Theriskofdocumentdiscrepanciesshallbebornebytheagencycompany.
• When exporting on your own:
  • Alllegalrisksshallbeindependentlybornebytheenterprise.
  • Itisnecessarytoestablishacomprehensivetradecompliancesystem.

V.How to Choose the Most Suitable Mode?

• Recommendedscenariosforagencyexport:
  • Smallandmedium-sizedenterpriseswithanannualexportvalueoflessthan$5million
  • Theproductinvolvessensitivecontrolledcategories(suchaschemicals).
  • Thetrialorderphaseofinitiallyexploringemergingmarkets
• Conditions suitable for self-operated export:
  • Haveawell-establishedexportmanagementdepartment(aprofessionalteamof5ormoremembers).
  • Annualexporttaxrebatesexceed2millionRMB.
  • Establishoverseassubsidiariesinmajorexportingcountries

6.Is there room for manipulation in the hybrid model?

According to the new policy of the General Administration of Customs in 2025,enterprises are allowed to adoptDual-track export model:

• Regularordersareexportedthroughself-operatedchannels.
• Specialorders(suchassampleorders,customizedorders)useagencychannels.
• Pleasenotetheproportioncontrolforannualdeclarationentities(itisrecommendedthattheproportionofexportagencydoesnotexceed30%).

Enterprises should,based on factors such as their actual export scale,product characteristics,and target markets,and in line with the requirements of the new AEO certification regulations issued by the customs in 2025,select an export model that can both control risks and maximize benefits.It is recommended to consult professional trade service agencies to design customized solutions.