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 exactly does it mean?

Agency import and exportRefers to being conducted by professionalsThe business model where companies represent enterprises in completing the entire process of international trade services,including customs clearance,foreign exchange settlement,and document processing.According to data from the General Administration of Customs of China in 2022,approximately 63% of small and medium-sized enterprises in the country conduct import and export operations through agency models,primarily addressing the following core issues:

• LegalTradeChannelsforEnterprisesWithoutImportandExportRights
• Avoidingpolicyandregulatoryrisksininternationaltrade
• Sharethecustomsclearance,logistics,andtaxrefundresourcesofaprofessionalteam.

2.Which types of enterprises are most suitable for adopting the import and export agency model?

Based on the latest foreign trade policies in 2025,the following five types of enterprises are recommended to prioritize using agency services:

• Start-upforeigntradeenterprises:Smallandmicroenterpriseswithanannualexportvalueoflessthan5millionyuan
• Specialcommodityoperators:Involve,food,andotherfieldsrequiringspecialqualifications
• Temporarytradedemand:Singlebatchorshort-termimportandexportbusiness
• Complexcustomsdeclarationscenarios:Involve,bondedwarehousing,andotherspecialsupervisionmodels
• Cross-bordere-commerceenterprises:Needtohandlefragmentedordersacrossmultipleplatformsandports

III.How to Identify a High-Quality Import and Export Agency Service Provider?

When selecting a service provider,it is essential to verify the following four core qualifications:

• Customscertificationlevel:PreferentiallyselectAEOhigh-levelcertifiedenterprises(asrequiredbythenewregulationsin2025).
• Foreignexchangemanagementcapability:Verifyforeignexchangecompliancerecordsforthepastthreeyears
• Riskpreventionandcontrolsystem:
  • Whethertoestablishaproductclassificationdatabase
  • Whetheritisequippedwithatradecomplianceauditteam.
• Digital Service Capability: Request for a real-time customs clearance status tracking system.

4.How is the fee structure for import and export agency calculated?

In the 2025s,the fees for agency services typically consist of three parts:

• Basicservicefee:Chargedat0.8%-1.5%ofthecargovalue(dependingonthecommoditycategory)
• • PresentationofL/Cdocuments:800-1500yuanperorder
  • Agencyforexporttaxrebate:5%-8%ofthetaxrebateamount
  :
  • Specialdocumentpreparation:200-800RMBperorder
  • CertificateofOrigin:150-500RMB/copy
• Risk guarantee: Approximately 3% of the cargo value as customs guarantee.

V.What are the legal risks associated with adopting the agency model?

Special attention should be paid to the following three common risk scenarios:

• Disputesovercommodityclassification:Customspenaltiesduetomisdeclarationbytheagency.
• ForeignExchangeVerificationDelays:InfluenceTimelimit
• Intellectualpropertydisputes：Jointlyandseverallyliablefortortliability

It is recommended to explicitly stipulate in the agency agreement: a full compensation clause for losses caused by the agent’s fault,and require the submission of an annual compliance audit report.

Sixth,what are the new trends in import and export agency in the 2025 era?

According to the latest industry trends,companies should focus on three major development directions:

• Digitalcustomsclearance:FullyintegratewiththeCustoms"SingleWindow"3.0system
• Newlyaddedcarbonfootprintcertificationandgreentariffoptimizationservices:Carbonfootprintcertification,greentariffoptimization
• Supplychainfinanceintegration：SynergybetweenAgencyServices,ExportCreditInsurance,andAccountsReceivableFinancing