Why is it necessary to sign a formal agency agreement for exports?

According to the latest "Customs Tariff" issued in 2025,the import tariffs on certain goods will be reduced significantly.Regulations on Goods Declaration Management",All entrusted export agency businesses must sign a written agency agreement..This is not only a mandatory requirement of customs supervision but also a legal basis for clarifying the rights and responsibilities of both parties:

• Clearlydefinethedeclaringentity:Theagreementmustspecifytheoperatingunit(agent)andtheshippingunit(consignor).
• Standardizefundflows:Itismandatorytostipulatethepaymentsettlementmethodandtheresponsibilityforforeignexchangeverificationandcancellation.
• ProtectingTaxRefundRights:TheagreementshouldspecifythedeadlineforissuingVATinvoicesandtheentityresponsiblefortaxrefunds.
• Mitigatesmugglingrisks:Allocateverificationresponsibilitiesforcargoauthenticitythroughagreements.

What legal consequences might one face for not signing an agency agreement?

In 2024,a certainThe case of the company suffering a 2.7 million yuan tax refund loss due to the failure to sign an agency agreement serves as a cautionary tale.The main risks include:

• AdministrativePenaltiesbyCustoms:Maybeidentifiedas"fakeself-operation,realagency,"facinggoodsseizureandfines.
• Taxauditrisk:
  • Failuretoprovidevalidproxycredentialsresultingininputtaxreversal.
  • Eligibilitymayberevoked.
• Violations of foreign exchange administration: Inconsistency between the entities involved in foreign exchange receipts and payments will trigger scrutiny from the State Administration of Foreign Exchange.

How to Choose a Compliant Foreign Trade Agency Company?

A high-quality agency company should possess the following qualifications:

• CustomsAEOcertificationqualification(itisrecommendedtochoosetheAdvancedCertifiedEnterprise)
• StateAdministrationofForeignExchangeClassifiedManagementCategoryAEnterprises
• Haveexportexperienceinthecorrespondingproductcategory.
• Provideacompletecertificateofliabilityinsurance.

Special attentionThe newly added ones in 2025Agency qualification requirements,it is necessary to confirm that the agent has the operational capability for regulatory codes such as 9610/9710/9810.

How should agency fees be handled in compliance?

According to the new VAT policy in 2025,the key points of tax treatment for agency service fees are as follows:

• Theagencyfeeinvoiceshallbeissuedseparatelyandmustnotbecombinedwiththevalueofthegoods.
• Paymentofoverseasagencyfeesrequireswithholdingandremittanceof6%VAT.
• DomesticagencyfeescanbeusedtodeductinputVATwithspecialinvoices.
• Itisrecommendedtocontrolthepaymentratiowithin3%-5%ofthecargovalue(excludingbulkcommodities).

What are the differences in agency agreements under special trade methods?

Special terms and conditions need to be agreed upon for different trade methods:

• Processingtrade:Itisnecessarytoclarifythemanagementresponsibilitiesofbondedmaterials.
• Marketprocurementtrade:Requirementsfortheidentityoftheagreedconsolidatorandnotesonthecustomsdeclarationform
• Cross-bordere-commerce:Itisnecessarytoestablishathree-waymatchingmechanismforpaymentslips,logisticsslips,andorders.
• Temporaryimportandexport:Thereturntimeofthegoodsandthehandlingmethodofthedepositmustbeagreedupon.

How to effectively protect your rights in case of an agency dispute?

It is advisable to establish a dispute resolution mechanism in the agreement in advance:

• ItisagreedthattheChinaInternationalEconomicandTradeArbitrationCommission(CIETAC)shallhavejurisdiction.
• Establishajointbeneficiarymechanismforcargotransportationinsurance
• Pleaseretaincompletecommunicationrecords(electronicevidencesuchasemails,WeChat,etc.).
• Conductregulardocumentcomplianceaudits.

It’s worth noting that the General Administration of Customs launched a new system in 2025.Agent Relationship Filing SystemAll agency agreements must be electronically filed 30 days in advance,which will significantly enhance the transparency of agency operations.