
I.Agency export,What qualification certificates are required?
According to the 2025 General Administration of Customs Regulations on Import and Export Goods Declaration Management, agency exports must meet dual qualification requirements:
- Agency company qualifications:
- Valid Foreign Trade Operator Registration Record
- Legal business qualifications
- Foreign exchange revenue and expenditure account registered with the State Administration of Foreign Exchange
- Mandatory documents for the principal:
- Business license (business scope must include import and export operations)
- Product compliance certificates (such as CE certification, FDA registration, etc.)
- Genuine and valid purchase and sales contracts
II.customs clearanceWhat specific steps are included in the procedures?
The "Single Window" 3.0 system to be implemented in 2025 requires that export agents must complete the following procedures:
- SigningCustoms declaration agency agreement(Must include clear liability division clauses)
- PrepareComplete set of customs declaration documents:
- Commercial invoice (must specify trade terms and settlement methods)
- Luggage sheet (weight needs to be accurate to two points after the small number)
- Transport documents (original bill of lading/air waybill)
- Through the International Trade "Single Window" system.Electronic declaration
- Cooperation with customs forInspection and release(New in 2025: AI intelligent image review inspection)
Third,Export tax refundWhat materials need to be prepared?
According to the State Taxation Administration Announcement No. 12 of 2025, agenciesExport tax refundMust submit:
- original copy with official sealThe agency export certificate(Must be completely consistent with customs declaration information)
- Bank-verifiedPer 2025s new forex management policies, key points for agency export forex handling:(Cross-border RMB settlements require RCPMIS messages)
- CompleteSpecial VAT invoices(The invoice product name must correspond to the customs declaration)
- Issued by customsExport goods customs declaration form(Original tax refund copy)
What should be noted regarding foreign exchange receipts and settlements?
In 2025, the State Administration of Foreign Exchange has strengthened the "transaction authenticity verification" requirements:
- The deviation between the foreign exchange receipt amount and the customs declaration amount must not exceed ±5%
- Advance payment receipts require proforma invoice filing
- Long-term foreign exchange receipts (exceeding 180 days) require foreign debt registration
- Cross-border RMB settlements must be declared through the RCPMIS system
How to avoid agency export risks?
Based on analysis of foreign trade dispute cases from the past three years, the following measures are recommended:
- Request agency to provideCredit insurance policyphotocopies
- Clearly specify in the agency agreementGuarantee of intellectual property rights
- regular verificationCustoms AEO certification status
- EstablishedLogistics tracking system(Recommended to use blockchain traceability platform in 2025)
Frequently Asked Questions
Q: Can I use an agent for export without import-export rights?
A: Yes. But ensure the agency company has foreign trade operation rights for the relevant product category, and the products meet export regulatory requirements.
Q: Who handles tax refunds for agency exports?
A: In principle, the agency company files the claim, but the actual tax refund belongs to the client. The tax refund account and procedures must be specified in the contract.
Q: What new compliance requirements were added in 2025?
A: Focus on new requirements including EU CBAM carbon tariff declarations, U.S. UFLPA Act compliance certificates, and application of RCEP origin accumulation rules.