I.Agency export,Under the mode, who iscustoms clearancethe declaration entity?

According to the latest Regulations on the Administration of Declaration of Import and Export Goods of the Customs in 2025, the agent export business must followThe "dual-header declaration" principle:

• The "Domestic Consignor" field in the customs declaration form should be filled in with the name of the foreign trade agency company.
• The "Production and Sales Unit" column should be filled in with the actual client information.
• Handling in special circumstances:
  • When the entrusting party has the import and export right, it can choose the declaration method by itself.
  • For cross - border supply chain services, the actual owner of the goods must be indicated.

II. Does the entrusting party need to declare by itself?Export tax refundAnnouncement No. 38 of the State Taxation Administration in 2025 clearly states that:

the tax refund declaration entity depends on

• the flow direction of the value - added tax invoice.If the entrusting party issues an invoice to the agent enterprise: The agent party shall declare for tax refund.:
  • If the factory directly issues an invoice to the agent enterprise: The entrusting party shall not declare for tax refund.
  • Typical case: A lighting enterprise failed to obtain a tax refund due to re - issuing an invoice across years, losing 13% of the tax refund amount.
• III. What rights and interests of the entrusting party are affected by the transaction method on the customs declaration form?

The filling specifications of the customs declaration form in 2025 require:

The eligibility for value - added tax deduction of ocean freight.

• FOB/CIF terms directly affect:
  • The subject of transportation insurance claim settlement.
  • The type of foreign exchange verification documents.
  • It is recommended that the entrusting party clearly stipulate the trade terms in the agency agreement.
• IV. How does the entrusting party ensure compliance in foreign exchange receipt?

According to the new regulations on cross - border receipt and payment of the State Administration of Foreign Exchange in 2025:

The foreign exchange receipt of the entrusting party needs to meet

• the principle of consistency of three documents.The "subject-verb agreement" rule:
  • The currency of foreign exchange receipt is consistent with the contract agreement.
  • The information of the payer matches that of the overseas buyer.
  • Special handling: For foreign exchange payment by a third party, the Explanation of Foreign Exchange Receipt in Special Circumstances must be filed in advance.
• V. What are the latest precautions for agent export invoices?

The new requirements for value - added tax management in 2025:

The invoice issued by the entrusting party must indicate

• the words agent export.'Agency Export'Export customs declaration number (12 - digit).
• Settlement method (TT/LC, etc.).
  • Exchange rate application date.
  • Wrong case: A chemical enterprise was recovered the input tax amount due to missing exchange rate information.
  • VI. How to prevent the risk of false self - operation and true agency?
• The key points of the special inspection by the General Administration of Customs in 2025 include:

VI. How to prevent the risk of "fake self-operation, real agency"?

The key points of the special inspection by the General Administration of Customs in 2025 include:

• Four types of high - risk situations:
  • The principals account directly receives and pays foreign exchange
  • The payment ratio of agency fees is abnormal (normally 0.8 - 1.5%)
  • The logistics documents show the information of the actual consignor
  • The customs declaration prices of the same commodity in different places vary by more than 30%
• Compliance suggestions: Establish a completeLedger for agency export business

VII. What declaration materials does the principal need to retain?

It is recommended to keep the core documents for at least 5 years:

• Original of the Agency Export Agreement
• Copy of the customs declaration form (stamped with the official seal of the agent)
• Foreign exchange receipt slip
• Logistics receipt certificate
• New requirement in 2025: Blockchain electronic verification report

VIII.The RCEPCan the principal apply for the certificate of origin?

According to the RCEP implementation rules in 2025:

• Determination of the qualification of the declarant:
  • If the principal has production qualifications, it can apply on its own
  • Trading companies need to provideDocuments proving the industrial chain
• Special reminder: ASEAN member states have new requirements for providing evidence for the application of the certificate of origin