I.Agency export,How to accurately define it legally?

According to Article 34 of the Foreign Trade Law of the Peoples Republic of China and Article 919 of the Civil Code, agency export refers toan enterprise with import and export rights (the agent) accepting the entrustment of an enterprise within China (the principal)and handling a full set of export procedures such as goods, foreign exchange receipt, and tax refund in its own name. The newly added clauses in the Cross - border Trade Service Management Measures implemented in 2025 clearly require that the agent must hold thecustoms clearanceImport and Export Enterprise Qualification Certificate issued by the Ministry of CommercePrincipal - agent relationship.

II. What are the core legal relationships involved in agency export?

• : A written agency agreement shall be signed to clarify the rights and obligations of both partiesDetermination of trade subject
• The customs declaration form shows the agent as the operating unit:
  • The entity issuing the VAT invoice is the actual supplier
  • Principle of liability division
• : Announcement No. 12 of the General Administration of Customs in 2025 emphasizes that the liability for customs declaration errors shall be traced back to the actual party at faultThe new standard agency contract model text in 2025 stipulates the following 7 essential clauses:

III. What legal clauses must an agency contract contain?

Goods description and HS code confirmation mechanism

• Detailed rules for foreign exchange receipt and payment and tax refund operation
• Processing procedures for documentary defects (including electronic customs declaration forms)
• Calculation method of compensation in case of breach of contract
• Guarantee of intellectual property rights
• Agreement on the jurisdiction court for dispute resolution
• Export control compliance commitment clause
• : Check the AEO certification status of the agents customs and the classification of foreign exchange management

How to prevent legal risks in agency exports?

• Qualification ReviewKeep the original power of attorney for customs declaration for at least 5 years
• Certificate management:
  • For cross - border RMB settlement, an additional payment and receipt agreement shall be filed
  • : Insure the agency credit insurance through Sinosure to cover the risk of the buyers breach of contract
• Risk isolationAccording to the

V. What are the impacts of the new regulations in 2025 on agency export?

“Online Verification of Filing Information of Customs Declaration Entities”mechanism implemented by the General Administration of Customs in January 2025, enterprises need to pay special attention to:Any change in the filing information of the agent shall be updated synchronously within 3 working days

• An electronic signature of the “Actual Ownership of Goods Statement” shall be attached to the export declaration
• The time limit for tax refund declaration is shortened from 180 days to 120 days
• Four - layer evidence chain

VI. How to effectively safeguard rights when legal disputes occur?

Recommend companies to establishOriginal purchase contract and proforma invoice:

• Goods handover and acceptance list (including third - party quality inspection report)
• Foreign exchange receipt and payment vouchers and bank exchange settlement certificates
• Agents operation log (including timestamp and electronic signature)
• What are the differences between agency export and self - operated export? 7 core differences that foreign trade customers must know