What is an agency export settlement statement? Why must it be accurately filled out?

The agency export settlement statement is the core document in foreign trade agency operations, recordingExport commodity information, transaction amount, and foreign exchange receipt detailskey data. According to the new regulations of the General Administration of Customs in 2025, this document will serve asCustoms documentsForeign exchange verification and cancellation, VAT refundLegal basis for triple use. A garment export enterprise experienced a delay in tax refunds amounting to 1.28 million yuan in 2024 due to incorrect amount entries, highlighting its significance.

7 Key Points for Filling Out the Agency Export Settlement Form

• Billing Information
  • The agency agreement number must be consistent with the customs registration.
  • The export date shall be accurate to the customs declaration release date.
• Product Details
  • The HS code must use the latest version of the 2025 "Customs Tariff".
  • The specification and model column must include elements such as material and process (e.g., 100% cotton woven shirt).
• Amount accounting
  • The FOB price should deduct the overseas freight.
  • The settlement currency should be consistent with the customs declaration.

What common mistakes can lead to customs rejection?

• New additions in 2025Place of origin labelingRequirements (must specify provincial-level administrative divisions)
• The product quantity unit does not comply with the statutory customs measurement unit (e.g., textiles require dual units such as "piece/kilogram").
• The discrepancy between the received payment amount and the settlement statement exceeds ±3%.
• UnmarkedCost of licensingAllocation Details (New Clause Added in April 2025)

What should be noted when filing electronically?

According to Announcement No. 15 of 2025 by the State Taxation Administration, the agent export settlement form must be submitted throughInternational Trade Single WindowUpload the electronic version simultaneously. A certain electromechanical export enterprise due toThe resolution of the PDF scan is below 300 dpi.Rejected 3 times, it is recommended to use professional scanning equipment. Electronic signatures must be included.Enterprise Digital Certificate of the Proxy PartyandElectronic signature of the legal representativeDual elements.

How to Avoid Tax Refund Risks?

• EstablishedThree-document verificationMechanism (Customs Declaration Form, Settlement Statement, VAT Invoice)
• The foreign exchange receipt must be clearly marked.Statement number
• MaintainLogistics trackingThe logic is consistent with the settlement date.

What important policy changes occurred in 2025?

• Digital Declaration: Paper documents are for record-keeping purposes only, while electronic data serves as the basis for law enforcement.
• Special VAT invoicesRemarks column addedStatement numbermandatory fields
• Cross-border RMB settlements require submission ofBank Authenticity Verification Report

What are the new requirements for the shelf life?

According to the "Regulations on the Retention of Import and Export Goods Declaration Documents" revised by the General Administration of Customs in 2025, the retention period for agency export settlement documents and related vouchers has been extended from the originalExtended from 5 years to 7 years。It is recommended to adoptCloud storage + local backupDual-track system: A chemical company was fined 470,000 yuan due to the loss of documents from 2018 to 2020 caused by a server failure.