I.Agency export,Who exactly is the reporting entity?

According to the "General Administration of Customs 2025 Measures for Import and Export Declaration Management," agency export declarations must comply withDual-header Declaration principle:

• The "Consignor" field on the customs declaration form should be filled in with the information of the commissioning party.
• The "Reporting Unit" column should be filled in with the agent company's information.
• The original notarized power of attorney must be submitted simultaneously.

II. What core documents are required for export agency?

Under the 2025 electronic documentation requirements, the following documents must be ensured to be complete:

• Basic documents:
  • Original Agency Export Agreement (including signatures of both parties)
  • Scanned copy of the client's business license
• Trade documents:
  • Proforma invoice (must indicate trade terms)
  • Packing List (reflecting actual consignor information)
  • Transport documents (the bill of lading must be consistent with the declaring entity).

III. How to Prevent the Risk of Incorrect Commodity Code Classification?

Recommended adoptionThree-level verification mechanism:

• The client provides the initial version of the HS code.
• Review by the agency's customs affairs department
• Confirmed through the Customs Pre-classification System (with new AI-assisted classification feature added in 2025).

IV. How to fill in the production and sales unit on the customs declaration form?

According to the 2025 declaration guidelines:

• The name and code of the actual production enterprise must be filled in.
• If the export is entrusted by a trading company, fill in the information of the trading company.
• 16. Special circumstances:
  • For processing trade, fill in the processing enterprise
  • Market procurement trade: Fill in the purchaser's information.

5. How to handle agency export foreign exchange collection and tax refund?

Special attention is neededThe matching of fund flow and goods flow:

• Remittance Path:
  • Foreign exchange must be deposited into the agent's corporate account.
  • Please provide proof of correspondence between the foreign exchange receipt and the customs declaration form.
• Tax refund procedure:
  • The special VAT invoice is issued by the production enterprise to the agent.
  • The subject of tax refund can be either the agent or the principal (must be specified in the agreement).

6. How is the legal liability for false declarations allocated?

According to the 2025 Administrative Penalty Discretion Benchmark:

• Agent's Responsibilities:
  • Failure to fulfill reasonable review obligations shall bear joint and several liability.
  • The maximum fine per ticket is raised to 500,000 yuan.
• Responsibilities of the Client:
  • The primary responsibility for providing false information leading to declaration errors.
  • Included in the Customs Credit Management Blacklist

VII. How to respond when encountering customs inspections?

Proposal to establishEmergency response procedure:

• Pre-inspection preparation:
  • Confirm the actual storage location of the goods in advance.
  • Prepare a dedicated inspection toolkit (including unpacking tools and protective equipment).
• On-site coordination:
  • The agent must send personnel to be present.
  • Promptly contact the client to provide supplementary explanations.

8. What are the major upgrades to the declaration system in 2025?

Key Focus on Three Major Changes:

• Intelligent Document Review System:
  • The HS code logic validation strength has been increased by 30%.
  • Added automatic comparison function for rules of origin.
• Document Upload Specifications:
  • The agency agreement must include a QR code anti-counterfeiting label.
  • The invoice must be accompanied by blockchain verification information.

(Note: The policies mentioned in this article are valid until June 2025. For specific operations, please refer to the latest customs announcements. It is recommended that enterprises regularly participate in AEO-certified enterprise training to obtain real-time policy interpretations.)