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According to the 2025 Value-Added Tax Management Measures for Cross-Border Taxable Activities, agency export profits must be classified into two types:

According to the 2025 Value-Added Tax Management Measures for Cross-Border Taxable Activities, agency export profits must be classified into two types:

Must enterprises handle the import - export right by themselves?

According to the latest regulations of the General Administration of Customs in 2025,Enterprises can carry out import and export business through two methods.:

  • Self - operated mode: Apply for the Registration Form for Foreign Trade Operators and the customs code.
  • Agency mode: Entrust a qualified importExport agentCompany to operate.
    • The agency company should hold the Registration Form for International Freight Forwarding Enterprises.
    • The AEO certification level of the agent needs to be reviewed (it is recommended to choose an enterprise with AEO advanced certification).

In 2024, a certain electromechanical enterprises goods were detained due to improper self - handling of customs filing. In 2025, after changing to an AEO Advanced Certified agency company, the customs clearance efficiency increased by 40%.

What are the changes in the handling process of import and export agency certificates in 2025?

Compared with the filing system in 2023, the main adjustments of the new policy in 2025 include:

  • The processing time limit for the Electronic Port IC card has been shortened to 3 working days.
  • SAFE registration changed to 'register first, verify later' mechanism
  • Customs declaration unit registration achieves 'one-window service', integrating the original customs code,Inspection of vaccinesrecorded

Recommended handling steps:

  1. Sign a formal agency agreement (the liability clauses of both parties need to be clearly defined).
  2. The agent completes the update of customs filing information.
  3. Handle the Electronic port IC card and operator card.
  4. Register of foreign exchange receipts

What is the specific operation process of agency import and export?

In 2025, compliant agency companies must meet:

  • Three-in-one business license includes 'import and export of goods' in its business scope
  • The Record - filing Form of International Freight Forwarding Enterprises within the validity period (which can be queried through the business system of the Ministry of Commerce).
  • The AEO certification status of the customs (it is recommended to request a copy of the certification).
  • Enterprises in the list of the State Administration of Foreign Exchange (it is possible to request the foreign exchange settlement records of the past 3 months).

In 2024, a certain food export enterprises $1 million in payment was frozen due to entrusting an unqualified agency company. This case was selected as a typical case of foreign trade risk warning by the Ministry of Commerce in 2025.

What documents do enterprises need to prepare under the agency model?

The standard document list includes:

  • Basic files
    • Duplicate of the business license (The 2025 annual business report must be completed)
    • A copy of the legal representatives ID card
  • Business documents
    • Pre - classification opinion on the product HS code
    • Certificate of origin (depending on the products tariff preference requirements).
  • Special files
    • Dangerous goods transportation identification report (for chemical products).
    • 3C certification (for electronic products).

What are the common risks in agency import and export?

According to the big data analysis of foreign trade disputes in 2025, the main risk points include:

  • Qualification risk: 12% of the disputes involve the expiration of the agents qualifications
  • The tax risks:Export tax refundThe error rate of links accounts for 34% of the overall problems
  • Logistics risk: 7.8% of the cases have problems in the connection between the freight forwarder and the customs broker

The following risk control measures are recommended:

  • Require the agent to purchase import and export credit insurance.
  • Define the document handover specifications in the agency agreement.
  • Regularly check the customs credit status of the agent.

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