I. What isExport agentAgreement?

Export agentThe agreement isForeign trade service enterprises with import and export rightsAgency contract concluded with the manufacturer/supplier. Pursuant to Article 919 of the Civil Code on agency contracts, the agent shall handle export customs clearance in its own name,Collecting Connection, full-suite foreign-trade services including tax-rebate filing; the principal bears the actual goods risk and pays the agency service fee.

7. II. What Are the Fundamental Differences Between Export Agency and Self-Operated Exports?

• Differences in Legal Subjects:
  • Agency Export: The agent, acting as the service provider, does not assume any buying or selling risks.
  • Self-operated export: The foreign trade company, acting as the purchaser, bears the risk of the goods.
• Method of fund flow:
  • Agency Model: The foreign merchant's payment is directly remitted into the supervisory account of the agency company
  • Self-operated model: The foreign trade company handles foreign exchange receipts and payments on its own

III. What core clauses must an agency agreement include?

The 2025 edition of the “International Trade Agency Service Standards” recommends that the agreement must clearly specify the following seven clauses:

• Scope of Agency Services (Customs Declaration / Logistics / Tax Refund, etc.)
• Commission Calculation Method and Payment Cycle
• Detailed Rules for Foreign Exchange Account Management
• Quality Dispute Resolution Mechanism
• Guarantee of intellectual property rights
• Definition of Liability for Breach of Contract
• Force Majeure Handling Plan

4. What legal risks should be noted when signing an agency agreement?

A typical case adjudicated by a local court in 2024 shows that losses resulted because the agreement failed to clearly stipulate the following:

• Dispute over the Consignee on the Customs Declaration:The agency's operational error resulted in the inability to claim a tax refund.
• Foreign Exchange Retention Risk:Failure to stipulate a settlement deadline leads to exchange-rate losses
• Third-party liability shifting:Freight forwarder's operational error resulted in cargo damage

Suggested supplementationPerformance bond clauseandError Operation Insurance Clause.

V. How to Select a Reliable Export Agency Company?

• Verify the enterprise credit report (focus on the customs credit rating)
• Provide the tax refund filings for the past three years.
• Confirm the SAFE filing status
• Assess the stability of logistics partnership channels
• Request an on-site inspection of the foreign exchange account management system

VI. In an agency export arrangement, who bears the tax risk?

Pursuant to State Taxation Administration Announcement No. 38 of 2025, the agency export business shall implementdual-track responsibility system:

• The commissioning party shall be responsible for the authenticity of the VAT invoice.
• The agent shall be responsible for the compliance of export documentation.
• Both parties toExport tax refundJoint and several liability for the materials

VII. Under what circumstances must the agency agreement be terminated?

• The customs credit rating of the agent has been downgraded to a discredited enterprise.
• Three consecutive occurrences of document declaration errors
• The foreign exchange receipt is delayed beyond the period stipulated in the contract
• More than five service complaints in a year with no improvement

8. Is the agency agreement executed electronically valid?

Pursuant to Article 14 of the Electronic Signature Law, a reliable electronic signature that meets the following conditions shall have legal effect:

• The signing platform is certified by the State Cryptography Administration.
• Electronic contracts are archived on the judicial blockchain
• Both parties have completed enterprise real-name verification.
• The contract version is accompanied by a digital timestamp.