Export agentThe proof must be in the goodscustoms clearanceCan it be issued in advance?

According to the current "Announcement of the State Taxation Administration on the Management Measures for Value-Added Tax and Consumption Tax on Export Goods and Labor Services" (Announcement No. 12 of the State Taxation Administration in 2013),Export agentThe proof should be issued within 60 days after the goods are declared for export.. However, in practical operations, it is recommended to adhere to the following time nodes:

• FOB/CIF and other conventional trades: Apply within 3 working days after completing the shipping procedures.
• Cross-border e-commerce B2B export: Complete the formalities within 7 days after confirming the recipient's overseas receipt.
• Goods in special customs supervision zones: The invoicing process can be initiated the day after outbound customs declaration.

Is a proxy certificate required for sample export?

Different approaches should be adopted based on the nature of the sample:

• Circumstances under which issuance is mandatory:
  • The sample value exceeds $500.
  • Test samples for subsequent formal orders
  • Display samples with separate customs declarations
• Circumstances where issuance is not required.:
  • Advertising samples provided free of charge (a written explanation is required)
  • Samples exported via express delivery without separate customs declaration

What should I do if an error is found in the issued power of attorney?

The latest processing procedure for 2025 includes three correction windows:

• 30-day golden correction period: It can be directly modified online through the electronic port.
• 31-90 day supplementary declaration period: A written explanation must be submitted to the competent tax authority.
• Special channel for over 90 days: A customs verification report and bank foreign exchange receipt voucher must be provided.

Case of an electromechanical equipment export company: Due to an error in the translation of the product name, the correction was completed within 45 days, avoiding a 17% loss in VAT refund.

Under what special circumstances is it permissible to delay issuing the certificate?

According to the Joint Announcement No. 8 of the General Administration of Customs in 2025, the following circumstances may apply for an extension:

• International transportation delay (ship company certificate required)
• Overseas client bankruptcy restructuring (requires court document authentication)
• Force majeure events (documents requiring embassy certification)
• Customs classification dispute (requires submission of pre-classification application receipt)

How to verify the authenticity and validity of a proxy certificate?

Recommend three officially verified methods:

• China Electronic Port Online Verification System (Real-time Verification)
• State Taxation Administration National Cross-Region Verification Platform
• General Administration of Customs International Trade Single Window Traceability Query

A textile exporter, upon verification through the electronic port, discovered that the certificate number provided by the agency company did not match the customs records, and promptly terminated the cooperation to avoid significant losses.

What are the consequences of common incorrect operations?

Typical violation cases in the past three years indicate:

• Issue an invoice in advance.：A company issued a certificate before export and had its tax refund eligibility revoked for three years.
• Reuse Certificate Number: Two agency companies share the same registration number, involving criminal case filing.
• Missing associated documents: Missing amendment records for the shipping documents, resulting in a loss of tax refund amounting to 860,000 yuan.

It is recommended that enterprises, when selecting agency services, must ensure that the service provider possessesCustoms AEO certification qualificationandDedicated equipment for electronic port, and establish a connection with the agency.Real-time data docking mechanism, ensuring the legality and timeliness of each certificate. In complex business scenarios, pre-communication with customs and tax authorities should be conducted promptly.