
I. What is an Entrusted Export Agency Agreement?
The entrustment agency export agreement is signed between a manufacturing enterprise and a professional foreign trade company.Legal contract, explicitly stipulating that the foreign trade agent shall handle the matter in its own name.customs clearance, foreign exchange collection, tax refund, and other comprehensive export procedures. According to Article 38 of the latest "Foreign Trade Law" in 2025, the agent must hold AEO (Authorized Economic Operator) certification from customs, and the principal is required to provide complete special VAT invoices.
II. What is the fundamental difference between self-operated export and agency export?
From a legal entity perspective, there are three core differences:
- The subject of customs declaration varies.: Self-operated exports use the company's own customs code, while agency exports use the agency company's code.
- Different remittance channels: Self-operated exports receive payments directly, while agency exports require transfer through the agency company's account.
- Different tax refund responsibilities: Self-operated exports handle tax refunds independently, while agency exports have the refund claimed by the agent.
III. How to Handle Matters Not Addressed in the Agreement?
According to the Supreme People's Court's release in 2025,"Judicial Interpretation (VII) on Foreign-Related Civil and Commercial Cases", for matters not agreed upon, industry practices shall take precedence. For example:
- When the terms of cargo transportation are not agreed upon, the default method shall be FOB.
- When the payment term is not clearly specified, it shall be referenced to 30 working days after the issuance of the bill of lading.
4. How should the agency service fee be calculated?
The current mainstream pricing models consist of three tiers:
- Basic agency fees: Charged at 0.8%-1.5% of the export amount.
- Additional service fee:
- LC Document Review: 500-2000 RMB per transaction
- Special Document Authentication: An additional 20% service fee will be charged based on the consulate/embassy's standard rates.
- The risk guarantee: Typically, 10%-15% of the contract amount is charged.
Five isExport tax refundHow is the responsibility divided?
According to Announcement No. 58 of the State Taxation Administration in 2025, the agency agreement must clearly specify three points:
- Time limit for tax refund receipt (generally not exceeding 45 working days)
- Process for Handling Defective Instruments
- The loss-sharing ratio due to policy changes
6. How to prevent the agency company from misappropriating the payment?
Recommended adoptionTriple safeguard measures:
- Request the agency to open a joint custody account.
- The agreement stipulates that foreign exchange funds must be transferred within 24 hours of receipt.
- Designate oneself as the beneficiary when applying for export credit insurance.
7. How to pursue accountability in the event of a trade dispute?
It is essential to pay attention to the provisions in the agreement.Three Key Clauses:
- Agreement on the Place of Dispute Resolution (It is recommended to choose the court in your own jurisdiction)
- Allocation of Burden of Proof Clause
- Maximum Compensation Limit Clause
8. What are the special considerations for the 2025 policies?
Focus on the impact of two new policies:
- General Administration of Customs"Digital Trade Regulation"The agency agreement must be uploaded to the Single Window for filing.
- The new regulations from the State Administration of Foreign Exchange clarifyAgent collection of foreign exchange requires a thorough review of the trade background.
9. How long should the agreement period be set for?
Based on industry practice recommendations:
- New customers signing their first contract for a short-term agreement of 3-6 months.
- Stable cooperative clients can sign a one-year agreement.
- Commodity trading advice: single ticket, single signature.
10. Under what circumstances can the agreement be unilaterally terminated?
as prescribed by lawThree Major Termination ScenariosThe Commodity Code on the Customs Declaration Form Does Not Match the Product Name on the Invoice
- The agent's three consecutive operational errors resulted in significant losses.
- The delay in foreign exchange receipts exceeds 15 working days.
- Discovery of fraudulent qualifications or non-compliant operations by the agent.
11. How to Verify the Authenticity of an Agency's Qualifications?
Must be verifiedFive Certificates and One Code:
- Customs AEO Certification Certificate (verified through the China Customs website)
- Register of Foreign Exchange Administration
- Export Tax Refund (Exemption) Filing Certificate
12. What are the three most critical factors when selecting an agency?
Based on 20 years of industry experience, it is concluded that:
- Industry focus:Priority will be given to agents with experience in operating similar products.
- Compliance Capacity: Verify the customs credit rating for the past 3 years
- Emergency handling capabilities: Understand the coverage of its overseas service network
(This content is prepared based on currently effective laws, regulations, and industry practices. For specific business operations, please refer to the latest official documents. If you have special business scenarios requiring consultation, you are welcome to contact a professional trade advisor for case analysis.)