What isAgency export,What are the changes in the latest policies?,

Tax - free certificate?,Export tax refundThe tax - free certificate for agency export is an important voucher for foreign trade agency enterprises to handle for the principal. According to the \Notice of the Ministry of Finance and the State Taxation Administration on the Value - added Tax and Consumption Tax Policies for Labor Services\ (the latest revised version in 2025), this certificate is used to confirm the authenticity and compliance of export business. When a manufacturing enterprise entrusts a foreign trade company to act as an agent for export, the entrusted party (the foreign trade company) applies to the competent tax authority for issuance, which serves as an important basis for the principal to declare tax - free.,Export goodsTypical scenarios that require handling the tax - free certificate for agency export include:,

Which enterprises need to handle this certificate?

Entrusting a foreign trade company to export self - produced goods,

• Production - type enterpriseTrading enterprises,
• Exporting non - self - produced goods through the agency model,Exporting goods through a third - party logistics enterprise,
• Cross-border e-commerce companiesSpecial reminder: According to the new cross - border e - commerce tax policy in 2025, for export businesses involving the bonded stock - up model, special attention should be paid to the timeliness of certificate issuance.,

Step 1: Contract filing,

What are the steps in the handling process?

• Sign a standardized agency export agreement,
  • Register and file in the single - window system of the customs,
  • Step 2: Export declaration,
• Complete the actual export declaration of goods,
  • Obtain complete electronic data of the customs declaration form,
  • Step 3: Certificate application,
• Submit an application through the electronic tax bureau,
  • Upload scanned copies of the customs declaration form, agency agreement, etc.,
  • The export goods customs declaration form (tax - refund link) issued by the customs,

What core materials need to be prepared?

• Original agency export agreement stamped with the official seal
• Foreign exchange receipt voucher (should be consistent with the declared amount),
• The principals VAT return,
• For special commodities, an export license / inspection report is required,
• Note: Since 2025, all materials need to be uploaded in encrypted PDF format through the electronic tax bureau, and the retention period of paper materials has been extended to 10 years.,

Question 1: Inconsistent information between the customs declaration form and the agency agreement,

How to avoid common problems?

• Ensure that the commodity names, specifications, models, quantity and amount in the contract completely correspond to those on the customs declaration form. It is recommended to use the customs HS code as the standard description when signing the agency agreement.,

  Question 2: The foreign exchange receipt time exceeds the specified period,

• According to the new foreign exchange management regulations in 2025, foreign exchange receipt for exports must be completed within 210 days after the goods leave the country. It is recommended to establish a foreign exchange receipt tracking and early - warning mechanism.,

  Question 3: Improper handling of cross - year business,

• For businesses with exports in December and foreign exchange receipts in January of the following year, cross - year business filing needs to be carried out in the electronic tax bureau to avoid affecting the timeliness of tax - free declaration.,

  The \Announcement on Improving the Administration of Tax Rebates (Exemptions) for Export Goods of Foreign Trade Comprehensive Service Enterprises\ implemented in 2025 especially emphasizes:,

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New blockchain electronic evidence - keeping requirements,

• The classification management level needs to reach above B level,
• Export tax refundBusinesses with a single - ticket amount exceeding $500,000 require on - site verification,
• It is recommended that enterprises participate in the export tax rebate policy interpretation meetings held by the tax authorities every quarter to obtain the latest policy updates in a timely manner.,

What is the tax - free certificate for agency export? 5 key issues that foreign trade enterprises must know_Shanghai Comprehensive Agency Service Import and Export Service,