I.Agency export,What are the core qualifications required for tax exemption and refund declarations?

According to the latest policy requirements for 2025, the declaration of tax exemption or refund for export agency businesses must meet the following conditions simultaneously:

• According to the latest 2025 Announcement on Improving the Tax Refund (Exemption) Management Measures for Export Goods by Comprehensive Foreign Trade Service Enterprises,,:
  • AEO certified enterprise
  • Electronic Port IC Card Filing
  • Register of foreign exchange receipts
• Client Qualifications:
  • Qualification of general taxpayer
  • 47. Export tax rebate (exemption) filing
  • Document of title to goods

II. What are the new changes in the tax refund application process for 2025?

Compared to the 2023 process, the main adjustments for 2025 are reflected in:

• Electronic upgrading:
  • The nationwide unified use of the electronic tax bureau.Export tax refundThe new "system"
  • customs clearanceSingle electronic signature replaces paper documents
• Time limit adjustment:
  • The deadline for foreign exchange receipt is shortened to within 6 months after the goods are exported.
  • The declaration deadline is extended to the VAT filing period in April of the following year.

III. How to Avoid Tax Refund Application Failure in Agency Export?

Based on the 283 cases we have handled, common risk points include:

• Certificate management:
  • The product names on the customs declaration form and the VAT invoice do not match.
  • The date of the transport document is earlier than the customs declaration date.
• Foreign exchange management:
  • The difference between the amount of foreign exchange received and the declared amount exceeds 5%.
  • Third-party payment remittance without special filing.

IV. AgencyExport tax refundWhat materials need to be prepared?

List of Application Materials for 2025 (Categorized by Business Type):

• Basic documents:
  • Agency export agreement (notarization required)
  • Special VAT invoice (deduction voucher).
• Special materials:
  • Electronic Verification Report for Ocean Bill of Lading (Applicable under FOB Terms)
  • Foreign Exchange Monitoring System Settlement Voucher

5. What should I do if I encounter system issues during the application process?

Common Solutions for the New Electronic Tax System:

• Data anomaly handling:
  • Customs Declaration Status Inquiry: Use the "Single Window" status tracking function.
  • Invoice information is abnormal: Contact the competent tax authority to resend the certification information.
• Emergency Declaration Channel:
  • During system malfunctions, paper materials may be submitted along with screenshots of the system error messages.
  • For urgent business matters, please contact the local export tax rebate office through the green channel.

6. How to Choose a Compliant Export Agent Service Provider?

It is recommended to evaluate the agency from the following dimensions:

• Qualification review:
  • Check the customs credit rating (must reach General Certification or above)
  • Verify the foreign exchange administration record filing
• Capacity of service:
  • Whether trade compliance specialists are assigned
  • Can you provide a fully electronic tracking system for the entire process?

VII. What are the common misconceptions about export tax rebate agency?

Three major pitfalls that require special attention:

• Misconceptions about tax refund rates:
  • Not all products are eligible for the 13% tax refund rate (e.g., textiles have a 9% refund rate).
• Misconceptions about Responsibility Allocation:
  • The agent shall not bear the risk of tax refund arising from the quality of the goods.
• The Misconception of Timeliness:
  • E-filing ≠ instant deposit, with an average review period of 15 working days.