I. AgencyExport tax refundWhat basic information should the invoice include?

According to the Export Tax Refund (Exemption) Management Measures issued by the General Administration of Customs in 2023, the export tax refund documents for 2025 must include the following core information:

• Company Information Module:
  • Unified Social Credit Code for Export Enterprises
  • Customs Registration Code of the Agency Company
  • The agency agreement number signed by both parties
• Goods Information Module:
  • 8-digit HS Code (2025 Customs Code 3rd Revision)
  • Amount conversion corresponding to transaction methods (FOB/CIF, etc.)
  • Consistency verification between measurement units and declared quantities

II. What are the consequences of incorrect commodity code entry?

After the implementation of the intelligent classification review system by customs in 2025, incorrect HS codes will directly trigger the following risks:

• Single tax refund delayed by 3-6 months (average delay period according to 2024 statistics)
• Accumulated errors exceeding 3 times will be included in the tax key monitoring list
• Export-controlled commodities may lead to administrative penalties

It is recommended to use the China International Trade Single Window (2025 version)Intelligent Classification Assistance SystemConduct dual verification, the system has integrated a database of 3 million product classification cases.

III. What special considerations should be taken into account for currency conversion?

Special attention should be paid to the amount conversion for different trade terms:

• FOB price declaration:
  • The overseas freight/insurance costs need to be deducted
  • Provide the freight split bill issued by the freight forwarder
• CIF price declaration:
  • The method of premium calculation must be specified in the remarks column.
  • New requirement for 2025: Attach a copy of the marine insurance premium invoice

IV. How to Avoid Common Formal Declaration Errors?

According to the 2024 tax audit case analysis, common errors include:

• The discrepancy rate between the product names on the customs declaration and the VAT invoice exceeds 15%
• Multiple batches of goods mixed declaration without specifying itemized details
• The exchange rate conversion did not use the statistical exchange rate published monthly by customs.

Recommended adoptionThree-document matching system(Customs declaration, invoice, packing list) are automatically verified, data from a leading agency company shows this system can reduce formal errors by 90%.

V. What are the new changes in tax refund declarations for 2025?

The key reform measures to focus on this year include:

• The electronic port is directly connected with the Golden Tax Phase IV system, enabling real-time data comparison.
• Newly added "green channel" enterprises can enjoy a 5-working-day fast tax refund.
• Differentiated document retention requirements are adopted for exports to RCEP member countries.

Special Notice: Effective from January 1, 2025,Paper tax refund form auxiliary submission deadlineReduced from the original 30 working days to 15 working days.

VI. What compliance factors should be considered when selecting an agency company?

To ensure compliance with tax refund declarations, it is recommended to focus on examining the following aspects of the agency company:

• AEO Certification Level (It is recommended to prioritize enterprises with Advanced Certification)
• Are there professional personnel with qualifications such as customs classification specialists?
• Whether to use the tax filing management system

A case study of a listed foreign trade group shows that selecting an agency company with the aforementioned qualifications can increase the tax refund approval rate to 98.7%.