I. What is an agencyExport tax refund?

Agency export,Tax rebate refers to the business model in which a manufacturing enterprise entrusts a foreign trade comprehensive service enterprise to handle.Export tax refundAccording to the latest Announcement on Improving the Management Measures for Tax Rebates Handled by Foreign Trade Comprehensive Service Enterprises in 2025, eligible comprehensive service enterprises can provide full - process services including customs declaration, foreign exchange collection, and tax rebate declaration for small and medium - sized manufacturing enterprises.II. The basic process of agency export tax rebate in 2025

Step 1: Qualification review

• The manufacturing enterprise should have the general taxpayer qualification
  • The agency company should have the AEO certification of the customs and the tax rebate qualification
  • Step 2: Sign a tripartite agreement
• Clarify the rights and obligations of the manufacturing enterprise, the agency company, and the overseas buyer
  • Pay special attention to the risk - sharing clause (it is recommended to refer to the Guidelines for Preventing Export Tax Rebate Risks in 2023)
  • Step 3: Document preparation and review
• Step 3: Document Preparation and Review
  • Customs declaration form, special VAT invoice, foreign exchange receipt voucher
  • In 2025, the electronic version of the Export Goods Tax Payment Split Slip will be added

III. What materials are required for agency export tax rebate?

According to the latest requirements in 2025, the main materials include:

• Basic certificates
  • Duplicate of the business license of the enterprise
  • Registration Form of Foreign Trade Operators
• Transaction vouchers
  • Export goods customs declaration form (printed version from the electronic port)
  • Special VAT invoice (the export contract number shall be indicated in the remarks column of the invoice)
• Proof of funds
  • Bank exchange settlement statement or foreign exchange receipt notice
  • Since 2025, the Cross - border RMB Settlement Declaration Form needs to be attached

IV. Answers to common questions about agency export tax rebate

• Q: Can I handle the export tax rebate by myself?

  Manufacturing enterprises can handle tax rebates independently, but they need to be equipped with a professional team to handle document review, system declaration, etc. According to the 2024 customs statistics, the tax rebate cycle of enterprises entrusting professional agents is shortened by an average of 15 working days.

• Q: How long is the tax rebate cycle?

  Starting from the date when all documents are complete, in 2025, tax departments in various places promise to complete the review within 10 working days. However, the actual cycle is affected by factors such as the quality of documents and the progress of foreign exchange verification.

• Q: How is the tax rebate amount calculated?

  The tax rebate amount = the amount of the special VAT invoice × the export tax rebate rate of the goods. Note that the tax rebate rates of some commodities have been adjusted in 2025. For example, the tax rebate rate of new energy vehicle parts has been increased to 13%.

V. How to prevent the risks of agency export tax rebate?

• Contract risks

  Clearly stipulate the agents obligation to verify the authenticity of the documents, and draw up clauses with reference to the typical cases of trade agency disputes announced by the Supreme Peoples Court in 2024.

• Qualification risks

  Check the customs credit rating of the agency company (it needs to reach general credit or above) and the filing situation with the State Administration of Foreign Exchange.

• Funding risk

  It is recommended to choose an agency company that provides fund supervision services to ensure that the tax rebate funds directly enter the designated account of the manufacturing enterprise.

VI. What should be noted when choosing an agency company?

• Check whether it is on the pilot list of foreign trade comprehensive service enterprises of the Ministry of Commerce
• Confirm the docking situation between the ERP system and the single window
• Understand the handling plan for abnormal tax rebate situations (such as the new tax rebate abnormal early - warning mechanism implemented in 2025)
• Compare the service rate (the industry standard is 0.8% - 1.5% of the tax rebate amount)