25. I. Agency sea freightExport tax refund26. What basic conditions need to be met?

27. According to the latest export tax refund policy in 2025, enterprises handling sea freight export tax refund through an agency company must meet all of the following conditions simultaneously:

• 28. The goods actually leave the country29. It is necessary to provide the export goods declaration form (tax refund copy) issued by the customs
• 30. Foreign exchange receipt verification certificate31. The foreign exchange receipt certificate or electronic data issued by the State Administration of Foreign Exchange
• Special VAT invoices32. The compliant input invoice obtained in the procurement process
• 33. Agency agreement filing34. The written entrustment agreement signed with the agency company needs to be filed with the customs

20. II. How is the amount of sea freight export tax refund calculated specifically?

35. In 2025, the export tax refund rate will maintain classified management, and the calculation formula is:

• 36. Tax refund amount = Tax calculation basis × Tax refund rate
• 37. The tax calculation basis takes the lower value of the following two:
  • 38. Free on Board (FOB) price of export goods
  • 39. Procurement cost (including VAT amount)

40. Example: The FOB price of a certain enterprises export of chemical raw materials is $10,000 (exchange rate 7.0), and the procurement cost including tax is ￥60,000, with a tax refund rate of 13%
Tax calculation basis takes RMB 60000 (since 60000 < 70000)
42. The tax refund amount = 60,000×13% = ￥7,800

21. III. How does the agency company affect the tax refund calculation?

43. Professional agency services can help enterprises optimize the tax refund process:

• 44. Confirmation of tax refund rate45. Accurately match the latest tax refund rate through the HS CODE
• Certificate of Audit46. Discover common problems in advance, such as inconsistencies between the product name and specifications on the invoice and the declaration form
• 47. Exchange rate selection48. Select and calculate according to the export date of the declaration form or the exchange rate on the 1st of the current month
• 49. Risk warning50. Monitor the overseas exchange collection period (the current regulation is before April 30th of the following year after export)

22. IV. How to query the latest export tax refund rate in 2025?

Three official inquiry methods are recommended:

• The "Export Tax Rebate Rate Inquiry" module on the official website of the State Taxation Administration (updated weekly)
• General Administration of Customs "Commodity Classification Decision Inquiry System" (Confirm HS Code)
• E-Tax Bureau Enterprise Portal "Tax Refund Management" Platform (Binding Enterprise Information)

23. V. Will the agency service fee affect the actual tax refund income?

Attention should be paid to the differences in the calculation methods of agency fees:

• Fixed rate mode: Charged at 0.8% - 1.5% of the tax rebate amount
• Segmented charging mode:
  • Tax rebate amount ≤ 100,000: 800 - 1,500 yuan per order
  • 100,000 - 500,000: 0.6% - 1%
  • Over 500,000: 0.3% - 0.8%

Request the Agency to provideCost Estimation Comparison TableFocus on:
1) Whether bank handling fees are included
2) Terms for handling abnormal tax rebate returns
3) Solutions in case of foreign exchange collection delays

24. VI. What situations will lead to a reduction in the tax refund amount?

According to the data in the 2024 export tax rebate inspection case database, common risk points include:

• Cross - year purchase invoices: The export date and the invoice issuance date exceed 1 year
• Incorrect commodity classification: A certain enterprise misclassified 63079090 as 63079010, with a tax rebate rate difference of 4%
• Defects in transportation documents: LCL goods lack the house bill of lading (HBL) from the shipping company
• Incorrect exchange rate conversion: The exchange rate on the first working day of the month of export was not used as required

Enterprises are advised to check with the agency company monthlyTax Rebate Progress Tracking Sheet, especially pay attention to the document collection window within 180 days after customs declaration to avoid losses caused by overdue declaration.