Through agencyExport tax refundIs it legal?

According to the latest 2025 Export Goods Tax Refund (Exemption) Management Measures,Entrusting agency export is completely legal, but must meet three core conditions:

• The agent must possess import and export operation rights
• Sign standardized export agency agreements (must include tax identification numbers of both parties)
• The "domestic consignor" on the export declaration form must display the actual production enterprise.

How to choose a reliable tax refund agent?

It is recommended to evaluate agency companies from five dimensions:

• Qualification verification
  • Customs AEO certification status
  • Foreign exchange administration directory enterprise qualification
• Industry Experience
  • No fewer than 20 tax refund cases for similar products
  • Familiar with customs clearance requirements of target countries
• Security of funds
  • Require performance bond provision
  • Verify bank credit line

Detailed explanation of the full process of agency export tax refund

The latest 2025 tax refund process includes six key steps:

• Sign tripartite agreement (manufacturer, foreign trade agent, overseas buyer)
• Customs documentsDocument preparation (special attention to HS code accuracy)
• Foreign exchange verification (must be completed within 90 days after goods departure)
• VAT special invoice certification (billing information must match customs declaration)
• E-tax bureau declaration (new 2025 AI intelligent document review function)
• Tax refund transfer (average processing time reduced to 45 working days)

What are the common pitfalls in agency tax refund?

Recent three-year typical cases show main risks concentrated in:

• Document inconsistency: Product name differences between customs declaration and VAT invoice exceed 3 characters
• Missing logistics documents: Mandatory requirement starting 2025 to provide container numbers and seal photos
• Incorrect exchange rate conversion: Must use Bank of Chinas spot exchange buying rate on customs declaration date

What changes will the 2025 tax refund policy bring?

Three major policy adjustments this year require special attention:

• Mechanical and electrical products tax rebate rates generally increased by 2% (up to 17%)
• Launch of blockchain tax refund verification system (requires completing data upload in advance)
• New cross-border e-commerce tax refund express channel (limited to single transactions below $20,000)