Consignment agencyExport tax refundWho should apply?

According to the Export Goods Tax Refund (Exemption) Management Measures,The entity claiming the tax refund must be the same as the actual exporter.。On commissionAgency export,29. Under this mode:

• The agency company is responsible for handling customs declaration and export procedures.
• The manufacturing enterprise/foreign trade company, as the entrusting party, holds the special value-added tax invoice.
• The tax refund will be directly credited to the client's corporate account.

Special attention: The State Taxation Administration has strengthened measures for 2025.Consistency Review of Third-Party Information(Customs declaration form, VAT invoice, foreign exchange receipt), the principal must ensure that the agency agreement clearly defines the allocation of responsibilities.

2. What documents are required for export agency to apply for tax refund?

List of tax refund declaration materials for 2025 includes:

• Basic documents:
  • Original Agency Export Agreement (must include foreign exchange settlement clauses)
  • Electronic data of customs declaration and paper copies
• Tax documents:
  • Special VAT invoice (deduction voucher).
  • Copy of the export sales contract
• Foreign exchange voucher:
  • Bank receipt of foreign exchange (must match the declared customs amount)
  • Cross-border RMB settlement document (if applicable)

III. How long does the tax refund declaration process take?

According to the latest tax refund processing regulations for 2025:

• Standard processing time:15-30 business days
• The influencing factors include:
  • Document Completeness (Additional submissions will extend the processing time by 5-10 working days)
  • Customs electronic information transmission timeliness (recommended to perform data validation in advance)
  • Tax authority review batch (the 5th, 15th, and 25th of each month are centralized processing days).

IV. AgencyExport tax refundWhat are the common risks?

Based on the 300+ cases we have handled, the main risks are concentrated in:

• Document mismatch risk (probability of occurrence: 42%)
• Foreign exchange verification overdue risk (probability of occurrence 28%)
• Risk of Suppliers Issuing False Invoices (Probability of Occurrence: 19%)

Special Reminder for 2025:The difference between the declared customs value and the actual foreign exchange receipt amount must not exceed ±5%., otherwise it may trigger a tax audit.

29. V. How to choose a reliable agency export company?

It is recommended to evaluate from four dimensions:

• Qualification review:
  • Customs AEO certification qualification
  • Listed Enterprises of the State Administration of Foreign Exchange
• 22. Industry experience:
  • Export cases of similar products
  • Operation experience in special supervision areas

6. What are the new changes in the 2025 tax refund policy?

Notable adjustments for this year include:

• Added newDigital Trade Export Tax Rebate Channel
• Simplify the documentation requirements for cross-border e-commerce B2B exports
• Strict inspectionTax refund fraud-related transactions in exports(Strengthened Review of Transactions with Equity-Related Enterprises)

7. What to do if the tax refund fails?

Common Issue Resolution Plan:

• Document Correction:
  • Submit the missing documents within 15 days.
  • Request for Extension of Filing (must be submitted 5 working days in advance)
• Dispute resolution:
  • Application for Tax Administrative Reconsideration
  • Please provide supporting documents to verify the authenticity of the transaction.

Specific recommendations :By 2025, the General Administration of Customs and the State Taxation Administration have achieved real-time data sharing. It is recommended that enterprises complete the process before exporting goods.Preliminary Review of Export Tax Refund (Exemption) Filing, it can reduce the tax refund risk by more than 50%.