I. ThroughAgency export,Does it affect tax refund eligibility?

According to the latest <Export goodsValue-added Tax and Consumption Tax Management Measures, the agency export model itself does not affect tax refund rights, but must meet three mandatory conditions:

• A genuine trade background: Complete purchase contracts, payment vouchers and logistics documents must be provided
• 30. Foreign exchange receipt verification certificate: Foreign exchange must be settled compliantly through the agency companys account
• :
  • The buyer on the VAT invoice must match the client in the agency agreement
  • The operating unit on the customs declaration must match the agency companys name
  • The payer on the foreign exchange receipt must match the buyer in the foreign trade contract

37. II. AgencyExport tax refundWhat core documents need to be prepared?

In the 2025 General Administration of Customs updated tax refund declaration system, agency export enterprises must submit:

• Basic legal documents:
  • Notarized agency export agreement (Chinese and English versions)
  • Tripartite payment agreement for goods
• Trade documents:
  • VAT special invoice (must be issued within 60 days before customs declaration)
  • Export customs declaration form with customs verification stamp (electronic + paper version)
• Foreign exchange documents:
  • Bank foreign exchange receipt (must show agent company account)
  • Foreign exchange monitoring system declaration record

III. AgencyExport tax refundThe standard process includes

Based on our practical experience serving 500+ enterprises, we recommend the following steps:

• First stage: Trade preparation
  • Sign an export agreement with tax rebate clauses with the agent company
  • Confirm the goods fall within the latest version of the Tax Rebate Commodity Code Table
• Phase 2: Document circulation
  • The agent company shall transfer customs documents within 3 working days after completing customs declaration
  • Request the agent company to issue foreign exchange receipt confirmation after payment collection
• Phase 3: Tax rebate declaration
  • Submit electronic data using the State Taxation Administration's "Single Window" system.
  • Paper materials must be submitted within 15 days after electronic declaration

IV. What Are Common Risk Points in Agency Export Tax Refunds?

2025 audit cases show main risks concentrate on:

• 50. The qualification risk of the agency company:
  • Verify the agent companys customs AEO certification status
  • Confirm its foreign exchange payment enterprise directory registration status
• Documentary logic contradictions:
  • Customs declaration amount differs from invoice amount by more than ±5%
  • Logistics document date later than customs declaration date
• : Tax refund losses caused by the certification time - effect of special VAT invoices:
  • For cross - border RMB settlement, messages of the RCPMIS system need to be provided.
  • Third-party payments require advance filing

V. How to Choose Reliable Agency Export Service Providers?

We recommend evaluating agent companies from three dimensions:

• Qualification review:
  • Check the customs-filed Customs Declaration Enterprise Registration Certificate
  • Confirm possession of Class A export tax rebate enterprise qualification
• Business Capabilities:
  • No fewer than 20 operation cases of same category products
  • Experience handling entrepot trade and special supervision zone business
• Wind control system:
  • Whether equipped with trade authenticity verification system
  • Ability to provide real-time electronic customs document query channel