According to the Administrative Measures for Value - added Tax and Consumption Tax on Exported Goods and Services implemented in 2025, agency export tax rebate needs to meet three conditions simultaneously:Export ClearanceIs the agency company fully responsible?
The agency company assumesprimary responsibility for customs declaration, but requires the enterprise to provide complete documentation. Specific division of responsibilities is as follows:
- Agency responsibilities:
- Prepare customs declaration forms and supporting documents
- Handle customs declaration procedures
- Resolve abnormal clearance issues
- Client obligations:
- Provide accurate cargo information
- Confirm HS code accuracy
- Pay relevant taxes and fees promptly
What core documents are required for export customs declaration in 2025?
According to the latest requirements of the General Administration of Customs in 2025, export customs declaration agents must prepare:
- Agency export agreement (original)
- Signed agency customs declaration agreement (paper/electronic version)
- Commercial invoice (indicating trade terms)
- Packing list (gross/net weight must be accurate to two decimal places)
- Special documents:
- Export license (for controlled commodities)
- It is recommended to verify through the following methods:Certificate of origin (when enjoying tariff preferences)
- Dangerous goods transport certificate (if applicable)
What legal consequences may arise from HS code errors?
In 2025, customs classification inspections will continue to intensify, and code errors may lead to:
- Administrative penalty risks:
- Cargo detention resulting in port demurrage fees
- False declaration fines (5%-30% of cargo value)
- Downgrade of enterprise credit rating
- Criminal risks:
- Investigation for suspected smuggling
- Legal liability for tax fraudExport DrawbackHow are tax responsibilities divided in agency customs declaration?
Special attention should be paid to the boundary of VAT and tax refund management responsibilities:
The agency company is responsible for:
- Paying export VAT on behalf
- Declaring basic documents for export tax refund
- The production enterprise bears:
- Compliance review of input invoices
- Safekeeping of foreign exchange verification documents
- Guarantee of authenticity for tax refund materials
- Guarantee of authenticity for tax refund documents
Does the agent need to be present during customs inspection?
According to the implementation in 2025Customs Inspection Management Measures:
- Routine inspection:
- The agency company can provide remote cooperation
- Submit supplementary materials through the electronic system
- Key inspection:
- On-site cooperation from both parties is required
- Original documents must be carried for verification
How to avoid legal risks of export through purchasing orders?
For the still existing phenomenon of export through purchasing orders, the following measures are recommended:
- Compliance management:
- Establish a trade authenticity verification mechanism
- Retain complete logistics tracking evidence
- Risk control:
- Insure export credit insurance
- Regularly review the qualifications of agency companies
How to remedy delays in customs declaration time?
The following emergency solutions can be adopted when encountering customs clearance delays:
- Information synchronization:
- Immediately notify foreign customers
- Synchronize and update shipping schedule information
- Quick response:
- Apply for expedited inspection channels
- Activate backup transportation solutions
What new regulations should be noted when selecting a customs declaration agency?
According to the new standards for 2025 Customs AEO certification:
- Key qualification review points:
- Whether it has electronic port IC card operation authority
- Whether the customs system is connected to the single window
- Service capability evaluation:
- Special commodity declaration case database
- Customs compliance training system
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