Does trade agency count as enterprise self-export? Will agency export affect tax rebates?

Does a trade agent actually qualify as an exporter?

According to international trade practices and Article 46 of Chinas Customs Law, the core criterion for determining export behavior lies in the ownership of goods. Under agency export models:

• Trade agency enterprisesAs service providers, handle customs clearance, transportation and other procedures on behalf of the principal
• Actual goods owner(The commissioning enterprise) is the legally recognized export entity
• The consignor field on customs declaration forms should contain the principals information (Customs General Administration Announcement No. 103 of 2020)

Will agency export result in loss of export enterprise qualifications?

Latest in 2025foreign tradeThe regulatory system indicates that the agency export model itself does not affect a companys export qualifications, but three key points require attention:

• VAT invoices must reflect the actual ownership relationship of the goods
  • The principal issues sales invoices to overseas buyers
  • The agent only charges service fees and issues service-type invoices
• Accurately distinguish between domestic consignor and production/sales unit on customs declarations
  • Case: An electromechanical enterprise experienced a 3-month tax refund delay in 2024 due to confused field entries
• A complete export agency agreement should be attached with:The path must be consistent with the subject of the trade contract

How to prevent tax refund risks in agency exports?

According to the State Taxation Administration in 2025Export DrawbackManagement measures, under the agency export model:

• The fees paid to a compliant agency company can be regarded asEligible for tax refund benefits, complete evidence chain must be prepared
  • Including agency agreements, cargo handover documents, foreign exchange vouchers, etc.
• The cost and expenses corresponding to tax - exempt incomeCustoms declaration information must be completely consistent with actual transactions
• Principles for handling special circumstances:
  • Under EXW terms, freight forwarders may be identified as exporters
  • Under FOB/CIF terms, the principal remains the export entity

How to determine whether you qualify as an export entity?

Judgment is made through three dimensions:

• Contract dimension: The entity that signed the sales contract with the foreign buyer
• Title dimension: The legal owner of goods before shipment
• Risk dimension: The entity bearing risks such as cargo loss/damage and quality disputes

Typical case comparison:

• Company A entrusts an agent to export self-produced equipment (classified as self-export)
• Company B purchases domestic goods outright for resale overseas (classified as self-operated export)

It is recommended that enterprises clearly stipulate when signing the agency agreementCustoms declaration entity, tax rebate entity, foreign exchange receipts/paymentsAnd other core clauses. Consult professional trade lawyers when necessary. For special trade modes, complete business filing with the competent customs in advance.