What taxes need to be paid for general cargo export agency? 2025 latest tax policy analysis

I. Is VAT required for general cargo exports?

According to the 2025 Ministry of Finance Cross-Border Taxable Behavior VAT Management Measures, general cargo exports applyzero-rate policy, but two key points must be noted:

• Export enterprises must possess formal customs declaration forms andExport Drawbackspecial VAT invoices
• Goods must fall within the customs export commodity tariff classification range (recommended to verify HS codes through the Single Window system)

In practice, there was a case where a daily-use ceramics company had to pay back VAT due to incorrect HS code classification. It is recommended that enterprises regularly update their commodity classification database.

How are import duties calculated for different countries?

Import duty calculation involves three key elements:

• CommodityIt is recommended to verify through the following methods:Certificate: Under the 2025 RCEP agreement, 5 new categories of miscellaneous goods eligible for tariff reduction
• Customs dutiable value: Includes goods value + freight + insurance (CIF valuation)
• Tariff rate:
  • United States: Average duty rate for general miscellaneous goods is 3.7% (latest 2025 USTR adjustment)
  • EU: Textile duty rates can reach up to 12% (including environmental surtax)

What are the specific export tax rebate rates?

The 2025 export tax rebate rate schedule shows that miscellaneous goods can be divided into three rebate ranges:

• Basic daily necessities: 13% full rebate (e.g. kitchenware, cleaning supplies)
• Restricted commodities: 5%-9% tiered rebate (including lithium battery products, etc.)
• Non-rebate categories: 2025 newly added plastic products catalog (Customs Announcement No. 45)

Enterprises are advised to complete tax rebate filing registration through the electronic port 15 working days before shipment.

What circumstances may lead to additional taxes?

According to the 2023-2025 customs inspection case database, common risk points include:

• Incorrect commodity classification: A bamboo products company incurred 2.8 million yuan in late fees due to mixed tariff codes
• Discrepancies in declared value: Customs price questioning rate increased 17% year-on-year (2025 Q1 data)
• Defective certificates of origin: ASEAN FORM E certificate rejection inquiries increased by 23%

How to efficiently process export tax rebates?

It is recommended to adoptFour-step methodOperation Process:

• Document pre-review stage (key check: consistency between invoice product names and customs declaration)
• System declaration stage (2025 newly added AI intelligent document review module)
• Tax refund cycle control (average electronic refund processing time reduced to 12 working days)
• Annual settlement preparation (retain complete set of documents for inspection for at least 5 years)

A certainDaily necessitiesExport enterprises have successfully compressed the tax refund cycle from 45 days to 18 days through standardized processes.

VI. What are the important changes in the 2025 tax policies?

Three notable policy adjustments:

• Cross-border E-commerceB2B export single transaction limit increased to $150,000 (originally $100,000)
• Processing trade account book cancellation period extended to 470 days (General Administration of Customs Announcement No. 20251)
• 12 new AEO certification tax facilitation measures added (including priority tax refund processing)