What Exactly is an Export Tax Rebate Agency Certificate? 8 Key Questions Foreign Trade Enterprises Must Understand

What isExport Drawbackan Agency Certificate?

Certificate of Agency Export Goods,service company, we combine practical experience and legal norms to provide professional advice to foreign - trade enterprises from the perspectives of liability determination and risk prevention.foreign tradeThe core credential for agency business, applied for by the entrusted party (agency company) to the competent tax authority. This document serves as both essential material for the principal to claim tax rebates and important legal proof of export business authenticity. The latest 2025 policy requires the certificate to contain complete product information, foreign exchangeA complete export agency agreement should be attached with:records, and agency agreement codes.

Why is this certificate needed?

• Essential for tax rebate claims: Principals can only process export tax rebates with this certificate
• Basis for responsibility division: Clarifies rights and obligations between agent and principal
• Proof of compliant operations: Key document for cross-border fund flows and tax audits

Complete Process for Agency Certificate Application

• Latest 2025 operation steps:
  • Agency agreement filing (must be completed before export)
  • Declaration within 15 working days after export
  • Submit electronic data and paper materials
  • Tax authorities will review within 7 working days
• Required basic materials:
  • Original agency agreement with official seal
  • Customs declaration form and shipping documents
  • Foreign exchange receipt slip (SWIFT message required from 2025)

IV. In-depth analysis of common issues

Question 1: Is an agency certificate still required for self-export?

Not required for self-operated export enterprises. Note: Announcement No. 38 of the General Administration of Customs in 2025 clearly states,Cross-legal entity agency exports within the same groupStill require certification to avoid related-party transaction risks.

Question 2: What are the consequences of late declaration?

• Applications can be submitted within 30 days of delay, but late fees apply
• Exceeding 30 days will make the principal ineligible for tax refunds (per State Tax Notice [2025] No. 12)
• Case study: A textile enterprise sufferedMaritime Transportation27 million yuan tax refund loss due to delay

Question 3: Are electronic certificates equally valid as paper certificates?

Since the nationwide rollout of the e-signature system in July 2024,Electronic certificates hold equal legal validity as paper certificates. However, cross-border transactions should retain original paper copies for verification.

V. 2025 policy change alerts

• Newly addedBlockchain evidence storageRequirements (pilot regions)
• Foreign exchange verification period shortened from 90 to 60 days
• Maximum penalty for false certificates increased to 3 times the refund amount

VI. Professional advice: How to avoid pitfalls?

• EstablishAgency business timelineMonitor time limits for each stage
• Commission professional agenciesPre - review of documents(Recommended 20 working days in advance)
• Regularly attend training sessions onElectronic port systems organized by the General Administration of Customs