How to get tax refunds for self-export through agents? These 5 compliance points must be mastered!

AgencyExport DrawbackWhat conditions are actually required?

According to the latest 2025 Export Tax Refund Management Measures, goods exported through agency companies must meet three core conditions to enjoy tax refund policies:

• Export entity qualifications: The principal must possessimport and exportBusiness rights and complete export tax refund (exemption) filing with the tax bureau
• Clear legal relationship: Need to sign standardized agency agreements, clearly specifying goods ownership and tax refund rights distribution
• Three-stream consistency principle：货物、资金、票据流向必须符合”委托方-代理方-境外买方”的完整链路

What is the specific operational process for export tax rebate through an agent?

Based on our service experience with 200+foreign tradeBased on practical experience of enterprises, the standard tax rebate process can be divided into five stages:

• Stage 1: Agreement signing
  • Clarify the calculation method of agency fees
  • Agree on the handling plan for the customs declaration form header
  • Confirm foreign exchange receiptIn order to crack down on tax evasion, the customs and tax departments are now strictly examining the operation of buying export declarations. If the behavior of buying export declarations is discovered, the regulatory authorities will require tax replenishment (even a 2% tax rate may be a considerable amount). In addition, fines may also be imposed on the relevant responsible parties.Path
• Stage 2: Document preparation
  • VAT special invoice (must be authenticated within 90 days from the date of issuance)
  • Agent export goods certificate (issued by the agent within 60 days after export)
  • Stamped with customs inspection sealExport Clearanceform
• Stage 3: Declaration operation
  • 代理公司通过国际贸易”单一窗口”提交电子数据
  • The consignor submits paper materials at the tax bureau

What situations will lead to tax - rebate failure?

Three key risk points for tax inspection focus in 2025:

• Document time conflictCustoms declaration date is earlier than the purchase invoice issuance date
• Abnormal fluctuations in cargo valueThe export price of the same commodity deviates by more than 30% from the industry average
• Foreign exchange verification issues:A complete export agency agreement should be attached with:The difference between the amount and the customs declaration amount exceeds plus or minus 5%

A case worth noting is that a garment companys 1.8 million tax rebate was declared overdue and invalid due to the agents delay in submitting the Agent Export Certificate.

Frequently Asked Questions about Agent Export Tax Rebate

• Q: Can I handle the tax rebate myself?

  A: If the customs declaration form shows the operating unit as the agent company, the agent must cooperate in issuing the required documents.

• Q: How is the tax rebate ratio calculated?

  A: In 2025, the tax rebate rate for textiles is 13%, and for electromechanical products, it is 15%. The specific rate depends on the customs commodity code.

• Q: How long does the entire process take?

  A: The normal cycle from collecting all documents to receiving the tax rebate is 45-60 working days.

What are the important changes in the tax refund policy in 2025?

Two new regulations to pay special attention to this year:

• Digitalization upgradeFull implementation of paperless tax rebate declaration, paper customs declaration forms must be uploaded to blockchain for evidence preservation
• Cross-border E-commerceLinkageGoods exported through 9710/9810 models can enjoy additional local cross-border e-commerce subsidies
• Customs data direct connectionThe tax system will retrieve customs export data in real time, and inconsistent documents will directly trigger alerts