How to operate the export tax rebate for agency? These 8 questions must be known by foreign trade bosses

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 DrawbackWho should handle it exactly?

According to the current Administrative Measures for Value - added Tax and Consumption Tax on Exported Goods and Labor Services in 2025, in the agency export mode, it must meetDual-header customs declarationFor products that require the addition of inhibitors or stabilizers, relevant instructions should be provided to ensure the stability of the chemical products during transportation and storage.

• The consignor on the customs declaration form shows the manufacturing enterprise
• The operating unit showsforeign tradeAgency company
• Only agent companies with export qualifications can declare for tax rebates.

Typical case: A certain garment factory entrusts Shenzhen XXimport and exportCompany to act as an agent for export. The customs declaration form must reflect the information of both parties at the same time. The agent company shall submit the tax rebate application through the electronic port.

What core documents need to be prepared for export agency?

Announcement No. 58 of the General Administration of Customs in 2025 requires that tax rebate documents be100% electronically archived, but enterprises still need to ensure:

• Basic documents
  • Special VAT invoices (certification must be completed within 72 hours after invoicing)
  • Customs declaration forms (the electronic version must be affixed with the electronic signature of the agent company)
• Auxiliary vouchers
  • Foreign ExchangeA complete export agency agreement should be attached with:Vouchers (the deviation of the foreign exchange receipt amount shall not exceed ±2%)
  • Logistics bills of lading (must be completely consistent with the mode of transportation on the customs declaration form)

How long does it take for the agency tax rebate to arrive in the account?

According to the pilot data in the Yangtze River Delta region in 2025, the normal process takes approximately45-60 working days:

• Document review stage (15 - 20 days)
  • Internal document verification by the agent company (3 days)
  • Formal review by the tax bureau (12 days)
• Tax rebate processing stage (30 - 40 days)
  • Cross - departmental data verification (18 days)
  • Treasury payment process (12 days)

Note: Starting from 2025, pilot intelligent document review areas can reduce processing time to within 30 days

What circumstances may lead to tax refund failure?

The inspection cases in 2025 show that the main risk points include:

• Time conflicts of documents (such as the invoice date being later than the customs declaration date)
• Abnormal goods flow (the container number does not match the record on the customs declaration form)
• Foreign exchange retention (failure to declare after more than 180 days of foreign exchange receipt)
• Misreporting of commodity codes (the first 6 digits of the HS Code must be accurate)

Special reminder: Newly added in 2025Traceability verification of exported goods, and proof of the raw material procurement chain is required.

How to choose a reliable agency tax rebate company?

It is recommended to evaluate from three dimensions:

• Qualification inspection
  • Enterprises with Customs AEO advanced certification are preferred.
  • Check the filing records of the State Administration of Foreign Exchange.
• Risk control ability
  • Whether it is equipped with a trade compliance audit team.
  • Can you provide document pre - review services?
• Service transparency
  • Fund flow visualization system
  • Real - time tax refund progress query function

To whom should the tax refund be paid?

It must be implemented strictly in accordance with the agency agreement:

• Production - type export enterprises
  • The tax refund is directly returned to the factory
  • The agency company charges service fees
• Trading - type export enterprises
  • The tax refund belongs to the actual owner of the goods title
  • A complete proof of goods title transfer needs to be provided

Automobile ExportCross-border E-commerceIs agency tax refund applicable?

In 2025, the new policy of the cross - border e - commerce comprehensive pilot zone clearly states:

• 9710/9810 mode
  • The agency company is allowed to make centralized declarations
  • A platform transaction data interface needs to be provided
• Goods in overseas warehouses
  • The tax refund time point is adjusted to within 180 days after actual sales
  • The destination countrys customs clearance documents need to be补交

How to calculate the tax refund amount accurately?

The latest formula in 2025:

Tax refund amount = Amount of special VAT invoice × Tax refund rate

Pay attention to three variables:

• The invoice amount needs to deduct freight and insurance premiums (based on FOB price)
• The tax refund rate query needs to be accurate to the 10 - digit HS code
• The exchange rate used is the middle price on the first working day of the month of customs declaration