25. Who bears the taxes in export agency business? Can you enjoy tax refunds when exporting through agents?

Export Representation27. Who bears the taxes in the business?

28. In export agency business,29. The actual tax burden entity should be determined according to the agency agreement30. Typically:

• 31. Customs duties, import VAT and other customs taxes:
  • 32. When the domestic consignor field on the customs declaration shows the agency company, the agency company pays on behalf
  • 33. Ultimately deducted from the agency fees collected from the principal or settled separately
• 34. Domestic VAT:
  • 35. For manufacturing enterprises entrusting exports: issue special VAT invoices themselves
  • foreign trade36. For trading companies entrusting exports: confirm input invoice acquisition method

37. Can you apply for tax refunds when exporting through agents?

38. Eligible principals can still enjoyExport Drawback, but note:

• 39. The tax refund declaration entity40. Must haveimport and exportEntrusted enterprise with operating rights
• Essential documentsLocal adaptation testing of parts (such as adjusting the national standard brightness of lamps);
  • Agency export agreement (must specify ownership of goods)
  • Certificate of Agency Export Goods issued by the agency company
  • VAT special invoice for corresponding goods
• 2025 latest requirement: The production and sales unit on the customs declaration must match the tax refund applicant

What tax risks are involved in agency exports?

Special attention should be paid to the following three types of risk prevention:

• Invoice risk
  • Prohibition against accepting matching invoices issued by third parties
  • Strengthened monitoring of fund repatriation, ensuring clear payment paths
• Filing risk
  • Agency agreements must be filed with tax authorities within 30 days of the first transaction
  • New electronic filing system added in 2025, late filing will affect tax refunds
• Declaration risks
  • Customs declaration,Maritime TransportationBill of lading,A complete export agency agreement should be attached with:Documents must show three-document consistency,
  • Agency fee payment vouchers must be retained for inspection

How to choose compliant export agency service providers?

Recommend evaluating agency qualifications from these dimensions:

• Possession of International Freight Forwarder Filing Form,
• AEO customs certification qualification (new Class C certification standards added in 2025)
• Tax management system must provide complete business traceability
• Agency agreement must include clear tax liability clauses:
  • Invoice issuance methods and timing
  • Dispute resolution mechanism for abnormal tax payments
  • Standardized process for document handover

What common misconceptions should be vigilant about?

• Misconception 1: The agency is responsible for all tax matters,

  In reality, the principal must still complete tax refund declarations independently, with the agency only providing supporting documents

• Misconception 2: Buying export documents can reduce tax costs,

  In 2025, customs has intensified crackdowns on document-buying declarations, with related businesses now included in the credit management system

• Misconception 3: Agency fees include tax declaration services,

  Clarify whether agency fees cover tax declaration support to avoid additional charges later