What exactly is agent export tax rebate? These 8 questions will help you fully understand

I. What is an agencyExport Drawback? Whats the difference from self-operated export tax rebates?

Agent export tax rebate refers to production enterprises without export qualifications entrusting qualified export agents to handleforeign tradecomprehensive service enterprisesagent export business, where the agent completesExport Clearance,A complete export agency agreement should be attached with:the entire process of verification and tax rebate declaration services. Compared with self-operated rebates, the core differences are:

• Different rebate entities: In agent model, the entrusted party declares rebates; in self-operated model, the exporter declares independently
• Clear responsibility division: The agent bears joint liability for authenticity of customs declarations, VAT invoices, and foreign exchange receipts
• Fund flow path: Payment must be settled through agents account to comply with foreign exchange supervision requirements

II. Which enterprises are suitable for adopting agent export tax rebate model?

According to the latest announcement from the General Administration of Customs in 2025, the following three types of enterprises are recommended to adopt agency models:

• Newly established foreign trade enterprises (export qualifications not yet completed for filing)
• Manufacturing enterprisesFirst export order(Lack of customs declaration and tax refund experience)
• Enterprises in special supervision zones (requiring comprehensive service enterprises to complete logistics connections between inside and outside the zone)

III. What is the specific operation process for agency export tax refund?

The standard business process includes 6 key steps:

• 1. Signing a tripartite agreement (manufacturer, agent, foreign buyer)
• 2. Customs declaration for export (agent acts as the operating unit for declaration)
• 3. Foreign exchange verification (settlement through the agents account)
• 4. Document collection (VAT special invoice, customs declaration form, logistics certificates, etc.)
• 5. Tax refund declaration (agent submits through electronic tax bureau)
• 6. Tax refund payment (refund transferred by agent to manufacturer)

What core documents are required for agency export?

According to theAdministrative Measures for Export Tax Refund Documents,issued by the State Taxation Administration in March 2025, the following must be submitted:

• Agency export agreement (requires customs filing)
• VAT special invoice (billing information must exactly match customs declaration)
• Export customs declaration form (declaring unit must be the agent)
• Bank foreign exchange receipt (showing agent as payee)
• Logistics transport documents (bill of lading/waybill must match declaration information)

V. How long does the agency export tax refund cycle take?

Under normal circumstances, the tax refund cycle is45-90 working days, with specific duration affected by the following factors:

• Timeliness of electronic data transmission for customs declaration (approximately 3 working days from customs to tax bureau system)
• Invoice verification progress (must complete verification within 30 days after issuance)
• Foreign exchange cancellation time (must complete international payment declaration after receiving payment)
• Tax bureau review process (priority given to Class A export enterprises)

VI. What risks need to be prevented when adopting the agency model?

Based on our experience with 200+ cases, main risks are concentrated in:

• Agent qualification risks (must verify their customs AEO certification)
• Document authenticity risks (pay special attention to correspondence between VAT invoice product names and HS codes)
• Fund security risks (recommend establishing a joint account to supervise tax refunds)
• Liability division risks (agreement must clearly define compensation liability for declaration errors)

VII. How to choose a reliable agency export service provider?

Recommend evaluating providers from four dimensions:

• Professional qualifications:
  • Enterprises with AEO advanced certification by the customs
  • Class A foreign exchange management enterprise
  • Electronic Port IC Card operation authority
• Service experience:
  • No fewer than 20 service cases in the same industry
  • Special goods (such as dangerous goods,Medical Equipment) operation experience
• Risk Control System:
  • Whether a three-level document review system is established
  • Whether professional liability insurance is purchased

VIII. Under what circumstances will agency export fail to receive tax refund?

According to the latest 2025 policy, the following situations will affect tax refunds:

• Export goods involvingProhibited/restricted export catalog
• Inconsistent measurement units between customs declaration and VAT invoice
• Foreign exchange receipt amount differs from declared amount by over ±5%
• Exceeding210 daysafter export date without submitting tax refund application
• Manufacturer fails to complete export tax refund (exemption) filing as required