How exactly is the export tax rebate calculated for agency exports? What are the latest policy changes for 2025?

AgencyExport DrawbackWhat is the calculation formula for?

According to the latest 2025 "Administrative Measures for Value-Added Tax and Consumption Tax on Export Goods and Labor Services," the calculation of export tax rebates by agents follows the basic formula:Tax refund amount = Tax-exclusive value of goods × Tax refund rate. Among them, three core elements require special attention:

• Excluding tax value of goods= 含税采购价 ÷ (1+增值税率)
• Tax refund ratePlease check the corresponding tariff rate for the HS code of the product on the official website of the General Administration of Customs (the average tax rebate rate for electromechanical products in 2025 will remain at 13%).
• The exchange rate shall be based on the central parity rate of foreign exchange on the first working day of the export month (with the addition of cross-border RMB settlement exchange rate conversion specifications in 2025).

What optimizations will be made to the 2025 application process?

The three facilitation measures implemented by the State Taxation Administration in 2025:

• The deadline for electronic filing has been shortened.
  • The agency must complete the document filing within 90 days after export (previously 180 days).
  • The tax refund application cycle has been shortened to 15 working days.
• Intelligent Document Review System Upgrade
  • Added HS code auto-matching feature.
  • Automatic verification of customs declaration forms and VAT invoice data
• Cross-departmental data interoperability
  • Real-time data sharing among customs, taxation, and foreign exchange authorities
  • Customs DeclarationA complete export agency agreement should be attached with:The write-off period has been extended to 210 days.

What situations will lead to tax - rebate failure?

According to the statistical analysis of audit cases from 2023 to 2024, the three high-risk areas are:

• Input invoice issues
  • The supplier's tax credit rating is below Grade B.
  • The product name on the invoice does not match that on the customs declaration.
• Document Filing Deficiencies
  • Maritime TransportationThe consignee on the bill of lading shows the intermediary rather than the end buyer.
  • The amount on the proforma invoice deviates from the customs declaration by more than 5%.
• Abnormal foreign exchange receipt
  • Cross-border RMB settlement was not conducted through the designated account.
  • The proportion of advance payments exceeds 30% without special declaration.

How to choose a reliable export agency company?

Recommended to evaluate agency company professionalism from three dimensions:

• Qualification review
  • Possessing Customs AEO Advanced Certification
  • State Administration of Foreign Exchange Classified Management Category A Enterprises
• Data - Driven Decision - Making
  • Provide a full-process visual tracking system.
  • A dedicated trade compliance review position is established.
• Service transparency
  • Clearly inform the customs declaration product name review strategy.
  • Provide a detailed estimate calculation sheet for tax refunds.

What materials are required for export agency?

The updated list of application materials for the 2025 edition includes:

• Basic trade documents
  • Original Proforma Invoice
  • Packing List (must indicate net weight, gross weight, and volume)
• Proof of Funds Flow
  • Foreign Exchange Receipt Voucher (including SWIFT message)
  • Domestic special value-added tax invoice deduction copy
• Special documents
  • Declaration of Origin (Applicable to RCEP Member States)
  • Dangerous Goods Transport Identification Report (if applicable)