How many steps are involved in agency export tax rebate operations? How to avoid tax rebate risks? 2025 latest policy interpretation

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 DrawbackWhat are the essential requirements?

According to the 2025 Export Goods Tax Refund (Exemption) Management Measures, companies enjoying tax rebates through agency exports must meet the followingThree core conditions:

• Subject qualifications:
  • The principal must possessimport and exportBusiness operation rights or completeforeign tradeTrade filing
  • The agent must hold an international freight forwarding qualification certificate
• Transaction authenticity:
  • Provide complete customs declaration forms, special VAT invoices, foreign exchangeA complete export agency agreement should be attached with:Voucher
  • Proof of actual goods departure (Maritime TransportationBill of Lading/Air TransportationWaybill
• Tax compliance:
  • Special VAT invoices must be certified by the State Taxation Administration
  • The difference between foreign exchange receipt amount and customs declaration amount should not exceed ±5%

II. What are the new changes in the 2025 agency export tax rebate process?

Compared with the 2023 tax rebate policy, the main adjustments in 2025 are reflected inthree aspects:

• Electronic document upgrade:
  • Added blockchain notarization function for the International Trade Single Window
  • Customs declaration forms and VAT invoices must complete electronic signature filing
• Shortened review cycle:
  • Tax rebate cycle for Class A enterprises compressed to 5 working days
  • First-time declaration enterprises still require 15-day on-site verification
• Risk early-warning mechanism:
  • Automatic comparison system between export commodity HS codes and invoice product names
  • Goods with changed tax refund rates require supplementary customs classification pre-ruling documents

What key documents are needed for export tax refund agency services?

2025 tax refund application materials checklist includesFive major categories of core documents:

• Agency export agreement (original)
  • Agency export agreement with electronic signature (must clearly specify tax refund rights ownership)
  • Copies of business licenses and qualification certificates from both parties
• Transaction vouchers:
  • Customs declaration form with blockchain notarization (including export tax refund copy)
  • Certified VAT special invoice (purchaser must show the agents name)
• Logistics proof:
  • International transport documents (must show actual departure date)
  • Electronic receipt of customs release notice

How to avoid common risks in export tax refund agency services?

Based on audit cases from the past three years, enterprises are advised to focus onFour risk points:

• Document time logic:
  • Invoice issuance date must not be later than customs export date
  • Foreign exchange receipt period adjusted to within 12 months after export
• Commodity classification accuracy:
  • HS codes must completely match customs declaration forms and invoices
  • Anti-dumping goods require additional submissionIt is recommended to verify through the following methods:Certificate
• Agent qualification review:
  • Verify agents customs AEO certification status
  • Confirm agent has no major tax violation records

What key indicators should be considered when selecting export agency service providers?

Recommend evaluating fromfive dimensionsEvaluating agency service providers:

• Professional qualifications:
  • Possession of international freight forwarding filing certificate (valid until 2026)
  • Holding cross-border payment business license
• System integration:
  • Supporting single window data direct connection for international trade
  • Providing real-time tax refund progress tracking system
• Risk control:
  • Establishing special risk guarantee fund account
  • Purchasing export credit insurance (covering tax refund loss risk)