How do export shipping agents handle export tax rebates? These 12 questions are must-read for foreign trade enterprises

I.Export DrawbackMust it be processed through an agent?

According to the 2025 Export Goods and Services VAT Management Measures, enterprises can chooseSelf-declarationOr entrustProfessional export tax rebate agencyHandling. But in practice, 87% offoreign tradecompanies choose agency services, mainly because:

• Agencies are familiar with policy differences in various customs special supervision zones
• Professional system automatically verifies the matching between customs declaration forms and VAT invoices
• Can avoid the risk of tax rebate delays due to incomplete documents

What core materials are required for export tax rebates?

The latest requirements for 2025 must includeBasic document package:

• Customs export declaration form (printed version from electronic port)
• VAT special invoice (must be verified through the State Taxation Administration invoice verification platform)
• Copy of export sales contract (with signatures/seals of both buyer and seller)
• International transport documents (Maritime TransportationBill of Lading/Air TransportationAir waybill/railway bill)
• A complete export agency agreement should be attached with:Proof (cross-border RMB settlement requires SWIFT message)

III.Cross-border E-commerceHow to calculate the tax rebate amount?

According to the new 2025 policy for cross-border e-commerce comprehensive pilot zones, different models have different calculation methods:

• B2B direct export: Tax rebate amount = goods value × rebate rate
• Overseas warehouse export: Requires overseas warehouse registration certificate and sales list
• 9810 model: Declare based on actual exported goods, with tax rebate cycle shortened to 45 days

Is there a time limit for tax rebate declaration?

According to Ministry of Finance Announcement No. 18 of 2025:

• After goods are exportedWithin 6 monthsDeclaration must be completed
• 210 days after exportAgent Selection(Special industries can apply for extension)
• Cross-year declarations must be completed during theApril tax filing period of the following yearComplete in advance

V. How to choose a reliable export tax rebate agent?

Three dimensions recommended for evaluating agencies:

• : Customs AEO certification, Class A foreign exchange management enterprises:
  • AAA - level credit enterprise of the China Customs Brokers Association
  • Qualification for Single Window for International Trade integration
• Service capabilities:
  • Whether equipped with intelligent tax refund system (real-time progress tracking)
  • Whether providing tax risk early warning services
• Geographical coverage:
  • Service outlets established in major port cities
  • Familiar with special economic zone policies (e.g. free trade zones, comprehensive bonded zones)

VI. What are common reasons for tax rebate failures?

According to 2025 tax inspection case database, frequent issues include:

• Discrepancy between customs declaration transaction method and shipping documents (e.g. CIF quotation without freight shown)
• Mismatch between VAT invoice product names and HS codes
• Foreign exchange receipt amount differs from declared amount by over ±5%
• Failure to timely complete export goods return tax procedures

VII. How are agency service fees typically calculated?

Industry mainstream charging models:

• Percentage of tax rebate amount: 0.8%-1.2% (including basic services)
• Per-document fee: 200-500 yuan/order (suitable for small orders)
• annual service packages: 50,000-200,000 yuan/year (including risk guarantee services)

VIII. What situations may cause tax rebate delays?

Main delay scenarios reported by General Administration of Customs in 2025:

• Failure to re-file after customs declaration modification/cancellation
• Missing cross-customs zone transit documents
• Goods involved in anti-dumping tax investigation catalog
• Export tax rebate rate adjustment transition period declarations