How Do Foreign Trade Agents Handle Export Tax Refunds? What Documents Are Needed for Export Tax Refunds? What Risks Can Agency Companies Help You Avoid?

foreign tradeAgencyExport DrawbackWhat is the core mechanism?

Export tax rebates are essentially a policy incentive where the state refunds the value-added tax and consumption tax already levied on exported goods. According to 2023 data from the General Administration of Customs, Chinas export tax rebate amount accounts for 8.5%-9.2% of total exports. Agency companies ensure enterprises meet theactual departure of goods,A complete export agency agreement should be attached with:verification, complete documentationthree statutory conditions, with special attention required for the new electronic verification system introduced in 2025.

What tax refund documents must be prepared for agency exports?

Agency companies will assist clients in organizing the following core documents:

• Basic documents:
  • Export customs declaration form with customs inspection seal
  • Foreign exchange verification form (electronic version)
  • Foreign exchange verification form or bank receipt slip
• Supporting documents:
  • Copy of export sales contract
  • Transport documents (Maritime TransportationBill of Lading/Air TransportationWaybill
  • New cross-border electronic filing form for payments and receipts starting from 2025

How long does it take for a foreign trade agent to process tax refunds?

Standard tax refund cycle is45-60 working days, the specific process includes:

• Obtain customs declaration form within 3 working days after goods departure
• Complete foreign exchange verification within 15 working days
• Preliminary tax review within 20 working days
• Treasury payment stage takes approximately 7 working days

Notably, multiple regions will pilot in 2025Tax refund acceleration channel, Class A enterprises can shorten to 25 working days, but requires agents to maintain tax credit ratings in advance.

How do agency companies help enterprises avoid tax refund risks?

Professional agencies control risks through the following methods:

• Document pre-review system:Automatically verify consistency of invoice descriptions, HS codes, and amounts across three documents
• Time efficiency monitoring:Track key process timelines including customs declaration, foreign exchange receipt, and tax filing
• Policy alerts:For example when EU anti-dumping list expands in 2025photovoltaicfor component categories, agencies will adjust customs declaration strategies in advance
• Exception handling:Provide solutions for common issues like verification inquiries and abnormal input invoices

What key points should be considered when selecting foreign trade agency tax refund services?

Enterprises are advised to focus on evaluating agencies qualifications:

• Qualification documents:Customs AEO certification, foreign exchange management directory registration
• System capabilities:Whether equipped with Electronic Port QP system and tax refund filing system
• Risk control cases:Request to provide complex tax refund cases handled in the past 2 years
• Service transparency:Completeness of real-time tax refund progress query system

Special reminder: To be implemented in 2025Digital Management Measures for Export Tax Refunds,Requires all declaration materials to be uploaded through the electronic port. When selecting an agent, confirm their system compatibility.

What circumstances may lead to export tax refund failure?

Common reasons for tax refund failure include:

• Inconsistency between the goods name and unit on the customs declaration form and the VAT invoice
• Foreign exchange receipt amount differs from declared amount by more than 5%
• Failure to declare within 360 days of export date (adjusted to 330 days under 2025 new policy)
• Supplier being included in the tax violation blacklist,
• Goods in special supervision areas not operated according to prescribed procedures

Experience shows that professional agency services can increase tax refund success rates to over 98%, significantly higher than the 82% average approval rate for independent enterprise declarations.