Is agency export really legal? 7 key points foreign trade enterprises must know

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Is there a legal basis for agency export business?

According to the relevant provisions of theforeign tradeArticle 12 of the Foreign Trade Law stipulates that foreign trade operators may legally act as agents for others in handling foreign trade business. Meanwhile, Article 919 of the Civil Code clearly defines the legal effect of entrustment contracts. This means:

The shipper with theimport and exportConducting business with a qualified agency company is completely legal
Must sign standardizedTripartite agreement(manufacturer, foreign trade company, overseas buyer)
The domestic consignor and production/sales unit on the customs declaration form must respectively reflect the agent and actual cargo owner

How to judge the legal qualifications of an agency company?

Compliant agency export should simultaneously meet the following conditions:

Qualification document verification:
- ValidForeign Trade Operator Registration and Record Filing Form
- Customs import/export goods consignee registration certificate
- (Enterprises of category B and above are in normal status)
Business operation specifications:
- The declarant on the customs declaration form matches the actualA complete export agency agreement should be attached with:party
- VAT invoice issuance complies with the three flows alignment principle
- Export DrawbackOperation with separated subject and actual cargo ownership

Which agency export behaviors may potentially violate laws?

Typical cases reported by the General Administration of Customs in 2023 show the following situations carry legal risks:

Using third-party names forpurchased export
Agency services with fabricated trade backgrounds
Evading tariffs by falsely declaring goods value
The agent simultaneously acting as the overseas buyer (involving money laundering risks)

A machinery and electrical equipment company was fined 3.8 million yuan in 2024 for falsely declaring product names through an agency company, highlighting the importance of compliance operations.

IV. Four Major Security Safeguards for Formal Agency Export

Fund Security:
- Foreign payments must be settled through the agency companys foreign exchange account
- Domestic payments must have complete tax payment certificates
Document Standardization:
- The customs declaration form retention copy must fully correspond with the shipping documents
- Logistics tracking must be fully traceable
Tax compliance:
- Agency fee invoices and goods value invoices must be issued separately
- Complete filing of export tax rebate materials

V. Three Golden Rules for Enterprises Choosing Agency Services

Verify the agencys customs credit rating for the past 3 years (recommended to choose AEO-certified enterprises)
Require provision of complete risk protection solutions (including fund supervision, cargo insurance, etc.)
The contract must clearly specify:
- Responsibility attribution for customs declaration
- Intellectual property infringement compensation clauses
- Force Majeure Handling Mechanism

VI. Outlook on New Foreign Trade Agency Policies for 2025

According to the latest briefing from the Ministry of Commerce, upcoming regulatory measures include:

Establishing a nationwide unified credit publicity system for agency enterprises
Implementing an electronic agency agreement filing system
YesCross-border E-commerceImplementing classified supervision for agencies
Expanding the application scope of customs advance declaration

VII. Authoritative Answers to Common Questions

Q: What is the essential difference between agency export and self-operated export?
A: The core difference lies in the operating entity. Under the agency model, the foreign trade company acts as the legal seller and must bear corresponding customs responsibilities.

Q: Is there a legal standard for agency fee rates?
A: Currently, there is no legal stipulation for specific rates, but industry practice ranges from 0.8% to 3% of the goods value. Excessively high rates may attract tax scrutiny.

Q: How to protect rights when trade disputes occur?
A: It is recommended to immediately do three things: 1. Preserve all correspondence 2. Apply for customs inspection reports 3. Exercise rights through ICC arbitration clauses.