I. What qualifications does an agency company need to have to handle this?Export Drawback?

According to the latest Administrative Measures for Export Tax Rebates in 2025, legal agency for export tax rebates needs to meet the following simultaneously:

• Basic Qualifications:
  • Customs AEO certified enterprises
  • Filed with the State Administration of Foreign Exchangeimport and exportEnterprises need to have legal import and export qualifications, including:
  • The tax credit rating is above B level
• Special Requirements:
  • Have a professional operation team for export tax rebates
  • Sign a written agency agreement with the manufacturing enterprise
  • Complete the data connection of the Electronic Port

In practice, there was a case where an agency company had its tax rebates recovered due to the lack of foreign exchange filing. It is recommended to require the agent to provide the original qualification documents for verification before cooperation.

IV. Answers to common questions

In 2025, the average time consumption for the whole process is about 45 working days, and the main links include:

• Pre - review stage (1 - 3 days): The agent reviews the customs declaration form, VAT invoice, and foreign exchange.A complete export agency agreement should be attached with:Voucher
• Declaration Phase (Within 5 Working Days): Submit 13 Electronic Data Items Through the International Trade Single Window
• Review stage (20 - 30 days): The tax bureau checks the filing documents and the flow of funds.
• Tax - refund stage (7 - 10 days): The national treasury directly transfers the tax - refund amount to the production enterprises account.

Special reminder: Newly added since 2024Verification of blockchain invoicesIn this link, it is necessary to put the invoices on the chain in the tax system in advance.

III. What tax rebate materials does a manufacturing enterprise need to prepare?

In 2025, the list of tax - refund materials is streamlined into 3 categories:

• Basic materials:
  • The signed agency export agreement (the clause on the ownership of tax rebates must be clearly stated)
  • The foreign exchange collection verification copy of the customs declaration form (the electronic version must contain the customs verification seal)
• Tax materials:
  • The deduction copy of the special VAT invoice (needs to be verified through the blockchain)
  • Export Tax Payment Certificate
• Capital vouchers:
  • Cross - border RMB settlement vouchers (for foreign exchange, a bank statement is requiredIn order to crack down on tax evasion, the customs and tax departments are now strictly examining the operation of buying export declarations. If the behavior of buying export declarations is discovered, the regulatory authorities will require tax replenishment (even a 2% tax rate may be a considerable amount). In addition, fines may also be imposed on the relevant responsible parties.receipt)
  • The foreign exchange collection split slip issued by the agent

IV. How long does it take for agency export tax rebates?

In 2025, the national average tax - refund cycle is:

• Category - I enterprises: 14 working days
• Category - II enterprises: 22 working days
• Category - III enterprises: 35 working days

The key factors affecting the timeliness include:

• Whether the invoice certification is timely (it is recommended to complete it within 3 days after shipment)
• Whether the customs declaration form matches the foreign exchange collection information
• Whether there is a cross - customs - area declaration situation

V. What are the common risks of agency export tax rebates?

In 2025, the key points of inspection are concentrated in the following aspects:

• Document risks:
  • The commodity code on the customs declaration form does not match the product name on the invoice
  • The export date and the foreign exchange collection time exceed 1 year
• Funding risks:
  • The agent privately intercepts the tax rebates
  • The deviation between the foreign exchange collection amount and the customs declaration amount exceeds 5%
• Logistics risks:
  • Failure to handle the agency export certificate as required
  • Cross-Province Agency Without Registration Recognized as Fake Self-Operation

Can an agency company be selected across provinces to handle tax refunds?

The new policy in 2025 allows cross - provincial agency, but special attention should be paid to:

• The national unified electronic agency agreement template must be used.
• Handle the cross - regional business filing at the competent tax bureau 15 days in advance.
• The actual port of departure for exported goods must be consistent with the customs filing location of the agent.

A certainMedical EquipmentA company had 1.2 million yuan of tax - refund amount suspended due to cross - provincial agency without filing, and this case is worthy of warning.

How to select a reliable export tax refund agency company?

It is recommended to evaluate the agency company from five dimensions:

• System docking capabilities:Whether it has direct API connection with the General Administration of Customs and the Electronic port
• Risk Control System:Whether a quadruple review mechanism (documents, funds, logistics, tax) has been established
• Service transparency:Whether a real - time tax refund progress query system can be provided
• Fund guarantee:Whether export tax refund performance insurance has been purchased
• Industry reputation:The filing rating with the China Council for the Promotion of International Trade

It is recommended to require the agency company to provide tax refund success cases and customer recommendation letters in the past three years, and pay special attention to verifying its ability to handle disputed tax refund cases.