Which enterprises are eligible to apply for agency?Export Drawback?

According to the provisions of the "Value-Added Tax Management Measures for Export Goods and Labor Services 2025," business entities that meet the following conditions may apply for export tax rebate agency:

• The shipper with theimport and exportOperating rightsforeign tradecomprehensive service enterprises
• Sign a valid export agency agreement with the manufacturing enterprise.
• The actual completion of customs declaration and export of goods has beenA complete export agency agreement should be attached with:The agency company assists the enterprise in handling the foreign exchange receipt verification procedures to ensure the safety of export payments.
• Possession of legitimate special value-added tax invoices and export goods customs declaration forms.

How to Verify the Tax Refund Qualifications of an Export Agent?

It is recommended to conduct qualification verification from three dimensions:

• Official Record Inquiry:
  • Please log in to the "Export Tax Refund and Exemption Enterprise Registration Inquiry System" of the State Taxation Administration.
  • Please verify the company's customs AEO certification status.
• Business Capability Assessment:
  • Please provide the tax refund declaration success rate data for the past three years.
  • Verify whether there is a professional customs declaration team and risk control system.

What core materials are needed for export tax rebate through an agent?

The list of application materials for 2025 includes (but is not limited to):

• Original agency export agreement with the official seal affixed.
• Electronic data of customs declaration forms and their paper copies
• Foreign exchange verification form or bank receipt voucher
• Special VAT Invoice Deduction Copy (requires verification through the tax system)
• The new electronic version of the "Certificate of Export Goods on Behalf of Others"

What risks can common declaration errors lead to?

According to the data from the 2025 audit case database:

• Time mismatch: The customs declaration date and the foreign exchange receipt date exceed 180 days without an extension declaration.
• Document discrepancy: The commodity code on the customs declaration does not match the product name on the VAT invoice.
• Exchange Rate Error: Not converted at the exchange rate of the first working day of the export month.
• Unclear agency relationship: The ownership of tax refund rights was not explicitly agreed upon.

What major policy adjustments in 2025 require special attention?

Three major policy changes this year:

• New pre-review system for export tax rebate filing of electronic textiles
• The tax refund declaration period for cross-border B2B e-commerce has been shortened to 180 days.
• Prohibiting the declaration of tax rebates for three categories of high-energy-consumption products through agency models.

How to Choose a Compliant Export Agent Service Provider?

It is recommended to adopt the "three checks and two inquiries" screening method:

• Check the business credit publicity system for abnormal operation records
• Please check the list of AEO-certified enterprises on the General Administration of Customs website.
• Check the classification management level of the State Administration of Foreign Exchange.
• Clarify the prepayment capacity for tax refund funds.
• Clarify the dispute resolution mechanism