According to the Administrative Measures for Value - added Tax and Consumption Tax on Exported Goods and Services implemented in 2025, agency export tax rebate needs to meet three conditions simultaneously:Export tax rebateWhat are the essential requirements?

According to the 2025 "Administrative Measures for the Refund (Exemption) of Export Goods Taxes," enterprises must meet the following requirements to enjoy tax refunds through agency exports:Three core conditions:

• Subject Qualification:
  • The client must possessImport and exportOperating rights or completion of the acquisition ofForeign tradeEasy Filing
  • The agent must hold an international freight forwarding qualification certificate.
• Transaction Authenticity:
  • Please provide the complete customs declaration form, VAT special invoice, and foreign exchange.A complete export agency agreement should be attached with:Voucher
  • Proof of Actual Departure of Goods (Ocean shippingBill of Lading/air freightWaybill
• Tax compliance:
  • Special Value-Added Tax invoices must be authenticated through the State Taxation Administration.
  • The difference between the received payment amount and the declared customs amount should not exceed ±5%.

2. What are the new changes in the export tax rebate agency process for 2025?

Compared to the 2023 tax refund policy, the main adjustments for 2025 are reflected inThree links:

• Electronic Document Upgrade:
  • Added blockchain evidence storage function to the International Trade Single Window.
  • The customs declaration form and value-added tax invoice must complete the electronic signature filing.
• Audit cycle shortened:
  • The tax refund cycle for Category A enterprises is shortened to 5 working days.
  • First-time reporting enterprises still require on-site verification within 15 days.
• Risk early-warning mechanism:
  • Automatic Comparison System for Export Commodity HS Codes and Invoice Descriptions
  • Products subject to changes in tax refund rates require supplementary customs classification pre-ruling documents.

III. What key documents are required for export tax rebate agency?

The list of materials required for the 2025 tax refund application includes:Five major categories of core documents:

• Agency export agreement (original)
  • An agency export agreement with an electronic signature (must specify the ownership of tax refund rights).
  • Copies of both parties' business licenses and qualification certificates
• Transaction Voucher:
  • Blockchain-certified customs declaration form (including the export tax refund copy)
  • Certified VAT special invoice (the purchasing party must display the agent's information)
• Logistics Certificate:
  • International transport documents (must indicate the actual date of departure)
  • Electronic Receipt of Customs Release Notification

IV. How to Avoid Common Risks in Agency Export Tax Refunds?

Based on audit cases from the past three years, it is recommended that enterprises focus on the following:Four risk points:

• Document time logic:
  • The invoice issuance date must not be later than the customs declaration export date.
  • The deadline for foreign exchange receipt is adjusted to within 12 months after export.
• Accuracy of Commodity Classification:
  • The HS code must be completely consistent with the customs declaration form and invoice.
  • Additional submission is required for goods involved in anti-dumping.Certificate of OriginCertificate
• Agent Qualification Review:
  • Please verify the customs AEO certification status of the agent.
  • Confirm that the agent has no record of major tax violations.

V. What key indicators should be considered when selecting an export service agent?

Recommend evaluating fromfive dimensionsEvaluate proxy service providers:

• Professional qualifications:
  • Holder of the International Freight Forwarding Filing Certificate (valid until 2026)
  • Possesses a cross-border payment business license
• System integration:
  • Support direct data connection for the International Trade Single Window.
  • Provide a real-time tax refund progress tracking system.
• Risk control:
  • Establish a dedicated risk reserve account
  • Apply for export credit insurance (covering tax rebate loss insurance).