Why is it necessary to sign a formal agency agreement for exports?

According to the latest 2025 "CustomsImport and exportRegulations on Goods Declaration Management",All entrusted export agency businesses must sign a written agency agreement.. This is not only a mandatory requirement of customs supervision but also a legal basis for clarifying the rights and responsibilities of both parties:

• Clearly define the declaring entity: The agreement must specify the operating unit (agent) and the shipping unit (consignor).
• Standardize fund flows: It is mandatory to stipulate the payment settlement method and the responsibility for foreign exchange verification and cancellation.
• Protecting Tax Refund Rights: The agreement should specify the deadline for issuing VAT invoices and the entity responsible for tax refunds.
• Mitigate smuggling risks: Allocate verification responsibilities for cargo authenticity through agreements.

What legal consequences might one face for not signing an agency agreement?

A certain year in 2024Foreign tradeThe case of the company suffering a 2.7 million yuan tax refund loss due to the failure to sign an agency agreement serves as a cautionary tale. The main risks include:

• Administrative Penalties by Customs: May be identified as "fake self-operation, real agency," facing goods seizure and fines.
• Tax audit risk:
  • Failure to provide valid proxy credentials resulting in input tax reversal.
  • Export tax rebateEligibility may be revoked.
• Violations of foreign exchange administration: Inconsistency between the entities involved in foreign exchange receipts and payments will trigger scrutiny from the State Administration of Foreign Exchange.

How to Choose a Compliant Foreign Trade Agency Company?

A high-quality agency company should possess the following qualifications:

• Customs AEO certification qualification (it is recommended to choose the Advanced Certified Enterprise)
• State Administration of Foreign Exchange Classified Management Category A Enterprises
• Have export experience in the corresponding product category.
• Provide a complete certificate of liability insurance.

Special attentionNew additions in 2025Cross-border e-commerceAgency qualification requirements, it is necessary to confirm that the agent has the operational capability for regulatory codes such as 9610/9710/9810.

How should agency fees be handled in compliance?

According to the 2025 VAT new policy, key points for tax treatment of agency service fees:

• The agency fee invoice shall be issued separately and must not be combined with the value of the goods.
• Payment of overseas agency fees requires withholding and remittance of 6% VAT.
• Domestic agency fees can be used to deduct input VAT with special invoices.
• It is recommended to control the payment ratio within 3%-5% of the cargo value (excluding bulk commodities).

What are the differences in agency agreements under special trade methods?

Special terms and conditions need to be agreed upon for different trade methods:

• Processing trade: It is necessary to clarify the management responsibilities of bonded materials.
• Market procurement trade: Requirements for the identity of the agreed consolidator and notes on the customs declaration form
• Cross-border e-commerce: It is necessary to establish a three-way matching mechanism for payment slips, logistics slips, and orders.
• Temporary import and export: The return time of the goods and the handling method of the deposit must be agreed upon.

How to effectively protect your rights in case of an agency dispute?

It is advisable to establish a dispute resolution mechanism in the agreement in advance:

• It is agreed that the China International Economic and Trade Arbitration Commission (CIETAC) shall have jurisdiction.
• Establish a joint beneficiary mechanism for cargo transportation insurance
• Please retain complete communication records (electronic evidence such as emails, WeChat, etc.).
• Conduct regular document compliance audits.

It is worth noting that the new system launched by the General Administration of Customs in 2025Agent Relationship Filing SystemAll agency agreements must be electronically filed 30 days in advance, which will significantly enhance the transparency of agency operations.