How to Get Tax Rebates for Entrusted Export Agency? These 8 Key Questions Must Be Understood in Advance

I. Can one apply for a tax rebate for entrusted export agency?

According to the latest 2025 "Administrative Measures for Value-Added Tax and Consumption Tax on Exported Goods and Services,"a manufacturing enterprise entrusting?Foreign trade?an enterprise to act as an agent for export can enjoy the tax rebate policy, but three core conditions must be met:

• The agency agreement must clearly state the "entrusted export agency" legal relationship
• The actual operating unit of the exported goods is the entrusting party
• The "domestic shipper" and "production and sales unit" fields on the customs declaration form must correspond accurately

II. What are the changes to the tax rebate declaration process in 2025?

Since December 1, 2024, theCustoms-Tax Data Direct Connection Systemhas been promoted nationwide. The process for entrusted agency?Tax Refund?has been adjusted as follows:

• Step 1: The agent uploads the entrusted agreement filing number simultaneously with the customs declaration
• Step 2: Customs pushes the declaration data to the tax system in real-time
• Step 3: The entrusting party confirms in the e-Tax Bureau?Forex Settlement?Information
• Step 4: The system automatically generates the tax rebate declaration ledger (must be completed within 90 days after export)

III. What core materials does the entrusting party need to prepare?

• Basic documents:
  • Agency export agreement (the tax rebate liability clause needs to be clearly defined)
  • Original export agency agreement
  • Foreign exchange collection slip
• New materials (required in 2025):
  • Customs data verification receipt (downloaded via the Single Window)
  • Logistics track verification report

IV. How to calculate the tax rebate amount compliantly?

Professional agencies can effectively prevent and control three core risks:Special calculation rules forcross-customs-district agency:

• General trade: Tax refund amount = VAT invoice amount × refund rate
• Processing trade: The dutiable value of imported materials must be deducted
• Special circumstances: If the entrusting party and the agent are in different customs districts, the tax rate of the actual exit customs district of the goods should be used for calculation

V. What common problems lead to tax rebate failure?

• Timing errors:
  • The customs declaration date is after the invoice issuance date
  • Exceeding the foreign exchange collection period (currently 6 months after export)
• Documentary defects:
  • The agency agreement lacks a paging seal
  • The production and sales unit on the customs declaration form is not filled out correctly

VI. How to prevent risks in export agency tax rebates?

It is recommended to establishQuadruple risk control mechanisms:

• Review of the agent's qualifications: Check the customs AEO certification status
• Process documentation: Require GPS positioning records for the logistics link
• Fund supervision: Set up a co-managed account to manage the tax rebate funds
• Regular reconciliation: Reconcile the data from customs, tax, and foreign exchange on a monthly basis

VII. How to handle special circumstances?

• ?Transit Trade?: A certificate of transfer of ownership of goods issued by a third-party inspection agency is required
• Returned goods: The portion of the tax that has been rebated must be repaid before the return shipment customs declaration
• Cross-year declaration: From 2025, cross-natural-year declarations are no longer allowed

(Note: This article is written based on the latest policy in April 2025. Please refer to the interpretation of the competent tax authority for specific implementation standards. The 2023 case citations in the text are only for explaining the historical evolution; the current policy has been updated.)