Home»?Tax Refund?» How to Issue an Export Agency Certificate? 10 Questions Exporters Care About Most
I. What is an export agency certificate? What is its legal effect?
According to the latest revised 2025 "Administrative Measures for Value-Added Tax on Exported Goods and Services," the export agency certificate is a?Foreign trade?company with export qualifications that issues alegal tax rebate voucher. This document must state the information of the actual exporter and the entrusted party, and its main functions include:
Proving the fact of the actual export of the goods
Serving as a core voucher for manufacturing enterprises to apply for tax rebates
Clarifying the division of legal responsibilities between the agent and the principal
II. What is the specific process for issuing an export agency certificate?
The 2025 process for handling export agency certificates has been fully electronified. The key steps include:
Stage 1: Service agreement signing
Sign a tripartite agreement (principal, agent, manufacturer)
Specify the clauses on ownership of goods and division of responsibilities
Stage 2: Export document review
Check the consistency of the information on the customs declaration, packing list, and commercial invoice
Verification?Forex Settlement?authenticity of the voucher (must be verified through the foreign exchange monitoring system)
Stage 3: Customs data matching
Retrieve customs declaration data through the Single Window system
Ensure that the HS code and declaration elements correspond accurately
III. What materials are needed to apply for an export agency certificate?
The latest required material list for 2025 is as follows:
Application Form for Certificate of Export Agency Goods (stamped with the official seals of the three parties)
Foreign exchange collection verification certificate issued by the State Administration of Foreign Exchange
Deduction copy of the VAT special invoice (must be verified through the tax system)
Original agency agreement (including risk assumption clauses)
IV. Common questions and risk avoidance guide
Question 1: What to do if the information on the customs declaration and the agency certificate is inconsistent?
Announcement No. 38 of 2025 by the General Administration of Customs clearly requires that if there is a change in information, a correction application must be submitted within15 working days after the goods leave the country. Overdue submission will affect the timeliness of the tax rebate.
Question 2: What to do if the E-port card is lost?
It is recommended to immediately report the loss through the China International Trade Single Window and simultaneously submit a written report to the local customs. From 2025, an electronic business license can be used as a substitute for the physical IC card.
Issue 3:?E-commerce?Which type of agency certificate is applicable?
According to the new policy for the 2025 cross-border e-commerce comprehensive pilot zone, enterprises using thelist-based release + summary declarationmodel will need to additionally provide evidence of platform transaction data.
V. Special notes (2025 updated points)
Newly addedGreen trade terms: Carbon footprint certification is required for products related to carbon neutrality
StrengthenData Security Review: A prior filing is required for the export of sensitive technologies such as AI chips
ImplementElectronic signature system: Paper certificates and electronic versions have the same legal effect