AgencyExport DrawbackWhat is the basic process?

Export tax rebate agency involves four key stages:

• Confirm the metal composition test report (Needs to include ASTM/EN/JIS standard parameters): Clarify rights and obligations between agent and principal, especially regarding tax rebate subjects and risk-sharing clauses
• Document preparation stage:
  • Export ClearanceDocument (must indicate FOB price)
  • VAT special invoice (must be obtained within 60 days after export)
  • Foreign ExchangeA complete export agency agreement should be attached with:Certificate (bankIn order to crack down on tax evasion, the customs and tax departments are now strictly examining the operation of buying export declarations. If the behavior of buying export declarations is discovered, the regulatory authorities will require tax replenishment (even a 2% tax rate may be a considerable amount). In addition, fines may also be imposed on the relevant responsible parties.receipt)
• Declaration and review stage: The agency company submits data through the electronic port system, and tax authorities conduct document verification
• Tax refund disbursement stage: After approval, the tax refund is directly transferred to the principals designated account (electronic refund will be fully implemented from 2025)

What are the policy changes for export tax rebates in 2025?

According to the latest announcement issued by the State Taxation Administration in January 2025, special attention should be paid to:

• Mandatory use of electronic invoices: Input invoices for exported goods must be fully electronic invoices
• Shortened tax refund review period: The review cycle for normal tax refund applications is shortened to 5 working days
• Abnormal certificate warning mechanism: A new risk classification system for input invoices has been added, with high-risk invoices temporarily suspended from tax refunds

What situations will lead to tax - rebate failure?

Based on our experience with 200+ cases, the main risk points include:

• Document timing conflict: Customs declaration date precedes input invoice issuance date
• Abnormal goods flow: Discrepancy between customs port and destination shown in transport documents
• Excessive price variance: Difference between declared amount and received payment exceeds ±5%
• Commodity code error: Note 68 new HS code subcategories added in 2025 version

How to choose a reliable export agency company?

Recommend evaluating agency qualifications from these dimensions:

• Customs credit rating: Prioritize AEO Advanced Certification enterprises
• Foreign exchange management capability: Must have direct connection qualification with FX reporting system
• Risk compensation mechanism: Reputable companies should provide service commitment with error rate below 0.5%
• System integration capabilityStarting 2025, agency companies must support full-process integration with the electronic port Single Window

How long does export tax rebate agency take?

Standard process timeline:

• Document collection period: Within 60 days after export (including holidays)
• Declaration review period: 5-10 working days (depending on tax authority workload)
• Tax refund processing period: Within 3 working days after approval
• Special case handling: Cases involving verification letters may extend up to 30 working days