1. Does acting as an export agent equate to the illegal practice of "false self-operation, true agency"?

According to the latest 2025 edition of the "Customs?Import/export?Regulations on Goods Declaration Management: Compliant export agency must meet three essential requirements:① The agency agreement is authentic and valid ② The cash flow aligns with the goods flow ③ The declaring entity matches the actual operatorThe case of a Shenzhen trading company being fined 3.8 million yuan in 2022 for fabricating export entities serves as a warning that when selecting an agent, it is essential to verify their:

• Customs AEO certification qualification
• (Enterprises of category B and above are in normal status)
• Export Tax Refund (Exemption) Filing Certificate

II. How to Avoid Tax Risks in Agency Export?

After the 2025 VAT reform, tax treatment for export agency requires even greater caution:

• Invoice Management:Request the agent to provide both pro forma invoices and special VAT invoices under a dual-track system.
• Tax refund time limit:Document filing should be completed within 90 days after the goods depart the country.
  • In 2024, a company in Jiangsu lost 1.2 million yuan in tax refunds due to overdue documentation.
• Risk sharing:The contract must clearly specify the responsible party for tax refund losses caused by documentation issues.

III. What key clauses must be included in an agency contract?

It is recommended to adopt the 2025 version of the standard contract template from the China Council for the Promotion of International Trade, with special attention to:

• Payment Settlement Terms:Clarify the calculation method of agency fees and the handling mechanism for exchange rate fluctuations.
• Quality Dispute Resolution:Agree on a third-party inspection agency and the place for dispute resolution
• Intellectual Property Security:Request the agent to provide the trademark authorization certificate filed with customs.

IV. How to Prevent Foreign Exchange Risks in Agency Export?

According to the new policy of the State Administration of Foreign Exchange in 2025, special attention should be paid to:

• ?Forex Settlement?The term shall not exceed 210 days after the export of the goods.
• A special explanation is required if the prepayment ratio exceeds 30%.
• It is recommended to utilize Sinosure's short-term export credit insurance to cover exchange rate risks.

V. How to Ensure Logistics Controllability in Agency Export?

The following combination scheme is recommended:

• Transportation Monitoring:Request the agent to provide GPS container positioning data.
• Documentation Coordination:The consignee on the bill of lading must match the one on the customs declaration.
• Contingency Planning:Agreed procedures for the transfer of ownership rights in case of emergencies

6. What special documentation requirements are involved in export agency?

In addition to the regular customs clearance documents, the following will be newly added in 2025:

• Carbon Neutrality Declaration Document (Applicable to the EU Market)
• Human Rights Due Diligence Report on Supply Chain (Requested by U.S. Client)
• Electronic Verification of Origin Declaration (Applicable to RCEP Member Countries)

7. How to Verify the Authentic Qualifications of an Agency Company?

It is recommended to verify through three official channels:

• General Administration of Customs "Enterprise Credit Information Publicity Platform"
• State Administration of Taxation?Tax Refund?Rate Inquiry System"
• China Export & Credit Insurance Corporation "Blacklist Early Warning System"

8. How to Avoid Intellectual Property Infringement When Acting as an Export Agent?

It is recommended to adopt a three-tier defense system:

• Pre-review:Request the agent to provide the chain of authorization documents filed with customs.
• Process monitoring:Random sampling for inspection by third-party institutions such as SGS or BV.
• Post-event relief:The contract stipulates that the compensation for infringement shall not be less than 200% of the goods' value.

9. What does the follow-up service for export agency include?

High-quality agency companies should provide:

• Market Access Certification (CE/FCC, etc.)
• International VAT Tax Agent
• Overseas Warehouse Inventory Alert System
• Annual Trade Compliance Audit

10. How to evaluate the professional competence of an agency?

It is recommended to assess from five dimensions:

• Industry Focus:The number of export cases for similar products shall be no less than 20.
• Risk Response Capability:No major customs administrative penalties in the past three years.
• Technical Adaptability:Is an EDI customs declaration system equipped?
• Global network:Customs clearance partner qualification in the destination country
• Value - added services:Provide professional support such as HS Code optimization recommendations.

When selecting an export agency service provider, it is advisable to request the provider's "Customs Credit Status Report" and "Export Tax Refund Compliance Audit Report" for the past three years. If necessary, third-party institutions such as PwC can be commissioned to conduct a supply chain compliance assessment. Given the increasingly complex international trade environment, only by choosing professional and compliant agency partners can enterprises ensure stable and sustainable global expansion.