1. How exactly is the legal positioning of export agency defined?

Pursuant to Article 919 of the Civil Code and the "Regulations on...?Foreign trade?Article 9 of the "Foreign Trade Law" stipulates that export agency must meet three core requirements:The agency agreement clearly defines the rights and responsibilities of both parties.,The declarant on the customs declaration form is the actual owner of the goods.,The foreign exchange receipt and payment process complies with regulatory requirements.The Announcement No. 58 of 2025 by the General Administration of Customs specifically emphasizes that agency enterprises shall not declare goods under their own names that are not under their actual control.

II. What are the "life-or-death clauses" to pay attention to when signing an agency agreement?

In handling cross-border dispute cases, I have found that 90% of disputes stem from contractual loopholes. The six essential clauses that must be included are:

• Division of Rights and Obligations (including customs declaration, tax refund, and logistics responsibilities)
• Dispute Resolution Clause (It is recommended to specify the place of arbitration)
• Intellectual Property Guarantee Clause
• Method for Calculating Breach of Contract Compensation
• Special Provisions on Foreign Exchange Control
• Force Majeure Handling Mechanism

III. How to Avoid "Money Laundering" Suspicion When Acting as an Agent for Foreign Exchange Collection and Payment?

According to the new regulations of the State Administration of Foreign Exchange in 2025, agency enterprises?Forex Settlement?Must achieve:

• Provide complete proxy agreement filing
• The fund flow is consistent with the customs declaration.
• For single transactions exceeding USD 50,000, transaction documents must be submitted.
• Payment for goods must be noted as "Agency Export Payment".

IV. Who should be legally listed as the operating entity on the customs declaration form?

In the major 2023 export smuggling case, a company was fined 120 million yuan for incorrect reporting. Key points for proper operation:

• Operating Unit field to be filled inName of the agency company and customs registration code
• Please fill in the "Shipping Unit" field.Full name of the actual production enterprise
• The declaration must be submitted using the electronic port card of the agency company.
• The attached documents must include a copy of the agency agreement.

V. What are the "death traps" in the tax treatment of export agency?

The special inspection data from the State Taxation Administration in 2025 shows that cases of fraudulent invoicing triggered by export agency have increased by 37% year-on-year. It must be noted:

• Agency companyNot allowed to process?Tax Refund?, shall be declared by the actual production enterprise.
• The value-added tax invoice must be issued by the actual supplier of the goods.
• The amount on the proforma invoice must match the customs declaration and contract, ensuring "three-document consistency."
• Commission payments are subject to withholding and remittance of enterprise income tax.

VI. How to Identify a Legitimate Export Agency Service Provider?

Based on 20 years of industry experience, it is recommended to verify the following 7 qualifications:

• Customs AEO Certification Certificate (latest version is 2025 edition)
• (Enterprises of category B and above are in normal status)
• No administrative penalty records in the past three years.
• Apply for Export Credit Insurance Certificate
• Bank Credit Line Certificate
• ISO9001 Quality Management System Certification
• Annual Financial Audit Report

7. How to prove one's innocence in the event of a legal dispute?

It is recommended to establish a complete chain of evidence, including:

• Notarized electronic contracts and communication records
• Complete logistics tracking document
• Proof of Correspondence Between Bank Receipt and Customs Declaration
• Product Inspection Report and Quality Certification
• Meeting Minutes and Decision-Making Process Documents

Special Tips:The "Cross-Border Trade Compliance Guidelines" to be implemented in 2025 require that agency export businesses undergo dual filing through the Customs Single Window. It is recommended to engage a professional law firm for compliance review, regularly update the trade compliance manual, and apply for Customs advance rulings when necessary.