According to the Administrative Measures for Value - added Tax and Consumption Tax on Exported Goods and Services implemented in 2025, agency export tax rebate needs to meet three conditions simultaneously:?Customs Declaration?What core documents need to be prepared?

According to the requirements of Announcement No. 12 of the General Administration of Customs in 2025, the following documents must be prepared for export customs declaration by proxy:

• Agency export agreement (original)
  • Power of Attorney for Customs Declaration with the company's official seal (electronic or paper)
  • Export Goods Details List (HS Code must be specified)
  • Power of Attorney for Application of (CO)
• Special documents:
  • Export license (for controlled commodities)
  • ?Certificate of Origin?Certificate of origin (when enjoying tariff preferences)
  • Hazardous Materials Transport Certificate (Chemical Cargo)

2. What exactly does the agency customs declaration fee include?

Typical customs declaration agency fee composition for 2025 (taking a 20-foot container as an example):

• Basic service fee: 800-1500 RMB (including declaration and document review)
• Additional fees:
  • Inspection fee: 200-500 RMB (for commodities subject to statutory inspection)
  • Port miscellaneous fees: 1200-1800 yuan
  • Document expedited fee: 300 yuan/time (documents issued within 48 hours)

3. What are the key risk points to consider when selecting a customs clearance agency?

Based on typical cases the author has handled, special attention should be paid to:

• Qualification Verification: Confirming possession of the "Customs Declaration Unit Registration Certificate".
• Compliance Record: Query the Customs Enterprise Credit Management System (AEO Certification Optimal)
• Common pitfalls:
  • Low quotes conceal additional fees (such as destination port customs clearance fees).
  • Loss of tax refund due to incorrect HS code declaration
  • Joint and Several Liability for Intellectual Property Infringement

IV. What are the new changes in electronic customs declaration in 2025?

The new system to be launched by the General Administration of Customs in March 2025 brings significant changes:

• Single window docking requirements:
  • It is mandatory to use the International Trade "Single Window" 3.0 system.
  • The electronic signature must comply with the GB/T 38540 standard.
• Automatic data validation:
  • HS Code and Commodity Name Intelligent Matching
  • Automatic detection of declaration element completeness

V. How to handle the shortened time limit for customs declaration form amendments?

According to the newly revised "Customs?Import/export?Measures for the Administration of Amendment and Cancellation of Goods Declaration Forms":

• General modification deadline: reduced from the original 30 days to 15 working days.
• Handling of Special Situations:
  • Change of tariff code: A written explanation must be submitted within 3 working days.
  • Amount discrepancy exceeds 5%: Price review needs to be resubmitted.
• Recommended operating procedure:
  • If any errors are found, immediately freeze the relevant documents.
  • Please prepare complete supporting documents (contract/invoice/packing list).
  • Submit electronic applications through the "Customs-Enterprise Cooperation Platform".

6. How to Avoid?Tax Refund?Stuck due to customs clearance issues?

According to the key points of export tax rebate inspection in 2025, special attention should be paid to:

• The principle of subject-verb agreement:
  • Customs declaration form, VAT invoice,?Forex Settlement?The voucher must match.
  • The error in commodity unit conversion shall not exceed 3%.
• New regulatory requirements:
  • Export goods must be declared within 60 days after shipment.
  • The deadline for foreign exchange verification and cancellation has been shortened to 120 days.

VII. What should be noted for customs declaration under special trade modes?

For processing trade,?E-commerce?Special modes such as:

• Processing trade:
  • Please provide the electronic verification note for the "Processing Trade Manual."
  • The declaration of unit consumption shall be accurate to two decimal places.
• Cross-border E-commerce (B2B2C):
  • Declaration must be made through the Cross-border E-commerce Comprehensive Service Platform.
  • Payment slip, shipping slip, and order slip three-way matching