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:import and exportWhat exactly does it mean?

Import/export agencyrefers to a business model where professionalforeign tradecompanies represent enterprises to complete the entire international trade service process including cargo clearance, foreign exchange settlement, and document processing. According to 2022 data from Chinas General Administration of Customs, approximately 63% of SMEs nationwide conduct import/export business through agency models, mainly addressing the following core issues:

• Legal trade channels for enterprises without import/export rights
• Avoiding policy and regulatory risks in international trade
• Sharing professional team resources for customs clearance, logistics, and tax refunds

II. Which enterprises are most suitable for adopting the import/export agency model?

Based on the latest 2025 foreign trade policies, the following five types of enterprises are recommended to prioritize agency services:

• Startup foreign trade enterprises: Small and micro enterprises with annual export volume below 5 million yuan
• Special commodity operators: InvolveMedical Equipment, food and other fields requiring special qualifications
• Temporary trade needs: Single-batch or short-term import/export business
• Complex customs declaration scenarios: InvolveEntrepot Trade, bonded warehousing and other special supervision modes
• Cross-border e-commerce enterprises: Need to handle fragmented orders across multiple platforms and ports

III. How to identify high-quality import/export agency service providers?

When selecting service providers, the following four core qualifications should be verified:

• Customs certification level: Priority given to AEO advanced certified enterprises (2025 new regulation requirement)
• Foreign exchange management capability: Verify foreign exchange compliance records for the past three years
• Risk prevention system:
  • Whether a commodity classification database has been established
  • Whether it is equipped with a trade compliance audit team.
• Digital Service CapabilityRequires provision of real-time customs clearance status tracking system

IV. How is the fee structure for import/export agency services calculated?

In 2025, agency service fees typically consist of three components:

• Basic service feeCharged at 0.8%-1.5% of goods value (depending on product category)
• • Presentation of L/C documents: 800 - 1500 yuan per order
  • Agency for export tax rebate: 5% - 8% of the tax rebate amount
  :
  • Special document preparation: 200-800 RMB per document
  • Certificate of origin: 150-500 RMB per copy
• Risk guaranteeApproximately 3% of goods value as customs guarantee

V. What legal risks exist when adopting agency models?

Particular attention should be paid to the following three common risk scenarios:

• Disputes over commodity classificationCustoms penalties caused by agencys incorrect declaration
• Foreign Exchange Verification DelaysImpactExport DrawbackTime limit
• Intellectual property disputesJoint liability for infringement

It is recommended to clearly stipulate in the agency agreement: full compensation clauses for losses caused by the agencys fault, and require annual compliance audit reports.

VI. What are the new trends in import/export agency services in 2025?

According to the latest industry developments, enterprises should focus on three major development directions:

• Digital customs clearanceFull integration with Customs Single Window 3.0 system
• Newly added carbon footprint certification and green tariff optimization servicesCarbon footprint certification, green tariff optimization
• Supply chain financial integrationSynergy between agency services and export credit insurance, accounts receivable financing