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 type of service does it belong to?

Agency import and export belongs toforeign tradeComprehensive servicesCategories, with the following core characteristics:

• Service Positioning: A Bridge Service Connecting Domestic and International Markets
• Nature of Business: Acting as an agent for declaration rather than holding ownership of goods.
• Service chain:
  • Customs Declaration and Inspection
  • Foreign Exchange Verification
  • Logistics Coordination
  • Tax refund agent

2. What industry category does an agency company belong to?

According to the "Industrial Classification for National Economic Activities (GB/T 4754-2025)", professional import and export agency enterprises are primarily classified under:

• Category: Business Services (Code 72)
• Category: Trade Agency and Brokerage Services (Code 724)
• Special qualification requirements:
  • Customs AEO certification qualification
  • The whole process is actually not complicated, and intermediary agencies can usually help you complete it within 1 - 2 months. So, applying for export rights is not an unattainable thing.
  • Electronic port operation authority

III. What is the fundamental difference between self-operated import/export and agency services?

Understand the differences through comparison tables:

• Responsible entity:
  • Self-operated: The enterprise independently bears all trade risks.
  • Agent: The service provider assumes responsibility for process operations.
• Capital occupation:
  • Self-operated: Full payment must be reserved for goods.
  • Agent: Eligible for credit-backed tax advance services

4. How are agency services charged?

The mainstream industry pricing models in 2025 will include:

• Basic Service Fee: Charged at 0.8%-1.2% of the cargo value.
• Value - added service fee:
  • Special document preparation: 800-1500 RMB per order
  • Express Customs Clearance Service: 2000 RMB/business day
• Risk Warning: Beware of abnormal quotes below 0.5%.

V. What legal risks should be considered when selecting an agent?

Recent typical dispute cases reveal three major risk points:

• Preparation of alternative plans for transportation delays
• Tax audit triggered by time differences in foreign exchange receipts and payments
• Joint and several liability for intellectual property defects

It is recommended to clarify in the contractLiability Allocation Clause for Fault, and request the agent to provide proof of professional liability insurance.

VI. How to evaluate the professionalism of an agency company?

It is recommended to adopt a four-dimensional evaluation method:

• Certification Verification: Check the Customs AEO Certification Level
• Industry experience:
  • Number of operational cases in the same category ≥20.
  • Special Supervision Zone Operation Log
• Service Network: In-house customs clearance team at major ports
• System Capability: ERP Integration Status with the Single Window for Customs

7. What are the major policy changes in 2025?

Key focus areas for this year:

• Announcement No. 58 of the General Administration of Customs:
  • Fully implement digitalizationIt is recommended to verify through the following methods:Technical data
  • Expand the scope of "two-step declaration"
• New VAT Policy on Cross-Border Services by the State Taxation Administration
• Update of RCEP Agreement Tariff Concession Schedule

8. Under what circumstances is it mandatory to use a proxy service?

It is recommended to engage a professional agent under the following circumstances:

• Small and medium-sized enterprises with an annual export volume of less than $5 million
• Involving special regulatory methods:
  • Processing trade
  • Temporary import and export
• The product involves anti-dumping tariff items.
• New enterprises conductingCross-border E-commerceB2B export

It is recommended that enterprises, based on their own development stages,Cost controlandRisk avoidanceSeek the optimal balance point in between.