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?

Import/export agency belongs toforeign tradeComprehensive servicesthe category, with the following core characteristics:

• Service positioning: Bridge service connecting domestic and international markets
• Business nature: Agency declaration rather than goods ownership holding
• Service chain:
  • Customs Declaration and Inspection
  • Foreign Exchange Verification
  • Logistics Coordination
  • Tax refund agency

II. What industry category do agency companies belong to?

According to the National Economic Industry Classification (GB/T 4754-2025), professional import/export agency enterprises are mainly classified under:

• Major category: Business services (code 72)
• Medium 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?

Understand the differences through a comparison table:

• Responsible entity:
  • Self-operated: Enterprises bear all trade risks independently
  • Agency: Service providers bear operational process responsibilities
• Capital occupation:
  • Self-operated: Requires full payment preparation for goods
  • Agency: Can enjoy credit tax advance services

IV. How are agency services charged?

Mainstream charging models in the 2025 industry include:

• Basic service fee: 0.8%-1.2% of goods value
• Value - added service fee:
  • Special document preparation: 800-1500 yuan per document
  • Expedited customs clearance service: 2000 yuan per working day
• Risk warning: Beware of abnormal quotes below 0.5%

V. What legal risks should be noted when choosing an agency?

Recent typical dispute cases reveal three major risk points:

• Preparation of alternative plans for transportation delays
• Tax audits triggered by foreign exchange payment time differences
• Joint liability for intellectual property defects

It is recommended to clarify in the contractFault liability division clausesand require the agency to provide professional liability insurance certificates.

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

It is recommended to adopt a 4-dimensional evaluation method:

• Qualification verification: Check customs AEO certification level
• Industry experience:
  • ≥20 operation cases of the same category
  • Operation records in special supervision zones
• Service network: Own customs clearance teams at major ports
• System capability: ERP and customs single window integration status

VII. What important changes are there in 2025 policies?

Key focuses this year:

• Customs General Administration Announcement No. 58:
  • Full implementation of digitalizationIt is recommended to verify through the following methods:Technical data
  • 擴(kuò)大”兩步申報(bào)”適用范圍
• New VAT policies for cross-border services by the Tax Administration
• RCEP agreement tariff reduction schedule update

VIII. When must agency services be used?

It is recommended to delegate to professional agents in the following situations:

• Small and medium-sized enterprises with an annual export volume of less than $5 million
• Involving special supervision methods:
  • Processing trade
  • Temporary import/export
• Goods subject to anti-dumping tariff items
• New enterprises conductingCross-border E-commerceB2B export

Enterprises are advised to seek the optimal balance point based on their development stage.Cost controlandRisk avoidanceSeeking the optimal balance point.