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 is the fundamental difference compared to self-operated import and export?

From a legal entity perspective, under the agency model,foreign tradeThe company serves as the declarant entity and assumes customs responsibilities, while self-operated enterprises are required to independently obtain the full set of import and export qualifications. According to the operational data released by the General Administration of Customs in 2025, the number of small and medium-sized enterprises utilizing agency services increased by 23% year-on-year, primarily benefiting from the following features:

• Qualification threshold:The agency company must possess import and export rights + Customs AEO certification.
• Customs declaration method:"Dual-header customs declaration" model (operating unit + consignee unit)
• Fund flow:The agent collects foreign exchange and handles tax refunds.

II. How to Identify the Qualifications of a Legitimate Agency Company?

It is recommended to verify the service provider's qualifications through the "Three Checks and Three Inquiries" method:

• Check for record:
  • Online verification, with special attention to the administrative penalty records of the agency company in the past two years.
  • List of Recorded Entities with the State Administration of Foreign Exchange
• Ask for a case:Please provide the same category for the past 3 years.Export Clearanceorders (desensitized version)
• Testing capability:Confirm whether there is experience in handling specific commodity regulatory conditions (such asMedical Equipment(Requires filing with the drug regulatory authority)

What hidden costs are included in agency fees?

Industry research in 2025 shows that 78% of companies underestimate the actual costs during their first collaboration. Typical fee structures include:

• Charged at 0.8% - 1.2% of the cargo value0.8%-1.5% of the cargo value (including customs declaration and document preparation)
• Special handling fee:
  • Inspection fee: 200-800 RMB per batch
  • Fumigation fee: Starting from 40 RMB per cubic meter
• Capital cost:Refund advance interest (approximately 0.05%/day)

IV. How to Prevent Legal Risks in Agency Mode?

A case in which an electromechanical enterprise was penalized by customs in 2024 due to documentation errors by its agent warrants vigilance. The following measures are recommended:

• Contract Terms:Clarify the responsibility attribution for HS code declaration
• Process monitoring:Request for pre-customs clearance draft declaration.
• Insurance Coverage:Purchase trade credit insurance (average premium rate 0.3%).

V. Under what circumstances should a company switch to self-operated import and export?

When an enterprise meets the following criteria, it is recommended to apply for self-operation qualifications:

• Business Scale:Annual export volume exceeds $5 million.
• Product Complexity:Involves3CSpecial regulatory measures such as certification
• Capital requirements:It is necessary to directly control the cash flow of foreign exchange.

According to the 2025 import and export enterprise survey, companies that successfully transitioned to self-operation saved an average of 1.2% in operational costs but incurred approximately 150,000 yuan per year in compliance maintenance expenses.