Agency export,What components make up the certificate number?

According to Announcement No. 12 of 2024 from the State Taxation Administration, a standardized export agency certificate number must contain the following three parts:

• Administrative division code (6 digits): Fill in according to the 2023 revised Customs District Code Table by the General Administration of Customs
• Year identifier (4 digits): For example, for the 2024 business, fill in "2024".
• Sequential number (8 digits): Serial numbering starting from 00000001

Detailed steps for completion in 2024

It is recommended to follow this standardized process:

• Step 1: Confirm agency agreement registration number
  • Check the registration status of the agency agreement in the Single Window system
  • Verify the unified social credit code of the registered enterprise
• Step 2: Enter basic information
  • Export date precise to day (format: YYYYMMDD)
  • Trade method mustcustoms clearancematch the document completely
• Step 3: Generate certificate number
  • Manual verification required for system-generated numbers
  • Ensure consistent full-width/half-width characters when manually entering

What common errors may lead to declaration failure?

According to 2023 nationalExport tax refundinspection data, main issues are concentrated in:

• Format confusionMixing the certificate number with the customs declaration number
• Incorrect year entryFailure to update year codes promptly for cross-year transactions
• Duplicate usageUsing the same certificate number for multiple shipments
• Zero-padding for missing digitsFailure to add leading zeros when the serial number has fewer than 8 digits

How to handle special circumstances?

Special attention is required in the following scenarios:

• Multiple shipments handled by single agentEach shipment must generate a separate certificate number
• Transshipment across customs districtsFill in according to the customs district code of the final departure port
• Multiple agents involved in delegationAgent enterprise codes for each stage must be noted in the remarks column

How to verify certificate number compliance?

Enterprises can conduct self-checks through three channels:

• The "Agent Business Inquiry" module of the Single Window performs real-time verification.
• Electronic Tax OfficeExport tax refundPre-review system
• Validation through the public service section on the General Administration of Customs website

Key policy changes in 2024

Major adjustments compared to previous years include:

• Added newCross-border e-commerce B2B transactionsSpecial identification codes
• Mandatory associationForeign exchange settlement declaration number
• ImplementationIntelligent duplicate-checking systemPrevention of duplicate usage

Case study analysis

Case 1:A garment export company mistakenly filled in "3101202400000123" as "310120240123," resulting in a 28-day delay in tax refund due to the omission of leading zeros.

Case 2:A machinery manufacturer reused the same certificate number for 5 shipments, which was identified as a compliance violation and resulted in a fine of 0.5 times the refundable tax amount.