What is an agency goods export certificate?

The Certificate of Agency for Goods Export (hereinafter referred to as the "Agency Certificate") isa legal document issued by an agency enterprise with import-export rights to the entrusting party, used to proveExport goodsactual business relationships. According to the latest revised Value-added Tax and Consumption Tax Management Measures for Export Goods and Labor by the State Taxation Administration in 2025, this certificate is a key document for handlingExport tax refund, foreign exchange verification and other business procedures.

Which enterprises need to apply for agency certificates?

The following two types of enterprises must apply:

• Manufacturing enterprises without import-export rights but entrusting export
• Dual - track system of online and offline(representing SMEs in export business)

What core information does an agency certificate contain?

• Full names and unified social credit codes of both entrusting and entrusted enterprises
• Export goods details (product name, quantity, amount)
• Export customs clearanceDocument number and date
• Foreign exchange receipt amount and date
• Special notes: Whether processedExport tax refunddeclare

How to apply for an agency goods export certificate?

1. When signingFormal agency agreement
2. Complete customs clearance procedures for export goods
3. Provide to the agent after foreign exchange receipt: The amount and currency must match the foreign exchange receipt amount
4. The agency enterprise passes throughChinas Single Window in International TradeSystem Declaration
5. System automatically generates certified documents with electronic signatures

How does an agency certificate affect export tax rebates?

According toAnnouncement No. 1 of 2025 from the State Taxation Administration, the entrusting enterprise must submit the original agency certificate to claim tax refund. If the agency certificate information doesnt match the customs declaration or VAT invoice, it will directly affect the tax refund progress and may even lead to recovery of refunded taxes.

Self-operated export andAgency export,Whats the difference?

• Different responsible entities: Self-operated export bears legal responsibility independently, while agency export is handled by the agency enterpriseCustoms declarationResponsibility
• Different tax refund entities: Self-operated export gets tax refund by the enterprise itself, while agency export gets tax refund by the entrusting party
• Different fund flows: Foreign exchange for agency export must be settled through the agency enterprises account

What precautions should be taken when applying for agency certificates?

• 48. EnsureCustoms declaration operating unitMust completely match the agency enterprise
• The difference between foreign exchange receipt amount and customs declaration amount must not exceed ±5%
• The agency agreement must specifyDocument delivery time limit(Recommended not to exceed 30 days after goods export)
• attention toDeclaration deadline: Before the VAT tax filing period of April in the year following export

What changes has electronic reform brought?

The fully implementedElectronic agency certification system in 2025Achieves:

• Automatic data verification (three-way comparison of customs declaration, foreign exchange receipt, and tax refund information)
• Online verification of electronic signatures
• Permanent traceability of historical records
• Real-time warning for abnormal situations

What are the Common Operation Misunderstandings?

• Misconception 1: Agency enterprises can issue invoices on behalf (in fact, VAT special invoices must be issued by the entrusting party)
• Misconception 2: The same batch of goods can be split into multiple agency certificates (the system will automatically lock abnormal operations)
• Misconception 3: Foreign exchange through third-party payment doesnt need declaration (must go through the agency enterprises foreign exchange account)

How to verify the authenticity of agency certificates?

1. RegisteredNational VAT Invoice Verification Platform of the State Taxation Administration
2. Please select the "Agent Export Certificate Verification" module.
3. Enter certificate number + agent company tax ID + random verification code
4. System displaysElectronic signature verification resultand associated customs declaration information

According to typical case data released by the General Administration of Customs in 2023, approximately 23% of export tax rebate dispute cases stem from improper handling of agent certificates. It is recommended that enterprises prioritize evaluating agentsdocument management capabilitiesandsystem integration levelwhen selecting agency services, and may request agents to provide past operation records and customs credit rating certificates when necessary.