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 essential difference from self-operated import/export?

From legal entity perspective, under agency modelforeign tradeThe company bears customs responsibilities as declarant, while self-operated enterprises need to obtain full import/export qualifications. According to operational data released by General Administration of Customs in 2025, SMEs using agency services grew 23% year-on-year, mainly benefiting from the following characteristics:

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

II. How to identify the qualifications of a formal agency company?

It is recommended to verify the service providers qualifications through the three checks and three inquiries method:

• Check registration:
  • Online verification, with special attention to the administrative penalty records of the agency company in the past two years.
  • The registration directory of the State Administration of Foreign Exchange
• Ask for cases:Request provision of the same category in the past 3 yearsExport Clearanceorders (desensitized version)
• Verify capability:Confirm whether they have experience in handling specific commodity regulatory conditions (e.g.,Medical Equipmentrequires drug regulatory filing)

What hidden costs are included in agency fees?

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

• Charged at 0.8% - 1.2% of the cargo value8%-1.5% of cargo value (including customs declaration and document preparation)
• Special handling fee:
  • Commodity inspection fee: 200-800 RMB/batch
  • Fumigation fee: starting from 40 RMB/cubic meter
• Capital cost:Tax rebate advance interest (approximately 0.05%/day)

IV. How to prevent legal risks under the agency model?

A case in 2024 where an electromechanical enterprise was penalized by customs due to documentation errors by the agent is worth noting. The following measures are recommended:

• Contract Terms:Clarify responsibility for HS code declaration
• Process monitoring:Require pre-review of customs declaration drafts
• Insurance coverage:Purchase trade credit insurance (average rate of 0.3%)

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

When a company meets the following standards, it is recommended to apply for self-operation qualifications:

• Business scale:Annual export volume exceeds 5 million USD
• Product complexity:Involves3CSpecial regulations such as certifications
• Capital requirements:Need to directly control foreign exchange cash flow

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