Agency export,What is the core legal definition of an agreement?

According to the latest "Regulations on the Administration of International Trade Agency" in 2025, an agency export agreement refers toManufacturing enterprises entrust foreign trade companies with import and export qualifications to handle exports on their behalf.customs clearance、Legal documents for the entire process services including foreign exchange collection, tax refund, etc.. Its essential characteristics are:

• The entrusting party retains the ownership and pricing power of the goods.
• The trustee charges a service commission based on the transaction amount (usually 1%-3%).
• The customs declaration form must show dual抬頭 (manufacturer + agent). （說明："抬頭"在報(bào)關(guān)語境中通常對應(yīng)"consignee"或"抬頭"直接保留，但此處用戶明確要求"雙抬頭（生產(chǎn)商+代理方）"，考慮到"抬頭"作為商業(yè)術(shù)語在中英文單據(jù)中常直接使用，故保留"抬頭"并加注解釋內(nèi)容。若需更貼合英文習(xí)慣，也可表述為"The customs declaration form must show dual consignees (manufacturer + agent)"，但嚴(yán)格遵循用戶要求"完整保留原文開頭和結(jié)尾的所有標(biāo)點(diǎn)符號、特殊符號"及術(shù)語呈現(xiàn)方式，故采用上述譯法。）

The 3 Most Easily Confused Concepts for Newbies in Foreign Trade

In practical operations, enterprises often confuse the following concepts:

• Export Agency vs. Self-operated Export: The former agent does not bear sales risks, while the latter needs to buy out the goods.
• Agency Fee vs. Tax Rebate Difference: The agency fee is a service remuneration, and the tax refund difference is the difference between the tax refund rate and the agreed ratio.
• Proforma Invoice vs Agency Agreement:The former is a commercial document, and the latter is a legal contract.

5 Key Clauses That Must Be Clearly Stated in the Agreement

• Payment settlement terms
  • Clarify the exchange rate locking mechanism (it is recommended to agree on the T+1 settlement price)
  • Distinguishing the cost allocation corresponding to FOB price and CIF price
• Tax Refund Operation Terms
  • Agreed time limit for submitting tax refund documents (recommended within 15 working days after shipment)
  • Clarify the tax refund arrival cycle (usually 90-120 days)
• Quality dispute resolution
  • Agreed Selection Criteria for Third-Party Testing Institutions
  • Clarify the claim handling process and time limits

Key Points of Tax Treatment for Export Agency in 2025

According to Announcement No. 46 of 2025 of the State Taxation Administration, special attention should be paid to the agency export business:

• The manufacturing enterprise needs to issueZero-rate VAT ordinary invoiceTo the agency company
• The agency needs to be on the electronic tax bureauSynchronized Filing Agency Agreement Number
• Cross-border RMB settlement business requires additional submissionSWIFT Message Copy

How to evaluate the performance capability of an agency company?

It is recommended to evaluate from three dimensions:

• Qualification review: Verify customs AEO certification level and foreign exchange management classification
• : Registered capital and risk reserve scale: Request to provide a bank credit line certificate (preferably not less than 5 million yuan)
• Wind control system: Verify whether a trade compliance specialist is assigned and an intelligent customs declaration system is used

3 Legal Remedies When Disputes Arise

• China International Economic and Trade Arbitration Commission(Processing cycle is approximately 6 months)
• Specialized Tribunal of Maritime Court(Suitable for disputes involving transportation links)
• International Trade Mediation Center(Newly established fast-track mediation channel in 2025)