Agency export,What are the actual impacts of overdue certification?

According to the latest implementation of the "Export goodsThe "Administrative Measures for Tax Refund (Exemption)," imposes stricter timeliness requirements for the issuance of export agency certificates. Failure to process within the deadline will directly result in:

• Export tax refundLoss of Rights: For supporting documents submitted more than 90 working days after the declaration deadline, the tax authorities will no longer accept the tax refund application.
• Customs credit downgrade risk: Two consecutive overdue payments will trigger an alert in the Customs Credit Management System, affecting the company's AEO certification qualification.
• Supply chain breach compensation: The agency agreement typically stipulates a documentation validity clause, and overdue submissions may incur a penalty ranging from 1% to 3% of the cargo value.

Can an expired certificate still be remedied? A case-by-case handling guide.

For different stages of delinquency, it is recommended to adopt differentiated handling solutions:

• Not exceeding 90 working days (2025 standard):
  • Contact the customs broker immediately to reissue the full set of documents.
  • Apply to the customs for the special treatment of stamping the "Replacement" seal.
• The tax refund has not been processed for over 90 working days.:
  • Prepare a force majeure certificate (such as pandemic lockdown documents).
  • Submit a statement of circumstances through the International Trade "Single Window".
• Issues identified after tax refund has been processed:
  • Voluntarily declare and pay the outstanding taxes to the tax authorities.
  • Special channel for applying to amend customs statistical data

Four-Step Recovery Process (2025 Practical Edition)

A case from a Suzhou-based electronics company in March 2025 demonstrated the successful reissuance of an overdue certificate through the following steps:

• Step 1: Electronic Evidence Collection

  Download the original customs declaration data through the International Trade "Single Window" to obtain legally binding electronic certificates.

• Step 2: Difference Comparison

  Use the "Document Comparison System" newly launched by the General Administration of Customs in 2025 to automatically generate a discrepancy explanation report.

• Step 3: Special Application

  Submit the "Explanation of Overdue Documents" to the directly subordinate customs, along with supporting materials such as electronic contracts and logistics tracking records.

• Step 4: Credit Repair

  After completing the reissuance process, submit a credit restoration application through the Customs Enterprise Credit Management System.

How to establish a long-term prevention mechanism?

It is recommended that foreign trade enterprises establish a prevention and control system from three dimensions:

• Digital monitoring

  Access the "Direct Enterprise-Customs Connection" system launched by the General Administration of Customs in 2025 to receive real-time alerts on document processing timelines.

• Process reengineering
  • Implement a dual-check verification system
  • Establish the "T+3" document processing standard (complete declaration within 3 working days after receiving payment).
• Hedging

  Add a document delay insurance rider when applying for export credit insurance to cover potential penalty losses.

Please be especially reminded that as of 2025, the General Administration of Customs has discontinued the paper certificate reissuance channel. All remedial operations must be completed through the International Trade "Single Window." For cases exceeding 180 working days, it is recommended to directly consult a professional foreign trade compliance advisor to develop a customized solution.