I.Agency export,How to resolve foreign exchange account issues in agency collection?

How to declare export tax rebates under agency model?

• What potential risks need to be prevented in agency collection?
• How to choose reliable export agency service providers?
• Does collecting foreign currency violate foreign exchange control regulations?According to the latest 2025 Cross-border Trade Foreign Exchange Management Guidelines from the State Administration of Foreign Exchange, export agency collection is a legitimate business model, but must meet the following conditions:The agent must hold the Foreign Trade Operator Filing Registration Form,
• Sign a tripartite agreement clarifying rights and responsibilities (manufacturer - agency company - overseas buyer)Foreign exchange income must be processed throughCorporate bank account

Tedious inspection...

For cross-border settlement

• Foreign exchange receipt stage
  • Customs declaration must reflectDual-header information(Agent + actual cargo owner)
  • In 2025, foreign exchange account management implements classified supervision. Enterprises are recommended to adopt the following operation process:
• Agency company uses
  • throughPending verification accountTo receive overseas remittance
  • Provide complete trade documents (contract/invoice/customs declaration) for authenticity review

Foreign exchange settlement transfer stageExport tax refund?

Cross-border RMB settlement systemExport tax refundComplete local currency transfer

• The tax refund entity isthe actual production enterprise, with the agent only providing foreign exchange collection services
• Must obtainThe agency export certificate(Customs code 311)
• The foreign exchange collection documents must not deviate from the declared amount by more than ±2%
• Small-scale taxpayers may choosetax-exempt declaration, while general taxpayers apply for the exemption, credit, and refund policy

This article analyzes the legality of export agency foreign exchange collection, the operation process of foreign exchange accounts, and the key points of tax handling. Combining with the new regulations in 2025, it analyzes how enterprises can reduce exchange rate risks through compliant agency and achieve safe foreign exchange settlement.

According to international trade dispute cases in the past three years, the main risks are concentrated in:

• The exchange rateFluctuation risks
  • Recommended adoptionForward exchange lockingor foreign exchange option instruments
  • Agree on exchange rate fluctuation sharing ratio when signing contracts
• Changes in foreign exchange control policies
  • Pay attention to the quarterly Cross-border Capital Flow Monitoring Report issued by the central bank
  • EstablishedMulti-currency settlement accountsRisk diversification

Does collecting foreign currency through export agency violate foreign exchange control regulations?

Based on years of industry experience with 20, it is recommended to evaluate from four dimensions:

• Qualification review
  • Verify qualifications such as Customs AEO Certification and Foreign Exchange Income and Expenditure Directory
• Industry Experience
  • Require provision of at least 3 export cases of the same category
• Service networks
  • Confirm the presence of customs clearance teams at major ports
• Wind control system
  • Check whetherExport Credit Insurance
  • Review foreign exchange anomaly handling plans

Typical Case: A machinery equipment manufacturer achieved the following through a professional agency in the first quarter of 2025:

• Euro collection amount: €2,350,000
• Hedged exchange rate: 7.82 (1.2% premium over spot rate)
• Tax refund cycle shortened to 23 working days
• Saved approximately ￥318,000 in exchange losses