What isAgency export,Sales volume?

Agency export sales volume refers toWhen foreign trade agency enterprises handle export business on behalf of manufacturers, the total payment for goods collected from overseas customers in the name of the manufacturer. According to the latest 2025 Detailed Rules for Foreign Exchange Management in Cross-border Trade, this amount must maintainthree-document consistency.

How to calculate agency export sales volume?

The calculation formula is:FOB price × export quantity + agency service feeParticular attention is needed:

• Must adopt customs-recognized trade terms (FOB/CIF, etc.)
• Newly added from 2025:Digital trade volume to be declared separatelyRequested
• Cross-border logistics costs requiresplit documentsto be listed separately

What is the difference between agency export and self-operated export sales volume?

There are essential differences in tax treatment between the two:

• Responsibility attribution
  • Agency model: manufacturers bear operational risks
  • Self-operation model: The foreign trade company bears the operational risks
• Document flow direction
  • Agency export: The manufacturer issues VAT special invoices
  • Self-operated export: The foreign trade company procures goods independently

How does agency export sales volume affect tax rebates?

According to Announcement No. 38 of the State Taxation Administration in 2025:

• Manufacturers shall submitAgency agreement + export documentationTo apply for tax refund
• Tax refund base = FOB price on customs declaration × refund rate
• Agent Service FeeShall not be included inTax refund base
• Exchange receipt variance exceeding ±5% will triggerTax warning mechanism

How to prevent risks in agency export sales volume?

Based on 20 years of agency dispute resolution experience, recommendations:

• Customs inspection basis:Foreign exchange management Category A enterprisesAs the agent
• Clearly specify in the agency agreementPrice conversion formula
• Require the agent to provideReal-time exchange receipt data
• Regular comparisonCustoms data with financial vouchers

Case analysis of agency export sales volume disputes

Case of a machinery & electrical enterprise in 2024 when entrusting agency export:

• Customs declaration amount: USD 1,000,000 (FOB Shanghai)
• Actual foreign exchange receipt: USD 980,000
• Dispute focus: Responsibility attribution for USD 20,000 variance

Final ruling: Due to the agents failure to timely provideBank charge details, bearing 70% of the loss. This case reminds enterprises to establishFund flow monitoring mechanism.