AgentlyExport customs clearanceWhich company name should be used for invoicing?

According to the "Announcement of the State Taxation Administration on Value-Added Tax and Consumption Tax Policies for Export Goods and Labor Services," it is stipulated that inAgency export,Under the mode,The invoice title must matchcustoms clearanceThe information of the "domestic consignor" is completely consistent.In actual operation, special attention should be paid to:

• If dual-header customs declaration (manufacturer + foreign trade agent) is adopted, the invoice issuer should be the agent company.
• The principal and the agent must sign a clear invoicing authorization agreement.
• Enterprises in special supervision zones are required to additionally provide customs registration certificates.

How is the tax rate determined for an agency export invoice?

The tax rate setting for agency export invoices requires comprehensive consideration of trade nature and tax filing status:

• General trade export: Issue a VAT ordinary invoice with a 0% tax rate.
• Export settlement business: A 6% service invoice must be issued based on the actual value of the goods.
• Processing trade exports: The filing information of the "Processing Trade Manual" must be provided simultaneously.

Must the amount on the customs declaration form exactly match the amount on the invoice?

According to the latest regulatory requirements of the General Administration of Customs in 2025, the declared amount on the customs declaration form and the invoice amount mustThe error rate must not exceed ±5%.It is recommended that enterprises focus on the following key points:

• The FOB amount must be fully consistent.
• Additional costs such as freight and insurance premiums can be listed separately.
• Exchange rate fluctuations must be noted in the remarks column with the conversion reference date.

When should the agency export invoice be issued?

It is recommended to standardize the invoicing process according to the following time nodes:

• Proforma Invoice: Within 3 working days after the goods are loaded into the container (must be marked with the note "Proforma Invoice").
• Official invoicing: Within 7 working days after obtaining the customs declaration clearance information.
• Special circumstances: For cross-border e-commerce under the 9810 model, supplementary invoicing must be completed within 30 days after warehousing.

How to issue an invoice for the export of special goods through an agent?

For special commodities such as medical devices and chemical products, special attention should be paid when issuing invoices:

• The customs commodity code must be indicated in the remarks column of the invoice.
• The transportation of hazardous materials requires the additional MSDS certification document number.
• Food products must be labeled with the production date and expiration date.

How do incorrect agency export invoices affect tax refunds?

According to 2025Export tax refundThe new policy: Invoice errors will lead to the following risks:

• Incorrect Header: Immediate Disqualification for Tax Refund.
• Amount deviation: Deduct the tax refund based on the difference.
• Incorrect commodity classification: Triggering customs audit procedures

What are the special requirements for invoice formats in cross-border trade?

Special attention is required when dealing with multinational trade:

• ASEAN countries: Original FORM E declaration must be attached.
• EU market: The EORI number must be indicated.
• Middle East region: Bilingual (English + Arabic) invoices are required.

It is recommended that enterprises, when engaging in export agency business,Be sure to sign a written invoicing agreement with the agent., and establish a monthly reconciliation mechanism. For special trade models or emerging market businesses, it is recommended to consult professional tax advisors in advance for compliance assessments.