What materials are needed for the entry of the agency export certificate?

According to the latest Announcement No. 58 of the General Administration of Customs in 2025, the following documents must be prepared for entering the agency export certificate:

• Basic files:
  • Original agency agreement stamped with the official seals of both parties
  • Special VAT invoice of the actual exporting enterprise
  • Goods exported by the customscustoms clearanceDocuments (the agency relationship needs to be shown)
• Supplementary materials for special circumstances:
• For goods involving bonded goods, a record list of goods entering and leaving the special customs supervision area needs to be provided
• Processing trade enterprises need to attach a manual verification and write-off certificate

What is the correct process for the entry of the agency export certificate?

The operation process of the International Trade Single Window 3.0 system implemented in 2025:

• Step 1: System Login
  • Log in to the China International Trade Single Window using the e-Port IC card
  • SelectExport tax refundthe 'Agency Certificate Management' module in
• Step 2: Data entry
  • Enter the export commodity information item by item according to the customs declaration form
  • Pay special attention that the commodity code must be completely consistent with the customs declaration form
• Step 3: Association and matching
  • The system automatically verifies the relevance between the agency agreement number and the customs declaration form
  • Manual confirmation of the corresponding relationship of the foreign exchange verification form is required

What common mistakes are there in the entry of the agency export certificate?

According to the customs statistics in the first half of 2025, high - frequency errors include:

• Time logic error:
• The signing date of the agency agreement is later than the customs declaration date
• The invoice issuing time exceeds the validity period of the agreement
• Amount difference problem:
• The error between the declared customs value and the invoice amount exceeds 5%.
• The benchmark exchange rate announced by the customs on a monthly basis was not used for the exchange rate conversion.

Is there a time limit for the entry of the agency export certificate?

According to Document No. 20251 of the State Taxation Administration:

• The entry must be completed within 30 natural days after the goods actually leave the country
• Businesses spanning years need to be supplementary recorded before the tax declaration period in April of the following year.
• For goods in special supervision areas, the starting date is the release date when leaving the area.

How to remedy entry errors?

The new system in 2025 provides three error - correction mechanisms:

• Before submission: Directly modify the input data
• Submitted but not reviewed: Initiate a withdrawal application (limited to 5 times a year)
• Reviewed and approved: Apply to the competent customs for a correction letter

How is the agency export certificate related to tax rebates?

Special attention should be paid to the following related key points:

• An 18 - digit agency certificate number is automatically generated after the entry is completed
• This number must be filled in Schedule II of the VAT return form.
• When applying for tax refund, an electronic signature file of the agency certificate needs to be uploaded.

Is there a difference in entry for different trade methods?

The main differences are reflected in:

• General trade: The foreign exchange receipt slip needs to be associated.
• Processing trade: The manual number and the situation of surplus material carry - over need to be filled in.
• Cross-border e-commerce: The platform transaction number needs to be supplemented.

How to choose an entry system?

Three official platforms available in 2025:

• Recommended system: China International Trade Single Window (Full - function version)
• The Alternative Program: Electronic tax bureauExport tax refundModule
• Special channel: Auxiliary system for special customs supervision areas

How are the responsibilities of the agent and the principal divided?

According to the latest judicial interpretation of the Civil Code:

• Responsibilities of the agent: Ensure the authenticity and timeliness of documents.
• Responsibilities of the principal: Guarantee the authenticity of the transaction substance.
• Both parties shall bear joint legal liability for the declared data.

How to query the entry progress?

Real - time inquiries can be made through the following channels:

• the 'Business Processing Query' module of the Single Window
• Scan the QR code on the APP of the General Administration of Customs for inquiry
• Manual inquiry on the 12360 Customs Hotline (the 18 - digit acceptance number needs to be provided)