Why is a tax refund qualification considered when making a choice?Export agentThe primary criterion?

According to the latest revised "Value-Added Tax Management Measures for Export Goods and Services" in 2025, agencies with legitimate tax refund qualifications must meet three conditions simultaneously:① Holding customsAEOCertification ②CompletedExport tax refundFiling Registration ③No major tax violations in the past three yearsUnqualified agents may trigger risks such as delayed tax refunds and tax audits, or even lead to enterprises being classified under Category C/D in the export tax rebate management list.

How to quickly verify the authenticity of an agent's qualifications?

It is recommended to cross-validate through the following three methods:

• Official channel inquiry
  • "Export Enterprise Registration Inquiry System" on the official website of the State Taxation Administration
  • General Administration of Customs AEO Certification Enterprise Publicity Platform
• Verification of original documents
  • Please provide the "Export Tax Refund (Exemption) Filing Form" with the official seal affixed for review.
  • Verify the validity period of the "Foreign Trade Operator Registration Form"
• Industry Confirmation
  • Please check the list of star-rated agency enterprises published by the China Customs Brokers Association.
  • Check the customs credit publicity records for the past two years.

What should I do if I find that the agent's qualification is about to expire?

The "Dynamic Management Measures for Export Tax Rebate Service Providers," which will be implemented starting in 2025, clearly stipulate that renewal filings must be completed three months before the expiration of qualifications. It is recommended that enterprises:

• Include an automatic termination clause upon expiration of qualifications in the contract.
• Request the agent to provide proof of renewal processing progress.
• Establish a dual-agent backup mechanism to reduce risks.

Are there any special requirements for tax refund eligibility based on different product types?

In accordance with Announcement No. 38 of 2025 by the General Administration of Customs, agents for specific product categories must possess specialized qualifications:

• 28. Food category: Must hold an entry-exit permitInspection of vaccinesrecorded
• Medical Devices: Request for drug regulatory department's business license
• Chemical products: Must pass the hazardous materials transportation qualification certification

What practical risks may arise from incomplete service provider qualifications?

The 2025 audit cases revealed that the primary issues caused by the use of non-compliant agents include:

• Tax risks: 61% of tax refund delays are caused by defective agency documents.
• Funding risk: 23% of cases involved agents misappropriating tax refunds.
• Legal risks: 17% of enterprises had their export tax rebate rights suspended due to agency violations.

Is the qualification level directly related to the agency fees?

According to the 2025 export service market research data, there are significant differences in quotations among service providers of different qualification levels:

• AEO Advanced Certified Enterprise: Service fees are 15-20% higher than the industry average.
• General Certified Enterprise: The quotation is at the mid-market level.
• Non-AEO certified enterprises: Costs are 30% lower but risk factors are 3.7 times higher.

What are the new changes in tax refund qualification management for 2025?

Three major policy adjustments this year require special attention:

• Electronic verification: Fully implement the blockchain qualification certification system
• Dynamic Rating: The validity period of qualifications has been changed from 3 years to a rolling annual review.
• Joint disciplinary action: Non-compliant affiliated agencies will face synchronized restrictions.

It is recommended that foreign trade enterprises verify the qualification status of their agents through the "Single Window for International Trade - Service Provider Credit Module" on a quarterly basis, establish a comprehensive supplier qualification archive management system, and ensure the compliant and efficient operation of export tax rebate services.