Consignment agencyExport tax refundAccording to the latest 2025 version of the

The complete tax refund process includesFive core links:

• Sign a tripartite agreement (consignor, agent, tax authority)
• The agent company declares the export and obtains the customs declaration form
• The consignor issues a special VAT invoice to the agent company
• The agent company declares the tax refund and transfers the tax refund amount
• The tax authority completes the tax refund after review

It should be noted that: since 2025, the General Administration of Customs has promotedThe electronic customs declaration form signature systemand the paper documents need to be electronically archived within 30 days.

What tax refund materials does the consignor need to prepare?

The main material list includes:

• Original consignment export agreement (including tax filing clauses)
• Special VAT invoice (the tax rate matches the customs declaration form)
• Bank foreign exchange receipt slip (the amount needs to cover 95% of the customs declaration amount)
• Logistics transportation voucher (the bill of lading/waybill number needs to be consistent with the customs declaration form)
• Supplementary materials are required for special circumstances:
  • Customs inspection report (bulk commodities)
  • Certificate of origin (enjoying the agreed tax rate)

How to avoid the risk of misappropriation of tax refund funds?

Recommended adoption28. A triple - guarantee mechanism:

• Set up a joint management account: The tax refund amount directly enters the bank - tax joint account
• Settle in stages: Pay the agency fee in three installments according to the progress of customs declaration, foreign exchange receipt, and tax refund
• Purchase credit insurance: Launched by China Export & Credit Insurance Corporation in 2025Agent tax refund performance insurance

How long does the tax refund cycle generally take?

Time axis under normal circumstances:

• Electronic data feedback of customs declaration form: 3 - 5 working days
• Initial review by the tax bureau: within 15 working days
• Treasury tax refund processing: 7 - 10 working days
• Total cycle is approximately45 - 60 days(Calculated from the date of export declaration)

Special reminder: For cross - provincial businesses, an additional 10 - 15 days of coordination time is required.

What situations will lead to non - tax refund?

Common reasons for tax refund failure in 2025:

• The non - conformity rate between the product name on the customs declaration form and the VAT invoice exceeds 5%
• The amount of foreign exchange received is less than 95% of the declared amount
• Wrong classification of commodity codes (especially for goods subject to anti - dumping duties)
• Abnormal qualifications of the agency company (Customs credit rating below Class B)

How to select a compliant agent export company?

Key verificationFour core qualifications:

• Customs AEO Certified Enterprise Qualification
• Class A enterprise rating by the State Administration of Foreign Exchange
• No record of tax administrative penalties in the past three years
• Have export experience in corresponding commodity categories

Proposal to passChinas Single Window in International TradeQuery enterprise credit information.

Does cross - regional agent export affect tax refund?

According to the latest policy in 2025:

• Cross - provincial agency is allowed (tax matters need to be filed in advance)
• The tax refund declaration place must be the same as the registration place of the agency company
• The principal needs to prepareReport form of cross - regional tax - related matters
• It is recommended to give priority to agency companies in the same customs area

What are the important changes in the tax refund policy in 2025?

Three new regulations that need special attention:

• The intelligent comparison system for electronic invoices and customs declaration forms is launched
• Production - type enterprises entrusting agents for export can enjoy the exemption, credit and refund policy
• Introduction of Tax Rebate AuditBig Data Risk Control Model(Pay special attention to related - party transactions)

Recommend companies to establishExport Tax Rebate Compliance Management System5., Regularly participate in policy training organized by the tax authorities. When choosing a professional agency company, it is necessary to verify its actual ability to handle complex tax rebate cases, especially its experience in special business types such as high - tech products and processing trade.