一、代理輸出How should it be accurately defined in legal terms?

Pursuant to Article 34 of the Foreign Trade Law of the People’s Republic of China and Article 919 of the Civil Code, export agency refers toAn enterprise with import and export rights (the agent) accepts the commission of a domestic enterprise (the principal)., to handle the goods in its own name通関, collection of foreign exchange, tax rebates, and all other full-set export procedures. The newly added provisions in the Cross-Border Trade Services Administration Measures, effective in 2025, explicitly require that the agent must hold a license issued by the Ministry of CommerceCertificate of Qualification for Import and Export Enterprises」でした.

II. What are the core legal relationships involved in export agency?

• Principal-agent relationship: A written agency agreement must be signed to clearly define the rights and obligations of both parties
• Identification of Trade Entities：
  • The customs declaration indicates that the agent is listed as the operating entity.
  • The issuer of the VAT invoice must be the actual supplier.
• Principles of Liability Allocation: Customs General Administration Announcement No. 12 of 2025 emphasizes that liability for customs declaration errors shall be traced back to the actual party at fault.

III. What legal clauses must an agency contract include?

The 2025 updated Model Standard Agency Contract stipulates the following seven mandatory clauses:

• Cargo Description and HS Code Confirmation Mechanism
• Detailed Rules for Foreign Exchange Receipts and Payments and Tax Refund Operations
• Document Discrepancy Handling Process (Including Electronic Customs Declarations)
• Intellectual Property Warranty Clause
• Method for Calculating Damages in the Event of Breach
• Jurisdiction Clause for Dispute Resolution
• Export Control Compliance Commitment Clause

IV. How to Guard Against Legal Risks in Export Agency Arrangements?

• Qualification Review: Verify the customs AEO certification status and foreign exchange management classification of the inspection agent.
• Document Management：
  • Keep the original customs power of attorney for at least five years
  • Cross-border RMB settlement requires additional filing of the payment and receipt agreement.
• Risk Isolation: Obtain buyer default risk coverage through Sinosure’s agency credit insurance

V. What impact will the 2025 new regulations have on export agency services?

According to the implementation by the General Administration of Customs in January 2025"Networked Verification of Filing Information for Customs Declaration Entities"Mechanism, enterprises need to pay special attention to:

• Any changes to the agent's filing information must be updated within 3 working days.
• Export declarations must be accompanied by an electronically signed "Actual Title Statement."
• The deadline for tax refund filings has been shortened from 180 days to 120 days.

VI. How to Effectively Safeguard Your Rights When Legal Disputes Arise

It is recommended that companies establishFour-tier evidence chain：

• Original Purchase Contract and Proforma Invoice
• Cargo Handover and Acceptance Form (including third-party quality inspection report)
• Foreign exchange receipt and payment slips and bank foreign exchange settlement certificates
• Agent Operation Logs (must include timestamps and electronic signatures)