代理輸出How exactly is the flow of funds achieved?

Under the export agency model, the flow of funds follows「海外買(mǎi)手→代理會(huì)社→委託企業(yè)」a closed-loop path. The specific process includes:

• The overseas buyer remits the payment to the designated foreign-currency account of the agency company.
• The agency company completes the foreign exchange verification and通関Single match
• After deducting the agency service fee, settle the RMB amount to the commissioning enterprise via bank transfer.
• involve輸出稅還付At that time, the tax refund will be directly transferred by the tax authority into the entrusted enterprise's account.

What are the available options for the collection route of export proceeds under an agency arrangement?

According to the latest 2025 regulations issued by the State Administration of Foreign Exchange, the compliant channels for receiving foreign exchange mainly include:

• Collection of foreign exchange proceeds into the agency company's foreign exchange account
  • Applicable scenario: The commissioning company does not have import and export rights
  • Advantages: Fully compliant throughout the process, facilitating foreign exchange verification and write-off
• Collection of foreign exchange into the offshore account of the entrusted enterprise
  • Applicable scenario: The enterprise holds an overseas company entity
  • Note: A complete agency agreement must be filed for the record.
• Third-party payment institutions receiving foreign exchange
  • Applicable scenarios: small-value, high-frequency cross-border e-commerce transactions
  • Limit: No single transaction shall exceed USD 50,000

What special attention should be paid during the foreign exchange verification and write-off process?

Based on our experience serving 300+ enterprises, foreign exchange verification must focus on three key points:

• Time limit requirements: Complete the verification within 90 days after receiving the foreign exchange.
• Document Matching: The difference between the declared customs value and the received foreign exchange amount shall not exceed ±5%.
• Exception Handling: A reasonable explanation document must be provided for the difference.

Will export under an agency arrangement affect the timeliness of a company’s tax refund?

Tax refund efficiency depends on three key factors:

• Customs declaration information transmission speed (average 3–5 working days)
• Foreign exchange verification and write-off completion time (ideally within 30 days after receipt of foreign exchange)
• Tax authority review period (typically 15–20 working days)

Adopting an electronic brokerage system can shorten the overall cycle by approximately 40%; it is recommended to prioritize agents with paperless customs-clearance capabilities.

How to Guard Against Risks in Export Proceeds via Agency?

We recommend that companies establishThree-tier risk prevention and control mechanism：

• Pre-emptive prevention
  • Verify the foreign exchange classification level of the agency company (must be a Category A enterprise)
  • Confirm that the receiving account can be found in the customs filing system.
• In-process monitoring
  • Request the agency to provide real-time remittance receipts.
  • Regularly reconcile data from the foreign exchange monitoring system
• Post-hoc tracing
  • Retain the complete agency agreement and all documentation of fund transfers.
  • Establish an emergency response plan for handling abnormal situations

Frequently Asked Questions

Q: Can the agency make direct foreign-currency payments to the principal?
A: Under the current foreign-exchange regulations, settlement must be completed through a bank before RMB payment can be made; only enterprises located in special supervision areas may apply for foreign-currency transfers.

Q: How should multiple small-value foreign exchange receipts be consolidated for declaration?
A：「集中收匯」操作を許可するが、以下の條件を満たすこと：同一契約項(xiàng)目下、30日以內(nèi)の累計(jì)、対応する通関書(shū)類の明細(xì)を提出すること。

Q: What should I do if the currency received differs from the currency declared for customs?
A: The amount must be converted at the exchange rate on the actual settlement date; discrepancies within ±3% can be written off as normal, while any excess requires a supplementary explanation.