I. Agency輸出稅還付What basic information should the order include?

According to the "Administrative Measures for the Refund (Exemption) of Taxes on Export Goods" issued by the General Administration of Customs in 2023, the 2025 agency export tax refund documents must contain the following core information:

• Enterprise Information Module：
  • Unified Social Credit Code for Export Enterprises
  • Customs registration code of the agency
  • Agency Agreement Number Signed by Both Parties
• Cargo Information Module：
  • 8-digit HS Code for the Product (3rd Revision of the 2025 Customs Tariff)
  • Conversion of amounts corresponding to trade terms (FOB/CIF, etc.)
  • Consistency check between the unit of measurement and the declared quantity

II. What are the consequences of filling in the wrong commodity code?

After the 2025 rollout of the smart classification review system by Customs, an incorrect commodity code will immediately trigger the following risks:

• Single refund delayed by 3–6 months (2024 statistics show this as the average delay period)
• Accumulating more than three errors will result in inclusion on the tax authority's key monitoring list
• Export-controlled goods may trigger administrative penalties

It is recommended to use the China International Trade Single Window (2025 Edition)Intelligent Categorization Assistance SystemConduct dual verification; the system has integrated a database of 3 million commodity classification cases.

III. What special considerations should be kept in mind for currency conversion?

When converting amounts under different trade terms, special attention must be paid to:

• FOB Price Declaration：
  • Deduct overseas freight/insurance charges
  • Provide the freight split bill issued by the freight forwarder
• Declaration at CIF price：
  • Please indicate the premium calculation method in the remarks column.
  • 2025 Additional Requirements: Attach a photocopy of the marine insurance premium invoice

IV. How can common formal declaration errors be avoided?

Based on the 2024 tax audit case analysis, the high-frequency errors include:

• The discrepancy rate between the customs declaration and the VAT invoice item names exceeds 15%.
• Multiple batches of goods declared together without itemized details provided
• The exchange rate conversion did not use the statistical exchange rate published monthly by Customs.

It is recommended to adoptThree-way matching system(The customs declaration, invoice, and packing list) undergo automated verification; data from a leading agency shows the system can reduce formal errors by 90%.

V. What are the new changes in the 2025 tax refund filing?

The reform measures to be prioritized this year include:

• Direct connection between the Electronic Port and the Phase-IV Golden Tax System enables real-time data comparison
• 新設の「グリーンチャンネル」企業は、5営業日での迅速な稅金還付を受けられる。
• Differentiated document retention requirements for exports to RCEP member countries

Special Reminder: Starting January 1, 2025,Deadline for Assisted Submission of Paper Tax Refund FormsReduced from the original 30 working days to 15 working days.

6. What compliance factors should be considered when selecting an agency company?

To ensure compliance in tax-refund filings, it is recommended to focus on evaluating the agency’s:

• AEO certification level (it is recommended to prioritize Advanced Certified Enterprises)
• Are professionals with specialized qualifications such as customs classification specialists on staff?
• Whether to use the tax filing system management system

A case study from a listed foreign-trade group shows that choosing an agency with the above qualifications can raise the tax-rebate approval rate to 98.7%.