I. Ocean Freight Forwarding輸出稅還付What are the basic requirements that need to be met?

According to the latest export tax rebate policy for 2025, enterprises must simultaneously meet the following requirements when handling sea freight export tax rebates through an agency:

• Actual departure of the goods: A customs-issued export cargo declaration form (tax rebate copy) must be provided.
• Foreign Exchange Collection and Verification Certificate: Receipt voucher or electronic data issued by the State Administration of Foreign Exchange
• Special VAT Invoice: Compliant input invoices obtained during the procurement process
• Filing of Agency Agreement: The written agency agreement signed with the agency must be filed with customs.

II. How exactly is the export tax rebate amount calculated for sea freight?

In 2025, the export VAT rebate rates will continue to be managed under a classified system, with the calculation formula as follows:

• Tax refund amount = Tax base × Refund rate
• The tax base shall be the lower of the following two values:
  • FOB price of exported goods
  • Procurement cost (including VAT)

Example: A company exports chemical raw materials at an FOB price of $10,000 (exchange rate 7.0), with a tax-inclusive purchase cost of ￥60,000 and a tax rebate rate of 13%.
The tax base is set at ￥60,000 (since 60,000 < 70,000).
Tax refund amount = 60,000 × 13% = ￥7,800

3. How does the agency influence the calculation of the tax refund?

Professional agency services can help companies optimize the tax refund process:

• Confirmation of Tax Rebate Rate: Precisely match the latest export tax rebate rate through the Harmonized System Code (HS CODE).
• 単一検証: Identify in advance common issues such as mismatched product names and specifications between invoices and customs declarations
• Exchange Rate Selection: Select the more favorable rate between the export date on the customs declaration and the exchange rate on the 1st of the same month for calculation.
• Risk Alert: Monitor the deadline for export proceeds collection (currently set as April 30 of the year following the export).

IV. How to Check the Latest Export Tax Rebate Rates in 2025?

Here are three official ways to check:

• 國稅総局公式サイト「輸出退稅率照會」モジュール（週次更新）
• 稅関総署「商品分類決定照會システム」（HSコード確認）
• 電子稅務局企業向け「還付管理」プラットフォーム（企業情報のバインド）

V. Will the agency service fee affect the actual tax refund proceeds?

Please note the differences in the calculation methods for agency fees:

• Fixed-rate model: A fee of 0.8%–1.5% of the tax refund amount will be charged
• tiered pricing model：
  • Tax refund amount ≤ 100,000: 800–1,500 RMB per ticket
  • 100,000–500,000: 0.6%–1%
  • Above 500,000: 0.3%-0.8%

It is recommended to request the agency to provideCost Estimation Comparison Table, with a focus on:
1) Whether bank handling fees are included
2) Exceptional Return Order Handling Clause
3) Solutions in Case of Delayed Receipt of Foreign Exchange

VI. What circumstances can shrink your tax refund?

Based on the 2024 Export Tax Rebate Audit Case Database, common risk points include:

• Year-end procurement invoices: The export date is more than one year after the invoice issuance date
• Incorrect commodity classification: A company mistakenly classified 63079090 under 63079010, resulting in a 4% difference in the export tax rebate rate.
• Defects in transport documents: LCL cargo is missing the House Bill of Lading (HBL) from the carrier.
• Exchange rate conversion error: Failure to use the exchange rate of the first working day of the month of export as required

It is recommended that the company reconciles with the agency on a monthly basis.Tax Refund Progress Tracking Sheet, with particular attention to the 180-day post-customs-declaration window for document collection, to avoid losses caused by late filing.